# Moving to Catalonia: income, wealth and inheritance tax in 2026

What Catalonia sets on top of Spain's state tax law, figure by figure, with its legal basis.

- **25.5%** regional top income tax rate
- **50%** combined top rate
- **EUR 500,000** wealth tax minimum
- **9** verified rules

The short answer

## What is the top income tax rate in Catalonia in 2026?

The top income tax rate Catalonia sets for 2026 is 25.5%, giving a combined top marginal rate of 50% where the top brackets are reached. Its wealth tax and inheritance rules are set out below with their legal basis.

**Evidence:** [Official source](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) · [Machine-readable data](https://mcp.mirabelloconsultancy.com/v1/subnational/ES) · As of 15 November 2026

## What does Catalonia set for 2026?

The rules Catalonia sets on top of the state law for 2026, each with its legal basis and source.

Rules not listed here are not yet confirmed from two official sources; that does not mean the state rule applies unchanged.

## Which state rules still apply?

These state rules apply in Catalonia as in every common-regime region.

## What is the Beckham regime?

People who move to Spain for work can opt to be taxed as non-residents for the year of arrival and the next five years, under conditions set by the state income tax law.

[Back to the overview of Spain's regions](https://www.mirabelloconsultancy.com/relocation/spain) · [Methodology and sources](https://www.mirabelloconsultancy.com/relocation/spain/methodology)

## Questions about tax in Catalonia

### What is the regional income tax rate in Catalonia?

In Catalonia the top rate of the regional general income tax scale is 25.5% for 2025 and 2026, set by art. 611-1 of the Catalan Tax Code book six (Decreto Legislativo 1/2024, as amended by Decreto-ley 5/2025).

### How does wealth tax work in Catalonia?

Catalonia has no general wealth tax bonificación: Decreto Legislativo 1/2024 provides only a 99% bonificación for protected estates of persons with disabilities (art. 622-1) and 95% for managed forestry property (art. 622-2).

### How are children taxed on an inheritance in Catalonia?

In Catalonia in 2026 children inheriting receive the art. 631-2 parentesco reduction and a sliding bonificación under art. 633-4.2 of Decreto Legislativo 1/2024: for under 21s it starts at 99% and falls by band to 20%, for children of 21 or over it starts at 60% and falls to 0%.

### Does the Beckham regime depend on the region?

No. The Beckham regime is a state rule: someone taxed under it pays the state's flat rates on Spanish income wherever they live in Spain, and regional income tax scales do not apply to that income.

Information, not tax or legal advice. Spanish regional tax rules change every year with the regional budget laws; the region of residence for the full tax year, the type of income and the location of assets decide what applies. Confirm the position for your case with the tax agency named or a qualified adviser.

Official fees and rules from the competent authority. Setup and licence fees are quoted by each zone.

Confidential. Zurich, Dubai and Hong Kong.

## Plan the move with *a specialist*

Region, residence date, the Beckham regime and the type of income and assets decide how a move to Spain is structured. Our team helps you weigh them together, in confidence.

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Source: Mirabello Consultancy, verified 2026-11-15, https://www.mirabelloconsultancy.com/relocation/spain/catalonia
Free consultation: https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation
Machine-readable data: Mirabello MCP https://mcp.mirabelloconsultancy.com