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SPAIN / GIPUZKOA / TAX TABLES / 2026

Gipuzkoa tax tables 2026

The figures set by or for Gipuzkoa 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

Income tax

Foral IRPF scale (Gipuzkoa)

Whole general taxable base, per year (no personal minimum: circumstances are tax credits)Rate
€0 to €18,08023%
€18,080 to €36,16028%
€36,160 to €54,24035%
€54,240 to €77,45040%
€77,450 to €107,26045%
€107,260 to €142,96046%
€142,960 to €208,39047%
Over €208,39049%

Source: Norma Foral 13/2013 (Bizkaia) IRPF, art. 75, consolidated text updated to 01/01/2026; same scale in Norma Foral 33/2013 (Álava) art. 75 and Norma Foral 6/2025 (Gipuzkoa, Presupuestos 2026) · retrieved 2026-10-25

Work income bonus (bonificación, art. 23)

ItemValue
Bonus for income up to€14,800
Full bonus€8,000
Above that8,000 − 0.6098 × (income − 14,800) up to 23,000
Minimum bonus€3,000

Source: Bonificación del rendimiento del trabajo, art. 23: NF 13/2013 (Bizkaia), NF 33/2013 (Álava), NF 3/2014 (Gipuzkoa) as amended by NF 1/2025 · retrieved 2026-10-25

Tax credits

ItemValue
General credit per return (minoración de cuota, art. 77)€1,615
Age credit: 65 or over€393
Age credit: 75 or over€714
Full age credit for taxable base up to€20,000
No age credit from taxable base of€30,000

Source: Minoración de cuota, art. 77: NF 13/2013 (Bizkaia), NF 33/2013 (Álava), NF 6/2025 (Gipuzkoa) · retrieved 2026-10-25

Descendant credits (Gipuzkoa, art. 79)

ItemValue
1st descendant€682
2nd descendant€844
3rd descendant€1,421
4th descendant€1,680
5th and later descendant€2,195
Increase per descendant under 6€394

Source: Norma Foral 6/2025 (Gipuzkoa), Presupuestos Generales 2026, BOG 31-12-2025: amendments to NF 3/2014 arts. 75, 77, 79, 83 · retrieved 2026-10-25

Withholding table (percent of all pay)

ItemValue
Annual gross pay up to €20,0000 descendants 0%, 1: 0%, 2: 0%, 3: 0%, 4: 0%, 5: 0%, more: 0%
Annual gross pay up to €20,5100 descendants 7%, 1: 5%, 2: 3%, 3: 0%, 4: 0%, 5: 0%, more: 0%
Annual gross pay up to €21,3000 descendants 8%, 1: 6%, 2: 4%, 3: 1%, 4: 0%, 5: 0%, more: 0%
Annual gross pay up to €22,1500 descendants 9%, 1: 7%, 2: 5%, 3: 2%, 4: 0%, 5: 0%, more: 0%
Annual gross pay up to €23,2200 descendants 10%, 1: 9%, 2: 7%, 3: 4%, 4: 0%, 5: 0%, more: 0%
Annual gross pay up to €24,0500 descendants 11%, 1: 10%, 2: 8%, 3: 5%, 4: 1%, 5: 0%, more: 0%
Annual gross pay up to €25,4100 descendants 12%, 1: 11%, 2: 9%, 3: 6%, 4: 3%, 5: 0%, more: 0%
Annual gross pay up to €27,4400 descendants 13%, 1: 12%, 2: 10%, 3: 7%, 4: 4%, 5: 0%, more: 0%
Annual gross pay up to €29,7900 descendants 14%, 1: 13%, 2: 11%, 3: 9%, 4: 6%, 5: 2%, more: 0%
Annual gross pay up to €32,6100 descendants 15%, 1: 14%, 2: 13%, 3: 10%, 4: 8%, 5: 4%, more: 0%
Annual gross pay up to €36,3500 descendants 16%, 1: 15%, 2: 14%, 3: 12%, 4: 9%, 5: 6%, more: 0%
Annual gross pay up to €40,6700 descendants 17%, 1: 16%, 2: 15%, 3: 13%, 4: 11%, 5: 8%, more: 0%
Annual gross pay up to €44,5600 descendants 18%, 1: 17%, 2: 16%, 3: 15%, 4: 13%, 5: 10%, more: 2%
Annual gross pay up to €48,0600 descendants 19%, 1: 18%, 2: 17%, 3: 16%, 4: 14%, 5: 12%, more: 4%
Annual gross pay up to €52,0200 descendants 20%, 1: 19%, 2: 18%, 3: 17%, 4: 15%, 5: 13%, more: 7%
Annual gross pay up to €56,7800 descendants 21%, 1: 20%, 2: 20%, 3: 18%, 4: 17%, 5: 15%, more: 9%
Annual gross pay up to €61,8200 descendants 22%, 1: 21%, 2: 21%, 3: 20%, 4: 18%, 5: 16%, more: 11%
Annual gross pay up to €65,7100 descendants 23%, 1: 22%, 2: 22%, 3: 21%, 4: 19%, 5: 18%, more: 12%
Annual gross pay up to €70,0800 descendants 24%, 1: 23%, 2: 23%, 3: 22%, 4: 21%, 5: 19%, more: 14%
Annual gross pay up to €75,0200 descendants 25%, 1: 25%, 2: 24%, 3: 23%, 4: 22%, 5: 20%, more: 16%
Annual gross pay up to €80,7300 descendants 26%, 1: 26%, 2: 25%, 3: 24%, 4: 23%, 5: 22%, more: 17%
Annual gross pay up to €86,7700 descendants 27%, 1: 27%, 2: 26%, 3: 25%, 4: 24%, 5: 23%, more: 19%
Annual gross pay up to €92,1900 descendants 28%, 1: 28%, 2: 27%, 3: 26%, 4: 25%, 5: 24%, more: 21%
Annual gross pay up to €98,3500 descendants 29%, 1: 29%, 2: 28%, 3: 27%, 4: 27%, 5: 25%, more: 22%
Annual gross pay up to €105,3800 descendants 30%, 1: 30%, 2: 29%, 3: 29%, 4: 28%, 5: 27%, more: 23%
Annual gross pay up to €113,1800 descendants 31%, 1: 31%, 2: 30%, 3: 30%, 4: 29%, 5: 28%, more: 25%
Annual gross pay up to €122,0300 descendants 32%, 1: 32%, 2: 31%, 3: 31%, 4: 30%, 5: 29%, more: 26%
Annual gross pay up to €132,2000 descendants 33%, 1: 33%, 2: 32%, 3: 32%, 4: 31%, 5: 30%, more: 28%
Annual gross pay up to €144,1400 descendants 34%, 1: 34%, 2: 33%, 3: 33%, 4: 32%, 5: 32%, more: 29%
Annual gross pay up to €157,3000 descendants 35%, 1: 35%, 2: 34%, 3: 34%, 4: 33%, 5: 33%, more: 31%
Annual gross pay up to €172,2800 descendants 36%, 1: 36%, 2: 36%, 3: 35%, 4: 35%, 5: 34%, more: 32%
Annual gross pay up to €190,4100 descendants 37%, 1: 37%, 2: 37%, 3: 36%, 4: 36%, 5: 35%, more: 33%
Annual gross pay up to €212,8200 descendants 38%, 1: 38%, 2: 38%, 3: 37%, 4: 37%, 5: 36%, more: 35%
Annual gross pay up to €236,0600 descendants 39%, 1: 39%, 2: 39%, 3: 38%, 4: 38%, 5: 37%, more: 36%
Annual gross pay above the last row0 descendants 40%, 1: 40%, 2: 40%, 3: 39%, 4: 39%, 5: 39%, more: 37%
Minimum for contracts shorter than one year (percent)2

Source: Decreto Foral 134/2025 (Bizkaia), BOB nº 248, 30-12-2025: Reglamento IRPF art. 88.1; same table in Álava DF 42/2025 (BOTHA nº 147) and Gipuzkoa DF 27/2025 (BOG nº 249) per the Basque Government's Circular 1/2026 (DAT) · retrieved 2026-10-25

All Spain tax tables 2026 →

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Official sources

  1. bizkaia.eusNorma Foral 13/2013 del IRPF (Bizkaia), texto actualizado a 01/01/2026 · retrieved 2026-10-25
  2. bizkaia.eusDecreto Foral 134/2025: porcentajes de retención 2026 (BOB nº 248) · retrieved 2026-10-25
  3. euskadi.eusCircular 1/2026 de la Dirección de Administración Tributaria sobre pagos a cuenta del IRPF · retrieved 2026-10-25
  4. web.araba.eusNorma Foral 33/2013 del IRPF (Álava), texto consolidado · retrieved 2026-10-25
  5. egoitza.gipuzkoa.eusNorma Foral 6/2025, Presupuestos Generales de Gipuzkoa 2026 (BOG 31-12-2025) · retrieved 2026-10-25

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