Navarre's foral income tax scale
Navarre runs its own income tax law and there is no state or regional share. The general scale has 11 bands from 13% to 52%, the last from €334,344.
| Taxable base from | Tax up to that point | Width of the band | Rate |
|---|---|---|---|
| €0 | €0 | €4,458 | 13% |
| €4,458 | €579.54 | €5,572 | 22% |
| €10,030 | €1,805.38 | €11,145 | 25% |
| €21,175 | €4,591.63 | €14,488 | 28% |
| €35,663 | €8,648.27 | €15,603 | 36.5% |
| €51,266 | €14,343.37 | €15,603 | 41.5% |
| €66,869 | €20,818.61 | €22,290 | 44% |
| €89,159 | €30,626.21 | €50,151 | 47% |
| €139,310 | €54,197.18 | €55,724 | 49% |
| €195,034 | €81,501.94 | €139,310 | 50.5% |
| €334,344 | €151,853.49 | no limit | 52% |
Credits against the tax
Instead of reducing the base, Navarre takes credits off the tax: an employment credit of €1,400 on earnings up to €12,500, falling to €700 and, from €50,000, to €400; a personal credit of €1,084, plus up to €1,280 on incomes up to €17,500 (nothing from €32,000); and child credits, raised by 40% on incomes up to €20,000.
| Child credit | Amount |
|---|---|
| First child | €483 |
| Second | €512 |
| Third | €732 |
| Fourth | €981 |
| Fifth | €1,111 |
| Sixth and later | €1,286 |
| Each child under 3 | €644 |
| Parent over 65 / 75 | €264 / €585 |
Income tax in Navarre by salary
An employee with no children or other income. “Vs. average” compares with the mean of the 15 common-regime communities.
| Gross salary | Income tax | Effective rate | Vs. average | Take-home a year | Per month (12 payments) | Per month (14 payments) |
|---|---|---|---|---|---|---|
| €18,000 | €347.58 | 1.93% | +€347.58 | €16,482.42 | €1,373.53 | €1,177.32 |
| €20,000 | €1,017.36 | 5.09% | −€278.23 | €17,682.64 | €1,473.55 | €1,263.05 |
| €22,000 | €1,653.91 | 7.52% | −€723.84 | €18,916.09 | €1,576.34 | €1,351.15 |
| €25,000 | €2,674.73 | 10.7% | −€744.55 | €20,700.27 | €1,725.02 | €1,478.59 |
| €28,000 | €3,713.70 | 13.26% | −€529.36 | €22,466.30 | €1,872.19 | €1,604.74 |
| €30,000 | €4,406.35 | 14.69% | −€389.52 | €23,643.65 | €1,970.30 | €1,688.83 |
| €33,000 | €5,432.16 | 16.46% | −€192.96 | €25,422.85 | €2,118.57 | €1,815.92 |
| €35,000 | €6,041.63 | 17.26% | −€137.90 | €26,683.37 | €2,223.61 | €1,905.96 |
| €40,000 | €7,546.28 | 18.87% | −€58.78 | €29,853.73 | €2,487.81 | €2,132.41 |
| €45,000 | €9,346.15 | 20.77% | +€22.21 | €32,728.85 | €2,727.40 | €2,337.78 |
| €50,000 | €11,146.03 | 22.29% | +€91.99 | €35,603.98 | €2,967 | €2,543.14 |
| €55,000 | €12,925.35 | 23.5% | +€136.71 | €38,499.65 | €3,208.30 | €2,749.98 |
| €60,000 | €14,865.48 | 24.78% | +€327.16 | €41,234.52 | €3,436.21 | €2,945.32 |
| €70,000 | €18,975.57 | 27.11% | +€386.45 | €47,028.27 | €3,919.02 | €3,359.16 |
| €80,000 | €23,344.70 | 29.18% | +€266.80 | €52,638.14 | €4,386.51 | €3,759.87 |
| €100,000 | €32,328.52 | 32.33% | +€189.20 | €63,609.86 | €5,300.82 | €4,543.56 |
| €120,000 | €41,705.96 | 34.75% | +€374.24 | €74,184.42 | €6,182.04 | €5,298.89 |
| €150,000 | €55,902.29 | 37.27% | +€674.45 | €89,916.10 | €7,493.01 | €6,422.58 |
Income tax in Navarre by household
Child credits split between both parents.
| 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 | €679.26 | €0 | €0 | €0 | €753.36 | €432.36 |
| €22,000 | €1,319.24 | €518.24 | €457.27 | €0 | €1,389.91 | €1,068.91 |
| €25,000 | €2,357.01 | €1,596.60 | €1,538.71 | €310.73 | €2,410.73 | €2,089.73 |
| €28,000 | €3,412.91 | €2,693.01 | €2,638.21 | €1,349.70 | €3,449.70 | €3,128.70 |
| €30,000 | €4,116.84 | €3,423.93 | €3,371.19 | €2,042.35 | €4,142.35 | €3,821.35 |
| €33,000 | €5,190.66 | €4,612.66 | €4,568.66 | €3,068.16 | €5,168.16 | €4,847.16 |
| €35,000 | €5,800.13 | €5,222.13 | €5,178.13 | €3,677.63 | €5,777.63 | €5,456.63 |
| €40,000 | €7,304.78 | €6,726.78 | €6,682.78 | €5,182.28 | €7,282.28 | €6,961.28 |
| €45,000 | €9,104.65 | €8,526.65 | €8,482.65 | €6,982.15 | €9,082.15 | €8,761.15 |
| €50,000 | €10,904.53 | €10,326.53 | €10,282.53 | €8,782.03 | €10,882.03 | €10,561.03 |
| €55,000 | €12,683.85 | €12,105.85 | €12,061.85 | €10,561.35 | €12,661.35 | €12,340.35 |
| €60,000 | €14,623.98 | €14,045.98 | €14,001.98 | €12,501.48 | €14,601.48 | €14,280.48 |
| €70,000 | €18,734.07 | €18,156.07 | €18,112.07 | €16,611.57 | €18,711.57 | €18,390.57 |
| €80,000 | €23,103.20 | €22,525.20 | €22,481.20 | €20,980.70 | €23,080.70 | €22,759.70 |
| €100,000 | €32,087.02 | €31,509.02 | €31,465.02 | €29,964.52 | €32,064.52 | €31,743.52 |
| €120,000 | €41,464.46 | €40,886.46 | €40,842.46 | €39,341.96 | €41,441.96 | €41,120.96 |
| €150,000 | €55,660.79 | €55,082.79 | €55,038.79 | €53,538.29 | €55,638.29 | €55,317.29 |
Monthly take-home in Navarre (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 | €1,287.20 | €1,335.71 | €1,335.71 | €1,335.71 | €1,281.90 | €1,304.83 |
| €22,000 | €1,375.05 | €1,432.27 | €1,436.62 | €1,469.29 | €1,370.01 | €1,392.94 |
| €25,000 | €1,501.29 | €1,555.60 | €1,559.74 | €1,647.45 | €1,497.45 | €1,520.38 |
| €28,000 | €1,626.22 | €1,677.64 | €1,681.56 | €1,773.59 | €1,623.59 | €1,646.52 |
| €30,000 | €1,709.51 | €1,759 | €1,762.77 | €1,857.69 | €1,707.69 | €1,730.62 |
| €33,000 | €1,833.17 | €1,874.45 | €1,877.60 | €1,984.77 | €1,834.77 | €1,857.70 |
| €35,000 | €1,923.21 | €1,964.49 | €1,967.63 | €2,074.81 | €1,924.81 | €1,947.74 |
| €40,000 | €2,149.66 | €2,190.95 | €2,194.09 | €2,301.27 | €2,151.27 | €2,174.20 |
| €45,000 | €2,355.03 | €2,396.31 | €2,399.45 | €2,506.63 | €2,356.63 | €2,379.56 |
| €50,000 | €2,560.39 | €2,601.68 | €2,604.82 | €2,712 | €2,562 | €2,584.93 |
| €55,000 | €2,767.23 | €2,808.51 | €2,811.65 | €2,918.83 | €2,768.83 | €2,791.76 |
| €60,000 | €2,962.57 | €3,003.86 | €3,007 | €3,114.18 | €2,964.18 | €2,987.11 |
| €70,000 | €3,376.41 | €3,417.70 | €3,420.84 | €3,528.02 | €3,378.02 | €3,400.95 |
| €80,000 | €3,777.12 | €3,818.40 | €3,821.55 | €3,928.72 | €3,778.72 | €3,801.65 |
| €100,000 | €4,560.81 | €4,602.10 | €4,605.24 | €4,712.42 | €4,562.42 | €4,585.35 |
| €120,000 | €5,316.14 | €5,357.42 | €5,360.57 | €5,467.74 | €5,317.74 | €5,340.67 |
| €150,000 | €6,439.83 | €6,481.11 | €6,484.26 | €6,591.44 | €6,441.44 | €6,464.36 |
Compared with the common regime
On €30,000: €4,406.35 in Navarre, €389.52 less than the common-regime average (€4,795.87). On €60,000: €14,865.48 against an average of €14,538.32. Cheapest on €30,000: Madrid, €4,598.02.