Melilla tax tables 2026
The figures set by or for Melilla 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 (Melilla, 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
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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
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