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Practical manual for Income Tax 2023.

Autonomous Community of Catalonia

Regulations: Art. 24/2010, of July 22, approving the autonomous scale of the Personal Income Tax

Taxable base up to (euros) Full amount (euros) Remaining taxable base up to (euros) Applicable rate (%)
Scale applicable in the year 2023 for taxpayers resident in said 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