Romania vs Spain
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ท๐ด Romania โ Local & County Taxes
Romania's 41 counties (judeลฃe) and Bucharest municipality do not set income tax โ this is nationally set. Municipalities levy local taxes including property tax (impozit pe clฤdiri, impozit pe teren) and vehicle tax (impozit pe mijloace de transport). Bucharest has higher property tax coefficients than rural areas. A micro-enterprise tax regime (1% or 3% on turnover) applies to small companies instead of standard CIT. Romania has had the EU's lowest flat income tax rate at 10%.
๐ช๐ธ 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.
Romania vs Spain: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ช๐ธ Spain has a higher top income tax rate (10% vs 19โ47%). ๐ท๐ด Romania is more favourable for high earners.
๐ VAT/Sales Tax: Spain has a higher consumption tax (5โ19% vs 4โ21%).
๐ข Corporate Tax: ๐ท๐ด Romania offers a lower corporate rate (16% vs 25%), which can influence business location decisions.
๐ Capital Gains: ๐ท๐ด Romania taxes investment gains at a lower rate (10% vs 28%), benefiting investors.