The Beckham Law sets a flat 24% rate on employment income up to €600,000, while standard Spanish income tax is progressive and its top rates go above 45%. So the question most people ask is simple: how big are the Beckham Law tax savings, and from what salary do they start?
In short, below roughly €60,000 a year the difference is small or even negative. Above €100,000, however, the savings easily exceed €7,000 a year. In this guide, you will find the numbers by salary level and the other factors that matter.
How each tax system works
- Beckham Law: a flat 24% on employment income up to €600,000, and 47% above that. In addition, most income from outside Spain, such as foreign dividends, interest or rent, is generally not taxed in Spain.
- Standard Spanish income tax (IRPF): a progressive scale that combines national and regional rates. The top marginal rate is 47% in Madrid and 50% in Catalonia, and you pay tax on your worldwide income.
Beckham Law tax savings by salary
The table shows the approximate annual tax of a single employee with no children and no other income, in 2026:
| Gross annual salary | Standard tax, Catalonia | Standard tax, Madrid | Beckham Law | Beckham Law tax savings (Catalonia) |
|---|---|---|---|---|
| €60,000 | €14,900 | €14,000 | €14,400 | €500 |
| €100,000 | €32,400 | €30,800 | €24,000 | €8,400 |
| €150,000 | €55,600 | €52,300 | €36,000 | €19,600 |
| €250,000 | €103,300 | €95,300 | €60,000 | €43,300 |
| €500,000 | €227,200 | €206,700 | €120,000 | €107,200 |
Approximate figures based on current national and regional scales, social security contributions, €2,000 deductible expenses and the personal allowance. They do not include regional deductions or family circumstances.
Over the six years of the regime, for example, a €150,000 salary in Barcelona can mean total savings of more than €110,000.
From what salary are the Beckham Law tax savings worth it?
The break-even point is around €60,000 gross a year. Below that, standard tax can be the same or lower, because its first brackets are below 24% and the Beckham Law does not apply personal allowances or deductions.
On the other hand, above €80,000 to €90,000, the Beckham Law almost always comes out ahead, and the gap grows with every extra euro.
Other factors that affect your Beckham Law tax savings
Income and investments abroad
If you have assets, rental income or investments outside Spain, the regime usually pays off even more. That is because this income is generally not taxed in Spain, and you do not have to file Form 720.
Children and family deductions
However, the Beckham Law does not apply child allowances or regional deductions. So with a mid-level salary and several children, standard tax may work out better.
Double taxation treaties
Under the Beckham Law, you are a Spanish tax resident but pay tax in a similar way to a non-resident. As a result, access to some double taxation treaties may be more limited.
Your career plans for the next six years
If you expect pay rises, bonuses or stock options, future savings may justify the regime even if you are close to break-even today.
Common mistakes when you compare
Comparing with the top marginal rate
The 47% or 50% rate only applies to the top part of your salary. Instead, you should compare the total tax bill.
Forgetting that the decision is hard to reverse
You can give up the regime, but then you cannot go back to it. Moreover, if you do not apply within six months, you lose it for good. Read our guide on how to apply for the Beckham Law before your deadline. You can also check the official rules on the Spanish Tax Agency website.
Summary: are the Beckham Law tax savings worth it?
To sum up, the Beckham Law tax savings are clear from about €80,000 to €90,000 gross a year, especially if you have income or assets outside Spain. Below €60,000, it is worth running the numbers carefully. At Cirera Group, we run that comparison with your real figures and, if it pays off, we handle your application. For a full overview, see our complete guide to the Beckham Law.
FAQ about Beckham Law tax savings
Is the Beckham Law always better than standard tax?
No. With low or mid-level salaries, or with several children, standard Spanish tax can be cheaper.
Can I switch back if it does not pay off?
Yes. You can give up the regime with Form 149 in November or December, and it takes effect from the following year. After that, however, you cannot return to it.
How are bonuses and stock options taxed?
They count as employment income, so they are taxed at 24% up to €600,000 in total.
Does the region where I live matter?
It matters for standard tax. Under the Beckham Law, however, the 24% rate is the same across Spain.
