| Base liquidable desde | Base liquidable hasta | Tipo estatal | Tipo autonómico | Tipo total |
|---|---|---|---|---|
| 0 | 12,450 | 9.5% | 9.5% | 19.0% |
| 12,450 | 20,200 | 12.0% | 12.0% | 24.0% |
| 20,200 | 35,200 | 15.0% | 15.0% | 30.0% |
| 35,200 | 50,000 | 18.5% | 19.0% | 37.5% |
| 50,000 | 60,000 | 18.5% | 19.5% | 38.0% |
| 60,000 | 120,000 | 22.5% | 23.5% | 46.0% |
| 120,000 | 22.5% | 25.5% | 48.0% |
La Rioja - Personal income tax for employees
