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Spain vs Lebanon
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇱🇧 Lebanon
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
2–25%
25% top; reconstruction economy emerging
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
11%
11% VAT stable; post-crisis revenue recovery
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
17%
17%; banking recapitalization affecting tax base
No change

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~23.5%
NSSF reform pending; pension system rebuilding
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.

🇱🇧 LebanonMunicipality & Qada Taxes

Lebanon's 8 governorates (mohafazat) and 1,108 municipalities levy local taxes including the built property tax (rasm al-istihlak — a consumption tax on properties at 4%–14% of rental value), commercial licence fees, and local service charges. The Ministry of Finance administers national taxes through a highly dysfunctional system following the 2019–2020 financial collapse. Lebanon's banking sector meltdown destroyed much of the formal tax base. The lira has lost 98%+ of its value. Reconstruction under IMF guidance is the key priority.

⚠️ 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 Lebanon: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 2–25%). 🇱🇧 Lebanon is more favourable for high earners.

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

🏢 Corporate Tax: 🇱🇧 Lebanon offers a lower corporate rate (17% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇱🇧 Lebanon taxes investment gains at a lower rate (10% vs 28%), benefiting investors.

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