BUS 2 min
Starting a company
Company formation costs
Budget for notary, registry and adviser fees when setting up a Spanish SL. See share capital separately from setup expenses.
Open tool
Back to free tools
Spanish Corporate Tax Calculator 2026
Estimate gross Spanish Corporate Tax using the 2026 rates for micro-companies, small entities and newly created companies.
Estimated gross tax liability€15,800.00
Effective rate on the taxable base: 19.75%.
| Band | Base · rate | Tax |
|---|---|---|
| First €50,000 | €50,000.00 · 19% | €9,500.00 |
| Remaining taxable base | €30,000.00 · 21% | €6,300.00 |
This is gross tax liability before deductions, allowances, withholdings and instalment payments.
Indicative estimate. Check the assumptions, exclusions and official sources before making a decision.
This is an indicative estimate based on the information entered. Review the assumptions before making a tax or financial decision.
Methodology and sources Reviewed 28 August 2026 · We do not store the amounts you enter
Validity and privacy
- Effective from
- 1 January 2026
- Valid through
- 31 December 2026
- Privacy
- The calculation runs in your browser.
Main assumptions
- The tax period begins in 2026.
- The taxable base already includes tax adjustments and compensated tax losses.
Not included
- Co-operatives, tax groups, ZEC entities and other special regimes not included in the selector.
- Deductions, allowances, minimum tax and instalment payments.
Official sources
Frequently asked questions
What rate does a micro-company pay in 2026?
As a general rule, an entity with turnover below €1 million applies 19% to the first €50,000 of taxable base and 21% to the remainder.
When does the 15% rate apply?
It applies to certain newly created entities in their first period with a positive taxable base and the following period, provided they meet the requirements.
Is this the final amount payable?
Not necessarily. Deductions, allowances, withholdings and payments on account are not included. This is an estimate of gross tax liability.
Advice for your business
Speak to a Numonis adviser.
Tell us what you need help with: tax returns, bookkeeping or payroll.