Spain vs Paraguay
Corporate Tax Comparison
Time of Update: Spain: 4/02/2026 / Paraguay: 4/06/2026
Compare Spain and Paraguay corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Spain vs Paraguay Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Spain
Paraguay
General CIT Rate:
25
General CIT Rate:
10%
CIT Return Due Date:
Within 25 calendar days after the end of the tax year.
CIT Return Due Date:
By the end of the 4th month following fiscal year-end
CIT Payment Due Date:
Within 25 calendar days after the end of the tax year.
CIT Payment Due Date:
By the end of the 4th month following fiscal year-end
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:
Quarterly advance payments
Withholding Tax (WHT)
Spain
Paraguay
Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
Resident Withholding Tax (Dividend/Interest/Royalty):
8/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
19/19/（19/24）
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Spain
Paraguay
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate constraint.
General Capital Gain Tax Rate:
10%
Effective Tax Rate (ETR)
Spain
Paraguay
Composite Effective Average Tax Rate:
23.30
Composite Effective Average Tax Rate:
9.44%
Composite Effective Marginal Tax Rate:
18.17
Composite Effective Marginal Tax Rate:
7.00%
