Spain's Beckham Law: flat 24% for inbound workers — explained
Qualifying inbound workers are taxed at a flat 24% on Spanish employment income up to €600,000 (47% above), instead of progressive rates up to 47%.
Estimate your take-home
A rough, illustrative comparison — not tax advice. Figures use 2025 brackets.
Estimate only — not tax advice. This applies the regime's headline rule to 2025 brackets and ignores deductions, allowances, your full circumstances, and the Beckham Law taper/limits. Eligibility is fact-specific and the rules change. Confirm any figure with a qualified tax professional before relying on it.
Run a full, personalised HEADING analysis →How it works
- Spanish employment income is taxed at a flat 24% up to €600,000, and 47% on the portion above that.
- Foreign-source income is generally not taxed in Spain while under the regime (you are taxed broadly like a non-resident).
- It runs for the year you move plus the next five tax years.
Who qualifies
- Not a Spanish tax resident in the previous 5 tax years.
- Move to Spain for an employment relationship (the regime has been broadened to some other cases, e.g. certain directors and remote workers).
- Apply within 6 months of registering with Spanish social security.
What to watch
- The flat rate applies to employment income; the €600k threshold splits 24% / 47%.
- Spanish social security still applies; foreign income treatment is specific to the regime.
- Estimate below applies 24% / 47% against standard Spanish social security — verify your eligibility and income mix.
Common questions
Why is it called the Beckham Law?
It became widely known when footballer David Beckham used the regime after moving to Real Madrid. Formally it's the special tax regime for inbound workers.
Is all my income taxed at 24%?
Spanish employment income is taxed at a flat 24% up to €600,000 and 47% above. Foreign-source income is generally outside the Spanish net while under the regime.
Not tax advice. HEADING provides informational estimates from 2025 data to illustrate rough take-home differences — not a determination of your eligibility or liability. Special regimes are fact-specific and the rules change. Confirm any position with a qualified tax professional licensed in Spain before acting. Source: taxsummaries.pwc.com.
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