Moving to Spain: taxes, residence and life
How to become tax resident in Spain: personal, dividend and corporate tax, 7 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Spain the top income tax rate is 47%, dividends are taxed at up to 30% and companies pay 25% corporate tax. Newcomers may use a special regime (24%): Beckham regime: 24% flat up to €600k for new residents, foreign income largely exempt.
How to move and become tax resident
To become tax resident in Spain you need at least 183 days a year (183 days in calendar year (sporadic absences count) or main economic interests in Spain). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Spain — see the list below.
Living there
Madrid has a hot-summer Mediterranean climate with winter highs around 10.5 °C and summer highs around 32.7 °C.
Key facts
| Top income tax | 47% |
|---|---|
| Dividend tax | 30% |
| Corporate tax | 25% |
| Special regime for newcomers | 24% — Beckham regime: 24% flat up to €600k for new residents, foreign income largely exempt. |
| Tax residence | after 183 days — 183 days in calendar year (sporadic absences count) or main economic interests in Spain |
| Typical residence route | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Climate type | hot-summer Mediterranean · 10.5° / 32.7° (Madrid) |
Residence programmes in Spain
Active programmes
- Non-Lucrative Residence Visa — Income / yr CHF 27'072 · 2026-10
- International Telework Visa (Digital Nomad) — Income / yr CHF 32'148 · 2026-10
- Entrepreneur Residence (Startups Law / Ley 14/2013) — entrepreneur · 2026-10
- Work permit (Highly Qualified Professional / EU Blue Card / ordinary) — employment · 2026-10
- EU/EEA/Swiss free movement (EU citizen registration certificate) — freeMovement · 2026-10
- Special Regime for Inbound Workers (Beckham Law) — specialTax · 2026-10
- Family Reunification — Income / yr CHF 10'200 · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Spain to become tax resident?
after 183 days. 183 days in calendar year (sporadic absences count) or main economic interests in Spain No split year; rebuttable presumption if spouse + minor children live in Spain; Beckham regime 6 yrs
How much tax will I pay in Spain?
In Spain the top income tax rate is 47%, dividends are taxed at up to 30% and companies pay 25% corporate tax.
Which residence programmes does Spain offer?
Non-Lucrative Residence Visa; International Telework Visa (Digital Nomad); Entrepreneur Residence (Startups Law / Ley 14/2013); Work permit (Highly Qualified Professional / EU Blue Card / ordinary); EU/EEA/Swiss free movement (EU citizen registration certificate)
What is the usual way to move to Spain?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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