Relocation tax guideMoving to Spain: Taxes for Expats 2026
Spain taxes residents on worldwide income at combined state and regional rates that reach roughly 45-54% depending on the region. Qualifying inbound workers can instead elect the special regime known as the Beckham Law, which applies a 24% flat rate on Spanish employment income up to 600,000 euros for up to six years. Tax residency is generally triggered after 183 days.
Spain pairs a high standard tax burden with one of Europe's better-known inbound-worker incentives, the Beckham Law. A 2023 reform widened that regime well beyond footballers and executives to remote workers and entrepreneurs. This guide explains who the regime helps, how it compares with the standard rules, and when Spain treats you as a tax resident.
Spain: key tax rates
| Tax | Rate | Source |
|---|---|---|
| Corporate income tax | 25%Standard corporate income tax rate | PwC Worldwide Tax Summariesas of 2025-12-31 |
| Top personal income tax | 47%Top combined rate on the state scale; final rate varies by autonomous region | PwC Worldwide Tax Summariesas of 2025-12-31 |
| VAT / GST (standard) | 21%Standard VAT rate | PwC Worldwide Tax Summariesas of 2025-12-31 |
| Capital gains | 19-30%Savings-income scale 19-30% for residents (top band on gains over EUR 300,000) | PwC Worldwide Tax Summariesas of 2025-12-31 |
| Inheritance / wealth tax | Up to 34%State scale up to 34%; varies widely by autonomous region (a separate wealth tax also applies regionally) | PwC Worldwide Tax Summariesas of 2025-12-31 |
The Beckham Law (special regime for inbound workers) regime
Open to qualifying new arrivals; eligibility was broadened by the 2022 Startups Law (Ley 28/2022), effective 2023.
The Beckham Law lets eligible people who move to Spain for work elect to be taxed broadly as non-residents for a limited period: a flat rate on Spanish employment income and, in general, no Spanish tax on most foreign-source income outside employment. The 2023 reform extended it to remote workers, entrepreneurs, highly qualified professionals, and certain directors, and shortened the prior-non-residence requirement.
- 24% flat rate on Spanish employment income up to 600,000 euros; 47% on the excess.
- Applies for the year of arrival plus the following five tax years (up to six years).
- Most foreign-source income other than employment is generally outside the Spanish net during the regime.
- You must not have been a Spanish tax resident in the five years before moving (reduced from ten).
Source: PwC Worldwide Tax Summaries - Spain (as of 2026-06-23).
| Item | Under the Beckham Law | Standard resident rules |
|---|---|---|
| Spanish employment income up to 600,000 euros | 24% flat | Progressive (combined state + regional), reaching roughly 45-54% |
| Spanish employment income above 600,000 euros | 47% | Progressive top regional rate |
| Most foreign (non-employment) income | Generally outside Spanish tax | Taxed on worldwide income |
| Duration | Up to 6 years | No time limit |
Source: PwC Worldwide Tax Summaries - Spain (as of 2026-06-23).
When you become a tax resident
You are generally a Spanish tax resident if you spend more than 183 days in Spain in a calendar year, or if your main centre of economic interests or activities is in Spain. Residency can also be presumed where your spouse and minor children live in Spain. Residents are taxed on worldwide income unless the Beckham Law applies.
Source: PwC Worldwide Tax Summaries - Spain (Residence) (as of 2026-06-23).
Who the Beckham Law now covers
Originally aimed at posted employees and executives, the regime was widened by the 2022 Startups Law. From 2023 it can apply to remote workers employed by a foreign company, entrepreneurs pursuing an innovative activity, highly qualified professionals, and certain company directors, and it can extend to accompanying family members.
The core requirement is unchanged: you must not have been a Spanish tax resident in the years immediately before the move, and you must move for a qualifying reason. The election is time-limited and must be made within the deadline after registering.
Wealth and regional taxes
Spain also levies wealth and, in some regions, 'solidarity' taxes on large net worth, and inheritance and gift tax that varies sharply by autonomous community. These sit outside the income-tax comparison above, so high-net-worth movers should look at the region they settle in, not just the headline income rates.
Before you move: what to weigh
- Regional (autonomous community) rules change both the standard rates and wealth and inheritance taxes - the region you choose matters as much as the country.
- The Beckham Law election has a strict deadline after you register as a worker; missing it means the standard rules apply.
- US citizens remain taxable by the US on worldwide income regardless of the Spanish regime; treaty and foreign-tax-credit rules then apply.
- Spanish social security may be due on employment income separately from income tax.
Get this right for your situation
Cross-border tax turns on your specific facts. Find a tax professional who works with people moving to Spain.
What is the Beckham Law in Spain?
It is a special tax regime for people who move to Spain for work. Those who qualify are taxed broadly as non-residents for up to six years: a 24% flat rate on Spanish employment income up to 600,000 euros, with most non-employment foreign income generally outside Spanish tax.
Can remote workers use the Beckham Law?
Since the 2023 reform, yes - remote workers employed by a foreign company, entrepreneurs, highly qualified professionals, and certain directors can qualify, provided they meet the prior-non-residence and other conditions. Confirm eligibility before relying on it.
When are you a tax resident in Spain?
Generally after more than 183 days in a calendar year, or when your main centre of economic interests is in Spain. Residency can also be presumed from where your spouse and minor children live. Residents are taxed on worldwide income unless the Beckham Law applies.
Informational only, not tax advice. Cross-border tax depends on your personal circumstances and changes often; figures are dated to their sources. Confirm your position with a qualified professional before moving or filing.
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Spain as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.