← Back to Spain
🇪🇸
Beckham Law (Ley Beckham)
Spain · Special Tax Regime · 2026
Last reviewed:
Flat Rate
24%
Duration
Up to 6 years
How it works
Qualifying new residents pay a flat 24% on Spanish-source employment income up to €600,000 for 6 years.
Who qualifies?
Employees or self-employed individuals who move to Spain for work and have not been Spanish tax residents in the prior 5 years; salary must be from a Spanish employer (or foreign entity with substance)
Regime vs. Standard Rate
| Scenario | Rate / Tax |
|---|---|
| Standard Spain top rate | 47% |
| Beckham Law (Ley Beckham) rate | 24% |
| Potential saving vs. standard (at $100k) | Up to 11% lower |
Calculate your take-home under Beckham Law (Ley Beckham)
Enter your salary and select Spain + the beckham regime in our calculator.
Not tax advice. Regime rules change — always verify with a qualified local tax advisor. See our methodology for data sources.