Community of Valencia
Regulations: Art. 2 Law 13/1997, of December 23, regulating the autonomous section of the personal income tax and other transferred taxes .
| Taxable base up to (euros) | Full amount (euros) | Remaining taxable base up to (euros) | Applicable rate (%) |
|---|---|---|---|
| 0.00 | 0.00 | 12,450.00 | 10.00 |
| 12,450.00 | 1,245.00 | 4,550.00 | 11.00 |
| 17,000.00 | 1,745.50 | 13,000.00 | 13.90 |
| 30,000.00 | 3,552.50 | 20,000.00 | 18.00 |
| 50,000.00 | 7,152.50 | 15,000.00 | 23.50 |
| 65,000.00 | 10,677.50 | 15,000.00 | 24.50 |
| 80,000.00 | 14,352.50 | 40,000.00 | 25.00 |
| 120,000.00 | 24,352.50 | 20,000.00 | 25.50 |
| 140,000.00 | 29,452.50 | 35,000.00 | 27.50 |
| 175,000.00 | 39,077.50 | From there on | 29.50 |