By city

The Beckham Law by city

The regime is national: 24% on employment income up to €600,000 wherever you live. The standard tax you would otherwise pay is regional, so the saving is different in Madrid, Barcelona or Valencia. Each page shows illustrative figures for that city, computed with the same engine as our calculator, and the local points people ask about.

Bilbao, San Sebastián, Vitoria and Pamplona are outside the state regime: the Basque Country and Navarre have their own tax systems and their own impatriate rules. This guide covers the common state regime only.

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