How the same profit is taxed: personal income tax or corporate tax

Every figure and its source

Every figure in this module anchored to a fiscal constant, with the official page that establishes it.

• Start of the fourth band of the state scale, article 63.1 of Ley 35/2006 — 35,200 €
  boe.es · 2026 rules
• State rate in that band — 18.50 %
  boe.es · 2026 rules
• End of that band — 60,000 €
  boe.es · 2026 rules
• General corporate tax rate, article 29.1 of Ley 27/2014 — 25 %
  boe.es · 2026 rules
• Rate on the first 50,000 € in 2026, turnover below one million euros — 19 %
  boe.es · 2026 rules
• Slice of the base taxed at the first-band rate, same companies — 50,000 €
  boe.es · 2026 rules
• Rate on the rest of the base in 2026, same companies — 21 %
  boe.es · 2026 rules
• Rate for new companies, first year with positive base and the next — 15 %
  boe.es · 2026 rules

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