Catalonia's regional income tax scale for 2026
In Catalonia the regional share of income tax uses a 8-band scale from 9.5% to 25.5%; the top band starts at €175,000 of taxable base. Law: Decreto Legislativo 1/2024 de Catalunya (libro sexto del Código tributario), arts. 611-1 (redacción del Decreto-ley 5/2025) y 611-2.
| Taxable base from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €12,500 | 9.5% |
| €12,500 | €1,187.50 | €9,500 | 12.5% |
| €22,000 | €2,375 | €11,000 | 16% |
| €33,000 | €4,135 | €20,000 | 19% |
| €53,000 | €7,935 | €37,000 | 21.5% |
| €90,000 | €15,890 | €30,000 | 23.5% |
| €120,000 | €22,940 | €55,000 | 24.5% |
| €175,000 | €36,415 | no limit | 25.5% |
Marginal rate: state plus regional
Top combined rate in Catalonia: 50% from €300,000.
| Taxable base | State | Regional | Combined |
|---|---|---|---|
| up to €12,450 | 9.5% | 9.5% | 19% |
| €12,450 – €12,500 | 12% | 9.5% | 21.5% |
| €12,500 – €20,200 | 12% | 12.5% | 24.5% |
| €20,200 – €22,000 | 15% | 12.5% | 27.5% |
| €22,000 – €33,000 | 15% | 16% | 31% |
| €33,000 – €35,200 | 15% | 19% | 34% |
| €35,200 – €53,000 | 18.5% | 19% | 37.5% |
| €53,000 – €60,000 | 18.5% | 21.5% | 40% |
| €60,000 – €90,000 | 22.5% | 21.5% | 44% |
| €90,000 – €120,000 | 22.5% | 23.5% | 46% |
| €120,000 – €175,000 | 22.5% | 24.5% | 47% |
| €175,000 – €300,000 | 22.5% | 25.5% | 48% |
| over €300,000 | 24.5% | 25.5% | 50% |
Income tax in Catalonia 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 | €671.91 | €1,344.40 | 6.72% | +€48.81 | €17,355.60 | €1,446.30 | €1,239.69 |
| €22,000 | €1,251.21 | €2,480.02 | 11.27% | +€102.27 | €18,089.98 | €1,507.50 | €1,292.14 |
| €25,000 | €1,769.63 | €3,531.38 | 14.13% | +€112.10 | €19,843.63 | €1,653.64 | €1,417.40 |
| €28,000 | €2,196.55 | €4,379.05 | 15.64% | +€135.99 | €21,800.95 | €1,816.75 | €1,557.21 |
| €30,000 | €2,495.75 | €4,958.75 | 16.53% | +€162.88 | €23,091.25 | €1,924.27 | €1,649.38 |
| €33,000 | €2,944.55 | €5,828.30 | 17.66% | +€203.18 | €25,026.70 | €2,085.56 | €1,787.62 |
| €35,000 | €3,243.75 | €6,408 | 18.31% | +€228.47 | €26,317 | €2,193.08 | €1,879.79 |
| €40,000 | €4,063.75 | €7,936.25 | 19.84% | +€331.19 | €29,463.75 | €2,455.31 | €2,104.55 |
| €45,000 | €4,952 | €9,689.38 | 21.53% | +€365.44 | €32,385.63 | €2,698.80 | €2,313.26 |
| €50,000 | €5,840.25 | €11,442.50 | 22.89% | +€388.46 | €35,307.50 | €2,942.29 | €2,521.96 |
| €55,000 | €6,728.50 | €13,195.63 | 23.99% | +€406.99 | €38,229.38 | €3,185.78 | €2,730.67 |
| €60,000 | €7,644.25 | €14,976.25 | 24.96% | +€437.93 | €41,123.75 | €3,426.98 | €2,937.41 |
| €70,000 | €9,773.58 | €19,097.94 | 27.28% | +€508.82 | €46,905.90 | €3,908.83 | €3,350.42 |
| €80,000 | €11,919.06 | €23,488.70 | 29.36% | +€410.80 | €52,494.14 | €4,374.51 | €3,749.58 |
| €100,000 | €16,288.27 | €32,347.91 | 32.35% | +€208.59 | €63,590.48 | €5,299.21 | €4,542.18 |
| €120,000 | €20,976.99 | €41,525.83 | 34.6% | +€194.11 | €74,364.56 | €6,197.05 | €5,311.75 |
| €150,000 | €28,248.25 | €55,530.89 | 37.02% | +€303.05 | €90,287.49 | €7,523.96 | €6,449.11 |
Income tax in Catalonia 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 | €1,116.40 | €593.90 | €479.90 | €689.89 | €1,125.90 | €859.90 |
| €22,000 | €2,252.02 | €1,729.52 | €1,615.52 | €1,647.02 | €2,261.52 | €1,995.52 |
| €25,000 | €3,303.38 | €2,780.88 | €2,666.88 | €2,663.13 | €3,312.88 | €3,046.88 |
| €28,000 | €4,151.05 | €3,628.55 | €3,514.55 | €3,367.75 | €4,160.55 | €3,894.55 |
| €30,000 | €4,730.75 | €4,208.25 | €4,094.25 | €3,904.75 | €4,740.25 | €4,474.25 |
| €33,000 | €5,600.30 | €5,077.80 | €4,963.80 | €4,774.30 | €5,609.80 | €5,343.80 |
| €35,000 | €6,180 | €5,657.50 | €5,543.50 | €5,354 | €6,189.50 | €5,923.50 |
| €40,000 | €7,708.25 | €7,185.75 | €7,071.75 | €6,803.25 | €7,717.75 | €7,451.75 |
| €45,000 | €9,461.38 | €8,938.88 | €8,824.88 | €8,414.38 | €9,470.88 | €9,204.88 |
| €50,000 | €11,214.50 | €10,692 | €10,578 | €10,167.50 | €11,224 | €10,958 |
| €55,000 | €12,967.63 | €12,445.13 | €12,331.13 | €11,920.63 | €12,977.13 | €12,711.13 |
| €60,000 | €14,748.25 | €14,225.75 | €14,111.75 | €13,673.75 | €14,757.75 | €14,491.75 |
| €70,000 | €18,869.94 | €18,347.44 | €18,233.44 | €17,601.94 | €18,879.44 | €18,613.44 |
| €80,000 | €23,260.70 | €22,738.20 | €22,624.20 | €21,992.70 | €23,270.20 | €23,004.20 |
| €100,000 | €32,119.91 | €31,597.41 | €31,483.41 | €30,783.91 | €32,129.41 | €31,863.41 |
| €120,000 | €41,297.83 | €40,775.33 | €40,661.33 | €39,961.83 | €41,307.33 | €41,041.33 |
| €150,000 | €55,302.89 | €54,780.39 | €54,666.39 | €53,932.89 | €55,312.39 | €55,046.39 |
Monthly take-home in Catalonia (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 | €1,255.97 | €1,293.29 | €1,301.44 | €1,286.44 | €1,255.29 | €1,274.29 |
| €22,000 | €1,308.43 | €1,345.75 | €1,353.89 | €1,351.64 | €1,307.75 | €1,326.75 |
| €25,000 | €1,433.69 | €1,471.01 | €1,479.15 | €1,479.42 | €1,433.01 | €1,452.01 |
| €28,000 | €1,573.50 | €1,610.82 | €1,618.96 | €1,629.45 | €1,572.82 | €1,591.82 |
| €30,000 | €1,665.66 | €1,702.98 | €1,711.13 | €1,724.66 | €1,664.98 | €1,683.98 |
| €33,000 | €1,803.91 | €1,841.23 | €1,849.37 | €1,862.91 | €1,803.23 | €1,822.23 |
| €35,000 | €1,896.07 | €1,933.39 | €1,941.54 | €1,955.07 | €1,895.39 | €1,914.39 |
| €40,000 | €2,120.84 | €2,158.16 | €2,166.30 | €2,185.48 | €2,120.16 | €2,139.16 |
| €45,000 | €2,329.55 | €2,366.87 | €2,375.01 | €2,404.33 | €2,328.87 | €2,347.87 |
| €50,000 | €2,538.25 | €2,575.57 | €2,583.71 | €2,613.04 | €2,537.57 | €2,556.57 |
| €55,000 | €2,746.96 | €2,784.28 | €2,792.42 | €2,821.74 | €2,746.28 | €2,765.28 |
| €60,000 | €2,953.70 | €2,991.02 | €2,999.16 | €3,030.45 | €2,953.02 | €2,972.02 |
| €70,000 | €3,366.71 | €3,404.03 | €3,412.17 | €3,457.28 | €3,366.03 | €3,385.03 |
| €80,000 | €3,765.87 | €3,803.19 | €3,811.33 | €3,856.44 | €3,765.19 | €3,784.19 |
| €100,000 | €4,558.46 | €4,595.78 | €4,603.93 | €4,653.89 | €4,557.78 | €4,576.78 |
| €120,000 | €5,328.04 | €5,365.36 | €5,373.50 | €5,423.47 | €5,327.36 | €5,346.36 |
| €150,000 | €6,465.39 | €6,502.71 | €6,510.86 | €6,563.25 | €6,464.71 | €6,483.71 |
How Catalonia compares
On €30,000: €4,958.75 in Catalonia, €162.88 more than the common-regime average (€4,795.87). On €30,000 it is the most expensive common-regime community; on €60,000, 1 charge more. Cheapest on €30,000: Madrid, €4,598.02.