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Practical Guide to Income Tax 2025. Part 1.

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 2025 tax year for taxpayers resident in this Autonomous Community during that year
0.00 0.00 10,000 9
10,000 900 8.000 11.25
18,000 1,800 12,000 14.25
30,000 3,510 18,000 17.5
48,000 6.660 22,000 19
70,000 10,840 20,000 21.75
90,000 15.190 30,000 22.75
120,000 22.015 55,000 23.75
175,000 35,077.50 From there on 24.75