Effective tax rates - Corporate tax statistics — Effective average in Spain
Spain: Effective tax rates - Corporate tax statistics — Effective average was 24.87 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective average in Spain, 2017–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for effective tax rates - corporate tax statistics — effective average in Spain is 24.87 Percentage of taxable income, measured in 2025. That is the highest value across all 9 years on record.
Compared with earlier readings it is up 1.1% on the previous year and up 18.5% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective average in Spain peaked at 24.87 Percentage of taxable income in 2025 and was at its lowest, 21 Percentage of taxable income, in 2017.
That places Spain 43rd out of 99 countries with data for 2025, putting it in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective average in Spain, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 21 Percentage of taxable income | — |
| 2018 | 21.41 Percentage of taxable income | +2.0% |
| 2019 | 21.87 Percentage of taxable income | +2.2% |
| 2020 | 22.1 Percentage of taxable income | +1.0% |
| 2021 | 23 Percentage of taxable income | +4.0% |
| 2022 | 24.33 Percentage of taxable income | +5.8% |
| 2023 | 24.45 Percentage of taxable income | +0.5% |
| 2024 | 24.61 Percentage of taxable income | +0.7% |
| 2025 | 24.87 Percentage of taxable income | +1.1% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 21.43 Percentage of taxable income | 21 Percentage of taxable income | 21.87 Percentage of taxable income | 3 |
| 2020s | 23.89 Percentage of taxable income | 22.1 Percentage of taxable income | 24.87 Percentage of taxable income | 6 |
Countries ranked near Spain
- 40 New Zealand 25.5 Percentage of taxable income compare
- 41 Norway 25.15 Percentage of taxable income compare
- 42 Montserrat 24.99 Percentage of taxable income compare
- 44 Greece 24.48 Percentage of taxable income compare
- 45 Germany 24.39 Percentage of taxable income compare
- 46 Honduras 24.35 Percentage of taxable income compare
More economy & growth data for Spain
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 1.77 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 1.62 Percent per annum (2029)
- Gross capital formation (current US$), annual growth rate 11.71 % change on previous year (2025)
- Gross capital formation (current US$), per unit of GDP 0.2141 current US$ per US$ of GDP (2025)
- Gross capital formation (current US$), per capita 8,270 current US$ per person (2025)
- Gross capital formation (current LCU), annual growth rate 7 % change on previous year (2025)
- Gross capital formation (current LCU), per unit of GDP 0.1895 current LCU per US$ of GDP (2025)
- Gross capital formation (current LCU), per capita 7,319 current LCU per person (2025)
- Gross capital formation (constant 2015 US$), annual growth rate 5.78 % change on previous year (2025)
- Gross capital formation (constant 2015 US$), per unit of GDP 0.1624 constant 2015 US$ per US$ of GDP (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective average in Spain?
- Effective tax rates - corporate tax statistics — effective average in Spain was 24.87 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates - corporate tax statistics — effective average recorded in Spain?
- The highest recorded value was 24.87 Percentage of taxable income in 2025.
- What is the lowest effective tax rates - corporate tax statistics — effective average recorded in Spain?
- The lowest recorded value was 21 Percentage of taxable income in 2017.
- How does Spain rank for effective tax rates - corporate tax statistics — effective average?
- Spain ranks 43rd out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective average rising or falling in Spain?
- Over the last ten years it is up 18.5%. The long-run trend across the full record is rising.
- Where does this Spain data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Effective tax rates - Corporate tax statistics — Effective average tax rate. Statizoid updates them automatically from the source API.
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About this data
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.