The half of your IRPF that Madrid did not write
Live in Mallorca, Ibiza, Menorca or Formentera and your general taxable income runs through two scales in parallel: the state scale, identical everywhere in Spain, and a second one written in Palma. Residence in the community during the tax year is what puts you on it: there is one scale for the whole archipelago, and the island itself is irrelevant. How the split works in general, plus withholding, the mínimo mechanics and social security, is on the Spain salary page. This page is about what changes because the community is the Balearics.
The first thing that changes is the geometry. The Balearic scale has nine brackets to the state’s six, and they break in different places. The regional rate steps up at €10,000 and again at €18,000, boundaries that simply do not exist in the state half, which moves at €12,450 and €20,200. Stack the two and your combined marginal rate changes at income levels no national table will show you. That is not a Balearic quirk, every community does this; but it is why quoting “the Spanish tax brackets” to a landlord in Santa Catalina tells you nothing about your own payslip.
The second thing is the shape. The Balearic scale opens at 9%, a touch under the state’s opening 9.5%. At the other end it reaches its top rate of 24.75% from €175,000, while the state half does not hit its own ceiling of 24.5% until €300,000. The regional half is fully loaded long before the state half is.
The mínimo works here the way it works everywhere in Spain, as a credit rather than a base deduction, but each half computes it with its own scale. The tax on your taxpayer minimum of €5,550 is credited against the regional cuota at Balearic bottom-bracket rates, starting from that 9%, not at the state’s. Communities may also raise the minimum amounts themselves for their half; the Balearic data carries no such adjustment, so the calculator applies the state amounts to both halves.
One footgun worth naming: the scale in force dates from Ley 12/2023, which cut every bracket (half a point up to €30,000, a quarter of a point above) with effect from the start of 2024, and it has not moved since. AEAT’s Renta manual still presents it as the prior year’s scale. Unchanged, not stale.
A Palma salary, worked through
Take €45,000 gross as an employee in Palma. Social security comes off first (6.5% of gross, €2,925), then €2,000 of standard employment expenses, leaving a taxable base of €40,075. The state scale produces €5,264.63 on that base; the Balearic scale produces €5,273.13. Then each half credits back the tax on the €5,550 taxpayer minimum at its own rates: €527.25 against the state cuota, €499.50 against the regional one.
Net result: €4,737 state plus €4,774 regional, €9,511 of IRPF on top of the €2,925 of contributions. Take-home is about €32,564, roughly 72% of gross. Two things worth staring at. The Balearic half is slightly the larger of the two at this salary: the regional scale is not a surcharge on “the real tax”, it is half the tax. And the marginal rate on your next euro is 36% (18.5% state plus 17.5% regional), because both scales happen to be mid-climb at this income.
What changed in 2026
On the Balearic side: nothing. The scale has been in force since 1 January 2024, when Ley 12/2023 trimmed it, and the consolidated regional text is unchanged as of our July 2026 verification. Do not read AEAT publishing it as the 2025 scale as the region falling behind; that is the label of the latest manual, not a missing update. What did move for 2026 is national: a new cotización order reset the social security bases, which shifts the contributions line in the example above, not the Balearic scale itself.