WorldTax CompareAll Comparisons

Spain vs Kazakhstan
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇰🇿 Kazakhstan
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
10%
Flat 10%; VAT reform may affect effective tax burden
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
16%
VAT raised from 12% to 16% planned for 2026
+4.0pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
20%
20%; Pillar Two considerations for large MNCs
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
10–15%
10%/15% stable
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~25.5%
Pension reform; UAPF mandatory contributions stable
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.

🇰🇿 KazakhstanRegional & Local Taxes

Kazakhstan's 14 regions (oblasy), 3 cities of republican significance (Almaty, Astana, Shymkent), and 1 special zone have some tax administration responsibilities. The Ministry of Finance sets all tax rates nationally. Local governments collect property tax on individuals (0.1%–1% of value), vehicle tax, and land tax. The Astana International Financial Centre (AIFC) operates as a special English law jurisdiction with 0% income and corporate tax until 2066 for qualifying participants. Kazakhstan has been modernizing its tax system under OECD guidelines.

⚠️ 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 Kazakhstan: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 10%). 🇰🇿 Kazakhstan is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 16%).

🏢 Corporate Tax: 🇰🇿 Kazakhstan offers a lower corporate rate (20% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇰🇿 Kazakhstan taxes investment gains at a lower rate (15% vs 28%), benefiting investors.

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