WorldTax CompareAll Comparisons

Spain vs Iraq
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇮🇶 Iraq
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
3–15%
15% top; non-oil revenue diversification priority
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
0%
VAT introduction possible; IMF recommendations
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
15%
15%; diversification investment incentives
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
15%
15% nominal
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~25%
SSIF reform; pension adequacy improving
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.

🇮🇶 IraqGovernorate Taxes

Iraq's 18 governorates (muhafazat) have limited independent taxing powers under the federal system. The Kurdish Region of Iraq (KRI — Erbil, Sulaymaniyah, Dohuk) has its own tax administration and revenue share arrangement with Baghdad. The Federal Board of Supreme Audit and Tax Commission administer national taxes. Oil revenues dominate the Iraqi budget (~90% of government revenue), meaning formal taxation plays a smaller role than in most countries. Reconstruction and diversification remain key challenges.

⚠️ 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 Iraq: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 3–15%). 🇮🇶 Iraq is more favourable for high earners.

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

🏢 Corporate Tax: 🇮🇶 Iraq offers a lower corporate rate (15% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇮🇶 Iraq taxes investment gains at a lower rate (15% 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 🇮🇶 Iraq comparisons →