Country A
Spain
Top income tax: 47%
Corporate: 25%
VAT: 21% · CGT: 26%
VS
Country B
Greece
Top income tax: 44%
Corporate: 22%
VAT: 24% · CGT: 15%
Full Tax Rate Comparison
| Tax Type | Spain | Greece | Lower Rate |
|---|---|---|---|
| Top Income Tax | 47% | 44% | Greece |
| Bottom Income Tax | 19% | 9% | Greece |
| Corporate Tax | 25% | 22% | Greece |
| VAT / GST | 21% | 24% | Spain |
| Capital Gains Tax | 26% | 15% | Greece |
| Social Security (Emp) | 6.4% | 13.9% | Spain |
| Dividend Tax | 26% | 5% | Greece |
| Tax Treaties | 103 | 57 | Spain |
Take-Home Pay Estimate
Illustration — €100,000 gross annual income
Spain Take-Home
€63,050
Greece Take-Home
€57,530
Annual Difference
+€5,520
Verdict
Overall Tax Burden
Greece has a lower overall tax burden
Greece scores lower on combined tax burden (32 vs 36). Top income tax: 44% vs 47% in Spain. Corporate: 22% vs 25%. For high earners and entrepreneurs, Greece can offer meaningful tax savings.
Tax System: Territorial vs Worldwide
| Factor | Spain | Greece |
|---|---|---|
| Territorial Taxation | No | No |
| Digital Nomad Visa | Yes | Yes |
| Wealth Tax | Yes | No |
| CFC Rules | Yes | Yes |
Special Regimes Available
| Country | Regime | Rate / Benefit | Duration |
|---|---|---|---|
| Spain | Beckham Law | 24% flat rate | 6 years |
| Greece | €100k Lump Sum | €100,000/year | 15 years |
Frequently Asked Questions
Which country has lower taxes: Spain or Greece?
Spain has a top income tax rate of 47% and corporate tax of 25%. Greece has 44% and 22% respectively. On €100k gross, estimated take-home is €63,050 in Spain vs €57,530 in Greece. Actual liability varies with deductions, residency rules, and individual circumstances.
Is Spain or Greece better for expats and digital nomads?
Spain uses a worldwide tax system and offers the Beckham Law (24% flat rate, 6 years). Greece uses a worldwide tax system and offers the €100k Lump Sum (€100,000/year, 15 years). The best choice depends on income type, desired residency duration, and lifestyle preferences.
What is the corporate tax difference between Spain and Greece?
The statutory corporate tax rate is 25% in Spain and 22% in Greece. 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.
Disclaimer: Rates shown are statutory rates for 2026. Effective rates vary with deductions and individual circumstances. Not tax advice.