Taxes on income, profits and capital gains in Spain

Spain: Taxes on income, profits and capital gains was 22.0% in 2024. ▬ Flat

Latest (2024)
22.0%
Change on year
down 1.7%
World rank
84th
of 153 countries
All-time high
31.8%
in 1989
All-time low
15.8%
in 1972
Years of data
53
1972–2024

Taxes on income, profits and capital gains in Spain, 1972–2024

0102030197219982024

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

The most recent figure for taxes on income, profits and capital gains in Spain is 22.0%, measured in 2024.

Compared with earlier readings it is down 1.7% on the previous year and up 8.1% over ten years.

Over the whole period, taxes on income, profits and capital gains in Spain peaked at 31.8% in 1989 and was at its lowest, 15.8%, in 1972.

That places Spain 84th out of 153 countries with data for 2024, putting it in the middle of the range.

Taxes on income, profits and capital gains in Spain, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Spain, 1972 to 2024.
Year % of revenue Change
1972 15.8%
1973 16.4% +3.5%
1974 17.4% +5.8%
1975 18.1% +4.5%
1976 20.1% +10.8%
1977 18.8% -6.2%
1978 20.9% +10.7%
1979 21.9% +5.1%
1980 23.1% +5.5%
1981 22.9% -0.8%
1982 19.3% -15.8%
1983 21.7% +12.6%
1984 22.6% +3.7%
1985 24.3% +7.9%
1986 22.4% -8.0%
1987 27.9% +24.9%
1988 28.0% +0.3%
1989 31.8% +13.5%
1990 31.7% -0.5%
1991 31.8% +0.3%
1992 31.2% -1.9%
1993 30.0% -3.8%
1994 29.3% -2.3%
1995 23.3% -20.4%
1996 23.6% +1.3%
1997 22.7% -4.0%
1998 22.6% -0.5%
1999 21.8% -3.5%
2000 22.3% +2.3%
2001 22.2% -0.4%
2002 24.5% +10.1%
2003 23.6% -3.6%
2004 23.8% +1.1%
2005 25.6% +7.2%
2006 26.8% +4.8%
2007 29.2% +8.9%
2008 24.4% -16.3%
2009 20.9% -14.3%
2010 20.8% -0.6%
2011 18.7% -10.2%
2012 16.1% -13.8%
2013 19.9% +23.5%
2014 20.3% +2.3%
2015 20.0% -1.7%
2016 19.7% -1.5%
2017 19.7% +0.2%
2018 20.7% +4.7%
2019 19.3% -6.4%
2020 17.9% -7.4%
2021 20.4% +13.9%
2022 22.5% +10.3%
2023 22.4% -0.7%
2024 22.0% -1.7%

Spain compared with similar countries

  • Spain's 22.0% is below the median for high income countries, which is 24.5%, 90% of the median. (55 countries reporting)
  • Spain's 22.0% is above the median for Europe & Central Asia, which is 20.9%, 1.1× the median. (48 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1970s 18.7% 15.8% 21.9% 8
1980s 24.4% 19.3% 31.8% 10
1990s 26.8% 21.8% 31.8% 10
2000s 24.3% 20.9% 29.2% 10
2010s 19.5% 16.1% 20.8% 10
2020s 21.0% 17.9% 22.5% 5

Countries ranked near Spain

  1. 81 Saint Lucia 22.7% compare
  2. 82 Burkina Faso 22.4% compare
  3. 83 Estonia 22.3% compare
  4. 85 Czechia 21.9% compare
  5. 86 San Marino 21.8% compare
  6. 87 Cameroon 21.8% compare

See the full ranking of 194 places →

More public sector data for Spain

All data for Spain →

Frequently asked questions

What is taxes on income, profits and capital gains in Spain?
Taxes on income, profits and capital gains in Spain was 22.0% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Spain?
The highest recorded value was 31.8% in 1989.
What is the lowest taxes on income, profits and capital gains recorded in Spain?
The lowest recorded value was 15.8% in 1972.
How does Spain rank for taxes on income, profits and capital gains?
Spain ranks 84th out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in Spain?
Over the last ten years it is up 8.1%. The long-run trend across the full record is flat.
Where does this Spain data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Spain. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 16 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/spain/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.