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Spain vs Slovakia
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇸🇰 Slovakia
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
19–25%
Rates stable; fiscal consolidation ongoing
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
5–20%
New 5% super-reduced rate phasing in
No change

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
15–21%
21% large; 15% small; Pillar Two compliance
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
19–25%
As income; no separate CGT
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~48.6%
Highest in EU; reform pressure
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.

🇸🇰 SlovakiaMunicipal Property & Business Taxes

Slovakia's 79 districts and 2,927 municipalities have limited taxing powers. Municipalities set property tax (daň z nehnuteľností) within nationally defined limits and may apply local coefficients. Commercial property tax in Bratislava is higher than rural areas. Vehicle tax is set regionally. A local fee for municipal waste applies. Slovakia uses a progressive income tax system since abandoning its flat 19% rate in 2013. The 15% CIT rate for SMEs is one of the EU's most competitive.

⚠️ 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 Slovakia: Key Tax Differences (2026)

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

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 5–20%).

🏢 Corporate Tax: 🇸🇰 Slovakia offers a lower corporate rate (21% vs 25%), which can influence business location decisions.

📈 Capital Gains: 🇸🇰 Slovakia taxes investment gains at a lower rate (25% vs 28%), benefiting investors.

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