Effective tax rates - Corporate tax statistics — Effective marginal in Spain
Spain: Effective tax rates - Corporate tax statistics — Effective marginal was 32.38 Percentage of taxable income in 2025. ▲ Rising
Effective tax rates - Corporate tax statistics — Effective marginal 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 marginal in Spain is 32.38 Percentage of taxable income, measured in 2025. That is the highest value across all 9 years on record.
That represents a change of up 6.5% on the previous year and up 81.2% over ten years.
Over the whole period, effective tax rates - corporate tax statistics — effective marginal in Spain peaked at 32.38 Percentage of taxable income in 2025 and was at its lowest, 17.87 Percentage of taxable income, in 2017.
Spain ranks 44th of 99 countries on this measure, in the middle of the range.
Effective tax rates - Corporate tax statistics — Effective marginal in Spain, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2017 | 17.87 Percentage of taxable income | — |
| 2018 | 17.97 Percentage of taxable income | +0.6% |
| 2019 | 18.53 Percentage of taxable income | +3.1% |
| 2020 | 18.76 Percentage of taxable income | +1.2% |
| 2021 | 21.28 Percentage of taxable income | +13.4% |
| 2022 | 28.02 Percentage of taxable income | +31.7% |
| 2023 | 29.09 Percentage of taxable income | +3.8% |
| 2024 | 30.4 Percentage of taxable income | +4.5% |
| 2025 | 32.38 Percentage of taxable income | +6.5% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 18.12 Percentage of taxable income | 17.87 Percentage of taxable income | 18.53 Percentage of taxable income | 3 |
| 2020s | 26.65 Percentage of taxable income | 18.76 Percentage of taxable income | 32.38 Percentage of taxable income | 6 |
Countries ranked near Spain
- 41 Guatemala 38.38 Percentage of taxable income compare
- 42 Curaçao 35.14 Percentage of taxable income compare
- 43 Italy 33.8 Percentage of taxable income compare
- 45 Colombia 30.93 Percentage of taxable income compare
- 46 Luxembourg 30.72 Percentage of taxable income compare
- 47 Ukraine 29.59 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)
- Total reserves minus gold (current US$), annual growth rate 5.82 % change on previous year (2025)
- Total reserves minus gold (current US$), per unit of GDP 0.0467 current US$ per US$ of GDP (2025)
- Total reserves minus gold (current US$), per capita 1,804 current US$ per person (2025)
- General government final consumption expenditure (current US$) 9.88 % change on previous year (2025)
- General government final consumption expenditure (current US$), per 0.192 current US$ per US$ of GDP (2025)
- General government final consumption expenditure (current US$), per 7,417 current US$ per person (2025)
- General government final consumption expenditure (current LCU) 5.25 % change on previous year (2025)
- General government final consumption expenditure (current LCU), per 0.1699 current LCU per US$ of GDP (2025)
Frequently asked questions
- What is effective tax rates - corporate tax statistics — effective marginal in Spain?
- Effective tax rates - corporate tax statistics — effective marginal in Spain was 32.38 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 marginal recorded in Spain?
- The highest recorded value was 32.38 Percentage of taxable income in 2025.
- What is the lowest effective tax rates - corporate tax statistics — effective marginal recorded in Spain?
- The lowest recorded value was 17.87 Percentage of taxable income in 2017.
- How does Spain rank for effective tax rates - corporate tax statistics — effective marginal?
- Spain ranks 44th out of 99 countries with data for 2025.
- Is effective tax rates - corporate tax statistics — effective marginal rising or falling in Spain?
- Over the last ten years it is up 81.2%. 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 marginal 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.