What Spain's Beckham Law Actually Charges, by Income Band

By Permitely Editorial · Last updated September 19, 2026 · How we check this page

Spain's Special Regime for Inbound Workers is usually described as a flat rate of 24%. That rate is flat only up to a €600,000 threshold of employment income; above the threshold the regime charges a rate of 47% on the excess. This report sets out what those two rates produce as an actual bill, band by band, and what effective rate each band comes to. It no longer carries a comparison against ordinary Spanish income tax — Section 2-1 sets out why that column was removed on 15 September 2026.

Published 19 August 2026 · Revised 19 September 2026 · Data basis: Agencia Tributaria, Manual práctico de Renta 2025, “Contenido del régimen especial” (Art. 93 LIRPF) · Free to cite with attribution

1. The regime's published rules

2. Tax due by income band

Both right-hand columns are computed, not published. They apply the regime's own two-rate structure, taken from the Agencia Tributaria page cited in Section 5:

tax = min(income, 600000) × 24% + max(0, income − 600000) × 47%
effective rate = tax ÷ income

The incomes in the left column are sample points we chose; nobody publishes them as bands. The two right-hand columns are this report's own arithmetic, shown above, rounded to the nearest euro and the nearest tenth of a percentage point. They reproduce the output of our Beckham Law calculator exactly, because both run the same two rates.

2-1. Why this report no longer carries a savings column

Until 15 September 2026 this report set the regime against a single national progressive IRPEF scale topping out at 47%, and published an annual saving, a break-even income and a six-year total for every band. Those columns have been removed in full. Measured against Agencia Tributaria's Manual práctico de Renta 2025, no such national scale exists, so every figure computed from it was unsourceable.

Ordinary IRPF on the general base is two scales added together. The first is the state scale, “escala aplicable con independencia de su lugar de residencia” (Art. 63.1.1º LIRPF), whose top rate is 24,50% on the part of income above the €300,000 threshold. The second is “la escala autonómica … aprobada por la Comunidad Autónoma” (Art. 74.1.1º), which each autonomous community sets for itself. Agencia Tributaria publishes the state half and only the state half; a single national top rate is not something it publishes, because there is not one.

A saving figure is therefore meaningless until a community is named. The scale this report used before was the state scale doubled — a plausible-looking construction that no document anywhere publishes. We took the numbers out rather than keep figures we cannot point at a source for. The same comparison was removed from the live calculator on the same day. It will come back only with a specific community named and its scale measured, for all seventeen of them or for none.

The regime column is unaffected. Both of its rates, and the threshold between them, are printed in Agencia Tributaria's own regime page and quoted verbatim in Section 5.

The page address still reads spain-beckham-law-savings-by-income. We have left the URL alone so existing citations keep working; the report's content, title and description now describe what the regime charges, not what it saves.

3. What changed, and how it compares

No year-over-year delta is published here. Our dataset holds the 2026 rate set only; it carries no prior-year rates for this regime, and we do not publish a change figure we cannot source. What our record does show is that the rate, the €600,000 threshold and the six-year duration have not changed in our data since this calculator was first published.

What did change in recent years is who may elect the regime rather than what it charges: the Startup Law (Ley 28/2022) extended it to digital nomads, company directors — including founders of genuine trading companies — and certified startup founders.

The comparison is structural, not a ranking: Spain and Portugal tax a rate, Italy charges a fixed amount that only makes sense at very large foreign income, and Greece exempts a share. The three non-Spanish figures come from those countries' own regimes and are outside what a Spanish tax-agency document can confirm; we carry them as orientation, not as measured values.

4. Methodology and limits

How the figures were produced

• The two rates and the threshold are read out of Agencia Tributaria's regime page, not modelled. The sentences they appear in are quoted in Section 5.
• The tax column applies tax = min(income, 600000) × 24% + max(0, income − 600000) × 47% to each sample income, rounded to the nearest euro. Nothing else enters it.
• The effective-rate column is that tax divided by the same gross income, to one decimal place.
• The sample incomes are ours. They were chosen to show the flat stretch below the threshold and the climb immediately above it, and carry no significance of their own.
• Nothing in this report is a saving, a break-even or a multi-year total. Those figures existed here until 15 September 2026 and were removed; see Section 2-1.

Limits — please carry these with any citation

• Personal and family allowances, deductions, and social-security contributions are excluded. A real bill under the regime will differ from the column above.
• The figures are for employment income only. The regime treats other income types differently and this report does not model them.
• There is no comparison here with ordinary Spanish income tax, and the numbers above must not be presented as a saving. Ordinary IRPF depends on the autonomous community of residence, which this report does not model.
• Eligibility conditions — no Spanish tax residence in the prior five years, a qualifying move, Modelo 149 within six months, the Spanish-work rule — are not part of the tax arithmetic. A taxpayer who fails them is taxed under the ordinary rules regardless of income.
• This report is not tax advice.

5. Citable sources

Sources and official references: Agencia Tributaria — Manual práctico de Renta 2025, “Contenido del régimen especial” (page updated 17 March 2026); Agencia Tributaria — Manual práctico de Renta 2025, “Gravamen estatal” (the state scale, page updated 17 March 2026); BOE — Ley 35/2006, consolidated Personal Income Tax Act (Art. 93 is the inbound-workers regime); BOE — Ley 28/2022 (Startup Law), which widened who may elect the regime; BOE — consolidated Personal Income Tax Regulation (procedure and election mechanics). Underlying tool: Permitely Spain Beckham Law Calculator. The regime page was fetched directly on 15 September 2026 — no login, 7,120 characters — and carries the regime's rates in matching context: “el porcentaje de retención o ingreso a cuenta sobre rendimientos del trabajo será el 24 por 100”, and the two-row scale “Hasta 600.000 euros — 24; Desde 600.000,01 euros en adelante — 47”. The state-scale page carries the 24,50% top band above €300,000 quoted in Section 2-1. What we could not confirm from Agencia Tributaria: the 85% Spanish-work condition, which does not appear in the regime page (its only “85” is a cross-reference to Art. 85 of the IRPF Law).

6. Quotable lines

• "Spain's Beckham Law is flat only up to €600,000 — above that line the regime charges 47% on the excess."
• "Under the regime a €30,000 salary and a €400,000 salary carry the same effective rate of 24.0%. The regime has no progression below its threshold."
• "At €1,000,000 the regime's bill is €332,000 — an effective 33.2%."
• "There is no national Spanish top rate to compare the regime against: ordinary IRPF is the state scale plus a scale each autonomous community sets for itself."