Beckham Law Calculator Spain — vs Standard IRPF
Compare your tax liability under Spain’s special expatriate regime against the standard IRPF. Enter your income figures for each regime and see the difference instantly.
How to compare Beckham Law vs IRPF
Enter your income figures separately for each regime — the taxable bases are different by design.
Results are indicative estimates only and do not constitute tax advice.
Your comparison
Both IRPF and Beckham Law figures include employee social contributions (6.45% up to €56,646) as a cost. Under standard IRPF, SS contributions are deductible from the taxable base. Under the Beckham Law, no deductions apply — the tax base is the gross salary. Under standard IRPF, employment income also qualifies for a €2,000 reduction on the taxable base (gasto deducible por rendimientos del trabajo) and a €1,054.50 reduction on the tax due (mínimo personal) — these are not reflected in the figures above but will reduce your actual IRPF liability. Effective tax rate excludes SS contributions in both columns. IRPF figures use standard state tariffs without personal deductions. Professional advice is required before applying for or relying on either regime.
Beckham Law Spain: what it is and who it benefits
Spain’s special expatriate tax regime allows qualifying individuals who move to Spain for work to be taxed as non-residents for up to six years. The key advantages are a flat 24% income tax rate on Spanish-source employment income up to €600,000, and the exclusion of foreign-source income from Spanish taxation altogether.
How the Beckham Law rate works
Under the regime, employment income up to €600,000 is taxed at a flat 24%. Income above that threshold is taxed at 47%. This compares to the standard IRPF progressive scale, which runs from 19% to 49% depending on total income and autonomous community surcharges.
Who qualifies for the Beckham Law in 2026
- You must not have been tax resident in Spain at any point in the previous five years
- You must move to Spain as a result of an employment contract, a company directorship, or — following the 2023 reform — as a qualifying remote worker or digital nomad
- The application (Modelo 149) must be filed within six months of registering with Social Security in Spain
- The regime applies for the year of arrival and the following five tax years — six years in total
When standard IRPF may be better
At lower income levels, the progressive IRPF rates combined with personal allowances and deductions can result in a lower overall tax bill. The calculator above lets you compare both regimes directly using your own figures.