Spain vs Canada
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Canada: 4/04/2026
Compare Spain and Canada corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Canada Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Canada
General CIT Rate:
25
General CIT Rate:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Return Due Date:
After six months from the end of the company's fiscal year.
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
Typically, two months after the end of the company's tax year.
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:
Tax installment payments are usually due on the last day of each month.
Withholding Tax (WHT)
Spain
Canada
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Canada
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
Effective Tax Rate (ETR)
Spain
Canada
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
23.74
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
13.74
