Tax Info
Enter Dynamic PageGeneral CIT Rate
25
CIT Return Due Date
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date
Within 25 calendar days after the end of the 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.
Resident Withholding Tax (Dividend/Interest/Royalty)
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty)
19/19/（19/24）
General VAT Rate
21
General Capital Gain Tax Rate
Capital gains are subject to the normal corporate income tax rate constraint.
Composite Effective Average Tax Rate
23.30
Composite Effective Marginal Tax Rate
18.17
Administrative Regions
A - Alicante Province
AB - Albacete Province
AL - Almería Province
AN - Andalusia
AR - Aragon
AV - Province of Ávila
B - Barcelona Province
BA - Badajoz Province
BI - Biscay Province
BU - Burgos Province
C - A Coruña Province
CA - Cádiz Province
CC - Cáceres Province
CE - Ceuta
CL - Castile and León
CM - Castile-La Mancha
CN - Canary Islands
CO - Córdoba Province
CR - Ciudad Real Province
CS - Castellón Province
CT - Catalonia
CU - Cuenca Province
EX - Extremadura
GA - Galicia
GC - Las Palmas Province
GI - Girona Province
GR - Granada Province
GU - Guadalajara Province
H - Huelva Province
HU - Huesca Province
J - Jaén Province
L - Lleida Province
LE - León Province
LU - Lugo Province
M - Madrid Province
MA - Málaga Province
MC - Region of Murcia
MD - Community of Madrid
ML - Melilla
MU - Murcia Province
NC - Navarre
O - Province of Asturias
OR - Ourense Province
P - Palencia Province
PM - Balearic Islands
PO - Pontevedra Province
PV - Basque Country
RI - La Rioja
S - Cantabria
SA - Salamanca Province
SE - Seville Province
SG - Segovia Province
SO - Soria Province
SS - Gipuzkoa Province
T - Tarragona Province
TE - Teruel Province
TF - Santa Cruz de Tenerife Province
TO - Toledo Province
V - Valencia Province
VA - Valladolid Province
VC - Valencian Community
VI - Araba Álava Province
Z - Zaragoza Province
ZA - Zamora Province
