Illes Balears tax tables 2026
The figures set by or for Illes Balears 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
Regional IRPF scale (Illes Balears)
| General taxable base, per year (the regional half, added to the state scale) | Rate |
|---|---|
| €0 to €10,000 | 9% |
| €10,000 to €18,000 | 11.25% |
| €18,000 to €30,000 | 14.25% |
| €30,000 to €48,000 | 17.5% |
| €48,000 to €70,000 | 19% |
| €70,000 to €90,000 | 21.75% |
| €90,000 to €120,000 | 22.75% |
| €120,000 to €175,000 | 23.75% |
| Over €175,000 | 24.75% |
Source: Decreto Legislativo 1/2014 (Illes Balears), art. 1 (scale) and art. 2 (minimums), as amended by Ley 12/2023 and Ley 11/2023 · retrieved 2026-10-25
Personal and family minimums (Illes Balears)
| Item | Value |
|---|---|
| Personal minimum | €5,550 |
| Increase from age 65 | €1,265 |
| Further increase from age 75 | €1,540 |
| Child minimum: 1st child | €2,400 |
| Child minimum: 2nd child | €2,970 |
| Child minimum: 3rd child | €4,400 |
| Child minimum: 4th and later child | €4,950 |
| Increase per child under 3 | €2,800 |
Source: Decreto Legislativo 1/2014 (Illes Balears), art. 1 (scale) and art. 2 (minimums), as amended by Ley 12/2023 and Ley 11/2023 · retrieved 2026-10-25
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Official sources
- Ley 35/2006 del Impuesto sobre la Renta de las Personas Físicas (texto consolidado) · retrieved 2026-10-20
- Reglamento del IRPF (RD 439/2007), arts. 80–87 · retrieved 2026-10-20
- Algoritmo de cálculo del tipo de retención 2026 · retrieved 2026-10-20
- Tributación autonómica. Medidas 2026, capítulos I y II · retrieved 2026-10-20
- Decreto Legislativo 1/2014 (Illes Balears), art. 1 (scale) and art. 2 (minimums), as amended by Ley 12/2023 and Ley 11/2023 · retrieved 2026-10-25
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