Moving to Spain: taxes, residence and life
How to become tax resident in Spain: personal, dividend and corporate tax, 7 residence programmes, days needed, climate, safety and economy — compared with 194 countries.
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. The economy grew +2.9% in 2025; the IMF forecasts 2.2% for 2026. Its passport opens about 166 countries without a visa in advance. Security: No conflict exposure; Ceuta/Melilla migration pressure only.
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. |
| Податкове резидентство | через 183 днів — 183 days in calendar year (sporadic absences count) or main economic interests in Spain |
| Типовий шлях до посвідки | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Паспорт | без візи або після прибуття до 166 країн |
| Economic growth | +2.9% (2025), forecast 2.2% (2026) |
| Тип клімату | hot-summer Mediterranean · 10.5° / 32.7° (Madrid) |
| Війна і конфлікти | none — No conflict exposure; Ceuta/Melilla migration pressure only |
| Усі природні небезпеки | 5.6/10 |
| Надёжность банков | 7.5/10 · A |
| Защита собственности | 7.5/10 |
| Тепло в домах зимой | 3.5/10 |
Residence programmes in Spain
- Non-Lucrative Residence Visa — Дохід / рік CHF 27'072 · open · 2026-10
- International Telework Visa (Digital Nomad) — Дохід / рік CHF 32'148 · open · 2026-10
- Entrepreneur Residence (Startups Law / Ley 14/2013) — entrepreneur · open · 2026-10
- Work permit (Highly Qualified Professional / EU Blue Card / ordinary) — employment · open · 2026-10
- EU/EEA/Swiss free movement (EU citizen registration certificate) — freeMovement · open · 2026-10
- Special Regime for Inbound Workers (Beckham Law) — specialTax · open · 2026-10
- Family Reunification — Дохід / рік CHF 10'200 · open · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in Spain to become tax resident?
через 183 днів. 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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