| Base liquidable desde | Base liquidable hasta | Tipo estatal | Tipo autonómico | Tipo total |
|---|---|---|---|---|
| 0 | 12,450 | 9.5% | 9.0% | 18.5% |
| 12,450 | 20,200 | 12.0% | 11.6% | 23.6% |
| 20,200 | 35,200 | 15.0% | 14.6% | 29.6% |
| 35,200 | 50,000 | 18.5% | 18.8% | 37.3% |
| 50,000 | 60,000 | 18.5% | 19.5% | 38.0% |
| 60,000 | 120,000 | 22.5% | 25.0% | 47.5% |
| 120,000 | 300,000 | 22.5% | 27.0% | 49.5% |
| 300,000 | 23.5% | 27.0% | 50.5% |
La Rioja - Personal income tax for employees
