In the regions under the common system, IRPF has two parts: a state scale that is the same for everyone and a regional scale that each region sets.
How they combine
Both scales apply separately to your taxable base and the results are added. In each bracket, your marginal rate is the state rate plus the regional rate. In Cataluña, for example, the first bracket pays 9.5% state plus 9.5% regional.
The state scale is in the 2026 IRPF brackets.
What each region can change
- The brackets and rates of its half.
- The personal and family allowances of its half.
- Its own deductions: for rent, births, school costs…
Why some charge more
On €30,000 gross, the net ranges from €23,091 in Cataluña to €26,080 in Ceuta. But the biggest differences come at high salaries, where higher regional rates weigh more.
Example: Cataluña
Cataluña has eight regional brackets, from 9.5% to 25.5%. The Cataluña page combines its scale with the state one bracket by bracket, and every region has the same table: Andalucía, Comunitat Valenciana, Galicia…
The calculator applies regional scales and allowances, but not each region's own deductions, which depend on your case.
Choose your region in the calculator to see how your IRPF splits between the two halves.