🇪🇸 Illes Balears
Net salary in the Balearic Islands: state and regional IRPF
Spanish income tax is charged on two scales at once: the state one, identical in every common-regime community, and the one voted by the community of residence. This page applies the scale voted by the Balearic Islands to the salary you enter, for the city of Palma as for the rest of the community.
The state scale and the scale this community has voted are both applied to the same taxable base, each one less the same scale applied to the taxpayer minimum.
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Tax breakdown by bracket
| Bracket | Rate | Amount | Tax |
|---|---|---|---|
| €0 – €10,000 | 18.5% | €10,000 | €1,850 |
| €10,000 – €12,450 | 20.8% | €2,450 | €508 |
| €12,450 – €18,000 | 23.3% | €5,550 | €1,290 |
| €18,000 – €20,200 | 26.3% | €2,200 | €578 |
| €20,200 – €30,000 | 29.3% | €9,800 | €2,867 |
| €30,000 – €35,200 | 32.5% | €2,725 | €886 |
| Personal allowance | - €1,027 | ||
| Income tax | €6,952 | ||
Social contributions breakdown
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Computed for your profile: 25,773 € net in Balearic Islands.
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|---|---|---|
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This is an estimate for informational purposes. Actual taxes vary based on individual circumstances. Verify with local tax authorities for accurate calculations.
🇪🇸 Spain
The scale applied here is the state scale of Art. 63.1 LIRPF plus the scale voted by the Balearic Islands under Art. 74.1, summed bracket by bracket, reaching 49.25% on the top slice of the base. The Balearic scale is Art. 1 of Decreto Legislativo 1/2014 in the wording of Ley 12/2023, in force since 1 January 2024. Art. 2 of the same text raises four categories of minimum by 10%, none of which is the general taxpayer minimum of someone under 65: the taxpayer minimum over 65 and over 75, the second and subsequent descendants, ascendants, and disability. Those raised amounts are not modelled.
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What the calculation reproduces, what it does not model
The scale applied here is the state scale of Art. 63.1 LIRPF plus the scale voted by the Balearic Islands under Art. 74.1, summed bracket by bracket, reaching 49.25% on the top slice of the base. The taxpayer's own minimum is applied as a credit at the single-person amount of 5,550 EUR; a taxpayer with dependants or over 65 is entitled to more, which is not modelled, so their tax is slightly over-stated. The employment-income reduction (Art. 20 LIRPF) and the cuota-side deduction for low employment income (disposición adicional 61ª LIRPF, amended with effect from 1 January 2026 by Art. 28 of Real Decreto-ley 5/2026) are both modelled, but each is granted only to a taxpayer whose income other than the employment income in question, exempt income aside, does not exceed 6,500 EUR a year, and the second only on income from an actual employment or statutory relationship: the calculator tests neither condition, since it covers salary only. The 2,000 EUR standard expenses deduction of Art. 19.2.f) is not modelled, so the base is slightly over-stated. The solidarity contribution on pay above the maximum contribution base (Art. 19 bis LGSS) is not modelled: in 2026 it costs the employee 0.19%, 0.21% then 0.24% of the excess by tranche, so contributions are slightly under-stated above 5,101.20 EUR a month. The Basque Country and Navarre levy their own income tax under their Concierto and Convenio and are outside this calculation. The Balearic scale is Art. 1 of Decreto Legislativo 1/2014 in the wording of Ley 12/2023, in force since 1 January 2024. Art. 2 of the same text raises four categories of minimum by 10%, none of which is the general taxpayer minimum of someone under 65: the taxpayer minimum over 65 and over 75, the second and subsequent descendants, ascendants, and disability. Those raised amounts are not modelled. Deductions voted by the comunidad against its own share of the tax are not modelled: a taxpayer entitled to one pays less than shown.
The two IRPF scales in the Balearic Islands
The general taxable base is charged under the state scale (Art. 63.1 of the income tax law) and under the scale voted by the Balearic Islands (Art. 74.1). Each scale is first applied to the base, then the law subtracts the same scale applied to the taxpayer’s own minimum: 5,550 EUR on the state side, and 5,550 EUR on the community side. For a single taxpayer under 65 with no dependants that mechanism is worth a credit of 1,026.75 EUR against the tax due.
State scale
| 0 to 12,450 EUR | 9.50% |
| 12,450 to 20,200 EUR | 12% |
| 20,200 to 35,200 EUR | 15% |
| 35,200 to 60,000 EUR | 18.50% |
| 60,000 to 300,000 EUR | 22.50% |
| above 300,000 EUR | 24.50% |
Balearic Islands scale
| 0 to 10,000 EUR | 9% |
| 10,000 to 18,000 EUR | 11.25% |
| 18,000 to 30,000 EUR | 14.25% |
| 30,000 to 48,000 EUR | 17.50% |
| 48,000 to 70,000 EUR | 19% |
| 70,000 to 90,000 EUR | 21.75% |
| 90,000 to 120,000 EUR | 22.75% |
| 120,000 to 175,000 EUR | 23.75% |
| above 175,000 EUR | 24.75% |
Added together, the two scales take the marginal rate to 49.25% on the highest slice of the base. Employee social contributions come to 6.50% of gross, capped at 61,214.40 EUR a year, and are deducted from the base before the scales apply.
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Common questions
Sources
State scale, minimum and reductions: Ley 35/2006 del IRPF, consolidated text. The community’s power to set them: Ley 22/2009, Art. 46. Contribution rates and maximum base for 2026: Orden PJC/297/2026 and Real Decreto-ley 3/2026. Community scale: Decreto Legislativo 1/2014, arts. 1 y 2 (Illes Balears). · Tax year 2026 · Last updated September 2026