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Personal income tax (IRPF). Counties and Aran, areas and provinces

Personal income tax (IRPF). Counties and Aran, areas and provinces 2023
Taxable base per contributor Resulting quota from self-payment by declarer
Alt Camp 23,305 6,368
Alt Empordà 23,443 6,764
Alt Penedès 25,969 6,903
Alt Urgell 22,333 6,290
Alta Ribagorça 22,851 6,297
Anoia 24,483 6,261
Aran 24,755 7,054
Bages 25,242 6,717
Baix Camp 24,909 7,211
Baix Ebre 20,929 6,032
Baix Empordà 24,286 7,218
Baix Llobregat 28,778 8,127
Baix Penedès 22,817 5,983
Barcelonès 30,584 9,863
Berguedà 22,981 6,118
Cerdanya 25,353 7,718
Conca de Barberà 22,231 5,801
Garraf 30,592 9,853
Garrigues 19,702 5,611
Garrotxa 24,290 6,534
Gironès 27,333 7,991
Lluçanès 23,820 6,308
Maresme 28,598 8,759
Moianès 24,901 6,801
Montsià 19,403 5,313
Noguera 20,978 5,850
Osona 25,498 6,859
Pallars Jussà 22,164 6,142
Pallars Sobirà 21,616 5,800
Pla d'Urgell 21,949 6,166
Pla de l'Estany 26,135 7,271
Priorat 20,599 5,747
Ribera d'Ebre 23,965 6,968
Ripollès 23,912 6,271
Segarra 21,793 5,653
Segrià 23,988 6,900
Selva 22,686 6,031
Solsonès 21,849 5,956
Tarragonès 26,003 7,305
Terra Alta 16,799 4,941
Urgell 21,667 5,982
Vallès Occidental 29,294 8,598
Vallès Oriental 26,997 7,489
Catalonia 27,813 8,319
Metropolità 29,561 9,035
Comarques Gironines 24,720 7,023
Camp de Tarragona 25,154 7,112
Terres de l'Ebre 20,465 5,827
Ponent 22,918 6,503
Comarques Centrals 24,942 6,676
Alt Pirineu i Aran 23,405 6,716
Penedès 26,432 7,527
Barcelona 29,108 8,803
Girona 24,737 7,036
Lleida 22,881 6,482
Tarragona 23,881 6,724
Units: Euros.
Source: Idescat, based on the Agència Estatal d'Administració Tributària.
Note: As of May 2023, the data are presented according to the current territorial distribution (in accordance with Law 7/2023, on the creation of El Lluçanès county, which also territorially modifies Osona).

Last update: October 30, 2025.

Methodological note

Definition of concepts

Tax Base
Amount formed by the total yield obtained by the contributor during the taxation period. Mainly includes yields from work, fixed and moveable capital, business and professional yields and changes in equity.
Personal income tax (IRPF)
Direct, personal tax on the income of passive subjects depending on the amount of said income and the family and personal circumstances affecting each person. A subject's income consists of all of their net yields, plus increases in equity. Personal and family circumstances modify the amount, in each case, in accordance with legally established deductions.
Resulting quota
Amount resulting from reducing deductions by double taxation (dividends, international...) and from tax compensations on the net tax payable.

Methodological aspects

Personal income tax (IRPF) is a direct, personal tax on the income of passive subjects depending on the amount of said income and the family and personal circumstances affecting each person. A subject's income consists of all of their net yields, plus increases in equity. Personal and family circumstances modify the amount, in each case, in accordance with legally established deductions.

Recently, Law 23/2010, of July 22, divides Catalonia into eight territorial planning areas with the incorporation of the Penedès region. This new territorial area includes the counties of Alt Penedès, l'Anoia, el Baix Penedès and el Garraf. In consequence, the territorial boundaries of the area of Metropolità, Comarques centrals and Camp de Tarragona are modified, and their data is therefore not directly comparable with previous years.

When the value is lower than that of the minimum unit to be able to estimate the statistical operation or if it effects statistical confidentiality, the symbol used is "..".