Enter the annual taxable profit and your council’s municipal-surcharge rate (up to 1.5 %; confirm it with the town hall or the tax portal). The state surcharge only counts above €1.5 million of profit. Mainland 2026 figures.
| Municipal surcharge | €600.00 |
| + State surcharge | €0.00 |
| = Total derrama | €600.00 |
| Share of profit | 1.5% |
Educational estimate, not tax advice. It shows only the surcharges (the IRC itself is the IRC calculator). The municipal-surcharge rate varies by municipality; confirm yours. It uses the mainland rules.
Derrama (Corporate Tax Surcharge) Calculator by Calculadora Capital