US Citizens Working in Spain
See what you actually take home after US and Spain taxes: whether you're already working abroad or planning a move.
Here's what matters most for US citizens working in Spain:
- •Spanish income tax tops out at 45% in Madrid (state plus regional rate), and other regions differ
- •Beckham Law: qualifying newcomers can pay 24% on salary up to EUR 600,000 a year (47% above that)
Calculate your take-home pay
See your real take-home pay with currency conversion and cost of living adjustments.
Who taxes you?
As a US citizen working in Spain, you're subject to taxation by both countries. The US taxes citizens on worldwide income, but the Foreign Earned Income Exclusion (FEIE) can exclude up to $132,900 of foreign earned income in 2026 if you meet the 330-day physical presence test. Spain also taxes its tax residents on their worldwide income. You are generally a Spanish tax resident if you spend more than 183 days in Spain in a calendar year, or if the main base of your work or economic interests is in Spain. Spanish income tax has two parts: a state scale from 9.5% to 24.5% and a scale set by your region. In Madrid the regional scale runs from 8.5% to 20.5%, so the combined rates run from 18% to 45%. Other regions set their own rates. This calculator models a Madrid resident on these standard rates. The Beckham Law (a special regime for people who move to Spain for work) can instead tax your salary at 24% up to EUR 600,000 a year and 47% above that, for the year you become a Spanish tax resident and the next five years. The calculator does not apply it. The US-Spain tax treaty provides foreign tax credits to prevent double taxation.
Common pitfalls
- Spanish tax rates are high: in Madrid the combined top rate is 45% on taxable income above EUR 300,000, and other regions differ
- Beckham Law eligibility is complex and may not apply to all expats
Is there a US-Spain tax treaty?
Yes. The US-Spain income tax treaty is in force, and foreign tax credits cover what it does not.
Getting paid in Euro
Salaries in Madrid are paid in Euro (EUR). A 100,000 US-dollar salary is roughly 92,000 EUR at current rates. That matters twice over: your US return is always filed in dollars, so the rate on each payday feeds straight into what you report, and a currency that moves against the dollar changes what the same nominal salary is worth to you without your pay changing at all.
Frequently asked questions
Not on the same income: a treaty is in force. You pay the higher of the two rates, not both.
The Euro (EUR). A 100,000 US-dollar salary is about 92,000 EUR at current rates. Your US tax is always calculated in dollars, so the exchange rate on the day you are paid feeds directly into what you report, and into how far the same nominal salary goes in Madrid.
If you are a Spanish tax resident, Spain taxes your worldwide income. Income tax has two parts: a state scale from 9.5% to 24.5% and a regional scale. In Madrid the regional scale runs from 8.5% to 20.5%, so the combined rates run from 18% to 45%, and 45% applies to taxable income above EUR 300,000. Other regions set their own rates. This calculator models a Madrid resident. Qualifying newcomers can use the Beckham Law instead, which taxes salary at 24% up to EUR 600,000 a year and 47% above that. You can claim foreign tax credits on your US return to offset taxes paid to Spain.
The Beckham Law is a special Spanish tax regime for people who move to Spain for work. If you qualify and opt in, your salary is taxed at 24% up to EUR 600,000 a year and 47% on the part above that, instead of the standard state and regional rates. It covers the year you become a Spanish tax resident and the next five years. To qualify, you cannot have been a Spanish tax resident in any of the five years before the move, and the move must be for a job (remote work counts), to become a company director, or for certain entrepreneurial, startup or research work. This calculator does not apply it.
Official resources
Primary sources:
Calculate your take-home pay
See your real take-home pay with currency conversion and cost of living adjustments.
Working in the US? Use our main calculator:
US Take-Home Pay Calculator →