Special economic status (REF). Uses standard IRPF reference rates. Capital: Las Palmas / Santa Cruz.
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Workers in Canary Islands are subject to Spain's national IRPF (Impuesto sobre la Renta de las Personas Físicas) plus the regional IRPF set by Canary Islands. Social Security contributions are the same across all Spanish regions: 6.35% employee + 0.15% MEI = 6.50% total, capped at €61,214/year.
This region applies standard national reference IRPF rates.
Based on the approximate average salary in Canary Islands of €26,000/year, here is what a standard employee takes home with 14 pagas:
With 14 pagas: approximately €1,459 per paga. With 12 pagas (prorated): approximately €1,703/month.
| Concept | Rate 2026 | Notes |
|---|---|---|
| Total IRPF range in Canary Islands | 19%–45% | State + regional combined |
| Social Security (employee) | 6.35% | Capped at €61,214/year |
| MEI contribution | 0.15% | Up from 0.08% in 2025 |
| Personal allowance | €5,550 | Under 65 years old |
| Beckham Law rate | 24% flat | New residents, first 6 years |
| Max SS contribution base | €61,214/year | €5,101.20/month |
Sources: Agencia Tributaria, Tesorería General de la Seguridad Social, Real Decreto-ley 3/2026