Income Tax Rates in Catalonia: State and Catalan IRPF Brackets
The state and Catalan scales merged into one table, plus how the personal minimum works and why your payslip withholding is only an estimate.
Income tax (IRPF) for residents of Catalonia combines a state scale and a Catalan scale. For tax year 2025, the latest tables published as of November 2026, the combined rate on salary and other general income runs from 19% on the first €12,450 to 50% above €300,000. Savings income such as interest, dividends and gains is taxed separately, from 19% to 30%.
How is IRPF split between Spain and Catalonia?
IRPF is one tax collected by the national tax agency (Agencia Tributaria, AEAT), but each taxable base is taxed twice over: once with the state scale and once with the regional scale of the region where you live. Catalonia sets its own regional brackets and deductions, published by the Agència Tributària de Catalunya (Catalonia’s tax agency). The state scale is in the AEAT’s IRPF 2025 manual.
This applies to people who are tax resident in Spain and live in Catalonia. Non-residents pay a different tax with flat rates, and people under the special regime for inbound workers follow other rules; see our guides to the 183-day residency rule and the Beckham Law.
What are the 2025 rates on salary and general income?
General income includes salary, pensions, self-employed profits and rental income. The table merges the two scales: each band shows the state rate, the Catalan rate and the total that applies to the euros inside that band.
| Taxable base (from–to) | State | Catalonia | Combined |
|---|---|---|---|
| €0 – €12,450 | 9.5% | 9.5% | 19% |
| €12,450 – €12,500 | 12% | 9.5% | 21.5% |
| €12,500 – €20,200 | 12% | 12.5% | 24.5% |
| €20,200 – €22,000 | 15% | 12.5% | 27.5% |
| €22,000 – €33,000 | 15% | 16% | 31% |
| €33,000 – €35,200 | 15% | 19% | 34% |
| €35,200 – €53,000 | 18.5% | 19% | 37.5% |
| €53,000 – €60,000 | 18.5% | 21.5% | 40% |
| €60,000 – €90,000 | 22.5% | 21.5% | 44% |
| €90,000 – €120,000 | 22.5% | 23.5% | 46% |
| €120,000 – €175,000 | 22.5% | 24.5% | 47% |
| €175,000 – €300,000 | 22.5% | 25.5% | 48% |
| Over €300,000 | 24.5% | 25.5% | 50% |
These are marginal rates. Only the part of your base inside each band pays that band’s rate, so someone with a €40,000 base pays 19% on the first slice, 21.5% on the next, and so on, not 37.5% on everything. The Catalan scale shown is the one the ATC publishes for tax year 2025, which is declared in spring 2026.
How is savings income taxed?
Interest, dividends, and gains from selling shares, funds or property go into the savings base, taxed with its own scale. The AEAT’s 2025 manual sets the same rates for the state half and the regional half:
| Savings base | State | Regional | Combined |
|---|---|---|---|
| €0 – €6,000 | 9.5% | 9.5% | 19% |
| €6,000 – €50,000 | 10.5% | 10.5% | 21% |
| €50,000 – €200,000 | 11.5% | 11.5% | 23% |
| €200,000 – €300,000 | 13.5% | 13.5% | 27% |
| Over €300,000 | 15% | 15% | 30% |
The ATC’s own page still showed 14% for the regional part above €300,000 in November 2026, while the AEAT manual shows 15%. The difference only matters for savings income above €300,000; if that is your case, check the figure used in your return.
What allowances reduce the tax?
Spain does not use a tax-free band. Instead, a personal and family minimum (mínimo personal y familiar) is taxed at the bottom rates and that amount is then subtracted, which has a similar effect. As of the 2025 tax year, the AEAT sets:
- a taxpayer minimum of €5,550 a year;
- €1,150 more from age 65, and a further €1,400 from age 75;
- extra amounts for children, dependent elderly relatives and disability, set out in the AEAT manual.
Employees also deduct their Social Security contributions and a fixed amount for work expenses before the scale is applied. Catalonia’s own deductions, subtracted from the regional share of the tax, include ones for the birth or adoption of a child, renting your main home in certain cases, and donations to some entities. Each has its own conditions on the ATC website.
How does withholding on your payslip work?
Your employer withholds a percentage of each payslip as an advance on your IRPF, called the retención. The percentage is calculated with the official AEAT method from your expected annual pay, your contract and your personal situation, which you report to the employer on form 145 (marital status, children, disability, mortgage on your home bought before 2013). If your situation changes, give the employer a new form 145.
- Check the withholding rate on your payslip.
- Tell your employer about any change in children, dependents or disability using form 145.
- After the year ends, file the annual return (declaración de la renta), usually from April to June, where withholding is set against the tax actually due.
- If too much was withheld you get a refund; if too little, you pay the difference.
Withholding is an estimate, not the final tax. People with two employers in a year, or with large rental or savings income, often owe money at the return.
Bottom line
Use the combined table to estimate your marginal rate, then look at the withholding percentage on your payslip: if it is well below what the table suggests, set aside money for the return. For complex cases, such as a move into Spain mid-year or income from abroad, ask an asesor fiscal before filing.
FAQ
Is Catalan income tax higher than in other regions?
Each region sets its own scale, so the total differs by region. Compare the regional tables in the AEAT manual if you are choosing where to live.
Does the 2026 scale differ from 2025?
Rates for 2026 are declared in spring 2027. Check the ATC and AEAT pages when they publish the 2026 tables.
Are rental incomes general or savings income?
Rental income from property is general income and goes through the main scale, after allowable expenses.
Does withholding apply to the self-employed?
Self-employed workers usually pay quarterly advances themselves instead; see registering as autónomo for the basics.
