Tax Atlas

Digital nomad taxes in Spain

What a digital nomad needs to know about Spain: the visa and its income test, when Spain starts taxing you, what you would pay if you become tax resident, and the regimes (or territorial rules) that can lower it — every figure sourced.

Verified August 9, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · income tax only, not tax advice

The Spain digital nomad visa

Nomad visa exists
Spain Digital Nomad Visa (international remote working visa) (as of 2023)Citizen Remote“24% on Spanish-sourced employment income up to €600,000 per year”View source · accessed 2026-08-09 — Introduced under the 2023 Startups Law; no more than ~20% of income may be Spanish-sourced.
Nomad visa income requirement
EUR 2,850 / month (as of 2026)Citizen Remote“~€2,850–€2,860 per month, equivalent to 200% of the SMI”View source · accessed 2026-08-09 — Approx EUR 2,849-2,860/month (200% of SMI) for a single applicant in 2026; add supplements for dependents.
Nomad visa duration
5 years (as of 2026)Citizen Remote“2-year increments, allowing residence for up to 5 years”View source · accessed 2026-08-09 — 1-year consular visa or up to 3-year residence permit from within Spain; renewable up to 5 years total, then long-term residency eligibility.
Nomad visa tax treatment
24% (as of 2026)PwC Tax Summaries“This requirement will be deemed fulfilled by employees who have a visa for international remote working.”View source · accessed 2026-08-09 — Nomad-visa holders can opt into the special expatriate (Beckham) regime: 24% flat up to EUR 600,000; the visa satisfies the remote-work eligibility condition.

What you would actually pay

Gross annual incomeEffective income tax
$40,00025.3%
$75,00031.8%
$120,00036.8%

Progressive income tax. This is the standard resident scale — it applies only if you become tax resident and are taxed on this income here. Your nomad visa may carry its own tax regime (see below), and a tax treaty can assign the taxing right to your home country instead. Effective rate = total income tax ÷ gross income; income tax only — excludes social security, deductions and sub-national taxes; incomes are converted from USD using an indicative FX snapshot dated 2026-08-20. Combined state + default-region general scale. Your autonomous community can shift this up or down (e.g. Madrid lower, Catalonia higher) — it is not simply added on top. Try your own income and toggle special regimes →

If you do cross into tax residency, Spain’s income tax tops out at 47%PwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09 — the top of the scale behind the figures above. Top state-scale rate; total liability varies by autonomous community because regional rates are added to state rates.

When Spain starts taxing you

For a nomad the line that matters is when Spain flips you from visitor to tax resident: 183 daysPwC Tax Summaries“Spend more than 183 days in Spain during a calendar year. In determining the period of stay, temporary absences are included in the count”View source · accessed 2026-08-09. More than 183 days in Spain in a calendar year triggers residency; temporary absences count toward the total. Stay under it and remain tax resident elsewhere, and you are usually taxed there, not here — but a home, family or economic centre can make you resident on fewer days.

Planning your days? The free 183 Days residency tracker checks your travel log against this exact threshold. Full test, ties and all: am I a tax resident of Spain?

Regimes that can lower your tax in Spain

If you do become tax resident, these are the regimes a relocating remote worker most often leans on to cut the bill — each with its own eligibility, so read the detail before counting on one:

Beckham flat rate
24% (as of 2026)PwC Tax Summaries“The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess”View source · accessed 2026-08-09 — Flat 24% on taxable income up to EUR 600,000 under the special expatriate regime. PwC does not use the colloquial term 'Beckham'.
Beckham excess rate
47% (as of 2026)PwC Tax Summaries“The applicable tax rate is 24% for the first EUR 600,000 of taxable income and 47% on any excess”View source · accessed 2026-08-09 — Higher 47% rate applies to income exceeding EUR 600,000 under the special expatriate regime.
Beckham duration
6 years (as of 2026)PwC Tax Summaries“in the year when the option is exercised and in the following five years”View source · accessed 2026-08-09 — Applies for the year of exercising the option plus five following years (six tax years total).
Beckham eligibility
Must not have been Spanish tax resident in the prior five years; deemed met for holders of an international remote-working visa. [source]PwC Tax Summaries“taxpayers cannot have been tax resident in Spain for a period of five years prior to the tax year in which they move to Spain.”View source · accessed 2026-08-09

Frequently asked questions

Does Spain have a digital nomad visa?

Yes — the Spain Digital Nomad Visa (international remote working visa). The income requirement is around EUR 2,850 / month. It runs for 5 years.

Will I pay tax in Spain as a digital nomad?

You generally become tax resident in Spain once you cross 183 days. More than 183 days in Spain in a calendar year triggers residency; temporary absences count toward the total. Ties like a home or family can trigger residency sooner, so never rely on a day count alone.

What tax would I pay in Spain as a remote worker earning $75,000?

Under Spain's standard resident scale, around 31.8% income tax at $75,000 gross — but only if you become tax resident and are taxed on this income here. Spain's nomad visa or special regimes may lower it, and this excludes social security and any sub-national tax.

Sources

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When to talk to an advisor

This page maps Spain’s general rules for a remote worker. It cannot weigh your treaty position, your ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Spain (and in your home country) review your situation first.