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Practical Guide to Income Tax 2025. Part 1.

Autonomous Community of the Canary Islands

Regulations: Art. 18 bis Consolidated Text of the current legal provisions issued by the Autonomous Community of the Canary Islands on transferred taxes, approved by Legislative Decree 1/2009, of April 21

Taxable base from (euros) Full amount (euros) Remaining taxable base up to (euros) Applicable rate (%)
Scale applicable in the 2025 tax year for taxpayers resident in this Autonomous Community during that year
0.00 0.00 13,748 9.00
13,748 1,237.32 5,674  11.50
19,422  1,889.83 16.502 14.00
35,924  4,200.11 21,642 18.50
57,566 8,203.88 35,702 23.50
93.268 16,593.85 30,477 25.00
123,745 24,213.10 From there on 26,00

Note: Please note that the eleventh Final Provision of Law 9/2025, of December 23, on the General Budgets of the Autonomous Community of the Canary Islands for the year 2026 (BOC 29-12-2025 – BOE XX-01-2026) has modified, for the tax period 2025, the regional scale provided for in article 18 bis of Legislative Decree 1/2009, of April 21.