Para el ejercicio 2019 sigue vigente el Decreto Foral 62/2017, del Consejo de Gobierno Foral de 29 de diciembre de 2017, publicado en el BOTHA de 8 de enero de 2018, por el que se aprueba la modificación de los porcentajes de retención aplicables a los rendimientos de trabajo en el Impuesto sobre la Renta de las Personas Físicas.
| IMPORTE RENDIMIENTO ANUAL (en €) | NÚMERO DE DESCENDIENTES | |||||||
|---|---|---|---|---|---|---|---|---|
| DESDE | HASTA | 0 | 1 | 2 | 3 | 4 | 5 | más |
| 0,01 | 11.780,00 | --- | --- | --- | --- | --- | --- | --- |
| 11.780,01 | 12.250,00 | 1 | --- | --- | --- | --- | --- | --- |
| 12.250,01 | 12.760,00 | 2 | --- | --- | --- | --- | --- | --- |
| 12.760,01 | 13.310,00 | 3 | 1 | --- | --- | --- | --- | --- |
| 13.310,01 | 13.920,00 | 4 | 2 | --- | --- | --- | --- | --- |
| 13.920,01 | 14.580,00 | 5 | 3 | --- | --- | --- | --- | --- |
| 14.580,01 | 15.310,00 | 6 | 4 | 2 | --- | --- | --- | --- |
| 15.310,01 | 16.150,00 | 7 | 5 | 3 | --- | --- | --- | --- |
| 16.150,01 | 17.370,00 | 8 | 6 | 4 | --- | --- | --- | --- |
| 17.370,01 | 18.790,00 | 9 | 7 | 5 | 2 | --- | --- | --- |
| 18.790,01 | 20.130,00 | 10 | 8 | 7 | 3 | --- | --- | --- |
| 20.130,01 | 21.650,00 | 11 | 10 | 8 | 5 | 1 | --- | --- |
| 21.650,01 | 23.150,00 | 12 | 11 | 9 | 6 | 3 | --- | --- |
| 23.150,01 | 24.820,00 | 13 | 12 | 10 | 8 | 4 | 1 | --- |
| 24.820,01 | 26.930,00 | 14 | 13 | 11 | 9 | 6 | 2 | --- |
| 26.930,01 | 29.470,00 | 15 | 14 | 13 | 10 | 8 | 4 | --- |
| 29.470,01 | 32.530,00 | 16 | 15 | 14 | 12 | 9 | 6 | --- |
| 32.530,01 | 36.680,00 | 17 | 16 | 15 | 13 | 11 | 8 | --- |
| 36.680,01 | 39.740,00 | 18 | 17 | 16 | 15 | 13 | 10 | 3 |
| 39.740,01 | 42.810,00 | 19 | 18 | 17 | 16 | 14 | 12 | 5 |
| 42.810,01 | 46.200,00 | 20 | 19 | 18 | 17 | 15 | 13 | 7 |
| 46.200,01 | 49.750,00 | 21 | 20 | 20 | 18 | 17 | 15 | 9 |
| 49.750,01 | 53.760,00 | 22 | 21 | 21 | 19 | 18 | 16 | 11 |
| 53.760,01 | 57.180,00 | 23 | 22 | 22 | 21 | 19 | 18 | 12 |
| 57.180,01 | 60.970,00 | 24 | 23 | 23 | 22 | 21 | 19 | 14 |
| 60.970,01 | 65.310,00 | 25 | 25 | 24 | 23 | 22 | 20 | 16 |
| 65.310,01 | 70.300,00 | 26 | 26 | 25 | 24 | 23 | 22 | 17 |
| 70.300,01 | 75.600,00 | 27 | 27 | 26 | 25 | 24 | 23 | 19 |
| 75.600,01 | 80.320,00 | 28 | 28 | 27 | 26 | 25 | 24 | 20 |
| 80.320,01 | 85.650,00 | 29 | 29 | 28 | 27 | 27 | 25 | 22 |
| 85.650,01 | 91.740,00 | 30 | 30 | 29 | 29 | 28 | 27 | 23 |
| 91.740,01 | 98.770,00 | 31 | 31 | 30 | 30 | 29 | 28 | 25 |
| 98.770,01 | 106.510,00 | 32 | 32 | 31 | 31 | 30 | 29 | 26 |
| 106.510,01 | 115.360,00 | 33 | 33 | 32 | 32 | 31 | 30 | 28 |
| 115.360,01 | 125.390,00 | 34 | 34 | 33 | 33 | 32 | 32 | 29 |
| 125.390,01 | 137.330,00 | 35 | 35 | 35 | 34 | 33 | 33 | 31 |
| 137.330,01 | 150.900,00 | 36 | 36 | 36 | 35 | 35 | 34 | 32 |
| 150.900,01 | 166.790,00 | 37 | 37 | 37 | 36 | 36 | 35 | 33 |
| 166.790,01 | 186.410,00 | 38 | 38 | 38 | 37 | 37 | 36 | 35 |
| 186.410,01 | 206.710,00 | 39 | 39 | 39 | 38 | 38 | 37 | 36 |
| 206.710,01 | en adelante | 40 | 40 | 40 | 39 | 39 | 39 | 37 |