Spain's special expat regime taxes your salary at a flat 24% for six years — but it is not always the better deal. Compare it with the standard income tax of your region and find your crossover salary.
Workers who move to Spain for an employment contract (or as remote employees of a foreign company under the Startup Law, plus directors and certain entrepreneurs), who were not Spanish tax residents in the previous 5 years and apply within 6 months of registering with Social Security (form 149).
The year you arrive plus the following five (six tax years in total). Employment income is taxed at a flat 24% up to €600,000 and 47% above; there are no personal or family allowances, and foreign income (except employment) is generally outside Spanish tax.
No. Below roughly €54,000–66,000 (depending on the region; Madrid ≈ €64,000) the standard regime usually wins, because the flat 24% ignores the personal allowance and the lower brackets. This calculator shows the exact crossover salary for your region.
| Gross salary | Beckham | Standard |
|---|---|---|
| 60.000 € | 41.700 € | 42.184 € |
| 100.000 € | 72.021 € | 65.274 € |
| 200.000 € | 148.021 € | 122.274 € |
| 300.000 € | 224.021 € | 179.274 € |