Spain salary after tax 2026
Rules checked 14 Nov 2026 · enacted rules only · sources
The full picture
| Line | Standard | Beckham | Difference |
|---|---|---|---|
| Taxable income | €93,938 | €100,000 | +€6,062 |
| Income tax | €32,348 | €24,000 | −€8,348 |
| State scale | €16,060 | – | |
| Catalan scale | €16,288 | – | |
| Flat rate, 24% | – | €24,000 | |
| Social security | €4,062 | €4,062 | €0 |
| Ordinary contributions, 6.5% | €3,979 | €3,979 | |
| Solidarity contribution | €83 | €83 | |
| Total tax and social security | €36,410 | €28,062 | −€8,348 |
| Effective rate all taxes and contributions, as a share of gross | 36.4% | 28.1% | −8.3 pts |
| Net per year | €63,590 | €71,938 | +€8,348 |
| Net per month average | €5,299 | €5,995 | +€696 |
Where every euro goes
Both bars are your €100,000. Beckham moves €8,348 from income tax to your pocket.
Your Beckham years
Beckham lasts six tax years. After that, standard rules apply.
Your tax steps
Standard rates are a state part plus a Catalan part, and climb to 46% on your last euros. Beckham taxes every euro of salary at 24%.
The Beckham regime
Read the full guideFlat rate on employment income up to €600,000. 47% above that.
The year you become resident plus the next 5 tax years.
You must not have been resident in Spain in the 5 years before the move.
To apply with Modelo 149, counted from the start of Spanish social security. Social security is still paid in full.
Sources and limits
- 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
Employment income only. Not covered: self-employment, partial years, joint filing, children.
Calculated by our Spain rules for 2026 and tested against research cases E1-C to E4-B: computed, not yet checked against the AEAT simulator.