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Spain vs Kosovo
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇽🇰 Kosovo
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
0–10%
10% top; one of Europe's lowest
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
18%
18% maintained; EU accession reforms
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
10%
10% flat; Pillar Two for qualifying MNCs
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
10%
10% as income
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~15%
Pension fund growing; reform discussions
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.

🇽🇰 KosovoMunicipal Taxes

Kosovo's 38 municipalities levy property tax (0.15%–1% of market value), business registration fees, and local service charges. Pristina has the highest municipal fees. The Tax Administration of Kosovo (TAK) administers national taxes. Kosovo has one of Europe's youngest populations and lowest tax-to-GDP ratios (~17%). The economy relies heavily on remittances from the diaspora (~16% of GDP). Kosovo uses the euro as its currency despite not being an EU member, and has applied for EU candidate status.

⚠️ 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 Kosovo: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 0–10%). 🇽🇰 Kosovo is more favourable for high earners.

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

🏢 Corporate Tax: 🇽🇰 Kosovo offers a lower corporate rate (10% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇽🇰 Kosovo taxes investment gains at a lower rate (10% vs 28%), benefiting investors.

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