Corporate Tax Comparison

Canada vs Spain

Compare Canada and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — Canada: 2/14/2024 · Spain: 2/14/2024 · Time of Update — Canada: 9/27/2026 · Spain: 9/29/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Canada

Spain

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Canada: 2/14/2024 · Spain: 2/14/2024 · Time of Update — Canada: 9/27/2026 · Spain: 9/29/2026

Corporate Income Tax (CIT)

Canada

Spain

General CIT Rate:

Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 15%.

General CIT Rate:

CIT Return Due Date:

After six months from the end of the company's fiscal year.

CIT Return Due Date:

Within 25 calendar days following the six months after the end of the tax year.

CIT Payment Due Date:

Typically, two months after the end of the company's tax year.

CIT Payment Due Date:

Within 25 calendar days following the six months after the end of the tax year.

CIT Estimated Payment Due Date:

Tax installment payments are usually due on the last day of each month.

CIT Estimated Payment Due Date:

You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.

Withholding Tax (WHT)

Canada

Spain

Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

25/25/25

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

Value-Added Tax (VAT)

Canada

Spain

General VAT Rate:

5% - 15%

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Canada

Spain

General Capital Gain Tax Rate:

Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

Effective Tax Rate (ETR)

Canada

Spain

Composite Effective Average Tax Rate:

23.74

Composite Effective Average Tax Rate:

23.30

Composite Effective Marginal Tax Rate:

13.74

Composite Effective Marginal Tax Rate:

18.17

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