Andalusia's regional income tax scale for 2026
In Andalusia the regional share of income tax uses a 5-band scale from 9.5% to 22.5%; the top band starts at €60,000 of taxable base. Law: Ley 5/2021 de Tributos Cedidos de Andalucía, arts. 23 y 23 bis (redacción del Decreto-ley 7/2022).
| Taxable base from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €13,000 | 9.5% |
| €13,000 | €1,235 | €8,100 | 12% |
| €21,100 | €2,207 | €14,100 | 15% |
| €35,200 | €4,322 | €24,800 | 18.5% |
| €60,000 | €8,910 | no limit | 22.5% |
Marginal rate: state plus regional
Top combined rate in Andalusia: 47% from €300,000.
| Taxable base | State | Regional | Combined |
|---|---|---|---|
| up to €12,450 | 9.5% | 9.5% | 19% |
| €12,450 – €13,000 | 12% | 9.5% | 21.5% |
| €13,000 – €20,200 | 12% | 12% | 24% |
| €20,200 – €21,100 | 15% | 12% | 27% |
| €21,100 – €35,200 | 15% | 15% | 30% |
| €35,200 – €60,000 | 18.5% | 18.5% | 37% |
| €60,000 – €300,000 | 22.5% | 22.5% | 45% |
| over €300,000 | 24.5% | 22.5% | 47% |
Personal and family minimums in Andalusia
Amounts set in Andalusia for the regional share, next to the state figures.
| Item | State | Andalusia |
|---|---|---|
| Taxpayer | €5,550 | €5,790 |
| Taxpayer over 65 (base amount) | €5,550 | €5,790 |
| Taxpayer over 65 (extra) | €1,150 | €1,200 |
| Taxpayer over 75 (further extra) | €1,400 | €1,460 |
| First child | €2,400 | €2,510 |
| Second child | €2,700 | €2,820 |
| Third child | €4,000 | €4,170 |
| Fourth and later children | €4,500 | €4,700 |
| Each child under 3 | €2,800 | €2,920 |
| Parent over 65 | €1,150 | €1,200 |
| Parent over 75 (extra) | €1,400 | €1,460 |
| Disability 33–65% | €3,000 | €3,130 |
| Disability 65% or more | €9,000 | €9,390 |
| Assistance costs | €3,000 | €3,130 |
Income tax in Andalusia by salary
Permanent contract, no children or other income. “Vs. average” compares with the mean of the 15 common-regime communities.
| Gross salary | Regional share | Income tax | Effective rate | Vs. average | Take-home a year | Per month (12 payments) | Per month (14 payments) |
|---|---|---|---|---|---|---|---|
| €18,000 | €0 | €0 | 0% | €0 | €16,830 | €1,402.50 | €1,202.14 |
| €20,000 | €645.24 | €1,317.64 | 6.59% | +€22.05 | €17,382.36 | €1,448.53 | €1,241.60 |
| €22,000 | €1,192.27 | €2,421.09 | 11% | +€43.34 | €18,148.91 | €1,512.41 | €1,296.35 |
| €25,000 | €1,698.20 | €3,459.95 | 13.84% | +€40.67 | €19,915.05 | €1,659.59 | €1,422.50 |
| €28,000 | €2,118.95 | €4,301.45 | 15.36% | +€58.39 | €21,878.55 | €1,823.21 | €1,562.75 |
| €30,000 | €2,399.45 | €4,862.45 | 16.21% | +€66.58 | €23,187.55 | €1,932.30 | €1,656.25 |
| €33,000 | €2,820.20 | €5,703.95 | 17.28% | +€78.83 | €25,151.05 | €2,095.92 | €1,796.50 |
| €35,000 | €3,100.70 | €6,264.95 | 17.9% | +€85.42 | €26,460.05 | €2,205 | €1,890 |
| €40,000 | €3,808.95 | €7,681.45 | 19.2% | +€76.39 | €29,718.55 | €2,476.55 | €2,122.75 |
| €45,000 | €4,673.83 | €9,411.20 | 20.91% | +€87.26 | €32,663.80 | €2,721.98 | €2,333.13 |
| €50,000 | €5,538.70 | €11,140.95 | 22.28% | +€86.91 | €35,609.05 | €2,967.42 | €2,543.50 |
| €55,000 | €6,403.58 | €12,870.70 | 23.4% | +€82.06 | €38,554.30 | €3,212.86 | €2,753.88 |
| €60,000 | €7,268.45 | €14,600.45 | 24.33% | +€62.13 | €41,499.55 | €3,458.30 | €2,964.25 |
| €70,000 | €9,260.81 | €18,585.18 | 26.55% | −€3.94 | €47,418.66 | €3,951.56 | €3,387.05 |
| €80,000 | €11,506.09 | €23,075.73 | 28.84% | −€2.17 | €52,907.11 | €4,408.93 | €3,779.08 |
| €100,000 | €15,996.09 | €32,055.72 | 32.06% | −€83.60 | €63,882.66 | €5,323.56 | €4,563.05 |
| €120,000 | €20,485.29 | €41,034.12 | 34.2% | −€297.60 | €74,856.26 | €6,238.02 | €5,346.88 |
| €150,000 | €27,219.09 | €54,501.72 | 36.33% | −€726.12 | €91,316.66 | €7,609.72 | €6,522.62 |
Income tax in Andalusia by household
Children shared with the other parent, as in the calculator.
| Gross salary | 1 child | 2 children, one under 3 | 3 children | Joint, spouse without income | Aged 65–74 | With a parent over 75 |
|---|---|---|---|---|---|---|
| €20,000 | €1,084.41 | €550.52 | €434.14 | €667.09 | €1,094.39 | €822.69 |
| €22,000 | €2,187.86 | €1,653.96 | €1,537.59 | €1,605.09 | €2,197.84 | €1,926.14 |
| €25,000 | €3,226.73 | €2,692.83 | €2,576.45 | €2,600.45 | €3,236.70 | €2,965 |
| €28,000 | €4,068.23 | €3,534.33 | €3,417.95 | €3,291.05 | €4,078.20 | €3,806.50 |
| €30,000 | €4,629.23 | €4,095.33 | €3,978.95 | €3,842.45 | €4,639.20 | €4,367.50 |
| €33,000 | €5,470.73 | €4,936.83 | €4,820.45 | €4,683.95 | €5,480.70 | €5,209 |
| €35,000 | €6,031.73 | €5,497.83 | €5,381.45 | €5,244.95 | €6,041.70 | €5,770 |
| €40,000 | €7,448.23 | €6,914.33 | €6,797.95 | €6,647.45 | €7,458.20 | €7,186.50 |
| €45,000 | €9,177.98 | €8,644.08 | €8,527.70 | €8,153.20 | €9,187.95 | €8,916.25 |
| €50,000 | €10,907.73 | €10,373.83 | €10,257.45 | €9,882.95 | €10,917.70 | €10,646 |
| €55,000 | €12,637.48 | €12,103.58 | €11,987.20 | €11,612.70 | €12,647.45 | €12,375.75 |
| €60,000 | €14,367.23 | €13,833.33 | €13,716.95 | €13,342.45 | €14,377.20 | €14,105.50 |
| €70,000 | €18,351.95 | €17,818.05 | €17,701.68 | €17,055.18 | €18,361.93 | €18,090.23 |
| €80,000 | €22,842.50 | €22,308.60 | €22,192.23 | €21,545.73 | €22,852.48 | €22,580.78 |
| €100,000 | €31,822.50 | €31,288.60 | €31,172.22 | €30,525.72 | €31,832.47 | €31,560.77 |
| €120,000 | €40,800.90 | €40,267 | €40,150.62 | €39,504.12 | €40,810.87 | €40,539.17 |
| €150,000 | €54,268.50 | €53,734.60 | €53,618.22 | €52,971.72 | €54,278.47 | €54,006.77 |
Monthly take-home in Andalusia (14 payments) by household
Annual take-home after income tax and social security, divided by 14.
| Gross salary | 1 child | 2 children, one under 3 | 3 children | Joint, spouse without income | Aged 65–74 | With a parent over 75 |
|---|---|---|---|---|---|---|
| €20,000 | €1,258.26 | €1,296.39 | €1,304.70 | €1,288.07 | €1,257.54 | €1,276.95 |
| €22,000 | €1,313.01 | €1,351.15 | €1,359.46 | €1,354.64 | €1,312.30 | €1,331.70 |
| €25,000 | €1,439.16 | €1,477.30 | €1,485.61 | €1,483.90 | €1,438.45 | €1,457.86 |
| €28,000 | €1,579.41 | €1,617.55 | €1,625.86 | €1,634.93 | €1,578.70 | €1,598.11 |
| €30,000 | €1,672.91 | €1,711.05 | €1,719.36 | €1,729.11 | €1,672.20 | €1,691.61 |
| €33,000 | €1,813.16 | €1,851.30 | €1,859.61 | €1,869.36 | €1,812.45 | €1,831.86 |
| €35,000 | €1,906.66 | €1,944.80 | €1,953.11 | €1,962.86 | €1,905.95 | €1,925.36 |
| €40,000 | €2,139.41 | €2,177.55 | €2,185.86 | €2,196.61 | €2,138.70 | €2,158.11 |
| €45,000 | €2,349.79 | €2,387.92 | €2,396.24 | €2,422.99 | €2,349.08 | €2,368.48 |
| €50,000 | €2,560.16 | €2,598.30 | €2,606.61 | €2,633.36 | €2,559.45 | €2,578.86 |
| €55,000 | €2,770.54 | €2,808.67 | €2,816.99 | €2,843.74 | €2,769.83 | €2,789.23 |
| €60,000 | €2,980.91 | €3,019.05 | €3,027.36 | €3,054.11 | €2,980.20 | €2,999.61 |
| €70,000 | €3,403.71 | €3,441.84 | €3,450.15 | €3,496.33 | €3,402.99 | €3,422.40 |
| €80,000 | €3,795.74 | €3,833.87 | €3,842.19 | €3,888.37 | €3,795.03 | €3,814.43 |
| €100,000 | €4,579.71 | €4,617.84 | €4,626.15 | €4,672.33 | €4,578.99 | €4,598.40 |
| €120,000 | €5,363.54 | €5,401.67 | €5,409.98 | €5,456.16 | €5,362.82 | €5,382.23 |
| €150,000 | €6,539.28 | €6,577.41 | €6,585.73 | €6,631.90 | €6,538.57 | €6,557.97 |
How Andalusia compares
On €30,000: €4,862.45 in Andalusia, €66.58 more than the common-regime average (€4,795.87). 10 communities charge less and 4 more; on €60,000, 9 and 5. Cheapest on €30,000: Madrid, €4,598.02.