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Practical manual for Income Tax 2021.

Autonomous Community of La Rioja

Regulations: Art. 31 Law 10/2017, of October 27, which consolidates the legal provisions of the Autonomous Community of La Rioja regarding own taxes and transferred taxes .

Taxable base up to (euros)Full amount (euros)Remaining taxable base up to (euros)Applicable percentage type
Scale applicable in the 2021 financial year for taxpayers resident in this Autonomous Community in said financial year
0.00 0.00 12,450.00 9.00
12,450.00 1,120.50 7,750.00 11.60
20,200.00 2,019.50 15,000.00 14.60
35,200.00 4.209,50 14,800.00 18.80
50,000.00 6.991,90 10,000.00 19.50
60,000.00 8,941.90 60,000.00 25.00
120,000.00 23,941.90 From there on 27,00