Beckham Law for UK Earners on £100,000
At £100,000, HMRC starts withdrawing your personal allowance — £1 for every £2 earned above that threshold — creating an effective marginal rate of 60% on income between £100k and £125k. Spain's Beckham Law replaces the entire progressive structure with a flat 24% rate, no taper, no cliff. Corridor calculates a year-one saving of around €8,700 for a typical £100k profile.
Deterministic compute · Transparent assumptions · Not tax advice — verify with a licensed gestor.
Example saving · year one
€8,700
€52,000 over 6 years
Frequently asked questions
Why is the 60% effective marginal rate at £100k significant?
Between £100,000 and £125,140, HMRC withdraws your personal allowance at £1 per £2 of income. Combined with the 40% income tax rate, you effectively lose 60p in tax for every extra £1 earned. Under Spain's Beckham Law, this band disappears entirely — your rate is 24% on all employment income, with no taper mechanism.
Can I keep my UK pension contributions and still use Beckham Law?
UK pension contributions made before you leave do not affect Beckham Law eligibility. Once you are a Spanish tax resident under the regime, contributions to qualifying Spanish pension schemes can be deducted. UK employer contributions to a pension while you are on secondment may be treated as Spanish-source income depending on the scheme structure.
What happens if my income grows above £100k during the six years?
The Beckham Law rate of 24% applies to all Spanish-source income up to €600,000, regardless of how it grows. There is no equivalent of the UK personal allowance withdrawal — a pay rise simply means a larger base at the same 24% rate. Income above €600,000 is taxed at 47% under the regime.