What is the Beckham law?

The Spanish impatriate regime (known as the Beckham law) provides a flat 24% rate on employment income up to €600,000, for the year of arrival plus five years, subject to conditions, including not having been a Spanish tax resident in the previous five years. The comparison above shows the standard scale, without special regimes. (source: Agencia Tributaria)

Does Spanish income tax vary by region?

Yes: the autonomous communities set part of the scale, and the top marginal rate varies by several points across regions. The comparison uses a representative scale.

Is there a tax treaty between France and Spain?

Yes: the 1995 convention allocates taxing rights by income type and settles dual-residence situations. (source: impots.gouv.fr)

Why do Spanish social contributions look lower?

Spanish employee contributions are capped: above the ceiling, their relative weight decreases. The two countries fund social protection differently. The table above details the amounts.

What assumptions does this comparison use?

A single filer with no children, standard scales in both countries, without special regimes. The tool lets you adjust the salary and the household configuration.

Tax comparison

🇫🇷Francevs🇪🇸Spain

At €80,000 gross, the net annual salary is €48,986 in France and €51,965 in Spain, a gap of €2,979 per year. EXPATRIATION.IO comparison, 2026 tax scales: adjust the gross salary and the household below.

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Expat Package Report

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Comparing taxes: France and Spain

France (country) and Spain (country) have distinct approaches to taxing employment income. On a gross salary of €80,000, the effective total deduction rate is 38.8% in France compared to 35.0% in Spain. That translates to a difference of roughly €2,979 per year in favor of Spain.

In France, income tax amounts to €14,704 and social contributions add €16,311. In Spain, income tax is €24,056 and social contributions are €3,979.

The net annual take-home is €48,986 in France and €51,965 in Spain. These figures assume a single filer with no children or special deductions. Actual results vary based on household composition, deductions, and specific tax credits available in each jurisdiction.

Spain operates a specific regime for new residents (the Beckham law): a flat 24% rate on employment income up to €600,000, for the year of arrival plus five years, subject to conditions. The comparison above shows the standard scale, without special regimes. (source: Agencia Tributaria)

Equivalent gross and tipping point

At €80,000 gross in France, about €74,600 gross is needed in Spain to reach the same net salary.

Across the €30,000 to €250,000 gross range, Spain leaves the higher net salary at every level tested.

These figures use the default profile. The Expat Package Report runs the same calculation on your own two salaries and household, and quantifies the gap in euros.

Detailed comparison at €80,000 gross

	France	Spain
Gross annual salary	€80,000	€80,000
Income tax (national or federal)	€14,704	€24,056
Social contributions	€16,311	€3,979
Total deductions	€31,014	€28,035
Net annual salary	€48,986	€51,965
Net monthly salary	€4,082	€4,330
Effective deduction rate	38.8%	35.0%

Breakdown of social contributions

France

CSG (9.2% on 98.25%)	€7,231
CRDS (0.5% on 98.25%)	€393
Retirement (base)	€3,199
Retirement AGIRC-ARRCO T1	€1,855
Retirement AGIRC-ARRCO T2	€3,632
Total contributions	€16,311

Spain

General contributions	€2,877
Unemployment	€949
Professional training	€61
MEI (intergenerational equity)	€92
Total contributions	€3,979

Examples at several salary levels

Gross (EUR)	Rate France	Net France	Rate Spain	Net Spain
€45,000	32.1%	€30,553	29.2%	€31,860
€80,000	38.8%	€48,986	35.0%	€51,965
€120,000	43.8%	€67,477	38.4%	€73,965
€250,000	53.3%	€116,654	41.8%	€145,465

These figures assume a single filer with no children; the tool above lets you adjust the salary and the household configuration (married, 1 to 3 children).

Cost of living

Cost-of-living index (Paris = 100): Paris 100, Madrid 75 (sources: Numbeo and official statistics). On a gross salary of €80,000, the net amounts adjusted to this index correspond to a purchasing power of about €48,986 for Paris and €69,286 for Madrid, at Paris price levels.

To go further: the cost-of-living comparison and the city budget calculator.

Sources: France: impots.gouv.fr (DGFiP), tax year 2026 · Spain: agenciatributaria.es, tax year 2026

This tool provides estimates based on public datasets. It is not tax advice. Consult a licensed tax advisor or financial professional before making relocation or employment decisions.

Common questions

This tool provides estimates based on public datasets. It is not tax advice. Consult a licensed tax advisor or financial professional before making relocation or employment decisions.