WorldTax Compareโ† All Comparisons

Philippines vs Spain
Tax Rate Comparison

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

๐Ÿ‡ต๐Ÿ‡ญ Philippines
vs
๐Ÿ‡ช๐Ÿ‡ธ Spain
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0โ€“35%
Final TRAIN phase; potential review by Congress
No change
19โ€“47%
National rates stable; community variation continues
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
12%
12% standard; no change
No change
4โ€“21%
Basic food VAT returning toward normal rates
No change
Corporate Tax Rate
Corporate Tax Rate
20โ€“25%
25% large; 20% small; Pillar Two for qualifying MNCs
No change
25%
25% standard; digital services levy discussions
No change
Capital Gains Tax
Capital Gains Tax
6โ€“15%
6%/15% maintained
No change
19โ€“28%
Progressive savings tax maintained
No change
Social Security & Payroll
Social Security / Payroll
~16%
Universal health coverage push increasing PhilHealth rates
No change
~37.2%
MEI surcharge continues gradual increase to 2032
โ–ฒ +0.2pp vs 2025
State, Regional & Local Taxes

๐Ÿ‡ต๐Ÿ‡ญ Philippines โ€” Local Government Unit (LGU) Taxes

The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%โ€“2% of gross receipts), real property tax, and fees. Cities can levy local business taxes at their own rates within national caps. The local business tax is a major compliance burden for businesses operating across multiple LGUs. The BIR (Bureau of Internal Revenue) administers national taxes. The Create Act (2021) significantly reformed corporate income tax rates.

๐Ÿ‡ช๐Ÿ‡ธ Spain โ€” Autonomous 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 econรณmico). 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.

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

Philippines vs Spain: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ช๐Ÿ‡ธ Spain has a higher top income tax rate (0โ€“35% vs 19โ€“47%). ๐Ÿ‡ต๐Ÿ‡ญ Philippines is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Spain has a higher consumption tax (12% vs 4โ€“21%).

๐Ÿข Corporate Tax: Corporate rates are similar in both countries (20โ€“25% vs 25%).

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ต๐Ÿ‡ญ Philippines taxes investment gains at a lower rate (15% vs 28%), benefiting investors.

Related Comparisons

๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ฉ๐Ÿ‡ช GermanyTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ฎ๐Ÿ‡ฉ IndonesiaTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ฒ๐Ÿ‡พ MalaysiaTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ธ๐Ÿ‡ฌ SingaporeTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡น๐Ÿ‡ญ ThailandTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ฌ๐Ÿ‡ง United KingdomTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡บ๐Ÿ‡ธ United StatesTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ป๐Ÿ‡ณ VietnamTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡จ๐Ÿ‡ณ ChinaTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ญ๐Ÿ‡ฐ Hong KongTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ฏ๐Ÿ‡ต JapanTax comparison๐Ÿ‡ต๐Ÿ‡ญ Philippines vs ๐Ÿ‡ฒ๐Ÿ‡ณ MongoliaTax comparison