Beckham Law Calculator 2026: Your Savings Under the Startups Law
Relocating to Spain for professional reasons? The special expat tax regime, known as the Beckham Law, lets you pay a flat rate of 24% up to €600,000 (47% on the excess) for 6 tax years, instead of the usual progressive IRPF. Calculate your savings with our 2026 simulator under the current rules of the Startups Law.
Tax Simulator 2026
Real-time calculation · Official IRPF 2025/2026 scales by autonomous community
General IRPF regime
Beckham Law regime
⚠️ At this income level, the Beckham Law may not pay off on salary alone.
If you hold assets or income abroad (dividends, rental income, investments), your real savings can be far greater: they are exempt from Spanish tax, your foreign assets are out of the wealth taxes, and you avoid Form 720. A specialist can assess your case in 10 minutes.
Tax bracket breakdown · IRPF 2025/26
| Band | Base up to | Marginal rate | Tax per band |
|---|
Combined state + regional marginal rates (2025/2026 tax years). Base = salary + bonus, without deducting Social Security contributions. Indicative values.
How Does the Beckham Law Work?
This special expat tax regime offers a unique optimization for international professionals:
- Key requirement: not having been a tax resident in Spain during the previous 5 years (it used to be 10; reduced by the Startups Act 28/2022 since 2023).
- Flat 24% rate: on employment income up to €600,000; the excess is taxed at 47%.
- Foreign-source income exempt: dividends, interest and capital gains obtained abroad are not taxed in Spain; only your employment income and Spanish-source income are taxable.
- Foreign assets exempt: assets located outside Spain are not subject to Spanish Wealth Tax or the Solidarity Tax on Great Fortunes.
- Valid for 6 tax periods: the year of arrival plus the following 5 calendar years.
- No Form 720 obligation: privacy and administrative savings on your assets abroad.
Key Benefits
The Beckham Law is ideal for:
- International employees relocated by their company.
- Digital nomads and remote workers with international contracts.
- Foreign investors, entrepreneurs and startup directors.
- Executives with high salaries and global assets.
Frequently Asked Questions (FAQ)
How many years must you have lived outside Spain to qualify?
You must not have been a tax resident in Spain during the previous 5 years. The Startups Law (28/2022) reduced this requirement from 10 years in 2023. Additionally, the relocation must be for professional reasons and the regime must be requested via Form 149 within a maximum of 6 months from the start of your activity.
Do I need a Spanish employment contract?
Not necessarily. Since the new Startups Law, digital nomads with foreign remote contracts and highly qualified professionals working for companies outside Spain can also apply.
Can I include my family?
Yes, direct family members (spouse and children under 25) can join the same special regime, making family mobility and joint tax optimization easier.
What is the deadline to submit Form 149?
You must request the regime within a maximum of 6 months from the start of your activity in Spain (Social Security registration or registry filing). Missing this deadline means losing the right to the 24% rate.
What happens to my Stock Options and financial assets?
Capital income obtained abroad (dividends, interest, sale of shares) is not taxed in Spain under this regime. Stock options exercised for your work are considered employment income and are taxed at 24%/47% like the rest of your salary.
Results are informative estimates and do not constitute binding tax advice. Calculations are based on the official IRPF 2025/2026 scales (state + regional, verified against the AEAT Personal Income Tax Manual and regional bulletins) and on the rates of the special expat regime (art. 93 LIRPF and art. 25 LIRNR). Social Security contributions are not deducted, nor are family minimums, regional deductions or other personal circumstances applied. Your final liability depends on your particular situation; always consult a qualified professional.