WorldTax CompareAll Comparisons

Spain vs Lithuania
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇱🇹 Lithuania
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
20–32%
32% top; NATO 5% GDP defence pledge affecting budgets
No change

VAT / GST / Sales Tax

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

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
15%
15%; competitive vs regional peers
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
15–20%
15%/20% stable
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~44.7%
Social insurance 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.

🇱🇹 LithuaniaMunicipal Income Tax Supplement

Lithuania's 60 municipalities levy a local supplement on income tax — 68% of PIT revenue goes to municipalities, creating strong local fiscal capacity. Property tax (nekilnojamojo turto mokestis) is set at 0.5%–3% by municipalities on commercial property and at 0.5%–2% on residential property above €150K value. Vehicle registration tax is national. Lithuania switched to a progressive income tax in 2019, having previously had a flat 15% rate.

⚠️ 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 Lithuania: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 20–32%). 🇱🇹 Lithuania is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (4–21% vs 9–21%).

🏢 Corporate Tax: 🇱🇹 Lithuania offers a lower corporate rate (15% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇱🇹 Lithuania taxes investment gains at a lower rate (20% vs 28%), benefiting investors.

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