Spain vs Greece
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Greece: 4/04/2026
Compare Spain and Greece corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Greece Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Greece
General CIT Rate:
25
General CIT Rate:
22
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Return Due Date:
The last day of the sixth month after the end of the tax year.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Estimated Payment Due Date:
You must pre-pay three annual tax payments within the first 20 calendar days of April, October, and December.
CIT Estimated Payment Due Date:
Six months of equal installment payments.
Withholding Tax (WHT)
Spain
Greece
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Greece
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
Effective Tax Rate (ETR)
Spain
Greece
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
21.05%
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
20.07%
