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spain • EUR

Spain Beckham Law Calculator 2026

Estimate Spanish tax under the special impatriate regime (LIRPF art. 93): 24% on the first €600,000 of qualifying employment income and 47% on the excess.

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Help & FAQs

Frequently Asked Questions

Clear answers to common questions to help you use this calculator confidently.

What is the Beckham Law rate in 2026?

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Qualifying employment income is taxed at 24% up to €600,000 and 47% on the excess, under LIRPF art. 93.

Does turning the eligibility switch off change the rate?

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It refuses to publish a tax figure. The regime is optional and gated; inventing a number for someone who is not eligible would be misleading.

Is social security included?

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No. Impatriates who work in Spain usually still pay Seguridad Social. Use the net-salary calculator for employee SS.

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