Taxes on income, profits and capital gains in Spain

Spain: Taxes on income, profits and capital gains was 46.7% in 2024. ▬ Flat

Latest (2024)
46.7%
Change on year
down 1.0%
World rank
43rd
of 153 countries
All-time high
59.3%
in 1993
All-time low
31.8%
in 1972
Years of data
53
1972–2024

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

0204060197219982024

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

Analysis

Spain recorded 46.7% for taxes on income, profits and capital gains in 2024.

That represents a change of down 1.0% on the previous year and up 9.4% over ten years.

Over the whole period, taxes on income, profits and capital gains in Spain peaked at 59.3% in 1993 and was at its lowest, 31.8%, in 1972.

Spain ranks 43rd of 153 countries on this measure, 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 total taxes) in Spain, 1972 to 2024.
Year % of total taxes Change
1972 31.8%
1973 32.0% +0.6%
1974 36.6% +14.2%
1975 39.6% +8.3%
1976 42.1% +6.3%
1977 43.8% +4.1%
1978 47.4% +8.3%
1979 50.1% +5.7%
1980 52.6% +5.1%
1981 50.8% -3.5%
1982 48.5% -4.4%
1983 48.9% +0.8%
1984 50.9% +4.1%
1985 48.7% -4.3%
1986 41.6% -14.6%
1987 50.2% +20.7%
1988 50.7% +1.0%
1989 55.7% +9.8%
1990 57.2% +2.7%
1991 58.1% +1.6%
1992 57.3% -1.4%
1993 59.3% +3.4%
1994 55.6% -6.2%
1995 54.2% -2.5%
1996 53.5% -1.3%
1997 51.7% -3.4%
1998 50.6% -2.0%
1999 49.0% -3.2%
2000 49.8% +1.6%
2001 50.4% +1.2%
2002 50.7% +0.5%
2003 48.5% -4.3%
2004 48.4% -0.2%
2005 50.2% +3.7%
2006 52.1% +3.9%
2007 56.1% +7.7%
2008 52.1% -7.1%
2009 51.0% -2.1%
2010 46.1% -9.8%
2011 44.4% -3.5%
2012 40.2% -9.6%
2013 42.8% +6.5%
2014 42.7% -0.2%
2015 41.0% -4.0%
2016 40.5% -1.1%
2017 40.6% +0.2%
2018 42.4% +4.4%
2019 41.3% -2.7%
2020 41.0% -0.8%
2021 43.6% +6.5%
2022 46.9% +7.6%
2023 47.2% +0.5%
2024 46.7% -1.0%

Spain compared with similar countries

  • Spain's 46.7% is above the median for high income countries, which is 43.9%, 1.1× the median. (55 countries reporting)
  • Spain's 46.7% is above the median for Europe & Central Asia, which is 39.4%, 1.2× the median. (48 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
1970s 40.4% 31.8% 50.1% 8
1980s 49.9% 41.6% 55.7% 10
1990s 54.7% 49.0% 59.3% 10
2000s 50.9% 48.4% 56.1% 10
2010s 42.2% 40.2% 46.1% 10
2020s 45.1% 41.0% 47.2% 5

Countries ranked near Spain

  1. 40 India 47.1% compare
  2. 41 Zambia 47.0% compare
  3. 42 Colombia 46.7% compare
  4. 44 Georgia 45.9% compare
  5. 45 Switzerland 45.5% compare
  6. 46 Germany 45.2% compare

See the full ranking of 153 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 46.7% 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 59.3% in 1993.
What is the lowest taxes on income, profits and capital gains recorded in Spain?
The lowest recorded value was 31.8% in 1972.
How does Spain rank for taxes on income, profits and capital gains?
Spain ranks 43rd 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 9.4%. 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 total taxes). 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 18 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-total-taxes/spain/

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About this data

Indicator
Taxes on income, profits and capital gains (% of total taxes)
Unit
% of total taxes
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
153 places, 4,584 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 total taxes which includes all compulsory, unrequited payments, in cash or in kind, made by institutional units to government units.