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General progressive tax rates<br />
<strong>Tax</strong>able income<br />
Up to €7,091.00<br />
Between €7,091.00 and €10,700.00<br />
Between €10,700.00 and €20,261.00<br />
Between €20,261.00 and €25,000.00<br />
Between €25,000.00 and €36,856.00<br />
Between €36,856.00 and €80,640.00<br />
Exceeding €80,640.00<br />
Rate (%)<br />
14.50<br />
23.00<br />
28.50<br />
35.00<br />
37.00<br />
45.00<br />
48.00<br />
Deduction<br />
€0.00<br />
€602.74<br />
€1,191.24<br />
€2,508.20<br />
€3,008.20<br />
€5,956.68<br />
€8,375.88<br />
• The progressive tax rates are increased by a solidarity surcharge of 2,5% for taxable<br />
income between €80,000.00 and €250,000.00 and of 5% for taxable income<br />
exceeding €250,000.00.<br />
10 Guia Fiscal <strong>2018</strong>
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