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Practical manual for Income Tax 2023.

Autonomous Community of the Balearic Islands

Regulations: Art. 1 Revised Text of the Legal Provisions of the Autonomous Community of the Balearic Islands on Taxes Transferred by the State, approved by Legislative Decree 1/2014, of June 6

Taxable base from (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 10,000 9.50
10,000 950 8.000 11.75
18,000 1.890 12,000 14.75
30,000 3.660 18,000 17.75
48,000 6.855 22,000 19.25
70,000 11.090 20,000 22.00
90,000 15.490 30,000 23.00
120,000 22.390 55,000 24.00
175,000 35.590 From there on 25.00