Singapore vs Spain
Corporate Tax Comparison
Time of Update: Singapore: 4/04/2026 / Spain: 4/02/2026
Compare Singapore and Spain corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Singapore vs Spain Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Singapore
Spain
General CIT Rate:
17
General CIT Rate:
25
CIT Return Due Date:
November 30
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
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.
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)
Singapore
Spain
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Singapore
Spain
General Capital Gain Tax Rate:
N/A
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
Effective Tax Rate (ETR)
Singapore
Spain
Composite Effective Average Tax Rate:
16.09%
Composite Effective Average Tax Rate:
23.30
Composite Effective Marginal Tax Rate:
13.15%
Composite Effective Marginal Tax Rate:
18.17
