Extremadura's regional income tax scale for 2026
In Extremadura the regional share of income tax uses a 9-band scale from 7.75% to 25%; the top band starts at €120,200 of taxable base. Law: Decreto Legislativo 1/2018 de Extremadura, art. 1 (redacción de la Ley 2/2026, DF 2.ª, con efectos 1-1-2026 según DF 7.ª, BOE-A-2026-17839).
| Taxable base from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €12,450 | 7.75% |
| €12,450 | €964.88 | €7,750 | 9.75% |
| €20,200 | €1,720.50 | €4,000 | 16% |
| €24,200 | €2,360.50 | €11,000 | 17.5% |
| €35,200 | €4,285.50 | €24,800 | 21% |
| €60,000 | €9,493.50 | €20,200 | 23.5% |
| €80,200 | €14,240.50 | €19,000 | 24% |
| €99,200 | €18,800.50 | €21,000 | 24.5% |
| €120,200 | €23,945.50 | no limit | 25% |
Marginal rate: state plus regional
Top combined rate in Extremadura: 49.5% from €300,000.
| Taxable base | State | Regional | Combined |
|---|---|---|---|
| up to €12,450 | 9.5% | 7.75% | 17.25% |
| €12,450 – €20,200 | 12% | 9.75% | 21.75% |
| €20,200 – €24,200 | 15% | 16% | 31% |
| €24,200 – €35,200 | 15% | 17.5% | 32.5% |
| €35,200 – €60,000 | 18.5% | 21% | 39.5% |
| €60,000 – €80,200 | 22.5% | 23.5% | 46% |
| €80,200 – €99,200 | 22.5% | 24% | 46.5% |
| €99,200 – €120,200 | 22.5% | 24.5% | 47% |
| €120,200 – €300,000 | 22.5% | 25% | 47.5% |
| over €300,000 | 24.5% | 25% | 49.5% |
Income tax in Extremadura 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 | €548.14 | €1,220.15 | 6.1% | −€75.44 | €17,479.86 | €1,456.66 | €1,248.56 |
| €22,000 | €1,000.57 | €2,229.39 | 10.13% | −€148.36 | €18,340.61 | €1,528.38 | €1,310.04 |
| €25,000 | €1,478.38 | €3,240.13 | 12.96% | −€179.15 | €20,134.88 | €1,677.91 | €1,438.21 |
| €28,000 | €1,927.18 | €4,109.68 | 14.68% | −€133.38 | €22,070.33 | €1,839.19 | €1,576.45 |
| €30,000 | €2,254.13 | €4,717.13 | 15.72% | −€78.74 | €23,332.88 | €1,944.41 | €1,666.63 |
| €33,000 | €2,745 | €5,628.75 | 17.06% | +€3.63 | €25,226.25 | €2,102.19 | €1,801.88 |
| €35,000 | €3,072.25 | €6,236.50 | 17.82% | +€56.97 | €26,488.50 | €2,207.38 | €1,892.04 |
| €40,000 | €3,897.38 | €7,769.88 | 19.42% | +€164.82 | €29,630.13 | €2,469.18 | €2,116.44 |
| €45,000 | €4,879.13 | €9,616.50 | 21.37% | +€292.56 | €32,458.50 | €2,704.88 | €2,318.46 |
| €50,000 | €5,860.88 | €11,463.13 | 22.93% | +€409.09 | €35,286.88 | €2,940.57 | €2,520.49 |
| €55,000 | €6,842.63 | €13,309.75 | 24.2% | +€521.11 | €38,115.25 | €3,176.27 | €2,722.52 |
| €60,000 | €7,824.38 | €15,156.38 | 25.26% | +€618.06 | €40,943.63 | €3,411.97 | €2,924.54 |
| €70,000 | €10,004.28 | €19,328.64 | 27.61% | +€739.52 | €46,675.20 | €3,889.60 | €3,333.94 |
| €80,000 | €12,349.34 | €23,918.98 | 29.9% | +€841.08 | €52,063.86 | €4,338.66 | €3,718.85 |
| €100,000 | €17,107.59 | €33,167.22 | 33.17% | +€1,027.90 | €62,771.16 | €5,230.93 | €4,483.65 |
| €120,000 | €21,969.52 | €42,518.36 | 35.43% | +€1,186.64 | €73,372.03 | €6,114.34 | €5,240.86 |
| €150,000 | €29,419.97 | €56,702.61 | 37.8% | +€1,474.77 | €89,115.78 | €7,426.32 | €6,365.41 |
Income tax in Extremadura 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 | €1,013.15 | €538.77 | €435.27 | €625.46 | €1,021.77 | €780.27 |
| €22,000 | €2,022.39 | €1,548.01 | €1,444.51 | €1,489.89 | €2,031.01 | €1,789.51 |
| €25,000 | €3,033.13 | €2,558.75 | €2,455.25 | €2,391.94 | €3,041.75 | €2,800.25 |
| €28,000 | €3,902.68 | €3,428.30 | €3,324.80 | €3,055.68 | €3,911.30 | €3,669.80 |
| €30,000 | €4,510.13 | €4,035.75 | €3,932.25 | €3,635.38 | €4,518.75 | €4,277.25 |
| €33,000 | €5,421.75 | €4,947.38 | €4,843.88 | €4,523.75 | €5,430.38 | €5,188.88 |
| €35,000 | €6,029.50 | €5,555.13 | €5,451.63 | €5,131.50 | €6,038.13 | €5,796.63 |
| €40,000 | €7,562.88 | €7,088.50 | €6,985 | €6,650.88 | €7,571.50 | €7,330 |
| €45,000 | €9,409.50 | €8,935.13 | €8,831.63 | €8,273.50 | €9,418.13 | €9,176.63 |
| €50,000 | €11,256.13 | €10,781.75 | €10,678.25 | €10,120.13 | €11,264.75 | €11,023.25 |
| €55,000 | €13,102.75 | €12,628.38 | €12,524.88 | €11,966.75 | €13,111.38 | €12,869.88 |
| €60,000 | €14,949.38 | €14,475 | €14,371.50 | €13,813.38 | €14,958 | €14,716.50 |
| €70,000 | €19,121.64 | €18,647.27 | €18,543.77 | €17,764.64 | €19,130.27 | €18,888.77 |
| €80,000 | €23,711.98 | €23,237.61 | €23,134.11 | €22,354.98 | €23,720.61 | €23,479.11 |
| €100,000 | €32,960.22 | €32,485.85 | €32,382.35 | €31,586.22 | €32,968.85 | €32,727.35 |
| €120,000 | €42,311.36 | €41,836.98 | €41,733.48 | €40,920.36 | €42,319.98 | €42,078.48 |
| €150,000 | €56,495.61 | €56,021.23 | €55,917.73 | €55,087.61 | €56,504.23 | €56,262.73 |
Monthly take-home in Extremadura (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 | €1,263.35 | €1,297.23 | €1,304.62 | €1,291.04 | €1,262.73 | €1,279.98 |
| €22,000 | €1,324.83 | €1,358.71 | €1,366.11 | €1,362.87 | €1,324.21 | €1,341.46 |
| €25,000 | €1,452.99 | €1,486.88 | €1,494.27 | €1,498.79 | €1,452.38 | €1,469.63 |
| €28,000 | €1,591.24 | €1,625.12 | €1,632.51 | €1,651.74 | €1,590.62 | €1,607.87 |
| €30,000 | €1,681.42 | €1,715.30 | €1,722.70 | €1,743.90 | €1,680.80 | €1,698.05 |
| €33,000 | €1,816.66 | €1,850.55 | €1,857.94 | €1,880.80 | €1,816.05 | €1,833.30 |
| €35,000 | €1,906.82 | €1,940.71 | €1,948.10 | €1,970.96 | €1,906.21 | €1,923.46 |
| €40,000 | €2,131.22 | €2,165.11 | €2,172.50 | €2,196.37 | €2,130.61 | €2,147.86 |
| €45,000 | €2,333.25 | €2,367.13 | €2,374.53 | €2,414.39 | €2,332.63 | €2,349.88 |
| €50,000 | €2,535.28 | €2,569.16 | €2,576.55 | €2,616.42 | €2,534.66 | €2,551.91 |
| €55,000 | €2,737.30 | €2,771.19 | €2,778.58 | €2,818.45 | €2,736.69 | €2,753.94 |
| €60,000 | €2,939.33 | €2,973.21 | €2,980.61 | €3,020.47 | €2,938.71 | €2,955.96 |
| €70,000 | €3,348.73 | €3,382.61 | €3,390.01 | €3,445.66 | €3,348.11 | €3,365.36 |
| €80,000 | €3,733.63 | €3,767.52 | €3,774.91 | €3,830.56 | €3,733.02 | €3,750.27 |
| €100,000 | €4,498.44 | €4,532.32 | €4,539.72 | €4,596.58 | €4,497.82 | €4,515.07 |
| €120,000 | €5,255.64 | €5,289.53 | €5,296.92 | €5,355 | €5,255.03 | €5,272.28 |
| €150,000 | €6,380.20 | €6,414.08 | €6,421.47 | €6,480.77 | €6,379.58 | €6,396.83 |
How Extremadura compares
On €30,000: €4,717.13 in Extremadura, €78.74 less than the common-regime average (€4,795.87). 3 communities charge less and 11 more; on €60,000, 14 and 0. Cheapest on €30,000: Madrid, €4,598.02.