Ceuta and Melilla have the lowest income tax in Spain for people who live there: residents deduct 60% of the tax on income earned in those cities.
Who gets it
- Residents of Ceuta or Melilla.
- On income earned there: the salary from a job in the city, a business based there, and so on.
- If you move there, some income requires a minimum period of residence.
How much it is worth
On €30,000 gross as an employee:
The gap grows with salary, because 60% comes off a larger tax. On €60,000: €50,234 in Ceuta against €42,184 in Madrid.
What does not change
Social Security is the same as in the rest of Spain. The deduction only affects IRPF.
The calculator assumes all your income is earned in Ceuta or Melilla. If part of it comes from elsewhere, the deduction will be smaller.
Compare with the other regions in which region charges the least IRPF or work out your case in the calculator.