Corporate Tax Comparison

Spain vs Liechtenstein

Compare Spain and Liechtenstein corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Spain: 4/02/2026 · Liechtenstein: 4/05/2026

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Compare Corporate Tax

Spain

Liechtenstein

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Spain: 4/02/2026 · Liechtenstein: 4/05/2026

Corporate Income Tax (CIT)

Spain

Liechtenstein

General CIT Rate:

12.5

CIT Return Due Date:

Within 25 calendar days after the end of the tax year.

CIT Return Due Date:

July 1st (may be postponed)

CIT Payment Due Date:

Within 25 calendar days after the end of the tax year.

CIT Payment Due Date:

Within 30 days of receiving the evaluation.

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:

Under normal circumstances, CIT expected payments will not be due. Exceptions: If the application date is extended beyond June 30th, temporary invoices will be provided based on the last assessment.

Withholding Tax (WHT)

Spain

Liechtenstein

Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

19/19/（19/24）

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Spain

Liechtenstein

General VAT Rate:

Learn More

Value-Added Tax (VAT)

General VAT Rate:

8.1

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Spain

Liechtenstein

General Capital Gain Tax Rate:

Capital gains are subject to the normal corporate income tax rate constraint.

General Capital Gain Tax Rate:

The capital gains from the sale of stocks are tax-free. However, capital gains from the sale of real estate are subject to a separate assessed real estate profit tax of up to 24%.

Effective Tax Rate (ETR)

Spain

Liechtenstein

Composite Effective Average Tax Rate:

23.30

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

18.17

Composite Effective Marginal Tax Rate:

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