WorldTax CompareAll Comparisons

Spain vs South Africa
Tax Rate Comparison

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

🇪🇸 Spain
vs
🇿🇦 South Africa
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
18–45%
Top rate maintained; NHI funding discussions
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
4–21%
Basic food VAT returning toward normal rates
No change
16%
VAT raised to 16% from 1 April 2026 (Budget 2025)
+0.5pp vs 2025

Corporate Tax Rate

Corporate Tax Rate
25%
25% standard; digital services levy discussions
No change
27%
Stable; National Health Insurance funding debate
No change

Capital Gains Tax

Capital Gains Tax
19–28%
Progressive savings tax maintained
No change
~18%
Possible review of inclusion rate
No change

Social Security & Payroll

Social Security / Payroll
~37.2%
MEI surcharge continues gradual increase to 2032
+0.2pp vs 2025
~2%
NHI contribution framework being developed
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.

🇿🇦 South AfricaProvincial & Municipal Taxes

South Africa's 9 provinces do not levy their own income tax — this is national. Municipalities levy property rates (0.5%–2.5% of assessed value/year), utilities, and refuse levies. Cape Town and Johannesburg have relatively higher municipal rates. Load-shedding prompted energy-related tax credits in recent budgets.

⚠️ 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 South Africa: Key Tax Differences (2026)

💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (19–47% vs 18–45%). 🇿🇦 South Africa is more favourable for high earners.

🛒 VAT/Sales Tax: Spain has a higher consumption tax (4–21% vs 16%).

🏢 Corporate Tax: 🇪🇸 Spain offers a lower corporate rate (25% vs 27%), which can influence business location decisions.

📈 Capital Gains: 🇿🇦 South Africa taxes investment gains at a lower rate (18% vs 28%), benefiting investors.

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