Moving to Spain? Beckham law calculator (2026): 24% flat rate vs ordinary IRPF
Your Spanish net salary under the Beckham law and under ordinary IRPF in your region, the salary where it starts to pay off, the six years it covers, and the Irish tax to claim back before you go.
Beckham law: your net salary in Spain
Your Spanish take-home under the 24% flat rate and under ordinary IRPF, which one wins at your salary, the six years it covers, and the Irish tax to claim back in the year you leave.
The Basque Country and Navarra have their own tax systems and their own regime for incoming workers: not covered here.
Can you opt in?
On these answers you appear to meet the main conditions: 5 years without Spanish residence are required and you have 5. Have them confirmed before you file.
Spanish figures: 2026 state and Madrid IRPF scales, personal minimums and the art. 20 reduction; Social Security 2026 (permanent contract). Single person, under 65, full-year figures, no family minimums, regional deductions or other income. Spain has no split year: if the move year counts, Spain taxes that whole year and Irish pay earned before the move may need to be reported there. Posted workers who keep Irish PRSI on an A1 certificate don't pay Spanish Social Security. Irish refund: income tax and USC reconciled for the months you were paid in Ireland, on 2027 rates (as announced in Budget 2027 — subject to the Finance Bill).
Estimates on 2026 Spanish figures (state and regional IRPF scales, Social Security 2026) and Revenue.ie rates for the Irish refund. These are indicative, big-picture figures, not precise ones: the result depends on personal details the calculator can't see (family, other income, regional deductions, start date, your contract). Simplified: single person under 65, permanent contract, full-year figures. For guidance only, not personal tax advice. Get your Irish refund checked →
How this is calculated
In short: under Spain's Beckham law (art. 93 of the IRPF law) your salary is taxed at a flat 24% up to €600,000 and 47% above, for the year you become resident and the five after it, if you weren't Spanish resident for the previous 5 years. It only pays off on higher salaries: for a single employee the break-even is about €55,000 to €65,000 depending on the region (€65,000 in Madrid). On €80,000 in Madrid you keep €56,782.84 instead of €53,852.61.
- Who can opt in: employees of a Spanish company, staff posted by a foreign employer, remote workers for a foreign employer, and company directors (with limits if the company mainly holds assets). Ordinary freelancers can't; self-employed income qualifies only for an entrepreneurial activity with a favourable ENISA report or highly qualified work for start-ups or R&D. Your income mustn't come through a permanent establishment in Spain. Spaniards returning after five years abroad qualify like anyone else.
- What's taxed: all your employment income, wherever you work, at 24% on the gross amount with no allowances; foreign dividends, interest and gains aren't taxed in Spain, and Spanish savings income follows the savings scale (19% to 30%).
- What doesn't change: Social Security, 6.50% of salary up to €61,214.4 plus a small solidarity contribution above it (unless you're posted and keep Irish PRSI on an A1 certificate).
- The first year: Spain has no split year, so if you're resident in the move year Spain taxes that whole year; Irish pay earned before the move may need reporting there, with treaty relief, so take advice on it.
- Ordinary IRPF instead: Social Security and €2,000 come off your salary, a personal allowance of €5,550 or more is tax-free, and the state scale (9.5% to 24.5%) plus your region's scale apply. Below the break-even this is cheaper, so you simply don't opt in.
- How to opt in: Modelo 149 within six months of the start date on your Spanish Social Security registration. The deadline can't be extended; you then file Modelo 151 instead of the ordinary return.
Worked example (employee, Madrid, 2026): gross €80,000. Social Security €4,017.16 either way. Beckham: €80,000 × 24% = €19,200.00, net €56,782.84. Ordinary: taxable base €73,982.84, state IRPF €11,569.64, Madrid IRPF €10,560.59, net €53,852.61. On €40,000 the order flips: €30,195.68 ordinary against €27,800.00 under the Beckham law.
The Irish side: leaving a €60,000 job at the end of August 2026, about €3,622 of income tax and USC comes back once you file. How the calculator works: it runs both Spanish computations on 2026 figures for your region, dates the regime from the year you become resident (more than 183 days in Spain), and reconciles your last Irish year with Revenue's 2026 rates (2027 as announced in Budget 2027 — subject to the Finance Bill).
Beckham law vs ordinary IRPF by salary (2026)
Net annual pay for a single employee on a permanent contract. The Beckham net is the same in every region. Bold marks the better option: an ordinary figure where it beats the Beckham law, the Beckham figure where it beats both.
| GROSS | ORDINARY, MADRID | ORDINARY, CATALUÑA | BECKHAM LAW |
|---|---|---|---|
| €40,000 | €30,196 | €29,464 | €27,800 |
| €60,000 | €42,184 | €41,124 | €41,700 |
| €80,000 | €53,853 | €52,494 | €56,783 |
| €100,000 | €65,227 | €63,590 | €71,938 |
| €150,000 | €93,659 | €90,287 | €109,818 |
| €200,000 | €122,090 | €116,537 | €147,698 |
Questions people ask
How does the Beckham law work in 2026?
If you move to Spain to work and weren't Spanish resident in the previous five years, you can choose to pay a flat 24% on your salary up to €600,000 (47% above) instead of the progressive IRPF scales, for the year you become resident and the next five. Foreign investment income isn't taxed in Spain while you're in it. You opt in with Modelo 149 within six months of starting work.
Is the Beckham law always worth it?
No. It removes the personal allowance and work deductions, so on lower salaries ordinary IRPF costs less. For a single employee the break-even is about €55,000 to €65,000 a year depending on the region. On €40,000 in Madrid you'd keep €30,195.68 under ordinary IRPF and €27,800.00 under the Beckham law. It also matters for foreign investments, which it leaves untaxed.
Can I use the Beckham law as a freelancer?
Not as an ordinary freelancer (autónomo). Since 2023 the regime covers self-employed income only for an entrepreneurial activity with a favourable ENISA report (non-EU nationals also need a residence authorisation), or for highly qualified professionals working for start-ups or in training and R&D, where that work is more than 40% of their income. Remote employees of a foreign company can opt in.
Can a Spaniard returning from Ireland use the Beckham law?
Yes, if they weren't Spanish tax resident in the five tax years before the move. The law sets no nationality condition, only the non-residence test, and five years in Ireland can supply it.
When does the six-year period start?
In the year you become Spanish tax resident, which needs more than 183 days in Spain in the calendar year. Arrive in the second half of the year and the regime runs from the following year, but the six-month deadline for Modelo 149 still counts from your Social Security start date. If the move year does count, Spain taxes that whole year, as it has no split-year treatment.
How precise is this estimate?
It's a big-picture estimate to compare the two options, not a precise figure. It assumes a single person under 65 on a permanent contract, a full year at the same salary and no other income. Family minimums, regional deductions, the date you start and your contract can all change the result, so get a personal check before you file Modelo 149.
What should I sort out in Ireland before I leave?
Claim your final-year refund: payroll gave you a twelfth of your credits and 20% band each month, so leaving in August on €60,000 leaves about €3,622 with Revenue. Make sure your employer reports your leaving date, keep a bank account Revenue can pay into, and check split-year treatment for any income after you go.
Rates last updated: October 2026 · How we verify
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Ireland vs Spain Tax in 2026: Which One Actually Costs You More? explains the rules behind this number.
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