Effective tax rates for expenditure based tax incentives - Corporate in Spain
Spain: Effective tax rates for expenditure based tax incentives - Corporate was 8.41 Percentage of taxable income in 2025. ▬ Flat
Effective tax rates for expenditure based tax incentives - Corporate in Spain, 2019–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Spain recorded 8.41 Percentage of taxable income for effective tax rates for expenditure based tax incentives - corporate in 2025. That is the highest value across all 7 years on record.
That represents a change of unchanged over ten years.
That places Spain 39th out of 50 countries with data for 2025, putting it in the bottom quarter.
Effective tax rates for expenditure based tax incentives - Corporate in Spain, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2019 | 8.41 Percentage of taxable income | — |
| 2020 | 8.41 Percentage of taxable income | +0.0% |
| 2021 | 8.41 Percentage of taxable income | +0.0% |
| 2022 | 8.41 Percentage of taxable income | +0.0% |
| 2023 | 8.41 Percentage of taxable income | +0.0% |
| 2024 | 8.41 Percentage of taxable income | +0.0% |
| 2025 | 8.41 Percentage of taxable income | +0.0% |
Spain compared with similar countries
- Spain's 8.41 Percentage of taxable income is below the median for high income countries, which is 12.71 Percentage of taxable income, 66% of the median. (40 countries reporting)
- Spain's 8.41 Percentage of taxable income is below the median for Europe & Central Asia, which is 10.17 Percentage of taxable income, 83% of the median. (29 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 8.41 Percentage of taxable income | 8.41 Percentage of taxable income | 8.41 Percentage of taxable income | 1 |
| 2020s | 8.41 Percentage of taxable income | 8.41 Percentage of taxable income | 8.41 Percentage of taxable income | 6 |
Countries ranked near Spain
- 36 Norway 9.41 Percentage of taxable income compare
- 37 Thailand 9.19 Percentage of taxable income compare
- 38 Bulgaria 9.15 Percentage of taxable income compare
- 40 France 8.03 Percentage of taxable income compare
- 41 Greece 7.76 Percentage of taxable income compare
- 42 Slovenia 7.63 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)
- Foreign direct investment, net outflows (BoP, current US$), gaps 46.38 billion BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0243 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 939.77 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 28.09 billion BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -34.34 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0147 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 569.12 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 19.32 % change on previous year (2025)
Frequently asked questions
- What is effective tax rates for expenditure based tax incentives - corporate in Spain?
- Effective tax rates for expenditure based tax incentives - corporate in Spain was 8.41 Percentage of taxable income in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest effective tax rates for expenditure based tax incentives - corporate recorded in Spain?
- The highest recorded value was 8.41 Percentage of taxable income in 2019.
- What is the lowest effective tax rates for expenditure based tax incentives - corporate recorded in Spain?
- The lowest recorded value was 8.41 Percentage of taxable income in 2019.
- How does Spain rank for effective tax rates for expenditure based tax incentives - corporate?
- Spain ranks 39th out of 50 countries with data for 2025.
- Is effective tax rates for expenditure based tax incentives - corporate rising or falling in Spain?
- Over the last ten years it is unchanged. The long-run trend across the full record is flat.
- 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 for expenditure based tax incentives - 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 that capture the effect of expenditure-based R&D tax incentives on firms’ investment costs: The EATR for R&D measures the impact of taxation on R&D investments that earn an economic profit. the user cost of capital for R&D measures the return that a firm needs to realise on an R&D investment before tax to offset all costs and taxes that arise from the investment, making zero economic profit. Further methodological information is available in the explanatory annex.