Corporate Tax Comparison

Spain vs Singapore

Compare Spain and Singapore 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 · Singapore: 2/14/2024 · Time of Update — Spain: 9/29/2026 · Singapore: 9/25/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Spain

Singapore

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Spain: 2/14/2024 · Singapore: 2/14/2024 · Time of Update — Spain: 9/29/2026 · Singapore: 9/25/2026

Corporate Income Tax (CIT)

Spain

Singapore

General CIT Rate:

CIT Return Due Date:

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

CIT Return Due Date:

November 30

CIT Payment Due Date:

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

CIT Payment Due Date:

Tax is payable within one month from the date of the Notice of Assessment.

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:

The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan. No estimated chargeable income (ECI) needs to be filed for a year of assessment when the company's annual revenue for the financial year is S$5,000,000 or below and its ECI is nil (the IRAS ECI filing waiver).

Withholding Tax (WHT)

Spain

Singapore

Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

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

19/19/（19/24）

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

0/15/10

Value-Added Tax (VAT)

Spain

Singapore

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Spain

Singapore

General Capital Gain Tax Rate:

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

Effective Tax Rate (ETR)

Spain

Singapore

Composite Effective Average Tax Rate:

23.30

Composite Effective Average Tax Rate:

16.09%

Composite Effective Marginal Tax Rate:

18.17

Composite Effective Marginal Tax Rate:

13.15%

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