VAT rates in Spain
| Rate | Applies to |
|---|---|
| 21% | Standard rate – everything that is not reduced |
| 10% | Restaurants, hotels, passenger transport and many foods |
| 4% | Basic foods such as bread, milk, eggs, fruit and vegetables, plus books and many medicines |
Spanish VAT is called IVA. Prices for consumers include IVA (IVA incluido), while business quotes often say + IVA or IVA no incluido, meaning the tax will be added on top.
How to add 21% VAT
Multiply the net price by 1.21:
Gross = Net × 1.21
Example: a net price of €200 × 1.21 = €242. The VAT is €42.
How to remove VAT from a gross price
Divide the price that includes VAT by 1.21. Do not simply subtract 21% – that gives the wrong answer, because VAT is a percentage of the net price.
Net = Gross ÷ 1.21
Example: €121 ÷ 1.21 = €100 net, so the VAT is €21.
Reduced rate example: a price of €55 including 10% VAT is €50 net + €5 VAT.
Canary Islands, Ceuta and Melilla
Spanish IVA does not apply everywhere in Spain. The Canary Islands have their own indirect tax, IGIC, with a general rate of 7%, and Ceuta and Melilla use a local tax called IPSI. For purchases there, use the Custom rate option in the calculator.
How to use this calculator
- Spain is already selected with its standard rate of 21%. Tap a reduced rate if it applies to your product or service.
- Choose Add VAT for a net amount or Remove VAT for a price that already includes VAT.
- Type the amount – the net price, the VAT and the gross total update instantly, together with the formula.
Rates last checked on 1 November 2026. Which rate applies depends on the exact product or service – for your own case, check the Spanish Tax Agency (agenciatributaria.es).
Frequently asked questions
What is the VAT rate in Spain?
How do I calculate 21% VAT backwards?
What is VAT called in Spain?
Last reviewed: November 13, 2026
Results are estimates for general information only and are not financial, tax, medical or legal advice. Check important figures with a qualified professional.