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Practical Income Manual 2022.

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 (%)
Scale applicable in fiscal year 2022 by taxpayers residing in said fiscal year in this Autonomous Community
0.00 0.00 12,450.00 10.50
12,450.00 1,307.25 5,257.20 12.00
17,707.20 1,938.11 3,292.80 14.00
21,000.00 2,399.10 12,007.20 15.00
33,007.20 4,200.18 20,400.00 18.80
53,407.20 8,035.38 36,592.80 21.50
90,000.00 15,902.83 30,000.00 23.50
120,000.00 22,952.83 55,000.00 24.50
175,000.00 36,427.83 From there on 25.50

Note: Please note that article 41 of Law 2/2021, of December 29, on fiscal, financial, administrative and public sector measures ( DOGC 12-31-2021- BOE 01-21-2022), has modified, with effect from January 1, 2022, the autonomous scale provided for in the sole article of Law 24/2010.