Beckham Law: calculating tax savings, salary by salary

How is tax calculated under the Beckham regime

In Spain, ordinary tax residents are subject to IRPF (Impuesto sobre la Renta de las Personas Físicas), a progressive scale whose marginal rate reaches 47 % in excess of €300,000 in annual income. For an employee earning €80,000, the real effective rate is around 28-29%.

The Beckham law (special tax regime for impatriates — article 93 of the IRPF Law) completely replaces this progressive scale with a fixed rate of 24% on all employment income from Spanish sources, up to €600,000 annually.

The mechanism is simple: instead of multiplying your income by an increasing rate slice by slice, the Spanish administration directly applies 24% to the whole amount. This flat rate is identical regardless of the level of income (within the limit of the ceiling). The higher your salary, the wider the gap with the progressive scale — and the more substantial the savings.

Indicative simulation: from €30,000 to €120,000

The table below compares classic IRPF taxation and Beckham taxation for four representative annual gross salary levels. The classic IRPF tax amounts are calculated on the basis of the combined progressive scale (national + regional) applicable in 2026 in Catalonia.

The point of indifference — where the two regimes are equivalent — is located around €55,000 to €60,000 gross annual income. This is the threshold from which the effective rate of the classic scale exceeds 24%. Below that, the progressiveness of the scale works in favor of the ordinary taxpayer.

Note that the figures in the table only represent IRPF (income tax). The employee's social security contributions (approximately 6.35% of gross salary) apply identically in both systems and are not included in this calculation.

The ceiling at €600,000: rate at 47% beyond that — your tax after the cap

The preferential rate of 24% only applies until €600,000 in annual labor income. Beyond this threshold, the excess fraction is taxed at the rate of 47% – the highest marginal rate of the classic scale.

Concretely, for an income of €700,000 with the Beckham diet:

• First €600,000 × 24% = 144 000 €
• tranche beyond: €100,000 × 47% = 47 000 €
• Total IRPF = 191 000 € (effective rate: 27.3%)

For comparison, with the classic scale, an income of €700,000 would be fully subject to the marginal rate of 47% on the upper fraction, with a total tax of around €300,000. The Beckham regime therefore remains very advantageous even for very high incomes - it is never unfavorable compared to the classic scale, even beyond the ceiling.

Duration: 6 years maximum and what happens after the plan ends

The Beckham diet applies for a maximum period of 6 years : the year of arrival in Spain (current tax year) plus the following 5 calendar years. At the end of this period, the taxpayer automatically switches to the common law tax regime.

This is why total savings over 6 years is the most relevant decision-making indicator rather than just annual savings. An employee earning €120,000 benefiting from the Beckham scheme accumulates savings of 79 200 € over the entire duration of the regime. This sum represents a significant financial argument in an expatriation decision.

Some important points on the temporality of the regime:

• Request within 6 months: The Beckham option must be requested within 6 months of registering with Spanish social security. After this period, it is no longer possible to access it for this expatriation period.
• Waiver possible: It is possible to renounce the plan during the annual declaration, but this renunciation is definitive for the remaining years.
• No renewal: Once the 6 years have passed, or in the event of renunciation, it is not possible to benefit from the regime again for a subsequent residence in Spain.

Compare France and Spain on the same perimeter

A useful comparison must distinguish income tax, social security contributions and other levies in each country. Adding French tax and levies, then comparing them to the Spanish IRPF alone, does not allow you to calculate a net saving.

Have a personalized simulation drawn up by a competent professional before making an expatriation decision. The indicative examples on this page constitute neither an estimate of your net income nor a guarantee of savings.