What Andalusia actually decides
If the two-halves logic of Spanish IRPF is new to you (state scale plus community scale, mínimo as a credit rather than a deduction), the Spain tax calculator page covers the machinery. This page is about the half Andalusia writes, the one that applies whether you land in Málaga, Seville or anywhere else in the community.
Same rates as the state, wider brackets underneath them
Put the two scales side by side and Andalusia’s looks like a copy: the rates run from 9.5% to 22.5%, matching the state’s, step for step. The difference is where the brackets end. Andalusia’s first bracket runs to €13,000, where the state’s stops at €12,450. Its second runs to €21,100, against €20,200 on the state side. From €35,200 upwards the thresholds line up exactly.
The mechanics of a widened bracket are worth understanding, because they explain why the saving feels smaller than the headline suggests. Every euro of income climbs the scale from the bottom, so stretching a low bracket means a fixed slice of everyone’s income gets taxed one rate lower. It is a flat euro amount, the same for a nurse and a director, not a percentage cut. Once your base clears the second threshold you have banked all of it, and earning more does not grow it.
The top end is where the halves part ways
The other structural difference sits at the top. Andalusia’s scale stops adding brackets at €60,000: from there the regional marginal rate is 22.5% however far up the payslip goes. The state half keeps one more step in reserve: 24.5% above €300,000. So on very high income only the state side climbs further; Andalusia adds no surcharge of its own.
One more Andalusian detail: the scale is built to sit still. The Junta publishes it as the scale “for 2022 and following years” (Ley 5/2021, art. 23, as amended by Decreto-ley 7/2022), and it has not moved since. If you are modelling an offer for next year, this is one of the few inputs you can reasonably assume stays put.
The mínimo runs twice, once per half
The two-step mínimo credit (tax the full base, then subtract the tax computed on your personal and family minimum) runs separately on each half, each with its own scale. Because Andalusia’s first bracket carries the same rate as the state’s, the taxpayer minimum of €5,550 converts into the same euro credit on both halves. Communities may also set their own minimum amounts for their half; our Andalusia data carries none, so the calculator applies the state amounts to both.
A worked example: a Málaga salary
Take €40,000 gross on a permanent contract in Málaga, single, no children. Employee social security takes €2,600, the standard €2,000 of employment expenses come off next, and the base landing on both scales is €35,400, too high for the low-income reduction, so nothing else intervenes.
The state half works out to €3,872.50 after its mínimo credit of €527.25. The Andalusian half, on the identical base, comes to €3,831.75 after the same credit. Total IRPF: €7,704.25, leaving about €29,700 after tax and contributions. The €40.75 gap between the two halves is the wider brackets in cash. Modest at this salary, but it is money the state scale would have taken and Andalusia does not, every year, without filing anything.
What changed in 2026
On the Andalusian side: nothing. The community scale is the same one in force since the 2022 reform, and both the Junta and AEAT publish it unchanged. If your bill in Andalusia moved against last year, look at the national layer instead: a new contribution order reset the 2026 social security bases, including the ceiling at €61,214, and contributions come off your income before either scale runs. The state scale itself did not move either, so for an Andalusian employee 2026 is a contributions story, not a tax-scale one.