The Canary Islands' regional income tax scale for 2026
In the Canary Islands the regional share of income tax uses a 7-band scale from 9% to 26%; the top band starts at €123,745 of taxable base. Law: Decreto Legislativo 1/2009 de Canarias, art. 18 bis (redacción de la Ley 9/2025, DF 11.ª, BOE-A-2026-7560) y art. 18 quater (Ley 5/2024).
| Taxable base from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €13,748 | 9% |
| €13,748 | €1,237.32 | €5,674 | 11.5% |
| €19,422 | €1,889.83 | €16,502 | 14% |
| €35,924 | €4,200.11 | €21,642 | 18.5% |
| €57,566 | €8,203.88 | €35,702 | 23.5% |
| €93,268 | €16,593.85 | €30,477 | 25% |
| €123,745 | €24,213.10 | no limit | 26% |
Marginal rate: state plus regional
Top combined rate in the Canary Islands: 50.5% from €300,000.
| Taxable base | State | Regional | Combined |
|---|---|---|---|
| up to €12,450 | 9.5% | 9% | 18.5% |
| €12,450 – €13,748 | 12% | 9% | 21% |
| €13,748 – €19,422 | 12% | 11.5% | 23.5% |
| €19,422 – €20,200 | 12% | 14% | 26% |
| €20,200 – €35,200 | 15% | 14% | 29% |
| €35,200 – €35,924 | 18.5% | 14% | 32.5% |
| €35,924 – €57,566 | 18.5% | 18.5% | 37% |
| €57,566 – €60,000 | 18.5% | 23.5% | 42% |
| €60,000 – €93,268 | 22.5% | 23.5% | 46% |
| €93,268 – €123,745 | 22.5% | 25% | 47.5% |
| €123,745 – €300,000 | 22.5% | 26% | 48.5% |
| over €300,000 | 24.5% | 26% | 50.5% |
Personal and family minimums in the Canary Islands
Amounts set in the Canary Islands for the regional share, next to the state figures.
| Item | State | Canary Islands |
|---|---|---|
| Taxpayer | €5,550 | €5,606 |
| Taxpayer over 65 (base amount) | €5,550 | €5,606 |
| Taxpayer over 65 (extra) | €1,150 | €1,162 |
| Taxpayer over 75 (further extra) | €1,400 | €1,414 |
| First child | €2,400 | €2,424 |
| Second child | €2,700 | €2,727 |
| Third child | €4,000 | €4,040 |
| Fourth and later children | €4,500 | €4,545 |
| Each child under 3 | €2,800 | €2,828 |
| Parent over 65 | €1,150 | €1,162 |
| Parent over 75 (extra) | €1,400 | €1,414 |
| Disability 33–65% | €3,000 | €3,030 |
| Disability 65% or more | €9,000 | €9,090 |
| Assistance costs | €3,000 | €3,030 |
Income tax in the Canary Islands 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 | €627.66 | €1,299.99 | 6.5% | +€4.40 | €17,400.01 | €1,450 | €1,242.86 |
| €22,000 | €1,132.94 | €2,361.76 | 10.74% | −€15.99 | €18,208.24 | €1,517.35 | €1,300.59 |
| €25,000 | €1,658.71 | €3,420.46 | 13.68% | +€1.18 | €19,954.54 | €1,662.88 | €1,425.32 |
| €28,000 | €2,051.41 | €4,233.91 | 15.12% | −€9.15 | €21,946.09 | €1,828.84 | €1,567.58 |
| €30,000 | €2,313.21 | €4,776.21 | 15.92% | −€19.66 | €23,273.79 | €1,939.48 | €1,662.41 |
| €33,000 | €2,705.91 | €5,589.66 | 16.94% | −€35.46 | €25,265.34 | €2,105.45 | €1,804.67 |
| €35,000 | €2,967.71 | €6,131.96 | 17.52% | −€47.57 | €26,593.04 | €2,216.09 | €1,899.50 |
| €40,000 | €3,622.21 | €7,494.71 | 18.74% | −€110.35 | €29,905.29 | €2,492.11 | €2,136.09 |
| €45,000 | €4,463.51 | €9,200.88 | 20.45% | −€123.06 | €32,874.12 | €2,739.51 | €2,348.15 |
| €50,000 | €5,328.38 | €10,930.63 | 21.86% | −€123.41 | €35,819.37 | €2,984.95 | €2,558.53 |
| €55,000 | €6,193.26 | €12,660.38 | 23.02% | −€128.26 | €38,764.62 | €3,230.39 | €2,768.90 |
| €60,000 | €7,058.13 | €14,390.13 | 23.98% | −€148.19 | €41,709.87 | €3,475.82 | €2,979.28 |
| €70,000 | €9,212.23 | €18,536.60 | 26.48% | −€52.52 | €47,467.24 | €3,955.60 | €3,390.52 |
| €80,000 | €11,557.30 | €23,126.94 | 28.91% | +€49.04 | €52,855.90 | €4,404.66 | €3,775.42 |
| €100,000 | €16,256.91 | €32,316.54 | 32.32% | +€177.22 | €63,621.84 | €5,301.82 | €4,544.42 |
| €120,000 | €21,244.91 | €41,793.74 | 34.83% | +€462.02 | €74,096.64 | €6,174.72 | €5,292.62 |
| €150,000 | €28,927.64 | €56,210.28 | 37.47% | +€982.44 | €89,608.11 | €7,467.34 | €6,400.58 |
Income tax in the Canary Islands 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 | €1,076.91 | €565.69 | €454.14 | €666.44 | €1,086.16 | €825.90 |
| €22,000 | €2,138.68 | €1,627.45 | €1,515.91 | €1,562.76 | €2,147.93 | €1,887.67 |
| €25,000 | €3,197.38 | €2,686.16 | €2,574.62 | €2,537.39 | €3,206.63 | €2,946.37 |
| €28,000 | €4,010.83 | €3,499.61 | €3,388.06 | €3,247.91 | €4,020.08 | €3,759.82 |
| €30,000 | €4,553.13 | €4,041.91 | €3,930.37 | €3,790.21 | €4,562.38 | €4,302.12 |
| €33,000 | €5,366.58 | €4,855.36 | €4,743.82 | €4,603.66 | €5,375.83 | €5,115.57 |
| €35,000 | €5,908.88 | €5,397.66 | €5,286.12 | €5,145.96 | €5,918.13 | €5,657.87 |
| €40,000 | €7,271.63 | €6,760.41 | €6,648.87 | €6,501.71 | €7,280.88 | €7,020.62 |
| €45,000 | €8,977.80 | €8,466.58 | €8,355.04 | €7,942.88 | €8,987.05 | €8,726.79 |
| €50,000 | €10,707.55 | €10,196.33 | €10,084.79 | €9,672.63 | €10,716.80 | €10,456.54 |
| €55,000 | €12,437.30 | €11,926.08 | €11,814.54 | €11,402.38 | €12,446.55 | €12,186.29 |
| €60,000 | €14,167.05 | €13,655.83 | €13,544.29 | €13,132.13 | €14,176.30 | €13,916.04 |
| €70,000 | €18,313.52 | €17,802.29 | €17,690.75 | €16,972.60 | €18,322.77 | €18,062.51 |
| €80,000 | €22,903.86 | €22,392.63 | €22,281.09 | €21,562.94 | €22,913.11 | €22,652.85 |
| €100,000 | €32,093.46 | €31,582.24 | €31,470.70 | €30,742.49 | €32,102.71 | €31,842.45 |
| €120,000 | €41,570.66 | €41,059.44 | €40,947.90 | €40,178.74 | €41,579.91 | €41,319.65 |
| €150,000 | €55,987.20 | €55,475.97 | €55,364.43 | €54,561.28 | €55,996.45 | €55,736.19 |
Monthly take-home in the Canary Islands (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 | €1,258.79 | €1,295.31 | €1,303.28 | €1,288.11 | €1,258.13 | €1,276.72 |
| €22,000 | €1,316.52 | €1,353.04 | €1,361.01 | €1,357.66 | €1,315.86 | €1,334.45 |
| €25,000 | €1,441.26 | €1,477.77 | €1,485.74 | €1,488.40 | €1,440.60 | €1,459.19 |
| €28,000 | €1,583.51 | €1,620.03 | €1,628 | €1,638.01 | €1,582.85 | €1,601.44 |
| €30,000 | €1,678.35 | €1,714.86 | €1,722.83 | €1,732.84 | €1,677.69 | €1,696.28 |
| €33,000 | €1,820.60 | €1,857.12 | €1,865.08 | €1,875.10 | €1,819.94 | €1,838.53 |
| €35,000 | €1,915.44 | €1,951.95 | €1,959.92 | €1,969.93 | €1,914.78 | €1,933.37 |
| €40,000 | €2,152.03 | €2,188.54 | €2,196.51 | €2,207.02 | €2,151.37 | €2,169.96 |
| €45,000 | €2,364.09 | €2,400.60 | €2,408.57 | €2,438.01 | €2,363.42 | €2,382.02 |
| €50,000 | €2,574.46 | €2,610.98 | €2,618.94 | €2,648.38 | €2,573.80 | €2,592.39 |
| €55,000 | €2,784.84 | €2,821.35 | €2,829.32 | €2,858.76 | €2,784.17 | €2,802.77 |
| €60,000 | €2,995.21 | €3,031.73 | €3,039.69 | €3,069.13 | €2,994.55 | €3,013.14 |
| €70,000 | €3,406.45 | €3,442.97 | €3,450.94 | €3,502.23 | €3,405.79 | €3,424.38 |
| €80,000 | €3,791.36 | €3,827.87 | €3,835.84 | €3,887.14 | €3,790.70 | €3,809.29 |
| €100,000 | €4,560.35 | €4,596.87 | €4,604.84 | €4,656.85 | €4,559.69 | €4,578.28 |
| €120,000 | €5,308.55 | €5,345.07 | €5,353.04 | €5,407.97 | €5,307.89 | €5,326.48 |
| €150,000 | €6,416.51 | €6,453.03 | €6,461 | €6,518.37 | €6,415.85 | €6,434.44 |
How the Canary Islands compares
On €30,000: €4,776.21 in the Canary Islands, €19.66 less than the common-regime average (€4,795.87). 6 communities charge less and 8 more; on €60,000, 4 and 10. Cheapest on €30,000: Madrid, €4,598.02.