WorldTax CompareAll Comparisons

Spain vs Dominican Republic
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇩🇴 Dominican Republic
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
0–25%
25% top; strong economic fundamentals
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
18%
ITBIS 18% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
27%
27%; Pillar Two considerations for MNCs in FTZs
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
27%
27% as income
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~23.55%
TSS reform for pension adequacy
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.

🇩🇴 Dominican RepublicMunicipal Taxes

The Dominican Republic's 32 provinces and 158 municipalities levy the impuesto a la propiedad inmobiliaria (IPI) on properties above DOP 9.5M at 1%, commercial licences, and local service fees. The DGII (Dirección General de Impuestos Internos) administers national taxes. The DR has been one of the fastest-growing economies in Latin America, with tourism, manufacturing (free trade zones), and remittances as key pillars. Tax reform has been ongoing to improve collection and reduce evasion.

⚠️ 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 Dominican Republic: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 0–25%). 🇩🇴 Dominican Republic is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 18%).

🏢 Corporate Tax: 🇪🇸 Spain offers a lower corporate rate (25% vs 27%), which can influence business location decisions.

📈 Capital Gains: 🇩🇴 Dominican Republic taxes investment gains at a lower rate (27% vs 28%), benefiting investors.

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