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Practical manual for Income Tax 2023.

Community of Valencia

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

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 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 Generalitat budget 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.