ES · EuropeVN · Asia
Spain vs Vietnam: tax rates compared
Spain's income tax rate is 13.6pp higher than Vietnam's (48.6% vs 35%). The 200-country average is 28%: both sit above it. Spain's figure is dated 2025-01-01 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | ES | VN | Difference |
|---|---|---|---|
| Income Tax | 48.6% | 35% | ES +13.6 pp |
| Corporate Tax | 25% | 20% | ES +5 pp |
| VAT | 21% | 10% | ES +11 pp |
| Capital Gains Tax | 30% | 0.1% | ES +29.9 pplargest gap |
| Crypto Tax | 30% | 0.1% | ES +29.9 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 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +13.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Spain higher |
Spain's corporate tax rate is 5pp higher than Vietnam's (25% vs 20%). The 201-country average is 22.6%: Spain sits above it, Vietnam sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +11 pp | Spain higher |
Spain's VAT rate is 11pp higher than Vietnam's (21% vs 10%). The 181-country average is 15%: Spain sits above it, Vietnam sits below it. Spain's figure is dated 2025-12-31 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +29.9 pp | Spain higher |
Spain's capital gains tax rate is 29.9pp higher than Vietnam's (30% vs 0.1%). The 175-country average is 10.3%: Spain sits above it, Vietnam sits below it. Spain's figure is dated 2025-12-31 and Vietnam's 2026-03-09, so the two rates come from different data vintages.
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 |
| Vietnam | 0.1% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Vietnam · as of 2025-10-01 |
| Difference | +29.9 pp | Spain higher |
Spain's crypto tax rate is 29.9pp higher than Vietnam's (30% vs 0.1%). The 88-country average is 13%: Spain sits above it, Vietnam sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | +3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Vietnam's (3.5% vs 0%). The 193-country average is 0.1%: Spain sits above it, Vietnam sits below it. Spain's figure is dated 2025-12-31 and Vietnam's 2026-03-09, so the two rates come from different data vintages.