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Spain vs Cuba
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇨🇺 Cuba
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
19–47%
National rates stable; community variation continues
No change
15–50%
Economic crisis continuing; tax system highly distorted
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
0%
No formal VAT; selective taxes maintained
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
35%
35%; private sector growing despite restrictions
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
35%
35% nominal
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~14%
Severe pension system stress; currency instability
No change
State, Regional & Local Taxes

🇪🇸 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.

🇨🇺 CubaProvincial & Municipal Taxes

Cuba's 15 provinces and the special municipality of Isla de la Juventud have limited independent taxing powers under the centrally planned socialist system. The ONAT (Oficina Nacional de Administración Tributaria) administers national taxes, while provincial and municipal governments collect local fees for services. Cuba underwent significant economic reform since 2010 — allowing self-employment (cuentapropistas) and private business (MIPYMES from 2021). Currency unification (2021) significantly restructured the fiscal landscape. The US embargo continues to severely distort the economy.

⚠️ 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.

Spain vs Cuba: Key Tax Differences (2026)

💰 Income Tax: 🇨🇺 Cuba has a higher top income tax rate (19–47% vs 15–50%). 🇪🇸 Spain is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 0%).

🏢 Corporate Tax: 🇪🇸 Spain offers a lower corporate rate (25% vs 35%), which can influence business location decisions.

📈 Capital Gains: 🇪🇸 Spain taxes investment gains at a lower rate (28% vs 35%), benefiting investors.

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