Spain Salary Calculator

The Beckham Law (Régimen Especial para Trabajadores Desplazados) is a special tax regime that lets qualifying foreign workers who move to Spain pay a flat 24% tax rate on Spanish-source employment income up to EUR 600,000/year, instead of Spain's standard progressive rates of 19-47%. Income above EUR 600,000 is taxed at 47%. It also generally exempts foreign-source income (foreign dividends, rental income, capital gains) from Spanish tax.

You must not have been a Spanish tax resident during the 5 tax years before your move (reduced from 10 years by the 2023 Startup Law reform), and you must apply within 6 months of registering with Spanish Social Security. The 2023 reform expanded eligibility beyond traditional inbound employees to include remote workers employed by a non-Spanish company, digital nomad visa holders, company directors (with shareholding limits for existing companies), and entrepreneurs or highly-qualified professionals under the Startup Law.

Six tax years in total: the year you become a Spanish tax resident, plus the following 5 years. After that, you revert to Spain's standard progressive IRPF tax.

Standard IRPF is progressive and reaches much higher marginal rates than the Beckham Law's flat 24%: 19% on the first EUR 12,450, rising through 24%, 30%, and 37% bands, up to 45% on income between EUR 60,000 and EUR 300,000 (using the Madrid-representative combined scale), and 47% above that. For most salaries where the Beckham Law applies, the flat 24% rate produces meaningfully higher take-home pay than standard taxation.

Yes, materially. Spain's income tax splits into a state scale and an autonomous-community (regional) scale set independently by each region. Madrid runs one of the lowest regional scales in the country (used as the representative case in this calculator), while Catalonia and Valencia have higher regional rates, pushing their combined top marginal rate above Madrid's. If you don't qualify for the Beckham Law, your actual take-home under standard tax depends on which autonomous community you live in.

Usually yes, this calculator applies the standard Spanish employee Social Security contribution (6.50% of gross salary, capped at a EUR 61,214.40/year contribution ceiling for 2026) in both regimes. In practice, some Beckham Law beneficiaries remain covered by their home country's social security system instead, under EU coordination rules or a bilateral totalization agreement, in which case Spanish Social Security wouldn't apply. Check your specific situation with a Spanish tax adviser.

Yes. The 2023 Startup Law reform explicitly extended Beckham Law eligibility to remote workers and digital nomad visa holders working for a non-Spanish employer, alongside the traditional case of employees relocated by a Spanish or foreign employer to work in Spain.