sumari
| Any | Tipus aplicable entre la base màxima i el 10% addicional | Des del 10% addicional fins el 50% addicional de la base màxima | A partir del 50% addicional de la base màxima |
|---|---|---|---|
| 2025 | 0,92% | 1% | 1,17% |
| 2026 | 1,15% | 1,25% | 1,46% |
| 2027 | 1,38% | 1,5% | 1,75% |
| 2028 | 1,6% | 1,75% | 2,04% |
| 2029 | 1,83% | 2% | 2,33% |
| 2030 | 2,06% | 2,25% | 2,63% |
| 2031 | 2,29% | 2,5% | 2,92% |
| 2032 | 2,52% | 2,75% | 3,21% |
| 2033 | 2,75% | 3% | 3,5% |
| 2034 | 2,98% | 3,25% | 3,79% |
| 2035 | 3,21% | 3,5% | 4,08% |
| 2036 | 3,44% | 3,75% | 4,38% |
| 2037 | 3,67% | 4% | 4,67% |
| 2038 | 3,9% | 4,25% | 4,96% |
| 2039 | 4,13% | 4,5% | 5,25% |
| 2040 | 4,35% | 4,75% | 5,54% |
| 2041 | 4,58% | 5% | 5,83% |
| 2042 | 4,81% | 5,25% | 6,13% |
| 2043 | 5,04% | 5,5% | 6,42% |
| 2044 | 5,27% | 5,75% | 6,71% |
| 2045 | 5,5% | 6% | 7% |
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