WorldTax CompareAll Comparisons

Iran vs Spain
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇮🇷 Iran
vs
🇪🇸 Spain
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

Enter your annual income above to see your personal tax comparison →
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–35%
Fiscal pressure from oil sanctions; rate reform possible
No change
19–47%
National rates stable; community variation continues
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
10%
10% standard maintained
No change
4–21%
Basic food VAT returning toward normal rates
No change
Corporate Tax Rate
Corporate Tax Rate
25%
25% standard; sanctions create significant tax planning distortions
No change
25%
25% standard; digital services levy discussions
No change
Capital Gains Tax
Capital Gains Tax
25%
25% via income
No change
19–28%
Progressive savings tax maintained
No change
Social Security & Payroll
Social Security / Payroll
~30%
SSO; formal sector proportion low
No change
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
State, Regional & Local Taxes

🇮🇷 IranProvincial & Municipal Taxes

Iran's 31 provinces and municipalities have limited independent taxing powers. Municipal contributions (عوارض شهرداری) are levied on construction, business licences, and various services. The Iranian National Tax Administration (INTA) administers national taxes. Significant portions of the economy operate in the informal sector or through foundations (bonyads) that have historically avoided taxation. Sanctions have severely distorted the economy and tax base. The value-added tax has been progressively expanded since 2008.

🇪🇸 SpainAutonomous Community & Municipal Taxes

Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto económico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Iran vs Spain: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (0–35% vs 19–47%). 🇮🇷 Iran is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (10% vs 4–21%).

🏢 Corporate Tax: Corporate rates are similar in both countries (25% vs 25%).

📈 Capital Gains: 🇮🇷 Iran taxes investment gains at a lower rate (25% vs 28%), benefiting investors.

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