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Practical manual for Income Tax 2022.

Autonomous Community of La Rioja

Regulations: Art. 31 Law 10/2017, of October 27, consolidating the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes

Taxable base up to (euros)Full amount (euros)Remaining taxable base up to (euros)Applicable percentage type
Scale applicable in the year 2022 for taxpayers resident in said year in this Autonomous Community
0.00 0.00 12,450.00 9.00
12,450.00 1,120.50 7,750.00 11.60
20,200.00 2,019.50 15,000.00 14.60
35,200.00 4.209,50 14,800.00 18.80
50,000.00 6.991,90 10,000.00 19.50
60,000.00 8,941.90 60,000.00 25.00
120,000.00 23,941.90 From there on 27,00