SPAIN / CANARIAS / TAX TABLES / 2026

Canarias tax tables 2026

Name: Canarias tax tables 2026
Creator: CalcBloc
License: https://creativecommons.org/licenses/by/4.0/

The figures set by or for Canarias for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Spain are on the national page.

In force: 2026-01-01 to 2026-12-31
Currency: EUR
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Income tax

Regional IRPF scale (Canarias)

General taxable base, per year (the regional half, added to the state scale)	Rate
€0 to €13,748	9%
€13,748 to €19,422	11.5%
€19,422 to €35,924	14%
€35,924 to €57,566	18.5%
€57,566 to €93,268	23.5%
€93,268 to €123,745	25%
Over €123,745	26%

Source: Decreto Legislativo 1/2009 (Canarias), art. 18 bis (scale) and art. 18 quater (minimums), as amended by Ley 9/2025 DF 11ª · retrieved 2026-10-25

Personal and family minimums (Canarias)

Item	Value
Personal minimum	€5,606
Increase from age 65	€1,162
Further increase from age 75	€1,414
Child minimum: 1st child	€2,424
Child minimum: 2nd child	€2,727
Child minimum: 3rd child	€4,040
Child minimum: 4th and later child	€4,545
Increase per child under 3	€2,828

Source: Decreto Legislativo 1/2009 (Canarias), art. 18 bis (scale) and art. 18 quater (minimums), as amended by Ley 9/2025 DF 11ª · retrieved 2026-10-25

All Spain tax tables 2026 →

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CalcBloc (2026). Canarias tax tables 2026. Figures from official sources, last checked 2026-10-25. https://calcbloc.com/spain/tax-tables/2026/canarias

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<table style="border-collapse:collapse;font:14px/1.4 system-ui,sans-serif">
  <caption style="text-align:left;font-weight:600;padding:4px 8px">Regional IRPF scale (Canarias) (2026)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">General taxable base, per year (the regional half, added to the state scale)</th><th style="text-align:right;padding:4px 8px">Rate</th></tr></thead>
  <tbody>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€0 to €13,748</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">9%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€13,748 to €19,422</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">11.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€19,422 to €35,924</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">14%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€35,924 to €57,566</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">18.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€57,566 to €93,268</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">23.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€93,268 to €123,745</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">25%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Over €123,745</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">26%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/spain/tax-tables/2026/canarias">CalcBloc</a>. Effective 2026-01-01 to 2026-12-31.</p>

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Official sources

boe.esLey 35/2006 del Impuesto sobre la Renta de las Personas Físicas (texto consolidado) · retrieved 2026-10-20
boe.esReglamento del IRPF (RD 439/2007), arts. 80–87 · retrieved 2026-10-20
sede.agenciatributaria.gob.esAlgoritmo de cálculo del tipo de retención 2026 · retrieved 2026-10-20
hacienda.gob.esTributación autonómica. Medidas 2026, capítulos I y II · retrieved 2026-10-20
boe.esDecreto Legislativo 1/2009 (Canarias), art. 18 bis (scale) and art. 18 quater (minimums), as amended by Ley 9/2025 DF 11ª · retrieved 2026-10-25

How every figure is checked: methodology. All datasets: CalcBloc data.