SPAIN / LA RIOJA / TAX TABLES / 2026

La Rioja tax tables 2026

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

The figures set by or for La Rioja 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
Download: Download CSV JSON OpenAPI spec

Income tax

Regional IRPF scale (La Rioja)

General taxable base, per year (the regional half, added to the state scale)	Rate
€0 to €12,450	8%
€12,450 to €20,200	10.6%
€20,200 to €35,200	13.6%
€35,200 to €40,000	17.8%
€40,000 to €50,000	18.3%
€50,000 to €60,000	19%
€60,000 to €120,000	24.5%
Over €120,000	27%

Source: Ley 10/2017 (La Rioja), art. 31, as amended by Ley 13/2023 · retrieved 2026-10-20

Personal and family minimums (La Rioja)

Item	Value
Regional amounts	Own amounts (see source)

Re-checked against the community's law by 2027-04.

Source: Ley 10/2017, de 27 de octubre, disposiciones legales de La Rioja en materia de impuestos propios y tributos cedidos (texto consolidado, última actualización publicada el 29/10/2026), art. 31 bis (added by Ley 2/2018, from 01/01/2018) and art. 31 ter (added by Ley 9/2025, in force 01/01/2026) · retrieved 2026-11-09

All Spain tax tables 2026 →

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CalcBloc (2026). La Rioja tax tables 2026. Figures from official sources, last checked 2026-11-09. https://calcbloc.com/spain/tax-tables/2026/la-rioja

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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 (La Rioja) (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 €12,450</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">8%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€12,450 to €20,200</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">10.6%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€20,200 to €35,200</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">13.6%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€35,200 to €40,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">17.8%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€40,000 to €50,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">18.3%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€50,000 to €60,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">19%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€60,000 to €120,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">24.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Over €120,000</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">27%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/spain/tax-tables/2026/la-rioja">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.esLey 10/2017, de 27 de octubre, disposiciones legales de La Rioja en materia de impuestos propios y tributos cedidos (texto consolidado, última actualización publicada el 29/10/2026), art. 31 bis (added by Ley 2/2018, from 01/01/2018) and art. 31 ter (added by Ley 9/2025, in force 01/01/2026) · retrieved 2026-11-09

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