Autonomous Community of Catalonia
Regulations: Sole art. Law 24/2010, of July 22, approving the regional scale of the Personal Income Tax.
| Liquidable base up to (euros) | Full fee (euros) | Remainder base liquidable up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 17,707.20 | 12.00 |
| 17,707.20 | 2,124.86 | 15,300.00 | 14.00 |
| 33,007.20 | 4,266.86 | 20,400.00 | 18.50 |
| 53,407.20 | 8,040.86 | 36,592.80 | 21.50 |
| 90,000.00 | 15,908.31 | 30,000.00 | 23.50 |
| 120,000.00 | 22,958.31 | 55,000.00 | 24.50 |
| 175,000.00 | 36,433.31 | From there on | 25.50 |