IVA rates in Spain for 2026
Spain charges IVA at a standard rate of 21%, with reduced rates of 10% and 4%. Amounts on this page are in Euro (EUR).
21% standard, 10% on restaurants, hotels and transport, and a super-reduced 4% on bread, milk, eggs, fruit, vegetables, books and medicines. The Canary Islands use IGIC instead of IVA.
| Rate | Type | Gross = net × | Tax share of the gross price |
|---|---|---|---|
| 21% | standard | 1.21 | 17.36% |
| 10% | reduced | 1.1 | 9.09% |
| 4% | reduced | 1.04 | 3.85% |
How much IVA is inside a price
If a price already includes IVA, divide by 1 plus the rate: at 10%, €100 ÷ 1.1 = €90.91 before tax, so €9.09 is tax.
| Rate | Tax in €100 | Net of €100 | Tax in €1,000 | Net of €1,000 |
|---|---|---|---|---|
| 21% | €17.36 | €82.64 | €173.55 | €826.45 |
| 10% | €9.09 | €90.91 | €90.91 | €909.09 |
| 4% | €3.85 | €96.15 | €38.46 | €961.54 |
Adding IVA to a net amount
For a quote or invoice, multiply the net amount by 1 plus the rate: at 4%, €1,000 × 1.04 = €1,040.
| Rate | Tax on €100 | €100 plus tax | Tax on €1,000 | €1,000 plus tax |
|---|---|---|---|---|
| 21% | €21 | €121 | €210 | €1,210 |
| 10% | €10 | €110 | €100 | €1,100 |
| 4% | €4 | €104 | €40 | €1,040 |
How Spain's standard rate compares
Spain's 21% standard rate compares with a median of 18%: 6 of the 39 countries in this calculator's table charge more, 29 less. Its lowest rate above zero is 4%: 4 countries go lower, and 33 have no rate that low.
Netherlands, Belgium, and Argentina also charge 21% as standard.
10% is also used by South Korea, Japan, Vietnam, France, Italy, Russia, Türkiye, Morocco, and Australia. 4% is also used by Italy.