Half of IRPF is set by each region (comunidad autónoma), so the same salary leaves a different net amount depending on where you live.
The comparison on €30,000 gross
For a single employee with no children and a permanent contract:
| Region | Employee, net per year | Employee, per payment (14) | Autónomo, net per year |
|---|---|---|---|
| Ceuta | €26,080 | €1,863 | €23,467 |
| Melilla | €26,080 | €1,863 | €23,467 |
| Navarra | €23,644 | €1,689 | €21,138 |
| Álava | €23,555 | €1,683 | €22,252 |
| Bizkaia | €23,555 | €1,683 | €22,252 |
| Gipuzkoa | €23,555 | €1,683 | €22,252 |
| Comunidad de Madrid | €23,452 | €1,675 | €21,176 |
| La Rioja | €23,418 | €1,673 | €21,159 |
| Cantabria | €23,342 | €1,667 | €21,101 |
| Extremadura | €23,333 | €1,667 | €21,152 |
| Comunitat Valenciana | €23,307 | €1,665 | €21,069 |
| Región de Murcia | €23,285 | €1,663 | €21,020 |
| Canarias | €23,274 | €1,662 | €21,023 |
| Galicia | €23,255 | €1,661 | €21,024 |
| Asturias | €23,217 | €1,658 | €20,966 |
| Castilla y León | €23,217 | €1,658 | €20,966 |
| Andalucía | €23,188 | €1,656 | €20,958 |
| Aragón | €23,170 | €1,655 | €20,940 |
| Illes Balears | €23,139 | €1,653 | €20,894 |
| Castilla-La Mancha | €23,124 | €1,652 | €20,894 |
| Cataluña | €23,091 | €1,649 | €20,883 |
The highest net is in Ceuta, at €26,080, and the lowest in Cataluña, at €23,091. That is a €2,988 difference a year.
Why the top is so different
- Ceuta and Melilla have a 60% deduction on the tax.
- The Basque Country and Navarra have their own tax system, with different scales and credits.
Among the other regions the differences are smaller but real: they come from the regional scale and the region's own allowances. See how regional scales work.
Higher salaries, bigger gaps
The more you earn, the more the regional half weighs. See the tables for €45,000 or €60,000 gross.
Before you move
You are taxed in the region where you live for most of the year, not where your company is. And the tax office watches for fake changes of residence. See tax residence and your region.
Choose your region in the calculator and compare.