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Spain vs United States: tax rates compared
Spain has an income tax rate of 48.6%, 4.9pp above United States's 43.7%. The 200-country average is 28%: both sit above it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | ES | US | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 43.7% | ES +4.9 pp |
| Corporate Tax | 25% | 25.6% | US +0.6 pp |
| Capital Gains Tax | 30% | 20% | ES +10 pplargest gap |
| Crypto Tax | 30% | 20% | ES +10 pp |
| Wealth Tax | 3.5% | 0% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| United States | 43.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | +4.9 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United States | 25.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.6 pp | United States higher |
United States has a corporate tax rate of 25.6%, 0.6pp above Spain's 25%. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| United States | 20% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2025-01-01 |
| Difference | +10 pp | Spain higher |
Spain has a capital gains tax rate of 30%, 10pp above United States's 20%. The 175-country average is 10.3%: both sit above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 30% | Source: Agencia Tributaria — Manual Práctico Renta 2025, Compra y venta de monedas virtuales: tributación en el IRPF del inversor · as of 2025-01-01 |
| United States | 20% | Source: IRS Publication 550 (2025), Investment Income and Expenses · as of 2025-01-01 |
| Difference | +10 pp | Spain higher |
Spain has a crypto tax rate of 30%, 10pp above United States's 20%. The 88-country average is 13%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| United States | 0% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18 |
| Difference | +3.5 pp | Spain higher |
Spain has a wealth tax rate of 3.5%, 3.5pp above United States's 0%. The 193-country average is 0.1%: Spain sits above it, United States sits below it. Spain's figure is dated 2025-12-31 and United States's 2026-03-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT.