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United Arab Emirates vs Spain
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

πŸ‡¦πŸ‡ͺ United Arab Emirates
vs
πŸ‡ͺπŸ‡Έ Spain
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0%
No personal income tax; unlikely to change short-term
No change
19–47%
National rates stable; community variation continues
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
5%
5% stable; GCC coordination maintained
No change
4–21%
Basic food VAT returning toward normal rates
No change
Corporate Tax Rate
Corporate Tax Rate
9%
Corporate tax compliance and reporting maturing
No change
25%
25% standard; digital services levy discussions
No change
Capital Gains Tax
Capital Gains Tax
0%
No CGT; free zone benefits under review for Pillar Two
No change
19–28%
Progressive savings tax maintained
No change
Social Security & Payroll
Social Security / Payroll
~17.5%
Emiratisation targets affecting employer costs
No change
~37.2%
MEI surcharge continues gradual increase to 2032
β–² +0.2pp vs 2025
State, Regional & Local Taxes

πŸ‡¦πŸ‡ͺ United Arab Emirates β€” Emirate-Level Fees & Free Zone Benefits

The UAE has no federal income tax on individuals. Emirates impose municipality fees (~5%) on commercial rents and tourism/hotel fees of 10–15%. Free Zones (DIFC, ADGM, Jebel Ali) offer 0–9% corporate rates for qualifying activities. Real estate transfer fees of 4% apply in Dubai. Emiratisation targets are increasing employer costs.

πŸ‡ͺπŸ‡Έ Spain β€” 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 econΓ³mico). 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.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

United Arab Emirates vs Spain: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡ͺπŸ‡Έ Spain has a higher top income tax rate (0% vs 19–47%). πŸ‡¦πŸ‡ͺ United Arab Emirates is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Spain has a higher consumption tax (5% vs 4–21%).

🏒 Corporate Tax: πŸ‡¦πŸ‡ͺ United Arab Emirates offers a lower corporate rate (9% vs 25%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡¦πŸ‡ͺ United Arab Emirates taxes investment gains at a lower rate (0% vs 28%), benefiting investors.

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