What is the standard Spanish corporate tax rate?

The standard Impuesto sobre Sociedades (IS) rate is 25%. This applies to most Spanish resident companies and permanent establishments of foreign companies.

When does the 23% SME rate apply?

Companies whose net turnover (cifra de negocios) in the prior tax year was below €1 million qualify for the reduced 23% rate. This threshold was introduced in 2023 as a permanent measure.

Who qualifies for the 15% startup rate?

Qualifying newly created companies under Ley 28/2022 pay 15% in the first tax period with a positive taxable base and the following three tax periods, provided they retain the required status. After that, the applicable standard or SME rate applies.

Is taxable profit the same as accounting profit?

No. Taxable profit is your accounting result adjusted for AEAT-specific additions and deductions — for example, non-deductible expenses, depreciation differences, and tax credits (deducciones). Enter the AEAT-adjusted figure for an accurate result.

Does this include surcharges or regional taxes?

No. The Basque Country and Navarre (Haciendas Forales) apply their own corporate tax regimes. This tool covers the common regime (régimen general) administered by AEAT, which applies to companies in all other autonomous communities.

Are quarterly instalment payments (pagos fraccionados) covered?

This tool calculates full-year IS liability. Quarterly instalments are typically 18% of the prior year's IS fee (Model 202, first method). Divide the annual result by roughly 5–6 for a rough instalment estimate, or consult your accountant for the precise method.

Spain Corporate Tax Calculator

Enter your taxable profit and company type to instantly calculate your Spanish corporate income tax (Impuesto sobre Sociedades) liability.

Company Details

Taxable Profit — Base Imponible (EUR)

€

Company Type

Standard Company — 25% General regime; net turnover ≥ €1 million

SME — 23% Net turnover in prior year below €1 million (since 2023)

Startup (Ley 28/2022) — 15% Initial positive-tax-base period plus the next three tax periods under Ley 28/2022

Enter your taxable profit and click Calculate Tax to see results.

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Summary

This calculator computes the Impuesto sobre Sociedades (IS) — Spanish corporate income tax — payable on a given taxable profit. Spain levies a standard rate of 25% on most companies. Small and medium enterprises (SMEs) with a net turnover below €1 million pay a reduced 23% rate. Newly formed companies that qualify under Ley 28/2022 pay 15% in the first tax period with a positive taxable base and the next three tax periods. The tool shows tax payable, after-tax profit, and effective rate for quick planning.

How it works

Enter your company's taxable profit (base imponible) for the tax year.
Select your company type: standard, SME (turnover below €1 million), or startup.
The calculator applies the correct IS rate: 25%, 23%, or 15%.
Tax payable, after-tax profit, and effective rate are shown instantly.
Use the breakdown panel to review the figures before passing them to your gestor or accountant.

Use cases

Estimate quarterly IS instalment payments (pagos fraccionados).
Compare tax burden between standard and SME entity classifications.
Model the startup 15% rate for the initial positive-tax-base period and the next three tax periods.
Plan year-end profit distributions and retained earnings.
Prepare financial projections for investors, lenders, or due diligence.
Verify AEAT tax calculations for straightforward single-rate companies.

Frequently Asked Questions

Last updated: 2026-06-18 · Reviewed by Nham Vu