Effective tax rates: Corporate tax statistics … expenditure average in Spain
Spain: Effective tax rates: Corporate tax statistics … expenditure average 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: Corporate tax statistics … expenditure average 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
- Real gdp growth, annual growth rate -19.94 % change on previous year (2025)
- 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)
- SDRs holdings, US dollar, annual growth rate -9.14 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0077 units per US$ of GDP (2025)
- SDRs holdings, US dollar, per capita 298.15 units per person (2025)
- SDRs holdings, SDR, annual growth rate -13.48 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0056 units per US$ of GDP (2025)
- SDRs holdings, SDR, per capita 217.71 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 2.3 % 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.
Download this data
CSV · JSON — 7 observations, free to reuse under OECD Terms and Conditions (attribution required).
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.