On the standard regime the UK keeps more, with the gap peaking at 9.7 points around £50,000 and then closing to almost nothing by £200,000.
The Beckham Law is what changes the answer, and it does so far more abruptly than most guides admit. At £50,000 it is worth €105 a year. At £120,000 it is worth €16,640.
Widest gap
9.7 pts
at the equivalent of £50,000
Beckham at £50,000
€105
a year, effectively nothing
Beckham at £120,000
€16,640
a year
Check whether the Beckham regime is worth it at your salary.
Open the Spain salary calculatorThe standard regime, and where it converges
The share of gross kept after IRPF and employee Seguridad Social. Independent of the exchange rate.
| Equivalent salary | UK keeps | Spain keeps | Gap |
|---|---|---|---|
| £30,000 | 83.7% | 75.4% | 8.3 pts |
| £50,000 | 79.0% | 69.3% | 9.7 pts |
| £80,000 | 71.2% | 64.5% | 6.7 pts |
| £120,000 | 63.5% | 61.3% | 2.2 pts |
| £200,000 | 58.9% | 58.8% | 0.1 pts |
By £200,000 the two are within a tenth of a point. That convergence is the UK falling under its own personal allowance taper and additional rate, not Spain becoming generous.
The Beckham Law is a high-salary instrument
The special expatriate regime replaces progressive rates with a flat rate on employment income. What that is worth depends entirely on where your progressive average sits relative to the flat rate.
| Spanish gross | Standard regime | Beckham regime | Worth a year |
|---|---|---|---|
| €58,500 | 69.3% | 69.5% | €105 |
| €93,600 | 64.5% | 71.7% | €6,812 |
| €140,400 | 61.3% | 73.2% | €16,640 |
At €58,500 the regime changes what you keep by two tenths of a point. At €140,400 it changes it by nearly twelve points and turns Spain from 2.2 points behind the UK into comfortably ahead of it. Anyone told that the Beckham Law is a reason to move to Spain should check where their own salary falls on that curve first.
Two things that move the Spanish column
Your region. IRPF splits into a state portion and a regional one, and the autonomous communities set their own rates. Madrid and Catalonia can differ by several points on the same salary, so check the specific region rather than a national average. Your application timing. The Beckham regime has a strict window after registering, and people lose it through administrative slips more often than through failing the substantive tests.
The same three salaries in cash
Converted at £1 = €1.1635, European Central Bank reference rates, 23 September 2026, standard regime. Check the live rate; the percentages above do not move with it.
| UK gross | Spanish gross | UK net | Spanish net |
|---|---|---|---|
| £50,000 | €58,174 | £39,520 (£3,293/mo) | €40,360 (€3,363/mo) |
| £80,000 | €93,078 | £56,957 (£4,746/mo) | €60,057 (€5,005/mo) |
| £120,000 | €139,616 | £76,157 (£6,346/mo) | €85,654 (€7,138/mo) |
Spanish packages are often expressed across 14 payments with two pagas extras, though many employers prorate them across 12. Establish which structure applies before comparing a monthly figure with a UK one.
How these figures were produced
PayMetric Labs' own calculations with our UK and Spanish tax engines at 2026 rates, including IRPF and employee Seguridad Social, with the Beckham comparison run through the same engine's special-regime path. Regional IRPF variation is not modelled, so treat the Spanish figures as indicative for your specific autonomous community. No UK pension contributions or student loan.
Compare your own two offers
Settle the Beckham question and your region before comparing anything.
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Frequently asked questions
Does the UK or Spain leave you with more of your salary?
The UK on the standard regime, with the gap widest around £50,000 at 9.7 points. It then narrows sharply, to 2.2 points at £120,000 and essentially nothing at £200,000, where the two are within a tenth of a point of each other.
Is the Beckham Law worth it?
It depends entirely on salary, and far more sharply than most summaries admit. At the equivalent of £50,000 it is worth about €105 a year, effectively nothing. At £80,000 it is worth €6,812, and at £120,000 it is worth €16,640. The regime is close to pointless at ordinary salaries and transformative at high ones.
Why does the Beckham Law do nothing at lower salaries?
Because it replaces progressive rates with a flat rate on employment income. At a modest salary the progressive rates average out below that flat rate, so the special regime offers no advantage and can even be marginally worse once the loss of ordinary deductions is counted. Only when your progressive average climbs past the flat rate does the regime start paying, and then it pays quickly.
Who can actually use the Beckham Law?
Broadly, people newly moving to Spain for work who have not been Spanish tax residents in recent years, applying within a set window after registering. It runs for a limited number of years, not indefinitely. The eligibility rules and the application deadline are strict enough that people lose it by administrative slip rather than by failing a substantive test, so treat the timing as seriously as the criteria.
Does the region I live in change my Spanish tax?
Yes. IRPF is split between a state portion and a regional one, and the autonomous communities set their own rates and deductions. Madrid and Catalonia can differ by several percentage points on the same salary. The figures on this page use our standard model, so treat them as indicative and check the specific region you are moving to.
Does Spain pay 14 months rather than 12?
Often. Spanish packages are commonly expressed across 14 payments, with two pagas extras, though many employers now prorate them across 12. A monthly Spanish figure multiplied by 12 will understate a 14-payment package by about 17%, so establish which structure is on offer before comparing.
How reliable is the currency conversion here?
Treat it as illustrative and check the live rate. The percentages are the durable part, because the share of gross you keep does not depend on the exchange rate. The rate used is stated and dated beside the cash table above, and comes from the European Central Bank's daily reference rates.
What does this comparison leave out?
Regional IRPF variation, which is material. Spanish dependants and the many personal and family minimums that reduce the standard regime. The pagas extras structure. UK pension salary sacrifice and student loan repayments. And employer social security, which is high in Spain and shapes what can be offered.
Figures are PayMetric Labs' own calculations using our UK and Spanish tax engines at 2026 rates, against a single UK taxpayer with no pension contributions or student loan. Regional IRPF variation is not modelled. Currency conversions use £1 = €1.1635, European Central Bank reference rates, 23 September 2026 and will drift; the percentages do not depend on the rate. General information only, not personal tax advice.