Spanish income tax rates 2015 by region (comunidad)

Spanish income tax is shared between central state government and the local regions. Central government lowered tax rates for 2015 and also simplified the tax bands from seven to five. However, most regions did not take the opportunity to do the same, therefore some regions now have up to ten tax bands. (Updated for reduction in State tax rates made in July 2015.)

 

 

State Bands

State

Region

Total 2015

 

   

 

 

€0 - €12,450

9.5%

10.0%

19.5%

€12,450 - €20,200

12.0%

12.5%

24.5%

€20,200 - €35,200

15.0%

15.5%

30.5%

€35,200 - €60,000

18.5%

19.5%

38.0%

Over €60,000

22.5%

23.5%

46.0%

 


Andalucía

State

Region

Total 2015

 

         

         

         

€0 - €12,450

9.5%

12%

21.5%

€12,450 - €17,707.20

12.0%

12%

24.0%

€17,707.20 - €20,200

12.0%

14%

26.0%

€20,200 - €33,007.20

15.0%

14%

29.0%

€33,007.20 - €35,200

15.0%

18.5%

33.5%

€35,200 - €53,407.20

18.5%

18.5%

37.0%

€53,407.20 - €60,000

18.5%

21.5%

40.0%

€60,000 - €120,000

22.5%

23.5%

46.0%

Over €120,000

22.5%

25.5%

48.0%

 

Cataluña

State

Region

Total 2015

 

         

         

         

€0 - €12,450

9.5%

12%

21.5%

€12,450 - €17,707.20

12.0%

12%

24.0%

€17,707.20 - €20,200

12.0%

14%

26.0%

€20,200 - €33,007.20

15.0%

14%

29.0%

€33,007.20 - €35,200

15.0%

18.5%

33.5%

€35,200 - €53,407.20

18.5%

18.5%

37.0%

€53,407.20 - €60,000

18.5%

21.5%

40.0%

€60,000 - €120,000

22.5%

21.5%

44.0%

€120,000 - €175,000

22.5%

23.5%

46.0%

Over €175,000

22.5%

25.5%

48.0%

 

Madrid

State

Region

Total 2015

 

                  

         

         

€0 - €12,450

9.5%

9.5%

19.0%

€12,450 - €17,707.20

12.0%

11.2%

23.2%

€17,707.20 - €20,200

12.0%

13.3%

25.3%

€20,200 - €33,007.20

15.0%

13.3%

28.3%

€33,007.20 - €35,200

15.0%

17.9%

32.9%

€35,200 - €53,407.20

18.5%

17.9%

36.4%

€53,407.20 - €60,000

18.5%

21%

39.5%

Over €60,000

22.5%

21%

43.5%

 

Murcia

State

Region

Total 2015

 

         

         

         

€0 - €12,450

9.5%

10%

19.5%

€12,450 - €20,200

12.0%

12.5%

24.5%

€20,200 - €35,200

15.0%

15.5%

30.5%

€35,200 - €60,000

18.5%

19.5%

38.0%

Over €60,000

22.5%

23.5%

46.0%

 

Valencia

State

Region

Total 2015

 

 

 

 

€0 - €12,450

9.5%

11.9%

21.4%

€12,450 - €17,707.20

12.0%

11.9%

23.9%

€17,707.20 - €20,200

12.0%

13.92%

25.92%

€20,200 - €33,007.20

15.0%

13.92%

28.92%

€33,007.20 - €35,200

15.0%

18.45%

33.45%

€35,200 - €53,407.20

18.5%

18.45%

36.95%

€53,407.20 - €60,000

18.5%

21.48%

39.98%

€60,000 - €120,000

22.5%

21.48%

43.98%

€120,000 - €175,000

22.5%

22.48%

44.98%

Over €175,000

22.5%

23.48%

45.98%