Ceuta tax tables 2026
The figures set by or for Ceuta for 2026: income tax brackets, payroll contributions and employer rates. Federal or national figures for Spain are on the national page.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Complementary scale (Ceuta, state-administered)
| General taxable base, per year (the regional half, added to the state scale) | Rate |
|---|---|
| €0 to €12,450 | 9.5% |
| €12,450 to €20,200 | 12% |
| €20,200 to €35,200 | 15% |
| €35,200 to €60,000 | 18.5% |
| Over €60,000 | 22.5% |
Source: Ley 35/2006 del IRPF: disposición adicional 32ª and art. 65 (regional scale for residents of Ceuta and Melilla); art. 68.4 (60% deduction) · retrieved 2026-10-25
Ceuta and Melilla deduction
| Item | Value |
|---|---|
| Deduction from the tax on income earned there (art. 68.4) | 60% |
| Withholding multiplied by | 40% |
Source: AEAT, Algoritmo de cálculo del tipo de retención 2026 (Tratamiento de Ceuta y Melilla; límites mínimos); Ley 35/2006 art. 68.4 · retrieved 2026-10-25
Cite this table
For reports, articles and coursework. Each figure's own official source is listed with its section.
Embed this table
Free to use on your site. Keep the "Powered by CalcBloc" link: it is how readers can check the figures. For live data, use the free API.
Use the data
The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.
Official sources
- Ley 35/2006 del IRPF: disposición adicional 32ª and art. 65 (regional scale for residents of Ceuta and Melilla); art. 68.4 (60% deduction) · retrieved 2026-10-25
- Reglamento del IRPF (RD 439/2007), arts. 80–87 · retrieved 2026-10-20
- AEAT, Algoritmo de cálculo del tipo de retención 2026 (Tratamiento de Ceuta y Melilla; límites mínimos); Ley 35/2006 art. 68.4 · retrieved 2026-10-25
- Tributación autonómica. Medidas 2026, capítulos I y II · retrieved 2026-10-20
How every figure is checked: methodology. All datasets: CalcBloc data.