SPAIN / NAVARRA / TAX TABLES / 2026

Navarra tax tables 2026

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

The figures set by or for Navarra 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

Some figures on this page are still under review against the official sources and are marked below.

Income tax

Navarra foral IRPF scale

Whole general taxable base, per year (circumstances are deductions from the tax)	Rate
€0 to €4,458	13%
€4,458 to €10,030	22%
€10,030 to €21,175	25%
€21,175 to €35,663	28%
€35,663 to €51,266	36.5%
€51,266 to €66,869	41.5%
€66,869 to €89,159	44%
€89,159 to €139,310	47%
€139,310 to €195,034	49%
€195,034 to €334,344	50.5%
Over €334,344	52%

Source: Decreto Foral Legislativo 4/2008, texto refundido de la Ley Foral del IRPF de Navarra (BOE consolidated text, last update published 20/04/2026), arts. 59.1 and 62 · retrieved 2026-11-09

Personal deductions (art. 62)

Item	Value
General personal deduction	€1,084
Increase at 65	€264
Increase at 75	€585
Disability 33% to 65%	€766
Disability 65% or more	€2,757
Low-income increase (maximum)	€1,280
Full low-income increase for income up to	€17,500
No low-income increase from income of	€32,000

Source: Decreto Foral Legislativo 4/2008, texto refundido de la Ley Foral del IRPF de Navarra (BOE consolidated text, last update published 20/04/2026), arts. 59.1 and 62 · retrieved 2026-11-09

Family deductions

Item	Value
Ascendant over 65	€264
Ascendant over 75	€585
1st descendant	€483
2nd descendant	€512
3rd descendant	€732
4th descendant	€981
5th descendant	€1,111
6th and later descendant	€1,286
Increase per descendant under 3	€644
Relative with disability 33% to 65%	€674
Relative with disability 65% or more	€2,360

Source: Decreto Foral Legislativo 4/2008, texto refundido de la Ley Foral del IRPF de Navarra (BOE consolidated text, last update published 20/04/2026), arts. 59.1 and 62 · retrieved 2026-11-09

Work income deduction (art. 62.5, 2026)

Item	Value
Net work income up to €12,500	€1,400
Net work income €17,500 to €35,000	€700
Net work income above €50,000	€400

Between the bands the deduction tapers linearly (see the source).

Source: Decreto Foral Legislativo 4/2008, texto refundido de la Ley Foral del IRPF de Navarra (BOE consolidated text, last update published 20/04/2026), arts. 59.1 and 62 · retrieved 2026-11-09

Withholding

These figures are still being checked against the official source.

Item	Value
No withholding on annual work income up to	€17,000
General withholding table	Reglamento del IRPF de Navarra (Decreto Foral 174/1999, de 24 de mayo), art. 71.Uno 'Tabla de porcentajes de retención con carácter general', as worded by Decreto Foral 148/2025, de 23 de diciembre, artículo único apartado Veinte (BON nº 260, extraordinario, 31/12/2025; https://bon.navarra.es/es/anuncio/-/texto/2025/260/4), effective 2026-01-01

Source: Decreto Foral Legislativo 4/2008, texto refundido de la Ley Foral del IRPF de Navarra (BOE consolidated text, last update published 20/04/2026), arts. 59.1 and 62 · retrieved 2026-11-09

All Spain tax tables 2026 →

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CalcBloc (2026). Navarra tax tables 2026. Figures from official sources, last checked 2026-11-09. https://calcbloc.com/spain/tax-tables/2026/navarra

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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">Navarra foral IRPF scale (2026)</caption>
  <thead><tr><th style="text-align:left;padding:4px 8px">Whole general taxable base, per year (circumstances are deductions from the tax)</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 €4,458</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">13%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€4,458 to €10,030</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">22%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€10,030 to €21,175</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">25%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€21,175 to €35,663</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">28%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€35,663 to €51,266</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">36.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€51,266 to €66,869</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">41.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€66,869 to €89,159</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">44%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€89,159 to €139,310</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">47%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€139,310 to €195,034</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">49%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">€195,034 to €334,344</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">50.5%</td></tr>
    <tr><td style="padding:4px 8px;border-top:1px solid #ddd">Over €334,344</td><td style="padding:4px 8px;border-top:1px solid #ddd;text-align:right">52%</td></tr>
  </tbody>
</table>
<p style="font:12px system-ui,sans-serif">Powered by <a href="https://calcbloc.com/spain/tax-tables/2026/navarra">CalcBloc</a>. Effective 2026-01-01 to 2026-12-31.</p>

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Official sources

bizkaia.eusNorma Foral 13/2013 del IRPF (Bizkaia), texto actualizado a 01/01/2026 · retrieved 2026-10-25
bizkaia.eusDecreto Foral 134/2025: porcentajes de retención 2026 (BOB nº 248) · retrieved 2026-10-25
euskadi.eusCircular 1/2026 de la Dirección de Administración Tributaria sobre pagos a cuenta del IRPF · retrieved 2026-10-25
web.araba.eusNorma Foral 33/2013 del IRPF (Álava), texto consolidado · retrieved 2026-10-25
egoitza.gipuzkoa.eusNorma Foral 6/2025, Presupuestos Generales de Gipuzkoa 2026 (BOG 31-12-2025) · retrieved 2026-10-25
boe.esDecreto Foral Legislativo 4/2008, texto refundido de la Ley Foral del IRPF de Navarra (BOE consolidated text, last update published 20/04/2026), arts. 59.1 and 62 · retrieved 2026-11-09

How every figure is checked: methodology. All datasets: CalcBloc data.