| AACC | Min tax rate | Top tax rate + SSC |
|---|---|---|
| Andalusia [+] | 19.0% | 47.2% |
| Aragon [+] | 19.5% | 48.5% |
| Asturias [+] | 19.5% | 49.0% |
| Cantabria [+] | 19.0% | 49.0% |
| Ceuta [+] | 19.0% | 47.0% |
| Castile and León [+] | 19.0% | 45.0% |
| Castilla La Mancha [+] | 19.0% | 46.0% |
| Canary Islands [+] | 18.5% | 49.5% |
| Catalonia [+] | 21.5% | 49.0% |
| Estremadura [+] | 19.0% | 48.5% |
| Galicia [+] | 19.0% | 46.0% |
| Balearic Islands [+] | 19.0% | 48.5% |
| Murcia [+] | 19.2% | 46.4% |
| Madrid [+] | 18.5% | 44.5% |
| Melilla [+] | 19.0% | 47.0% |
| Navarre [+] | 13.0% | 52.0% |
| La Rioja [+] | 18.5% | 50.5% |
| Comunidad Valenciana [+] | 21.4% | 53.0% |
Autonomous Communities of Spain Personal income tax for employees
