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Spain

#35 overall · Score 57.5 / 100 · unchanged from 2025

Overall

#35

57.5 / 100

unchanged from 2025

Corporate

#33

52.3 / 100

unchanged from 2025

Individual

#20

60.9 / 100

up four places from 2025

Consumption

#18

59.6 / 100

unchanged from 2025

Property

#35

36.5 / 100

unchanged from 2025

Cross-border

#20

68.9 / 100

unchanged from 2025

Strengths

  • Spain has a territorial tax system that exempts 95 percent of foreign dividends and capital gains income from taxation.
  • The Spanish tax treaty network is made up of 93 countries.
  • Property taxes can be deducted against corporate income taxes.

Weaknesses

  • The VAT of 21 percent applies to less than half of the potential consumption tax base.
  • Spain has multiple distortionary property taxes with separate levies on real estate transfers, net wealth, estates, and financial transactions.
  • Spain has both a patent box and a credit for research and development.

Component Scores

Spain category scores out of 100Corporate Taxes: score 52.3, rank 33. Individual Taxes: score 60.9, rank 20. Consumption Taxes: score 59.6, rank 18. Property Taxes: score 36.5, rank 35. Cross-Border Tax Rules: score 68.9, rank 20255075100Corporate Taxes: 52.3 (rank 33)Individual Taxes: 60.9 (rank 20)Consumption Taxes: 59.6 (rank 18)Property Taxes: 36.5 (rank 35)Cross-Border Tax Rules: 68.9 (rank 20)CorporateIndividualConsumptionPropertyCross-border
Category Rank Score vs 2025
Corporate Taxes #33 52.3 unchanged from 2025
Individual Taxes #20 60.9 up four places from 2025
Consumption Taxes #18 59.6 unchanged from 2025
Property Taxes #35 36.5 unchanged from 2025
Cross-Border Tax Rules #20 68.9 unchanged from 2025

Ranking Changes, 2014–2026

Spain's best overall rank was 26th and its worst was 35th. It ranks 35th in 2026.

Overall rank by year for SpainSpain: 2014 rank 35, 2015 rank 32, 2016 rank 27, 2017 rank 27, 2018 rank 28, 2019 rank 28, 2020 rank 26, 2021 rank 33, 2022 rank 33, 2023 rank 33, 2024 rank 33, 2025 rank 35, 2026 rank 352014201520162017201820192020202120222023202420252026Spain 2014: rank 35Spain 2015: rank 32Spain 2016: rank 27Spain 2017: rank 27Spain 2018: rank 28Spain 2019: rank 28Spain 2020: rank 26Spain 2021: rank 33Spain 2022: rank 33Spain 2023: rank 33Spain 2024: rank 33Spain 2025: rank 35Spain 2026: rank 35#35#35

OECD Context

Each row places all 38 countries on a 0–100 score scale for one measure. Spain is highlighted; the dashed line is the OECD median.

All 38 Countries' Ranks

Overall and category ranks for all 38 countries
CountryOverallCorporateIndividualConsumptionPropertyCross-border
Estonia#1#2#1#24#1#7
Latvia#2#1#8#22#4#6
New Zealand#3#31#7#1#8#14
Switzerland#4#7#9#4#36#2
Lithuania#5#3#10#23#6#16
Luxembourg#6#20#21#7#15#5
Czech Republic#7#9#4#32#5#11
Australia#8#29#14#9#3#23
Turkey#9#21#6#15#22#8
Hungary#10#5#3#38#23#4
Israel#11#11#31#11#10#18
Slovak Republic#12#24#2#33#7#17
Sweden#13#6#18#26#9#12
Costa Rica#14#35#13#6#11#29
Canada#15#17#28#8#25#28
Netherlands#16#23#30#14#20#3
United States#17#8#17#3#27#37
Austria#18#18#27#17#17#10
Germany#19#30#34#13#12#9
Norway#20#15#29#27#16#15
Mexico#21#28#26#12#2#38
Finland#22#10#24#28#21#24
Greece#23#22#5#29#30#19
Chile#24#32#23#10#13#36
Slovenia#25#14#12#30#24#30
Korea#26#26#38#2#31#34
Belgium#27#16#15#25#28#21
Japan#28#36#35#5#26#31
Ireland#29#4#36#35#18#27
United Kingdom#30#25#22#34#33#1
Denmark#31#19#37#20#14#32
Poland#32#12#11#36#29#25
Portugal#33#34#19#21#19#33
Iceland#34#13#32#19#34#26
Spain#35#33#20#18#35#20
Italy#36#27#16#37#38#22
Colombia#37#37#25#16#37#35
France#38#38#33#31#32#13

Among European Peers

Spain ranks 25th of 27 European OECD members on the overall index.

Source: 2026 International Tax Competitiveness Index.

Notes on the Data

The 2026 Index uses the most up-to-date data available as of July 2026. Data may not reflect changes in countries making rapid reforms.

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About the Authors

Alex Mengden Tax Foundation
Expert

Alex Mengden

Economist

Alex Mengden is an Economist at the Tax Foundation, where he focuses on international tax issues and tax policy in Europe. He holds a BA in philosophy and economics from the University of Bayreuth and an MSc in economics from the Ludwig Maximilian University of Munich.

Tax Foundation Staff

Luis Zarka

Transatlantic Tax Fellow

Luis Zarka was a 2026 Transatlantic Tax Fellow with the Tax Foundation’s Center for Global Tax Policy.

Media Contacts

Sarah Wilbur Tax Foundation Media Relations Contact

Sarah Wilbur

Communications Manager

Sarah Wilbur is Communications Manager at the Tax Foundation where she advances the organization’s institutional reach by developing its corporate communications and media programs.

Jesse Solis Tax Foundation

Jesse Solis

Vice President of Communications

Jesse Solis is Vice President of Communications at the Tax Foundation, where he leads the communications team and works to build coverage of Tax Foundation’s experts and their work across the globe. He joined the team in 2021 as Communications Manager and became Communications Director in 2024.