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Practical Manual for Heritage 2024.

State scale

Regulations: Art. 30 Wealth Tax Law

For the 2024 financial year, the following tax scale applies:

Taxable base up to euros Full amount euros Remaining taxable base up to euros Applicable Type Percentage
State scale of the wealth tax
0.00 0.00 167,129,45 0.2
167,129.45 334.26 167,123.43 0.3
334,252.88 835.63 334,246.87 0.5
668,499.75 2,506.86 668,499.76 0.9
1,336,999.51 8,523.36 1,336,999.50 1.3
2,673,999.01 25,904.35 2,673,999.02 1.7
5,347,998.03 71,362.33 5,347,998.03 2.1
10,695,996.06 183,670.29 From there on 3.5