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Practical Income Manual 2023.

Community of Valencia

Regulations: Art. 2 Law 13/1997, of December 23, which regulates the regional section of the Personal Income Tax and other transferred taxes

Liquidable base up to (euros) Full fee (euros) Remainder base liquidable up to (euros) Applicable rate (%)
Scale applicable in fiscal year 2023 by taxpayers residing in said fiscal year in this Autonomous Community
0 0 12,000 9.00
12,000 1,080.00 10,000 12.00
22,000 2,280.00 10,000 15.00
32,000 3,780.00 10,000 17.50
42,000 5,530.00 10,000 20.00
52,000 7,530.00 10,000 22.50
62,000 9,780.00 10,000 25.00
72,000 12,280.00 28,000 26.50
100,000 19,700.00 50,000 27.50
150,000 33,450.00 50,000 28.50
200,000 47,700.00 From there on 29.50.

Note: Please note that Final Provision 1.1 of Law 9/2022, of December 30, on the budgets of the Generalitat for the year 2023 ( DOGV 12-31-2022) has modified, in the 2023 tax period, the autonomous scale provided for in article 2 of Law 13/1997, of December 23.