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Practical Heritage Manual 2023.

State scale

Regulations: Art. 30 Wealth Tax Law

For the year 2023, the following tax scale is applicable:

Taxable base up to euros Full fee in euros Remaining taxable base up to euros Applicable rate Percentage
State scale of the wealth tax
0.00 0.00 167,129,45 0.2
167,129.45 334.26 167,123.43 0.3
334,252.88 835.63 334,246.87 0.5
668,499.75 2,506.86 668,499.76 0.9
1,336,999.51 8,523.36 1,336,999.50 1.3
2,673,999.01 25,904.35 2,673,999.02 1.7
5,347,998.03 71,362.33 5,347,998.03 2.1
10,695,996.06 183,670.29 From there on 3.5