Castile and León's regional income tax scale for 2026
In Castile and León the regional share of income tax uses a 5-band scale from 9% to 21.5%; the top band starts at €53,407.20 of taxable base. Law: Decreto Legislativo 1/2013 de Castilla y León, arts. 1 y 1 bis (redacción de la Ley 2/2022).
| Taxable base from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €12,450 | 9% |
| €12,450 | €1,120.50 | €7,750 | 12% |
| €20,200 | €2,050.50 | €15,000 | 14% |
| €35,200 | €4,150.50 | €18,207.20 | 18.5% |
| €53,407.20 | €7,518.83 | no limit | 21.5% |
Marginal rate: state plus regional
Top combined rate in Castile and León: 46% from €300,000.
| Taxable base | State | Regional | Combined |
|---|---|---|---|
| up to €12,450 | 9.5% | 9% | 18.5% |
| €12,450 – €20,200 | 12% | 12% | 24% |
| €20,200 – €35,200 | 15% | 14% | 29% |
| €35,200 – €53,407.20 | 18.5% | 18.5% | 37% |
| €53,407.20 – €60,000 | 18.5% | 21.5% | 40% |
| €60,000 – €300,000 | 22.5% | 21.5% | 44% |
| over €300,000 | 24.5% | 21.5% | 46% |
Income tax in Castile and León by salary
Permanent contract, no children or other income; regional minimum equal to the state one (€5,550). “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 | €638.12 | €1,310.49 | 6.55% | +€14.90 | €17,389.51 | €1,449.13 | €1,242.11 |
| €22,000 | €1,194.32 | €2,423.14 | 11.01% | +€45.39 | €18,146.86 | €1,512.24 | €1,296.20 |
| €25,000 | €1,715.50 | €3,477.25 | 13.91% | +€57.97 | €19,897.75 | €1,658.15 | €1,421.27 |
| €28,000 | €2,108.20 | €4,290.70 | 15.32% | +€47.64 | €21,889.30 | €1,824.11 | €1,563.52 |
| €30,000 | €2,370 | €4,833 | 16.11% | +€37.13 | €23,217 | €1,934.75 | €1,658.36 |
| €33,000 | €2,762.70 | €5,646.45 | 17.11% | +€21.33 | €25,208.55 | €2,100.71 | €1,800.61 |
| €35,000 | €3,024.50 | €6,188.75 | 17.68% | +€9.22 | €26,536.25 | €2,211.35 | €1,895.45 |
| €40,000 | €3,688 | €7,560.50 | 18.9% | −€44.56 | €29,839.50 | €2,486.63 | €2,131.39 |
| €45,000 | €4,552.88 | €9,290.25 | 20.65% | −€33.69 | €32,784.75 | €2,732.06 | €2,341.77 |
| €50,000 | €5,417.75 | €11,020 | 22.04% | −€34.04 | €35,730 | €2,977.50 | €2,552.14 |
| €55,000 | €6,282.63 | €12,749.75 | 23.18% | −€38.89 | €38,675.25 | €3,222.94 | €2,762.52 |
| €60,000 | €7,168.28 | €14,500.28 | 24.17% | −€38.04 | €41,599.72 | €3,466.64 | €2,971.41 |
| €70,000 | €9,297.61 | €18,621.97 | 26.6% | +€32.85 | €47,381.87 | €3,948.49 | €3,384.42 |
| €80,000 | €11,443.09 | €23,012.73 | 28.77% | −€65.17 | €52,970.11 | €4,414.18 | €3,783.58 |
| €100,000 | €15,733.54 | €31,793.17 | 31.79% | −€346.15 | €64,145.21 | €5,345.43 | €4,581.80 |
| €120,000 | €20,023.22 | €40,572.05 | 33.81% | −€759.67 | €75,318.33 | €6,276.53 | €5,379.88 |
| €150,000 | €26,457.74 | €53,740.37 | 35.83% | −€1,487.47 | €92,078.01 | €7,673.17 | €6,577 |
Income tax in Castile and León 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 | €1,088.49 | €579.74 | €468.74 | €671.48 | €1,097.74 | €838.74 |
| €22,000 | €2,201.14 | €1,692.39 | €1,581.39 | €1,607.14 | €2,210.39 | €1,951.39 |
| €25,000 | €3,255.25 | €2,746.50 | €2,635.50 | €2,602.50 | €3,264.50 | €3,005.50 |
| €28,000 | €4,068.70 | €3,559.95 | €3,448.95 | €3,304.70 | €4,077.95 | €3,818.95 |
| €30,000 | €4,611 | €4,102.25 | €3,991.25 | €3,847 | €4,620.25 | €4,361.25 |
| €33,000 | €5,424.45 | €4,915.70 | €4,804.70 | €4,660.45 | €5,433.70 | €5,174.70 |
| €35,000 | €5,966.75 | €5,458 | €5,347 | €5,202.75 | €5,976 | €5,717 |
| €40,000 | €7,338.50 | €6,829.75 | €6,718.75 | €6,558.50 | €7,347.75 | €7,088.75 |
| €45,000 | €9,068.25 | €8,559.50 | €8,448.50 | €8,032.25 | €9,077.50 | €8,818.50 |
| €50,000 | €10,798 | €10,289.25 | €10,178.25 | €9,762 | €10,807.25 | €10,548.25 |
| €55,000 | €12,527.75 | €12,019 | €11,908 | €11,491.75 | €12,537 | €12,278 |
| €60,000 | €14,278.28 | €13,769.53 | €13,658.53 | €13,221.50 | €14,287.53 | €14,028.53 |
| €70,000 | €18,399.97 | €17,891.22 | €17,780.22 | €17,125.97 | €18,409.22 | €18,150.22 |
| €80,000 | €22,790.73 | €22,281.98 | €22,170.98 | €21,516.73 | €22,799.98 | €22,540.98 |
| €100,000 | €31,571.17 | €31,062.42 | €30,951.42 | €30,297.17 | €31,580.42 | €31,321.42 |
| €120,000 | €40,350.05 | €39,841.30 | €39,730.30 | €39,076.05 | €40,359.30 | €40,100.30 |
| €150,000 | €53,518.37 | €53,009.62 | €52,898.62 | €52,244.37 | €53,527.62 | €53,268.62 |
Monthly take-home in Castile and León (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 | €1,257.97 | €1,294.30 | €1,302.23 | €1,287.75 | €1,257.30 | €1,275.80 |
| €22,000 | €1,312.06 | €1,348.40 | €1,356.33 | €1,354.49 | €1,311.40 | €1,329.90 |
| €25,000 | €1,437.13 | €1,473.46 | €1,481.39 | €1,483.75 | €1,436.46 | €1,454.96 |
| €28,000 | €1,579.38 | €1,615.72 | €1,623.65 | €1,633.95 | €1,578.72 | €1,597.22 |
| €30,000 | €1,674.21 | €1,710.55 | €1,718.48 | €1,728.79 | €1,673.55 | €1,692.05 |
| €33,000 | €1,816.47 | €1,852.81 | €1,860.74 | €1,871.04 | €1,815.81 | €1,834.31 |
| €35,000 | €1,911.30 | €1,947.64 | €1,955.57 | €1,965.88 | €1,910.64 | €1,929.14 |
| €40,000 | €2,147.25 | €2,183.59 | €2,191.52 | €2,202.96 | €2,146.59 | €2,165.09 |
| €45,000 | €2,357.63 | €2,393.96 | €2,401.89 | €2,431.63 | €2,356.96 | €2,375.46 |
| €50,000 | €2,568 | €2,604.34 | €2,612.27 | €2,642 | €2,567.34 | €2,585.84 |
| €55,000 | €2,778.38 | €2,814.71 | €2,822.64 | €2,852.38 | €2,777.71 | €2,796.21 |
| €60,000 | €2,987.27 | €3,023.61 | €3,031.53 | €3,062.75 | €2,986.61 | €3,005.11 |
| €70,000 | €3,400.28 | €3,436.62 | €3,444.54 | €3,491.28 | €3,399.62 | €3,418.12 |
| €80,000 | €3,799.44 | €3,835.78 | €3,843.70 | €3,890.44 | €3,798.78 | €3,817.28 |
| €100,000 | €4,597.66 | €4,634 | €4,641.93 | €4,688.66 | €4,597 | €4,615.50 |
| €120,000 | €5,395.74 | €5,432.08 | €5,440.01 | €5,486.74 | €5,395.08 | €5,413.58 |
| €150,000 | €6,592.86 | €6,629.20 | €6,637.13 | €6,683.86 | €6,592.20 | €6,610.70 |
How Castile and León compares
On €30,000: €4,833 in Castile and León, €37.13 more than the common-regime average (€4,795.87). 9 communities charge less and 5 more; on €60,000, 5 and 9. Cheapest on €30,000: Madrid, €4,598.02.