Beckham Law Calculator
Calculate your tax savings with Spain's Beckham Law (Ley Beckham). See how the 24% flat tax rate compares to regular progressive taxation.
Your Salary Details
Enter your gross annual salary to compare
Beckham Law Benefits
Regular Tax Brackets (IRPF)
Your Tax Savings
Beckham Law comparison (2026)
With Beckham Law (24% flat rate)
Without Beckham Law (Regular IRPF)
Effective Tax Rates
With Beckham
28.9%
Without Beckham
34.1%
Monthly Take-Home (14 payments)
With Beckham
4061 €
Without Beckham
3767 €
What is the Beckham Law?
Flat Tax Rate
The Beckham Law allows qualifying expats to pay a flat 24% income tax on Spanish-source income, instead of the progressive rates that can reach up to 47%.
Duration
The benefit applies for 6 years: the year of arrival plus 5 following years. This gives you significant tax savings during your first years in Spain.
Income Threshold
The 24% rate applies to income up to €600,000. Income above this threshold is taxed at 47%.
Origin of the Name
Named after footballer David Beckham, who was one of the first high-profile beneficiaries when he moved to Real Madrid in 2003. Officially called "Régimen Especial para Trabajadores Desplazados."
Non-Resident Status
While living in Spain, you're treated as a non-resident for tax purposes, meaning you're only taxed on Spanish-source income, not worldwide income.
2023 Update
Spain expanded the Beckham Law in 2023 to include digital nomads and remote workers, making it more accessible to a broader range of international professionals.
Requirements Checklist
- ✓Not been tax resident in Spain for 5 years prior to arrival: Required for eligibility.
- ✓Employed by a Spanish company or have a work contract: Required for eligibility.
- ✓Apply within 6 months of starting work: Required for eligibility.
- ✓Work performed mainly in Spain: Required for eligibility.
- ✓Income source: Income must be primarily derived from work performed in Spain for a Spanish company or a Spanish branch of a foreign company.
- ✓Timely application: You must apply within 6 months of registering with Spanish Social Security.
Beckham Law vs Regular Tax Rates
| Income Level | Regular IRPF | Beckham Law |
|---|---|---|
| €30,000 | ~19-24% | 24% |
| €50,000 | ~24-30% | 24% |
| €80,000 | ~30-37% | 24% |
| €150,000 | ~37-45% | 24% |
| €300,000+ | 45-47% | 24-47%* |
* Income above €600,000 is taxed at 47% under Beckham Law
Frequently Asked Questions
Can digital nomads use the Beckham Law?
Yes! Since 2023, Spain's Digital Nomad Visa holders can apply for the Beckham Law, provided they work for a foreign company or as a freelancer with primarily foreign clients.
Do I pay tax on worldwide income?
No. Under the Beckham Law, you're treated as a non-resident for tax purposes, so you only pay tax on Spanish-source income, not on income from other countries.
Can my spouse and children apply?
Since the 2023 changes, family members who move with you can also apply for the Beckham Law regime if they become Spanish tax residents and meet certain conditions.
What happens after 6 years?
After the 6-year period ends, you become subject to regular Spanish tax rates as a tax resident, including taxation on worldwide income.
Does Social Security still apply?
Yes, the Beckham Law only affects income tax. You still need to pay social security contributions at the regular rates (approximately 6.5% employee share).