Statutory corporate income tax rate in Spain
Spain: Statutory corporate income tax rate was 25 in 2018. ▼ Falling
Latest (2018)
25
Change on year
unchanged
World rank
30th
of 91 countries
All-time high
35
in 2000
All-time low
25
in 2016
Years of data
19
2000–2018
Statutory corporate income tax rate in Spain, 2000–2018
Source: Our World in Data.
Analysis
In 2018, statutory corporate income tax rate in Spain stood at 25. That is the lowest value across all 19 years on record.
Compared with earlier readings it is down 16.7% over ten years.
Over the whole period, statutory corporate income tax rate in Spain peaked at 35 in 2000 and was at its lowest, 25, in 2016.
Spain ranks 30th of 91 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 19 years of available data.
Statutory corporate income tax rate in Spain, year by year
| Year | Value | Change |
|---|---|---|
| 2000 | 35 | — |
| 2001 | 35 | +0.0% |
| 2002 | 35 | +0.0% |
| 2003 | 35 | +0.0% |
| 2004 | 35 | +0.0% |
| 2005 | 35 | +0.0% |
| 2006 | 35 | +0.0% |
| 2007 | 32.5 | -7.1% |
| 2008 | 30 | -7.7% |
| 2009 | 30 | +0.0% |
| 2010 | 30 | +0.0% |
| 2011 | 30 | +0.0% |
| 2012 | 30 | +0.0% |
| 2013 | 30 | +0.0% |
| 2014 | 30 | +0.0% |
| 2015 | 28 | -6.7% |
| 2016 | 25 | -10.7% |
| 2017 | 25 | +0.0% |
| 2018 | 25 | +0.0% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 33.75 | 30 | 35 | 10 |
| 2010s | 28.11 | 25 | 30 | 9 |
Countries ranked near Spain
- 27 Canada 26.8 compare
- 28 Luxembourg 26.01 compare
- 29 United States 25.84 compare
- 30 Austria 25 compare
- 30 Barbados 25 compare
- 30 Chile 25 compare
- 30 China (People’s Republic of) 25 compare
- 30 Côte d'Ivoire 25 compare
- 30 Indonesia 25 compare
- 30 Jamaica 25 compare
- 30 Liberia 25 compare
- 30 Netherlands 25 compare
- 30 Panama 25 compare
- 30 Uruguay 25 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)
- GNI (current LCU), annual growth rate 6.02 % change on previous year (2025)
- GNI (current LCU), per unit of GDP 0.8844 current LCU per US$ of GDP (2025)
- GNI (current LCU), per capita 34,161 current LCU per person (2025)
- Net primary income (Net income from abroad) (current US$), annual 17.83 % change on previous year (2024)
- Net primary income (Net income from abroad) (current LCU), annual 17.91 % change on previous year (2024)
- Taxes less subsidies on products (current US$), annual growth rate 16.62 % change on previous year (2025)
- Taxes less subsidies on products (current US$), per unit of GDP 0.0939 current US$ per US$ of GDP (2025)
- Taxes less subsidies on products (current US$), per capita 3,625 current US$ per person (2025)
Frequently asked questions
- What is statutory corporate income tax rate in Spain?
- Statutory corporate income tax rate in Spain was 25 in 2018, according to Our World in Data.
- What is the highest statutory corporate income tax rate recorded in Spain?
- The highest recorded value was 35 in 2000.
- What is the lowest statutory corporate income tax rate recorded in Spain?
- The lowest recorded value was 25 in 2016.
- How does Spain rank for statutory corporate income tax rate?
- Spain ranks 30th out of 91 countries with data for 2018.
- Is statutory corporate income tax rate rising or falling in Spain?
- Over the last ten years it is down 16.7%. The long-run trend across the full record is falling.
- Where does this Spain data come from?
- The figures come from Our World in Data, published as part of Statutory corporate income tax rate. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 19 observations, free to reuse under CC BY 4.0 (Our World in Data).