Personal Income Tax (IRPF) in Spain: Basque Country, Navarra, and the State Regime
Personal Income Tax (IRPF) in Spain: Basque Country, Navarra, and the State Regime
31/03/2026
📝- Index
In this post, you will find a comparison of personal income tax (IRPF) rates across the various Spanish territories.
The IRPF is a progressive tax applied in brackets, meaning that the tax rate increases as declared income rises.
In Spain, there is no uniform tax system: the special regional regimes of the Basque Country and Navarra coexist with the common state regime. Additionally, in the IRPF, autonomous communities under the common regime can implement specific modifications due to the regional financing system. Below we briefly analyze the IRPF rates applicable in the different Spanish territories.
First, it is necessary to differentiate between General Taxable Income and Savings Taxable Income, since the applicable rates vary depending on the type of income.
General Taxable Income
For GENERAL TAXABLE INCOME, the brackets based on income level are as follows:
| Taxable Base | Fixed Tax | Remaining Base | Rate |
| Up to euros | Euros | Up to euros | Percentage |
| 0,00 | 0,00 | 12.450,00 | 9,50 |
| 12.450,00 | 1.182,75 | 7.750,00 | 12,00 |
| 20.200,00 | 2.112,75 | 15.000,00 | 15,00 |
| 35.200,00 | 4.362,75 | 24.800,00 | 18,50 |
| 60.000,00 | 8.950,75 | 240.000,00 | 22,50 |
| 300.000,00 | 62.950,75 | Above | 24,50 |
The regional IRPF rates are those approved by each Autonomous Community, according to Law 22/2009 regulating the financing system for common-regime autonomous communities and Statutory Cities.
| Taxable Base (€) | Fixed Tax (€) | Remaining Base (€) | Rate (%) |
| 0,00 | 0,00 | 16.030,00 | 23,00 |
| 16.030,00 | 3.686,90 | 16.030,00 | 28,00 |
| 32.060,00 | 8.175,30 | 16.030,00 | 35,00 |
| 48.090,00 | 13.785,80 | 20.600,00 | 40,00 |
| 68.690,00 | 22.025,80 | 26.460,00 | 45,00 |
| 95.150,00 | 33.932,80 | 31.700,00 | 46,00 |
| 126.850,00 | 48.514,80 | 58.100,00 | 47,00 |
| 184.950,00 | 75.821,80 | Above | 49,00 |
Note: Each historical territory (Bizkaia, Álava, Gipuzkoa) sets its own rates, but the scales are similar.
| Taxable Base (€) | Fixed Tax (€) | Remaining Base (€) | Rate (%) |
| 4.080,00 | 13,00 | ||
| 4.080,00 | 530,40 | 5.100,00 | 22,00 |
| 9.180,00 | 1.652,40 | 10.200,00 | 25,00 |
| 19.380,00 | 4.202,40 | 13.260,00 | 28,00 |
| 32.640,00 | 7.915,20 | 14.280,00 | 36,50 |
| 46.920,00 | 13.127,40 | 14.280,00 | 41,50 |
| 61.200,00 | 19.053,60 | 20.400,00 | 44,00 |
| 81.600,00 | 28.029,60 | 45.900,00 | 47,00 |
| 127.500,00 | 49.602,60 | 51.000,00 | 49,00 |
| 178.500,00 | 74.592,60 | 127.500,00 | 50,50 |
| 306.000,00 | 138.980,10 | Remaining | 52,00 |
As shown, Navarra applies rates to lower income levels and has the highest marginal rate at 52%. In the state regime, the maximum marginal rate ranges between 47–50%, depending on the autonomous community.
Important: Each territory has its own reductions, deductions, and bonuses. Therefore, the effective average tax rate may differ significantly from the statutory maximum. Individual or family circumstances may result in lower taxation in territories with higher marginal rates.
Savings Taxable Income
For SAVINGS TAXABLE INCOME, the brackets are as follows:
| Taxable Base | Fixed Tax | Remaining Base | Rate |
| Up to euros | Euros | Up to euros | Percentage |
| 0,00 | 0,00 | 6.000 | 9,5 |
| 6.000,00 | 570 | 44.000 | 10,5 |
| 50.000,00 | 5.190 | 150.000 | 11,5 |
| 200.000,00 | 22.440 | 100.000 | 13,5 |
| 300.000,00 | 35.940 | Above | 15 |
| Parte de base liquidable del ahorro (€) | Tipo aplicable % |
| Hasta 2.500,00 | 20,00 |
| Desde 2.500,01 hasta 10.000,00 | 21,00 |
| Desde 10.000,01 hasta 15.000,00 | 22,00 |
| Desde 15.000,01 hasta 30.000,00 | 23,00 |
| Desde 30.000,01 en adelante | 25,00 |
Note: Each historical territory sets its own rates, but scales are similar.
| Taxable Base (€) | Fixed Tax (€) | Remaining Base (€) | Rate (%) |
| 6.000,00 | 20,00 | ||
| 6.000,00 | 1.200,00 | 4.000,00 | 22,00 |
| 10.000,00 | 2.080,00 | 5.000,00 | 24,00 |
| 15.000,00 | 3.280,00 | Remaining | 26,00 |
The differences are substantial, especially between the state and regional regimes. While rates may appear similar, the income brackets to which they apply differ, resulting in varying effective taxation.
However, as noted earlier, a higher marginal rate in one territory does not necessarily mean higher overall taxation, since individual circumstances and family situations allow for different deductions and benefits, potentially lowering total tax.
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