Enter the annual taxable income and the regime. The first €50,000 of an SME is taxed at 15 % and the excess at 19 %. The municipal surcharge (up to 1.5 %) varies by municipality; confirm yours. Mainland 2026 figures.

Educational estimate, not tax advice. It applies the rates to the taxable income you enter; it does not compute it from your accounts, does not include autonomous taxation or the special payment on account, and uses the mainland rates. The official assessment is made in the Modelo 22 return.