Spain Corporate Tax Calculator 2026 (25%)
Estimate corporate income tax in Spain on any profit: tax due, effective rate and profit after tax, with the 25% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in Spain
General rate: a flat 25% on taxable profit. Micro-enterprise: prior-year net turnover below EUR 1 million (not an asset-holding company): 19% on the first €50,000.00 and 21% above €50,000.00. Reduced-size entity (art. 101 LIS): prior-year net turnover below EUR 10 million: a flat 23% on taxable profit. Newly created company with economic activity: first profitable tax period and the next one (not part of a group): a flat 15% on taxable profit.
Tax periods starting in 2026 (common territory)
25% general rate; 2026 rates of 19%/21% for micro-enterprises (turnover < EUR 1m), 23% for SMEs (turnover < EUR 10m), 15% for new companies
Who qualifies for the lower rates
- Phase-down (DT 44 LIS, Law 7/2024): micro-enterprises 21%/22% in 2025, 19%/21% in 2026, 17%/20% from 2027 (first EUR 50,000 / rest); SMEs 24% in 2025, 23% in 2026, 22% in 2027, 21% in 2028, 20% from 2029.
- The EUR 50,000 micro bracket is prorated for tax periods shorter than a year.
- Reduced rates do not apply to asset-holding (patrimonial) companies; group turnover is aggregated.
- Qualifying start-ups: 15% for the first profitable period and the following three.
Local taxes and minimum taxes
No local corporate income tax. The Basque Country and Navarre levy their own corporate tax with different rates (not modelled).
Minimum net tax of 15% of taxable income for companies with turnover >= EUR 20m or tax groups (lower for micro/SME/new companies); Pillar Two top-up for groups >= EUR 750m - not modelled.
Filing and payment
Annual return (Modelo 200) within 25 days after the 6 months following year end (1-25 July for calendar year); three advance payments in the first 20 days of April, October and December
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in Spain?
General rate: a flat 25% on taxable profit. Micro-enterprise: prior-year net turnover below EUR 1 million (not an asset-holding company): 19% on the first €50,000.00 and 21% above €50,000.00. Reduced-size entity (art. 101 LIS): prior-year net turnover below EUR 10 million: a flat 23% on taxable profit. Newly created company with economic activity: first profitable tax period and the next one (not part of a group): a flat 15% on taxable profit.
How much corporate tax is due on a profit of €100,000.00?
On a taxable profit of €100,000.00 this calculator estimates €25,000.00 of tax, an effective rate of 25%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Phase-down (DT 44 LIS, Law 7/2024): micro-enterprises 21%/22% in 2025, 19%/21% in 2026, 17%/20% from 2027 (first EUR 50,000 / rest); SMEs 24% in 2025, 23% in 2026, 22% in 2027, 21% in 2028, 20% from 2029. The EUR 50,000 micro bracket is prorated for tax periods shorter than a year. Reduced rates do not apply to asset-holding (patrimonial) companies; group turnover is aggregated. Qualifying start-ups: 15% for the first profitable period and the following three.
When is the corporate tax return due?
Annual return (Modelo 200) within 25 days after the 6 months following year end (1-25 July for calendar year); three advance payments in the first 20 days of April, October and December
Does the estimate include local taxes and minimum taxes?
No local corporate income tax. The Basque Country and Navarre levy their own corporate tax with different rates (not modelled). Minimum net tax of 15% of taxable income for companies with turnover >= EUR 20m or tax groups (lower for micro/SME/new companies); Pillar Two top-up for groups >= EUR 750m - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against Agencia Estatal Boletín Oficial del Estado (BOE) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- Ley 27/2014 del Impuesto sobre Sociedades, art. 29 and Disposición transitoria cuadragésima cuarta (consolidated text, updated 02/09/2026) — Agencia Estatal Boletín Oficial del Estado (BOE)
- Spain - Corporate - Taxes on corporate income (PwC Worldwide Tax Summaries, authoritative corroboration; last reviewed 30 June 2026) — PwC
- Spain - Corporate - Tax administration (PwC Worldwide Tax Summaries) — PwC
- Spain - Corporate - Tax credits and incentives (SME turnover < EUR 10m) — PwC
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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