WorldTax CompareAll Comparisons

Spain vs Iceland
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇮🇸 Iceland
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
~36.94%
Stable; municipal rates adjusting slightly
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
11–24%
Standard 24% maintained; EEA rules apply
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
20%
20% stable
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
22%
22% capital income rate
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~14.5%
Pension reform debate; high mandatory rates maintained
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.

🇮🇸 IcelandMunicipal Income Tax

Iceland's 69 municipalities set their own local income tax rates, ranging from ~12.44% to ~14.52%, averaging ~14.45%. This is added to the national income tax. The combined effective rate for most earners is about 36.94% (national + municipal). Iceland has no inheritance tax on direct heirs. Real estate transfer tax (stimpilgjald) is 0.8% on property transfers. Iceland is not an EU member but belongs to the EEA, affecting VAT and trade rules.

⚠️ 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 Iceland: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs ~36.94%). 🇮🇸 Iceland is more favourable for high earners.

🛒 VAT/Sales Tax: Iceland has a higher consumption tax (4–21% vs 11–24%).

🏢 Corporate Tax: 🇮🇸 Iceland offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇮🇸 Iceland taxes investment gains at a lower rate (22% vs 28%), benefiting investors.

Related Comparisons

🇪🇸 Spain vs 🇦🇺 AustraliaTax comparison🇪🇸 Spain vs 🇫🇷 FranceTax comparison🇪🇸 Spain vs 🇩🇪 GermanyTax comparison🇪🇸 Spain vs 🇮🇪 IrelandTax comparison🇪🇸 Spain vs 🇳🇱 NetherlandsTax comparison🇪🇸 Spain vs 🇨🇭 SwitzerlandTax comparison🇪🇸 Spain vs 🇬🇧 United KingdomTax comparison🇪🇸 Spain vs 🇺🇸 United StatesTax comparison🇪🇸 Spain vs 🇦🇱 AlbaniaTax comparison🇪🇸 Spain vs 🇧🇾 BelarusTax comparison🇪🇸 Spain vs 🇧🇦 Bosnia and HerzegovinaTax comparison🇪🇸 Spain vs 🇧🇬 BulgariaTax comparison
All 🇪🇸 Spain comparisons →All 🇮🇸 Iceland comparisons →