Australia vs Spain
Corporate Tax Comparison
Time of Update: Australia: 3/24/2026 / Spain: 4/02/2026
Compare Australia and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Australia vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Australia
Spain
General CIT Rate:
30%, with a reduced rate of 25% for small to medium businesses
General CIT Rate:
25
CIT Return Due Date:
15th day of the seventh month following the end of the income year
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
First day of the sixth month following the end of the income year.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Estimated Payment Due Date:
Monthly or quarterly.
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)
Australia
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
30/10/30
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Australia
Spain
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate (30%)
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Australia
Spain
Composite Effective Average Tax Rate:
28.50%
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
28.56%
Composite Effective Marginal Tax Rate:
18.17
