Valencia writes half of your income tax scale
The IRPF on a salary here is two scales added together: the state one, identical everywhere in Spain, and the one the Valencian Community sets for itself in its own law (Ley 13/1997, art. 2). The calculator above merges them bracket by bracket; the Spain tax calculator page covers that machinery. This page is about the half that changes because you picked Valencia, and it is the more opinionated half of the two.
The state scale gets by with six brackets. Valencia uses eleven. Through the whole middle of the range, from €12,000 up to €72,000, the rate ticks up at every ten-thousand-euro rung, from 12% at the bottom of that run to 25% at the top. And almost none of those rungs sit where the state edges sit: the state’s first bracket ends at €12,450, Valencia’s at €12,000, and the mismatch continues all the way up. In practice your combined marginal rate changes at over a dozen distinct income levels, which is why raises here so often land in a new bracket on one scale or the other.
The progression is the real story. Valencia opens friendlier than the state, at 9% on the first euros against the state’s 9.5%, but the lead is short-lived. From €42,000 the Valencian half takes more of your next euro than the state half does, and past that point it stays at or above the state rate the rest of the way. At the top the asymmetry is stark: the state scale saves its top rate of 24.5% for income above €300,000, while Valencia already charges 27.5% from €100,000, higher than the state’s top rate and three hundred thousand euros sooner, and tops out at 29.5% above €200,000.
The mínimo credit runs through this scale too
Spain does not subtract your personal and family minimum from the base. Each half taxes the full base, then subtracts its own scale applied to the mínimo. Communities may set their own minimum amounts for their half; Valencia’s config carries no adjustment, so the state amounts (starting at €5,550 for the taxpayer) run through both scales. One small consequence: because Valencia’s bottom rate sits just under the state’s, the same mínimo is worth marginally fewer euros against the Valencian half than against the state one. Two nominally symmetric halves, relieving slightly differently.
What a Valencia salary actually pays
Take a general taxable base of €45,000, a mid-range tech salary after social security and the standard employment deductions. The Valencian half works out to €6,130. The state half on the same base is €6,176, almost identical at this level, because the divergence between the scales lives higher up. Subtract the taxpayer-minimum credit computed on both scales, about €1,027, and the bill lands near €11,279, before any regional tax credits you may separately qualify for.
The marginal rate at that base is 38.5% (18.5% state plus 20% Valencian), so a €1,000 raise keeps you €615.
What changed in 2026
On the Valencian side: nothing. The scale above has applied to tax periods ending from the start of 2023 (Ley 9/2022), and the consolidated text of Ley 13/1997 was still unchanged at our July 2026 verification. One confusion worth defusing: AEAT publishes this exact scale in its manual labelled as the 2025 exercise. That is how the manuals are dated, one filing year behind, not a sign the figure is stale. The state half (art. 63.1 LIRPF) is unchanged too. What did move for 2026 is national, not regional: social security contribution bases and rates were reset by a new order, and those come out of your pay before either scale runs; the Spain tax calculator page covers that side.