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