Corporate Tax Comparison

Spain vs Ireland

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

Published — Spain: 2/14/2024 · Ireland: 2/14/2024 · Time of Update — Spain: 9/29/2026 · Ireland: 4/04/2026

Base Country/Region

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Compare Corporate Tax

Spain

Ireland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Spain: 2/14/2024 · Ireland: 2/14/2024 · Time of Update — Spain: 9/29/2026 · Ireland: 4/04/2026

Corporate Income Tax (CIT)

Spain

Ireland

General CIT Rate:

Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).

CIT Return Due Date:

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

CIT Return Due Date:

Nine months after the end of the tax accounting period.

CIT Payment Due Date:

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

CIT Payment Due Date:

Nine months after the end of the tax accounting period.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.

Withholding Tax (WHT)

Spain

Ireland

Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

Resident Withholding Tax (Dividend/Interest/Royalty):

25/20/20

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

19/19/（19/24）

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

25/20/20

Value-Added Tax (VAT)

Spain

Ireland

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Spain

Ireland

General Capital Gain Tax Rate:

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

General Capital Gain Tax Rate:

33%

Effective Tax Rate (ETR)

Spain

Ireland

Composite Effective Average Tax Rate:

23.30

Composite Effective Average Tax Rate:

12.36

Composite Effective Marginal Tax Rate:

18.17

Composite Effective Marginal Tax Rate:

13.21

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