Tax Rate Comparison · 2026

Spain vs Ireland: Tax Rates Compared

Compare Spain and Ireland on income tax, corporate tax, VAT, capital gains, and social security. Top income tax: 47% (Spain) vs 40% (Ireland). 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
Ireland
Top income tax: 40%
Corporate: 12%
VAT: 23% · CGT: 33%

Full Tax Rate Comparison

Tax TypeSpainIrelandLower Rate
Top Income Tax47%40%Ireland
Bottom Income Tax19%20%Spain
Corporate Tax25%12.5%Ireland
VAT / GST21%23%Spain
Capital Gains Tax26%33%Spain
Social Security (Emp)6.4%4%Ireland
Dividend Tax26%51%Spain
Tax Treaties10374Spain

Take-Home Pay Estimate

Illustration — €100,000 gross annual income
Spain Take-Home
€63,050
Ireland Take-Home
€70,000
Annual Difference
+€6,950

Verdict

Overall Tax Burden
Ireland has a lower overall tax burden
Ireland scores lower on combined tax burden (30 vs 36). Top income tax: 40% vs 47% in Spain. Corporate: 12.5% vs 25%. For high earners and entrepreneurs, Ireland can offer meaningful tax savings.

Tax System: Territorial vs Worldwide

FactorSpainIreland
Territorial TaxationNoNo
Digital Nomad VisaYesNo
Wealth TaxYesNo
CFC RulesYesYes

Special Regimes Available

CountryRegimeRate / BenefitDuration
SpainBeckham Law24% flat rate6 years
IrelandSARP30% of income exempt5 years

Frequently Asked Questions

Which country has lower taxes: Spain or Ireland?
Spain has a top income tax rate of 47% and corporate tax of 25%. Ireland has 40% and 12.5% respectively. On €100k gross, estimated take-home is €63,050 in Spain vs €70,000 in Ireland. Actual liability varies with deductions, residency rules, and individual circumstances.
Is Spain or Ireland better for expats and digital nomads?
Spain uses a worldwide tax system and offers the Beckham Law (24% flat rate, 6 years). Ireland uses a worldwide tax system and offers the SARP (30% of income exempt, 5 years). The best choice depends on income type, desired residency duration, and lifestyle preferences.
What is the corporate tax difference between Spain and Ireland?
The statutory corporate tax rate is 25% in Spain and 12.5% in Ireland. 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 Ireland 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.