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Spain · Corporate tax rate

Spain Corporate tax rate

Source: OECD (via DBnomics). · updated 2025-12-31

Latest · 202525%
Previous · 202425%
Highest · 200035%
Lowest · 201625%

Spain's corporate tax rate stands at 25% as of 2025-12-31, up from 25% in 2024. Historical data runs from 2000 to 2025 (26 observations).

Recent trend

In 2025, Spain's corporate tax rate was 25%, unchanged from 25% in 2024.

In 2024, Spain's corporate tax rate was 25%, unchanged from 25% in 2023.

In 2023, Spain's corporate tax rate was 25%, unchanged from 25% in 2022.

In 2022, Spain's corporate tax rate was 25%, unchanged from 25% in 2021.

In 2021, Spain's corporate tax rate was 25%, unchanged from 25% in 2020.

Spain Corporate tax rate — historical data

YearValueChange
202525%+0%
202425%+0%
202325%+0%
202225%+0%
202125%+0%
202025%+0%
201925%+0%
201825%+0%
201725%+0%
201625%-3%
201528%-2%
201430%+0%
201330%+0%
201230%+0%
201130%+0%
201030%+0%
200930%+0%
200830%-2.5%
200732.5%-2.5%
200635%+0%
200535%+0%
200435%+0%
200335%+0%
200235%+0%
200135%+0%
200035%

Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).

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Frequently asked questions

What is Spain's corporate tax rate?

Spain's corporate tax rate is 25% as of 2025-12-31, compared with 25% in 2024. Source: OECD (via DBnomics).

What was the highest corporate tax rate in Spain?

The highest recorded value is 35% (2000); the lowest is 25% (2016), across data from 2000 to 2025.

Where does this data come from?

Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.