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Spain vs Ireland
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇮🇪 Ireland
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
19–47%
National rates stable; community variation continues
No change
20–40%
Planned USC reforms; top 40% rate unchanged
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
9–23%
Standard 23% maintained
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
12.5–15%
15% effective for large MNCs; 12.5% for SMEs
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
33%
No change proposed
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~15.05%
Auto-enrolment pension system launching
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.

🇮🇪 IrelandLocal Property Tax & USC

Ireland has no regional or municipal income tax. The Universal Social Charge (USC) is a national levy (0.5%–8%). Local Property Tax (LPT) is set nationally but collected by local authorities. Commercial rates are set by local councils. Ireland's 12.5% corporate rate attracted multinationals, though Pillar Two now effectively raises this to 15% for large groups.

⚠️ 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 Ireland: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 20–40%). 🇮🇪 Ireland is more favourable for high earners.

🛒 VAT/Sales Tax: Ireland has a higher consumption tax (4–21% vs 9–23%).

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

📈 Capital Gains: 🇪🇸 Spain taxes investment gains at a lower rate (28% vs 33%), benefiting investors.

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