Philippines vs Spain
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇵🇭 Philippines — Local Government Unit (LGU) Taxes
The Philippines' 82 provinces, 146 cities, and 1,488 municipalities levy business taxes (1%–2% of gross receipts), real property tax, and fees. Cities can levy local business taxes at their own rates within national caps. The local business tax is a major compliance burden for businesses operating across multiple LGUs. The BIR (Bureau of Internal Revenue) administers national taxes. The Create Act (2021) significantly reformed corporate income tax rates.
🇪🇸 Spain — Autonomous Community & Municipal Taxes
Spain's 17 autonomous communities set their own half of income tax. Madrid applies significant reductions while Catalonia has higher regional rates. The Basque Country and Navarre have special tax regimes (concierto económico). Municipal taxes include IBI (property tax) and IAE (business activity tax). Effective top rates (national + regional) range from ~43% (Madrid) to ~54% in some communities.
Philippines vs Spain: Key Tax Differences (2026)
💰 Income Tax: 🇪🇸 Spain has a higher top income tax rate (0–35% vs 19–47%). 🇵🇭 Philippines is more favourable for high earners.
🛒 VAT/Sales Tax: Spain has a higher consumption tax (12% vs 4–21%).
🏢 Corporate Tax: Corporate rates are similar in both countries (20–25% vs 25%).
📈 Capital Gains: 🇵🇭 Philippines taxes investment gains at a lower rate (15% vs 28%), benefiting investors.