Germany vs Spain: Effective tax rates - Corporate tax statistics — Effective average

Germany
24.39 Percentage of taxable income
in 2025
Spain
24.87 Percentage of taxable income
in 2025
Germany rank
45th
Spain rank
43rd

Effective tax rates - Corporate tax statistics — Effective average over time

  • Germany
  • Spain
0102030201720212025

How they compare

Spain currently reports 24.87 Percentage of taxable income against 24.39 Percentage of taxable income in Germany, a difference of 0.48 Percentage of taxable income.

The two have swapped places 1 time across 9 shared years of data; in 2017 it was Germany ahead.

Germany ranks 45th and Spain ranks 43rd of 99 countries.

Germany has averaged higher in every one of the 2 decades both report.

Head to head by decade

Decade Germany Spain Difference Ahead
2010s 27.27 Percentage of taxable income 21.43 Percentage of taxable income 5.84 Percentage of taxable income Germany
2020s 25.12 Percentage of taxable income 23.89 Percentage of taxable income 1.22 Percentage of taxable income Germany

Averages of every year both report within each decade.

Frequently asked questions

Which has higher effective tax rates - corporate tax statistics — effective average, Germany or Spain?
Spain, at 24.87 Percentage of taxable income against 24.39 Percentage of taxable income in Germany as of 2025.
What is the difference in effective tax rates - corporate tax statistics — effective average between Germany and Spain?
0.48 Percentage of taxable income, with Spain ahead.
How many years of comparable data are there for Germany and Spain?
9 years are reported by both, from 2017 to 2025.
How do Germany and Spain rank globally for effective tax rates - corporate tax statistics — effective average?
Germany ranks 45th and Spain ranks 43rd of 99 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Germany vs Spain: Effective tax rates - Corporate tax statistics — Effective average. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 10 September 2026, from https://economy.statizoid.com/compare/effective-tax-rates-corporate-tax-statistics-effective-average-tax-rate/germany/spain/

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About this data

Indicator
Effective tax rates - Corporate tax statistics — Effective average tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
105 places, 945 data points, 2017–2025
Last refreshed

This table reports synthetic tax policy indicators calculated on the basis of a prospective, hypothetical investment project. Unlike backward-looking ETRs, they do not incorporate any information about firms' actual tax payments.The OECD methodology has been described in detail in the OECD Taxation Working Paper No. 38 (Hanappi, 2018). Further methodological information is available in the explanatory annex.