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Spain vs North Macedonia
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇲🇰 North Macedonia
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
10–18%
18% top; accession timeline accelerating
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
5–18%
Standard 18% maintained
No change

Corporate Tax Rate

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

Capital Gains Tax

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

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~27%
EU social standards harmonization
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.

🇲🇰 North MacedoniaMunicipal Taxes

North Macedonia's 80 municipalities (opštini) levy property tax (0.10%–0.20% of market value), communal fees, and business licences. Skopje, divided into 10 municipalities, has the largest combined tax base. The Public Revenue Office administers national taxes. North Macedonia gained EU candidate status and is progressing toward accession. It has maintained a flat 10% income and corporate tax rate as a competitive attraction. It joined NATO in 2020. The economy relies on manufacturing (auto parts), services, and remittances.

⚠️ 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 North Macedonia: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 10–18%). 🇲🇰 North Macedonia is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 5–18%).

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

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

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