For residents of Canary Islands only

Rates of Income tax (General Base) 2020 & 2021 Canary Islands

20202021
From-Up toRate of taxFrom-Up toRate of tax
0,00-12.450,0018,50%0,00-12.450,0018,50%
12.450,01-17.707,2023,50%12.450,01-17.707,2023,50%
17.707,21-20.200,0026,00%17.707,21-20.200,0026,00%
20.200,01-33.007,2029,00%20.200,01-33.007,2029,00%
33.007,21-35.200,0033,50%33.007,21-35.200,0033,50%
35.200,01-53.407,2037,00%35.200,01-53.407,2037,00%
53.407,21-60.000,0042,00%53.407,21-60.000,0042,00%
60.000,01-90.000,0046,00%60.000,01-90.000,0046,00%
90.000,01-120.000,0047,50%90.000,01-120.000,0047,50%
More than 120.000,0048,50%120.000,00-300.000,0048,50%
More than 300.000,0050,50%

Rates of Income tax (Savings Base) 2020 & 2021 Canary Islands

20202021
From-Up toRate of taxFrom-Up toRate of tax
0,00-6.000,0019,00%0,00-6.000,0019,00%
6.000,01-50.000,0021,00%6.000,01-50.000,0021,00%
More than 50.000,0023,00%50.000,01-200.000,0023,00%
More than 200.000,0026,00%

The most usual items to apply this last table are the following: capital gains, interest, dividends & life insurances.