Spain vs Thailand
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Thailand: 4/04/2026
Compare Spain and Thailand corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Thailand Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Thailand
General CIT Rate:
25
General CIT Rate:
20%
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Return Due Date:
settled within the same 150-day period
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
settled within the same 150-day period
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:
due two months after the close of the first six months of the company's accounting period
Withholding Tax (WHT)
Spain
Thailand
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/3
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Thailand
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
Capital gains are subject to the normal CIT rate.
Effective Tax Rate (ETR)
Spain
Thailand
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
19.61%
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
21.74%
