Beckham Law in Palma de Mallorca
The Beckham Law in Palma de Mallorca
Autonomous community: Balearic Islands
Mallorca attracts a specific mix: remote employees of northern European companies, owner-managers running a business from the island, and senior people in yachting, hospitality and property. The Balearic scale is steep at high incomes, so the regime saves a lot for the senior end of that mix.
The routes are correspondingly varied. Many Mallorca cases are the telework route with a foreign employer, and a good share involve a company the applicant owns, where the substance questions apply.
What the regime is worth in Palma de Mallorca
Illustrative annual figures for a single employee with no other income, computed with the Balearic Islands scale, the one that applies to residents of Palma de Mallorca. Positive savings mean the regime pays; where the standard tax is already below 24% the cell says so.
| Gross salary | Standard IRPF | Standard effective rate | Beckham (24%) | Saving / year |
|---|---|---|---|---|
| €60,000 | €14,700 | 24.4% | €14,400 | €300 |
| €80,000 | €22,800 | 28.5% | €19,200 | €3,600 |
| €100,000 | €31,600 | 31.6% | €24,000 | €7,600 |
| €120,000 | €40,700 | 33.9% | €28,800 | €11,900 |
| €150,000 | €54,500 | 36.3% | €36,000 | €18,500 |
| €200,000 | €77,700 | 38.9% | €48,000 | €29,700 |
Illustrative figures computed with the same engine as the calculator: single taxpayer, employment income only, individual personal allowance (€5,550), employee Social Security contributions (6.5% up to the 2026 maximum base), standard deductible expenses (€2,000), no family or regional deductions, state scale plus the regional scale of the community where the city sits (AEAT, tax year 2025 scales, the latest published). Rounded to the nearest €100. Regime: 24% up to €600,000, 47% above.
Particular to Palma de Mallorca
A steep scale at high incomes
The Balearic regional scale rises to 24.75% from €175,000. At €150,000 and above the illustrative saving is among the largest in Spain.
Wealth tax above €3 million
The Balearic Islands raised the wealth-tax threshold to €3 million of net assets. Under the regime only Spanish assets count. A house on the island counts; a portfolio abroad does not while you are in the regime.
Owner-managers
People paid by their own company, Spanish or foreign, should look at the director route and at how their salary and company are documented before filing anything.
Coverage certificates
Employees posted by German, Swiss or Scandinavian employers often keep their home social security under an A1. The certificate date is the deadline, not the arrival on the island.
What does not change with the city
- The rate: 24% on employment income up to €600,000 and 47% above, wherever in Spain you live (outside the Basque Country and Navarre).
- The requirements: no Spanish tax residence in the previous five tax years, a qualifying reason for the move, and Modelo 149 within six months of your Social Security registration.
- The duration: the tax year of the move plus the five following years.
- What you give up: personal and family allowances and most deductions, which is why the regime can lose at moderate incomes or with several dependants.
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Frequently asked questions
Does the Beckham Law apply in the Balearic Islands the same way as on the mainland?
Yes. It is a state regime; only the Basque Country and Navarre are outside it. What is regional is the standard scale you avoid, and the Balearic one is steep at high incomes.
I run my own company from Mallorca. Can I use the regime?
Possibly, through the director route or as a remote employee of your foreign company. Both require the company to have real activity and your remuneration to be genuine employment income. This is the profile most worth checking with a professional before filing.
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Legal notice. This tool provides an indicative estimate based on the regulations in force as of 31/08/2026 and on the data entered by the user. It does not constitute tax, legal or any other kind of advice, nor does it create any professional relationship. The results do not take into account all of the personal, family and asset circumstances that determine actual taxation, including possible international double taxation. The application of the special regime of art. 93 LIRPF is subject to strict compliance with legal requirements and to acceptance by the Spanish Tax Agency; its refusal or subsequent loss may substantially alter the result. State and regional tax regulations may change at any time. Before taking any decision, consult a registered tax advisor. Beckham Law Agency accepts no liability for decisions taken on the basis of this estimate.