Spain VAT rates in 2026
| Standard | 21% |
|---|---|
| Reduced | 10% |
| Super-reduced | 4% |
- These are the rates for mainland Spain and the Balearic Islands. The Canary Islands (which use IGIC), Ceuta and Melilla are outside the VAT area.
How to calculate VAT in Spain
To add tax, multiply the price before tax by 21% and add it on. To find the price before tax inside a total, divide the total by 1.21. Taking 21% off the total gives the wrong answer, because the tax was charged on the smaller pre-tax price.
Tax = Price × 21 ÷ 100 Price before tax = Total ÷ 1.21
| Price before tax | €250.00 |
|---|---|
| VAT at 21% | €52.50 |
| Total | €302.50 |
| A total of €605.00 includes tax of | €105.00 |
| …so the price before tax was | €500.00 |
Spain VAT on common amounts
At 21%, this is the tax and the total on everyday prices.
| Price before tax | Tax | Total |
|---|---|---|
| €10.00 | €2.10 | €12.10 |
| €20.00 | €4.20 | €24.20 |
| €50.00 | €10.50 | €60.50 |
| €100.00 | €21.00 | €121.00 |
| €250.00 | €52.50 | €302.50 |
| €500.00 | €105.00 | €605.00 |
| €1,000.00 | €210.00 | €1,210.00 |
| €5,000.00 | €1,050.00 | €6,050.00 |
Standard and reduced VAT rates in Spain
Most goods and services in Spain are taxed at the 21% standard rate. The reduced rates (10% and 4%) apply only to goods and services that Spain's law lists, so check which rate applies to what you sell before you invoice.
VAT on your invoices
A VAT invoice usually shows your VAT registration number, the net price, the VAT rate and amount for each line, and the gross total. Business customers use it to reclaim the VAT they paid. Our invoice generator adds the tax line for you.
Selling online to customers in other EU countries
When a business in the EU sells goods or digital services to consumers in other EU countries, a single EU-wide threshold of €10,000 a year applies. Below it, you can charge your home country's VAT. Above it, you charge the VAT rate of each customer's country, and can report it all through the EU One-Stop Shop (OSS) instead of registering in every country. Sales to Spain from another EU country above the threshold use Spain's rates shown above.