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Practical Guide to Income Tax 2025. Part 1.

Autonomous Community of Catalonia

Regulations: Art. 611-1 Legislative Decree 1/2024, of March 12, approving the sixth book of the tax code of Catalonia, which includes the consolidated text of the legal provisions in force in Catalonia regarding transferred taxes.

Taxable base up to (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 12,500.00 9.50
12,500.00 1,187.50 9,500.00 12.50
22,000.00 2,375.00 11,000.00 16.00
33,000.00 4,135.00 20,000.00 19.00
53,000.00 7,935.00 37,000.00 21.50
90,000.00 15,890.00 30,000.00 23.50
120,000.00 22,940.00 55,000.00 24.50
175,000.00 36,415.00 From there on 25.50