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Andalucia personal income tax scale

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3 Feb. 2014

Decree-Law 1/2012 of June 19 increased the regional portion of tax rates applicable for 2012 in Andaluci­a, fixing a top tax rate of 54%.

Law 5/2012 of December 26 for Andaluci­a Budget for 2013 increased again the regional portion of tax rates applicable for 2013, fixing a new top tax rate of 56%, the highest together with Cataluña and Asturias.

Law 7/2013 of December 23 for Andalucia Budget for 2014 has maintained the increase of previous Budget to be applicable also for 2014.

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