Break-even salary: about €58,000
For a single person without children, the Beckham Law starts to pay off from roughly €58,000 of gross salary. With children the break-even point is higher, because the normal regime gives family allowances that Beckham does not.
| Gross salary | Normal regime tax | Beckham tax (24%) | Normal − Beckham |
|---|---|---|---|
| €40,000 | €7,744 | €9,600 | −€1,856 |
| €50,000 | €11,205 | €12,000 | −€795 |
| €60,000 | €14,664 | €14,400 | +€264 |
| €70,000 | €18,655 | €16,800 | +€1,855 |
| €80,000 | €23,160 | €19,200 | +€3,960 |
| €100,000 | €32,160 | €24,000 | +€8,160 |
| €150,000 | €54,660 | €36,000 | +€18,660 |
| €200,000 | €77,160 | €48,000 | +€29,160 |
Normal regime estimated with Spain's 2026 withholding method for a single person; your final tax also depends on your region.
Requirements (2026)
- No Spanish tax residence in the 5 years before moving (it used to be 10).
- You move for: a job with a Spanish employer, a posting by your employer, remote work (digital nomad visa holders included), becoming a company director, an entrepreneurial activity, or highly qualified work for start-ups or R&D.
- Apply with Form 149 within six months of registering with Spanish social security.
- The regime lasts the year you arrive plus the next five. Your spouse and children can also join under certain conditions.
Sources: Agencia Tributaria — special impatriate regime · Article 93, IRPF law.
Frequently asked questions
What is the Beckham Law?
Spain's special tax regime for inbound workers (article 93 of the IRPF law). If you qualify, your employment income is taxed at a flat 24% up to €600,000 a year (47% above that) for the year you move and the next five years, instead of the normal progressive rates of up to 47%.
Who qualifies for the Beckham Law in 2026?
You must not have been a Spanish tax resident in the previous five years and move to Spain for a job with a Spanish employer, an employer posting, remote work (including digital nomad visa holders), a company directorship, an entrepreneurial activity or highly qualified work for start-ups.
When is the Beckham Law worth it?
Only above a certain salary. For a single person, the flat 24% beats the normal rates from roughly €58,000 a year. Below that, normal residents pay less because of the lower brackets and personal allowances.
How do I apply?
With Form 149 to the Spanish tax office, within six months of registering with Spanish social security. Each year you then file the special Form 151 instead of the normal income tax return.
Do I still pay social security under the Beckham Law?
Yes. The regime only changes income tax. Social security contributions (6.50% for employees) are the same.