Compare
Your salary after tax in two countries, side by side and year by year, with each country's tax benefit for moving there.
Spain vs Poland: both calculated with 2026 rules.
Comparisons
Net a month, average, on €100,000 · with each tax benefit for moving- DEvsESGermany vs Spain4,836Germany, no tax benefit for moving5,995Spain, with BeckhamCompare
- DEvsIEGermany vs Ireland4,836Germany, no tax benefit for moving5,378Ireland, with SARPCompare
- DEvsITGermany vs Italy4,836Germany, no tax benefit for moving6,469Italy, with the impatriate regimeCompare
- DEvsMTGermany vs Malta4,836Germany, no tax benefit for moving6,841Malta, with the 15% HSI rateCompare
- DEvsNLGermany vs Netherlands4,836Germany, no tax benefit for moving6,587Netherlands, with the 30% rulingCompare
- DEvsNOGermany vs Norway4,836Germany, no tax benefit for moving5,713Norway, with the PAYE schemeCompare
- DEvsPLGermany vs Poland4,836Germany, no tax benefit for moving5,427Poland, with return reliefCompare
- ESvsIESpain vs Ireland5,995Spain, with Beckham5,378Ireland, with SARPCompare
- ESvsITSpain vs Italy5,995Spain, with Beckham6,469Italy, with the impatriate regimeCompare
- ESvsMTSpain vs Malta5,995Spain, with Beckham6,841Malta, with the 15% HSI rateCompare
- ESvsNLSpain vs Netherlands5,995Spain, with Beckham6,587Netherlands, with the 30% rulingCompare
- ESvsNOSpain vs Norway5,995Spain, with Beckham5,713Norway, with the PAYE schemeCompare
- ESvsPLSpain vs Poland5,995Spain, with Beckham5,427Poland, with return reliefCompare
- IEvsITIreland vs Italy5,378Ireland, with SARP6,469Italy, with the impatriate regimeCompare
- IEvsMTIreland vs Malta5,378Ireland, with SARP6,841Malta, with the 15% HSI rateCompare
- IEvsNLIreland vs Netherlands5,378Ireland, with SARP6,587Netherlands, with the 30% rulingCompare
- IEvsNOIreland vs Norway5,378Ireland, with SARP5,713Norway, with the PAYE schemeCompare
- IEvsPLIreland vs Poland5,378Ireland, with SARP5,427Poland, with return reliefCompare
- ITvsMTItaly vs Malta6,469Italy, with the impatriate regime6,841Malta, with the 15% HSI rateCompare
- ITvsNLItaly vs Netherlands6,469Italy, with the impatriate regime6,587Netherlands, with the 30% rulingCompare
- ITvsNOItaly vs Norway6,469Italy, with the impatriate regime5,713Norway, with the PAYE schemeCompare
- ITvsPLItaly vs Poland6,469Italy, with the impatriate regime5,427Poland, with return reliefCompare
- MTvsNLMalta vs Netherlands6,841Malta, with the 15% HSI rate6,587Netherlands, with the 30% rulingCompare
- MTvsNOMalta vs Norway6,841Malta, with the 15% HSI rate5,713Norway, with the PAYE schemeCompare
- MTvsPLMalta vs Poland6,841Malta, with the 15% HSI rate5,427Poland, with return reliefCompare
- NLvsNONetherlands vs Norway6,587Netherlands, with the 30% ruling5,713Norway, with the PAYE schemeCompare
- NLvsPLNetherlands vs Poland6,587Netherlands, with the 30% ruling5,427Poland, with return reliefCompare
- NOvsPLNorway vs Poland5,713Norway, with the PAYE scheme5,427Poland, with return reliefCompare
Single, employed all year, 2026 rules, each tax benefit in its first year. Spain in Catalonia; Italy in Milan; Germany in tax class I, no church tax; Poland and Norway at 4.41 zł and 10.57 kr per euro, ECB rate of 13 Nov 2026. A benefit that needs a higher salary shows standard rules. The comparison page shows the same with and without each tax benefit, year by year.
Sources
Germany
- Einkommensteuergesetz (EStG), §§ 32a, 39b · gesetze-im-internet.de
- Solidaritätszuschlaggesetz 1995, §§ 3, 4 · gesetze-im-internet.de
- Sozialversicherungsrechengrößen-Verordnung 2026 · gesetze-im-internet.de
- SGB V (Krankenversicherung), §§ 241, 242 · gesetze-im-internet.de
- SGB XI (Pflegeversicherung), § 55 · gesetze-im-internet.de
- SGB VI (Rentenversicherung), § 158 · gesetze-im-internet.de
- SGB III (Arbeitsförderung), § 341 · gesetze-im-internet.de
Spain
- Ley 35/2006 del IRPF, arts. 19, 20, 57, 63 y 93 · BOE
- Real Decreto 439/2007 (Reglamento del IRPF), arts. 113 a 120 · BOE
- Decret legislatiu 1/2024, llibre sisè del Codi tributari de Catalunya, art. 611-1 · Portal Jurídic de Catalunya
- Orden PJC/297/2026 (cotización 2026) · BOE
Ireland
- Taxes Consolidation Act 1997, Notes for Guidance (Finance Act 2025 edition), ss. 15, 461, 472 (income tax), Part 18D (USC), s. 825C (SARP) · Revenue
- Finance Act 2025, s. 23 (SARP) · Irish Statute Book
- Social Welfare Consolidation Act 2005, s. 13 (PRSI) · Law Reform Commission (revised acts)
- Social Welfare (Miscellaneous Provisions) Act 2024, s. 3 (PRSI rates) · Irish Statute Book
- Tax and Duty Manual Part 34-00-10, Special Assignee Relief Programme · Revenue
Italy
- Testo unico delle imposte sui redditi (DPR 917/1986), artt. 11, 13 e 49-51 · Normattiva
- Legge 30 dicembre 2025, n. 199 (legge di bilancio 2026) · Normattiva
- Legge 30 dicembre 2024, n. 207 (legge di bilancio 2025), art. 1, c. 4-9 · Normattiva
- Decreto legislativo 27 dicembre 2023, n. 209, art. 5 · Normattiva
- INPS, circolare n. 6 del 30 gennaio 2026 · INPS
- Addizionale regionale IRPEF, Regione Lombardia · Regione Lombardia
Malta
- Income Tax Act (Cap. 123), art. 56 · legislation.mt
- Tax Treatment of Highly Skilled Individuals Rules, 2026 (S.L. 123.219) · legislation.mt
- Social Security Act (Cap. 318), art. 12, Second Schedule · legislation.mt
- Class 1 social security contributions 2026 · Social Security Department
Netherlands
- Wet inkomstenbelasting 2001, art. 2.10, 8.10 en 8.11 · wetten.overheid.nl
- Wet op de loonbelasting 1964, art. 31a · wetten.overheid.nl
- Heffingskortingen 2026 · Belastingdienst
- Premie volksverzekeringen 2026 · Belastingdienst
- Expatregeling (30%-regeling) aanvragen · Belastingdienst
Norway
- Skatteloven (lov om skatt av formue og inntekt), §§ 2-1, 6-32, 15-2, 15-3, 15-4 og kapittel 19 · Lovdata
- Folketrygdloven, § 23-3 · Lovdata
- Kildeskatt på lønn for utenlandske arbeidstakere · Skatteetaten
- Satser 2026: skatt på alminnelig inntekt · Skatteetaten
- Satser 2026: trinnskatt · Skatteetaten
- Satser 2026: trygdeavgift · Skatteetaten
- Satser 2026: minstefradrag · Skatteetaten
- Satser 2026: personfradrag · Skatteetaten
Poland
- Ustawa o podatku dochodowym od osób fizycznych, art. 21 ust. 1 pkt 152 i ust. 43–44, art. 22, art. 26 ust. 1 pkt 2, art. 27, art. 30h · ISAP (Sejm)
- Ustawa o systemie ubezpieczeń społecznych, art. 19, art. 22 · ISAP (Sejm)
- Ustawa o świadczeniach opieki zdrowotnej finansowanych ze środków publicznych, art. 79, art. 81 · ISAP (Sejm)