Skip to main content
Practical Heritage Manual 2025.

State scale

Regulations: Art. 30 Wealth Tax Law

The following tax scale applies to the fiscal year 2025:

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