Tax Rate Comparison · 2026

Spain vs Bulgaria: Tax Rates Compared

Compare Spain and Bulgaria on income tax, corporate tax, VAT, capital gains, and social security. Top income tax: 47% (Spain) vs 10% (Bulgaria). Includes take-home pay estimates, special regimes, and expat guidance for 2026.

Country A
Spain
Top income tax: 47%
Corporate: 25%
VAT: 21% · CGT: 26%
VS
Country B
Bulgaria
Top income tax: 10%
Corporate: 10%
VAT: 20% · CGT: 10%

Full Tax Rate Comparison

Tax TypeSpainBulgariaLower Rate
Top Income Tax47%10%Bulgaria
Bottom Income Tax19%10%Bulgaria
Corporate Tax25%10%Bulgaria
VAT / GST21%20%Bulgaria
Capital Gains Tax26%10%Bulgaria
Social Security (Emp)6.4%13.8%Spain
Dividend Tax26%5%Bulgaria
Tax Treaties10368Spain

Take-Home Pay Estimate

Illustration — €100,000 gross annual income
Spain Take-Home
€63,050
Bulgaria Take-Home
€79,720
Annual Difference
+€16,670

Verdict

Overall Tax Burden
Bulgaria has a lower overall tax burden
Bulgaria scores lower on combined tax burden (10 vs 36). Top income tax: 10% vs 47% in Spain. Corporate: 10% vs 25%. For high earners and entrepreneurs, Bulgaria can offer meaningful tax savings.

Tax System: Territorial vs Worldwide

FactorSpainBulgaria
Territorial TaxationNoNo
Digital Nomad VisaYesYes
Wealth TaxYesNo
CFC RulesYesYes

Special Regimes Available

CountryRegimeRate / BenefitDuration
SpainBeckham Law24% flat rate6 years

Frequently Asked Questions

Which country has lower taxes: Spain or Bulgaria?
Spain has a top income tax rate of 47% and corporate tax of 25%. Bulgaria has 10% and 10% respectively. On €100k gross, estimated take-home is €63,050 in Spain vs €79,720 in Bulgaria. Actual liability varies with deductions, residency rules, and individual circumstances.
Is Spain or Bulgaria better for expats and digital nomads?
Spain uses a worldwide tax system and offers the Beckham Law (24% flat rate, 6 years). Bulgaria uses a worldwide tax system. The best choice depends on income type, desired residency duration, and lifestyle preferences.
What is the corporate tax difference between Spain and Bulgaria?
The statutory corporate tax rate is 25% in Spain and 10% in Bulgaria. Effective rates can differ significantly due to deductions, loss carry-forwards, and R&D credits. Both countries may offer reduced rates or special regimes for SMEs or qualifying businesses.
Spain Full Tax Guide Bulgaria Full Tax Guide More Tax Comparisons Special Tax Regimes
Disclaimer: Rates shown are statutory rates for 2026. Effective rates vary with deductions and individual circumstances. Not tax advice.