Income Details
- Flat 24% tax rate up to €600,000
- 47% tax rate on excess over €600,000
🔍 Beckham Law Eligibility Check
Check if you meet the 3 core criteria for Spain's 2026 Special Tax Regime:
Your net savings using the Beckham tax regime vs standard progressive tax.
BECKHAM LAW
(Special Regime) - 24% flat tax rateSTANDARD IRPF
(up to 47% progressive rate)📊 Net Income vs Tax Breakdown Chart
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Learn more ›📊 2026 Progressive IRPF Tax Bracket Breakdown
| Income Bracket | IRPF Rate | Taxable Portion | Tax Amount |
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❓ Frequently Asked Questions (Spain Tax 2026)
What is the Beckham Law in Spain?
The Beckham Law (Régimen Especial de Trabajadores Desplazados) is a special tax regime established under Article 93 of Spanish Personal Income Tax Law. It enables qualifying foreign workers and digital nomads relocating to Spain to pay a flat 24% tax rate on Spanish-sourced gross income up to €600,000, instead of standard progressive IRPF rates reaching up to 47-50%.
Who qualifies for the 24% flat tax rate in 2026?
To qualify, applicants must not have been resident in Spain during the 5 tax years prior to their arrival. Relocation must be driven by an employment contract, corporate transfer, directorship, or an approved Spain Digital Nomad Visa.
How long does the Beckham Law benefit last?
The regime applies for the tax year in which residency is acquired plus the following 5 consecutive tax years, providing a total of 6 years of tax savings.
Can Digital Nomad Visa holders apply in 2026?
Yes! Spain’s Startup Law explicitly expanded Beckham Law eligibility to remote workers and digital nomads holding a valid Digital Nomad Visa, provided they meet standard non-residency background criteria.