Although the original draft budget proposed a freeze on tax bands, the final outcome is an increase of +0.9%, a concession agreed by the government to avoid a motion of censure by the Socialist Party. This follows increases of +1.8% in 2025, and +4.8% in 2024, in line with inflation.

On this basis, the following table shows the 5 bands for 2026. The bands for 2026 will apply for income earned in 2025. The tax rates remain unchanged.