Tax · Companies 2026

Spain Corporate Income Tax Calculator 2026

Estimate your Spanish corporate income tax from the taxable base and regime. Verified 2026 rates: general 25%, micro-enterprise 19%/21%, small company 23%, new company 15%.

Verified rates (Ley 7/2024) Regime auto-detected by turnover No sign-up · No PDF gate

Enter the entity's figures

Taxable base for the period · The regime is auto-detected from the net turnover

Accounting result after tax adjustments and offset of negative tax bases

Net turnover: below €1M = micro-enterprise · €1-10M = small company · above €10M = general

Instalment payments (Form 202) and withholdings borne, to estimate the balance payable

Spanish corporate income tax rates 2026

Ley 7/2024 set a path of progressive rate reductions for micro-enterprises and small companies between 2025 and 2029. These are the rates in force for 2026:

Spanish corporate income tax rates 2026 by regime
Regime Scope 2026 rate
General All other entities 25%
Micro-enterprise Prior-year turnover < €1M 19% (first €50,000) and 21% (remainder)
Small company (reduced-size) Turnover €1-10M 23% (2026; path to 20% by 2029)
Newly created entity 1st period with positive base and the next 15%

Source: AEAT — corporate tax rate · Ley 27/2014 (LIS, art. 29) · Ley 7/2024 (DT 44ª LIS, rate path)

How Spanish corporate income tax is calculated

The corporate income tax computation starts from the accounting result and reaches the liability in several stages. This calculator estimates the gross liability, which is only one of the steps:

  1. Taxable base: accounting result ± tax adjustments (permanent and temporary differences) − offset of prior-year negative tax bases.
  2. Applicable regime: determined by the prior-year net turnover (INCN). Micro-enterprise (below €1M), small company (€1-10M) or general (above €10M). Newly created entities apply 15% in their first period with a positive base and the following one, regardless of size.
  3. Gross liability: taxable base × tax rate. For micro-enterprises, 19% applies to the first €50,000 of base and 21% to the excess.
  4. Net liability: gross liability − deductions and rebates (double taxation, R&D&i, donations, etc.), subject to the minimum net liability of art. 30 bis LIS for large taxpayers.
  5. Balance payable: net liability − withholdings borne − instalment payments already made (Form 202).

This tool covers steps 1 to 3 (gross liability) and estimates the balance payable by subtracting the withholdings and instalment payments you enter. It does not model deductions or the minimum liability, which require individual analysis.

Spanish corporate income tax FAQ

What is Spanish corporate income tax and who must pay it?
Corporate income tax (Impuesto sobre Sociedades, IS) is a direct tax on the income earned by companies and other legal entities resident in Spain (limited companies, public limited companies, cooperatives, associations, foundations and other bodies with legal personality). It is self-assessed annually through Form 200 (Modelo 200), with instalment payments during the year (Modelo 202). The starting point is the accounting result, adjusted by tax add-backs and the offset of prior-year tax-loss carryforwards to reach the taxable base.
What are the corporate income tax rates in Spain for 2026?
Four rates coexist in 2026: (1) the general rate of 25%; (2) the micro-enterprise rate, for entities whose prior-year net turnover (INCN) is below €1,000,000, which apply a scale of 19% on the first €50,000 of taxable base and 21% on the remainder; (3) the small-company (reduced-size, INCN €1-10M) rate, which in 2026 is 23% within the downward path set by Ley 7/2024 (reaching 20% by 2029); and (4) the 15% rate for newly created entities during the first tax period with a positive base and the following one.
What counts as a micro-enterprise for corporate income tax?
For corporate income tax purposes, a micro-enterprise is an entity whose net turnover (INCN) in the immediately preceding tax period is below €1,000,000. Ley 7/2024 introduced a progressive scale for these entities: 19% on the first €50,000 of taxable base and 21% on the excess (2026 rates, within a path that keeps decreasing through 2027). It is more favourable than the general 25% rate and distinct from the reduced-size (ERD) regime.
When is Form 200 (the annual return) filed?
Form 200 is filed within the 25 calendar days following the six months after the end of the tax period. For entities whose financial year matches the calendar year (closing 31 December), the window runs from 1 to 25 July of the following year. If the result is payable by direct debit, the deadline is generally brought forward to 20 July. Instalment payments are also filed during the year using Form 202 (April, October and December).
How does the taxable base differ from the accounting result?
The corporate income tax base is not the accounting profit directly. It starts from the accounting result and applies tax adjustments (permanent and temporary differences between accounting and tax rules: non-deductible expenses, accelerated depreciation, impairments, etc.) and then the offset of prior-year negative tax bases. The result is the taxable base to which the tax rate applies. This calculator starts from the taxable base once determined.
Is there a minimum corporate income tax in Spain?
Yes. Article 30 bis of the LIS sets a minimum net tax liability, generally 15% of the taxable base, for taxpayers with net turnover of at least €20 million and for groups taxed under fiscal consolidation. This rule limits the effect of certain deductions and rebates. This calculator estimates the gross liability at the applicable rate and does not incorporate that floor or the detail of deductions; for full planning, consult our advisers.

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Methodology and sources

This calculator applies Spain's corporate income tax rates in force for 2026 (Ley 27/2014, art. 29, as amended by Ley 7/2024 and its transitional provision 44) to the taxable base entered by the user. It determines the applicable regime from the prior-year net turnover.

Assumptions applied by this calculator

The taxable base is an input
The calculator starts from the taxable base once determined (accounting result after tax adjustments and offset of negative tax bases). It does not compute those adjustments, which require the entity's accounting and tax detail.
Progressive micro-enterprise scale
For entities with prior-year net turnover below €1,000,000, the calculator applies 19% on the first €50,000 of taxable base and 21% on the excess, per the 2026 rates introduced by Ley 7/2024.
New-company rate takes priority
When the newly-created-entity box is ticked, the 15% rate applies to the positive base regardless of turnover, as the specific regime of art. 29.1 LIS for the first period with a positive base and the following one.
No deductions or minimum liability
The tool computes the gross liability (base × rate) and estimates the balance payable by subtracting withholdings and instalment payments. It does not model deductions, rebates or the minimum net liability of art. 30 bis LIS (15% for turnover ≥ €20M and consolidation groups).

Official sources

Last reviewed: 2026-07-04

Reviewed by: Bárbara Botía — Of Counsel · ICAM member 11,233

This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.

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