In short: Valencia income tax rates for 2026 come down a little, and come down again in 2027. IRPF is Spain's personal income tax, the one on the Renta return, and the regional scale is the part your region sets. The first bracket goes from 9% to 8.8% in 2026 and to 8.7% in 2027, and the top one from 29.5% to 29.35% and to 29.25%. The cut comes from Law 5/2026 of the Generalitat and applies to people who are tax residents in the Valencian Community (Comunitat Valenciana in Valencian). It shows in the 2026 return, filed in 2027.
Who applies it? Anyone whose habitual residence is in the Valencian Community: in general, where you spend more days of the calendar year, counting temporary absences. Unless proven otherwise, you are taken to be where your main home is (art. 72 of the IRPF law). How days of tax residence in Spain are counted: tax residence and the 183 days. If you live in another region, that region's scale applies. The part of the tax set by the State does not change with this Valencian law.
The rates per bracket. Each rate applies only to the part of your base that falls in that bracket, not to the whole base.
| Bracket of general taxable base (€) | Return 2023 to 2025 | 2026 | 2027 |
|---|---|---|---|
| up to 12,000 | 9% | 8.8% | 8.7% |
| 12,000 to 22,000 | 12% | 11.7% | 11.6% |
| 22,000 to 32,000 | 15% | 14.6% | 14.5% |
| 32,000 to 42,000 | 17.5% | 17% | 16.9% |
| 42,000 to 52,000 | 20% | 19.4% | 19.3% |
| 52,000 to 62,000 | 22.5% | 21.9% | 21.8% |
| 62,000 to 72,000 | 25% | 24.4% | 24.3% |
| 72,000 to 100,000 | 26.5% | 26.1% | 26% |
| 100,000 to 150,000 | 27.5% | 27.35% | 27.25% |
| 150,000 to 200,000 | 28.5% | 28.35% | 28.25% |
| over 200,000 | 29.5% | 29.35% | 29.25% |
The general taxable base is the one that receives this scale. In essence it includes salaries, pensions, self-employed income and rents, after the reductions. Interest, dividends and gains from selling assets go to the savings base, which has another scale. This change is only for the general base.
How much it changes in euros. It is a small cut. Our own calculation, for the regional part of the tax only, with no deductions and for a person under 65 with no children, with the regional personal minimum of €6,105 (art. 2 bis of Law 13/1997). With a general taxable base of €25,000 you pay about €54 less a year in 2026 and about €73 less in 2027 than under the old scale. With €40,000 it is about €122 less in 2026 and about €156 less in 2027. Other circumstances, such as children, age or disability, change the minimum and with it the result.
When it applies. Law 5/2026 was published in the DOGV (the official gazette of the Generalitat Valenciana) on 10 August 2026 and came into force the next day. The BOE carried it on 17 September. The 2026 scale has effect from 1 January 2026, that is, for the whole 2026 IRPF year. The 2027 scale applies to taxable events accrued from 1 January 2027. The 2025 return, already filed, used the previous scale, the one in the AEAT 2025 tax return manual (the Tax Agency).
What else the same law changes. It also touches the gift and inheritance tax. For money from parents to children: gift of money from parents to children in the Valencian Community. The general rules of the return are in the guide to the Renta for foreign residents.
What you can do
- Check whether in 2026 you will be a tax resident in the Valencian Community: more days there than in any other region.
- To estimate your 2026 Renta, use the 2026 column of the table, not the one for the 2025 return.
- If you are paid by more than one payer or from abroad, first check whether you have to file: tax return for foreign residents.
- Check the scale in force at the Agència Tributària Valenciana.
Official source: Law 5/2026 of the Generalitat Valenciana (BOE-A-2026-19331), article 18 and third transitional provision, and consolidated Law 13/1997, article 2.
Informational only; check the official source and a professional for your specific case.
