Move the slider to your Spanish income and see, side by side, the flat 24% Beckham regime versus Spain's ordinary progressive income tax — and your estimated annual saving.
Under Spain's ordinary income tax (IRPF), your general taxable base is taxed on a progressive scale that rises in bands — modest at the bottom and reaching the top marginal rate on high incomes. Under the Beckham regime, qualifying income is instead taxed at a flat 24% up to €600,000, with 47% on the excess, for the year you become resident plus the following five. For a high earner, the gap between "flat 24%" and "progressive up to the top rate" is exactly where the saving comes from — and why the regime is so attractive to founders and executives.
Two people with the same headline income can owe very different tax. The ordinary calculation depends on your autonomous community (Madrid, Andalucía and others set their own portion of the scale), your personal and family circumstances, and the mix of your income between the general base and savings income. The Beckham calculation depends on whether your income actually qualifies under the regime and how it is characterised — see our guide on whether the 24% reaches self-employed income. This tool is designed to show the shape of the decision, not to replace advice.
The saving only matters if you qualify, and qualifying is a legal exercise: you must not have been Spanish tax-resident in the prior years, you must move for a qualifying reason (for founders, usually the ENISA innovative-entrepreneur route), and you must elect the regime on time via Modelo 149 within six months. We help international clients — from the United States, Asia and beyond — assess eligibility and, where it fits, capture the saving this calculator hints at.
Book a private consultation and we'll model your exact position — and tell you honestly whether the Beckham regime is worth it for you.