Spain Beckham Law Calculator — 2026

  • Autónomo — estimación directa simplificada — The standard route for the self-employed: real income minus deductible expenses; applies while prior-year turnover is within EUR 600,000.
  • Régimen especial de impatriados (art. 93 LIRPF, 'Ley Beckham') — You are moving to Spain after 5 tax years as a non-resident, with a certified entrepreneurial activity or as a highly qualified professional working for a start-up; runs for up to 6 years.

Left after tax and contributions €33,400 ≈ €2,783 a month · effective rate 33.2%

Business income after expenses€50,000Revenue €60,000 less deductible expenses €10,000
RETA — contingencias comunes-€5,43828.30% of the G10 base (€1,601.31 per period)
RETA — contingencias profesionales (IT 0.66% + IP/MS 0.64%)-€2501.30% of the G10 base (€1,601.31 per period)
RETA — protección por cese de actividad-€1730.90% of the G10 base (€1,601.31 per period)
RETA — formación profesional-€190.10% of the G10 base (€1,601.31 per period)
RETA — mecanismo de equidad intergeneracional (MEI)-€1730.90% of the G10 base (€1,601.31 per period)
Income tax-€10,547Taxable base €43,947.05 (after €6,052.95 contributions)
Left after tax and contributions€33,400Effective rate 33.2%

Which regime is mine?

Each regime below is checked against the amounts and activity you entered in the form. The conditions the calculator cannot see — how long you have been in the country, what you did before — you confirm yourself.

Autónomo — estimación directa simplificada — The standard route for the self-employed: real income minus deductible expenses; applies while prior-year turnover is within EUR 600,000.

Fits what you entered in the form.

Left after tax and contributions: €34,359 Autónomo calculator

Régimen especial de impatriados (art. 93 LIRPF, 'Ley Beckham') — You are moving to Spain after 5 tax years as a non-resident, with a certified entrepreneurial activity or as a highly qualified professional working for a start-up; runs for up to 6 years.

Fits what you entered in the form.

Left after tax and contributions: €33,400

Ticking a box is your own confirmation, not advice — the conditions come from the same verified sources as the rates.

Do I qualify for Beckham Law?

You are moving to Spain after 5 tax years as a non-resident, with a certified entrepreneurial activity or as a highly qualified professional working for a start-up; runs for up to 6 years.

The conditions the calculator cannot check for you — confirm them yourself:

Anything measurable — income limits, the type of activity — is checked live by the calculator above as you type.

Compare with another country:Portugal

Who this calculator is actually for

Most people googling a Beckham calculator are employees — someone moving to Spain on an employment contract, wanting their salary taxed at the flat impatriate rate. This page does not model that case. The calculator above runs our self-employed module: it assumes business income and prices autónomo (RETA) contributions on top. If you are on payroll, your social security works on different logic and the total here is not yours.

Within the self-employed world, the regime is narrower than the blog posts suggest. A plain autónomo does not qualify at all. Business income enters through exactly two doors: an activity certified as entrepreneurial under the start-up framework, or work as a highly qualified professional for a start-up (or in training and R&D) earning over forty per cent of your income from it. Most relocating freelancers fit neither. If that is you, the ordinary autónomo page is the honest one, and the checklist above exists precisely to tell you before the number does.

Two rates instead of a progressive scale

Qualify, and the general IRPF scale (state half plus your autonomous community’s half) is replaced by two flat tiers: 24% on everything up to €600,000, 47% on the excess. Your region stops mattering. All income from the certified entrepreneurial activity counts as Spanish wherever it is earned; other income only enters the base if it is Spanish-source, and items are taxed cumulatively with no offsetting between them.

Savings income — dividends, interest, gains on transfers — sits on its own scale, from 19% on the first €6,000 up to 30% above €300,000, but only when Spanish-source. Wealth tax, while the regime runs, reaches Spanish assets only.

The flatness is the whole point. On €120,000 of certified entrepreneurial income the tax is €28,800 before contributions. The marginal rate on the next euro is the same as on the first, all the way to the threshold.

The clock and the paperwork

The residence test is that you were not a Spanish tax resident in the five tax periods before the year of the move (cut from ten by Ley 28/2022). The regime then runs for the year of the move plus the five following ones: 6 years, no renewal. You opt in with modelo 149 within six months of your social security start date, and file on modelo 151 each year.

RETA does not care which box you ticked

Social security is independent of the income-tax regime. A Beckham freelancer pays the same cuota, in the same tramos, as an ordinary autónomo, including the first-year reduced cuota. The calculator uses identical contributions in both modes, so the gap it shows you is pure income tax.

What changed in 2026

For the regime itself: nothing. The two tiers are unchanged, the current savings scale has applied since the year before, and the five-year residence test dates from 2023. What moved is the RETA side that both modes share: a new order set the 2026 contribution bases and tramos, and the first-year flat cuota rests on a Budget Law that has not been passed: Seguridad Social publishes and charges the old figure, which is why the calculator flags it as provisional.

Questions people actually ask

I'm an employee — can I use this calculator?

No, and we would rather say so than let you budget on the wrong number. This calculator runs our self-employed module: it assumes your income is business income and it adds autónomo (RETA) contributions on top. An employee under the Beckham regime pays employee social security through payroll, on entirely different logic, and their employer withholds the impatriate rate at source. The flat income-tax rates are the same ones the law gives you, but the contribution side of the result here is simply not yours. An employee-mode version is on the roadmap; this is not it.

I freelance on the digital nomad visa — do I qualify for the Beckham regime?

Probably not as a contractor. The remote-work route into the regime covers people who work remotely for a foreign employer under an employment contract; the law explicitly folds the international teleworking visa into that route, but it is written around employment. Self-employment income only enters the regime through two doors: an activity officially certified as entrepreneurial, or working as a highly qualified professional for a start-up (or in training and R&D), earning over forty per cent of your income from it. An ordinary autónomo invoicing foreign clients fits neither door.

Did the Beckham regime require ten years of non-residence?

It did, and half the internet still says so. Ley 28/2022, the start-up law, cut the requirement from ten prior tax years to five, with effect from the first of January 2023. So the test today is that you were not a Spanish tax resident in the five tax periods before the year you move.

Do I still pay autónomo social security under the Beckham regime?

Yes, in full. Your social security status is independent of your income-tax regime: a Beckham freelancer registers in RETA and pays exactly the same cuota as an ordinary autónomo — same tramos, same rates, same first-year reduced cuota if you qualify for it. The regime changes what happens to your income tax, nothing else.

When do I have to apply, and how long does it last?

You opt in with modelo 149, within six months of the start-of-activity date shown on your Spanish social security registration. Miss that window and the option is gone. Once in, the regime covers the tax year of your move plus the five following ones, and you file annually on modelo 151 instead of the ordinary return. If you want out early, you waive it in November or December before the year the waiver takes effect.

Figures not yet fixed for this tax year

These amounts are applied in practice, but the text that fixes them for this tax year does not exist yet: either the statute has not been passed, or the body that sets the figure publishes it later than the year it applies to. We show them because leaving them out would give you a worse answer, not a safer one — and we show you exactly what each one rests on.

This calculator is for information only and is not tax advice. Rates and thresholds change; check the methodology page for sources and verification dates, and confirm your own situation with a qualified adviser.