What would the Beckham Law actually save you?
Spain's income tax is built from two scales added together — one national, one set by your region. That is why the same salary is taxed differently in Madrid and in Barcelona, and why a calculator that ignores your region gives you a number that is simply wrong.
These figures apply the published scales to the gross number you typed. They deliberately leave out the personal and family allowance, deductible expenses, the earned-income reduction and regional deductions — so your real bill under the normal regime will be lower than shown, and the true saving smaller. The comparison is here to show you which regime is the better shape for your situation, not to produce a filing figure.
The number nobody puts on the front page
A flat 24% is only a gift if your progressive rate would be higher. Below a certain income, Spain's normal tax is cheaper — and people apply for the regime anyway, then pay more for six years.
| Region | Break-even | Top marginal rate |
|---|---|---|
| Madrid | €37,579 | 45.00% |
| Catalonia | €29,461 | 50.00% |
| Valencian Community | €32,203 | 54.00% |
| Andalusia | €31,254 | 47.00% |
Top marginal rate is the national top rate plus the regional top rate, which is how Spanish income tax is actually assembled. Calculated from the official scales for tax year 2025.
Why the region matters this much
Roughly half your income tax bill is set in Madrid by the national government, and the other half by the regional parliament where you live. The national half is identical everywhere. The regional half is not: the gap between the cheapest and most expensive region in this table is 9 percentage points at the top rate.
This is also where most English-language guides go wrong. While building this page we found widely-shared articles quoting top marginal rates that do not match the tax agency's own published scales. We took every figure here from those scales directly.
What the Beckham regime charges
| Income | Rate |
|---|---|
| Up to €600,000 | 24% |
| Above €600,000 | 47% |
Sources
- Spanish Tax Agency — national scale (gravamen estatal), Renta 2025 manual.
- Spanish Tax Agency — regional scales (gravamen autonómico), one page per region, Renta 2025 manual.
- Spanish Tax Agency — special regime for posted workers, Renta 2025 manual.