Decision Summary
Overall outcome based on all metrics
✓ Beckham Law (Spain) wins
Spain's Beckham Law delivers a lower flat rate (24% versus approximately 35% effective in Netherlands in 2026 (70% taxable x 49,5% = 34,65%)) for a full 5 years. The Dutch 30-20-10 step-down was fully repealed in December 2024. the ruling is now a flat 30% through 2026, declining to a flat 27% from 2027 for new entrants. This makes the Dutch regime more competitive than the 2024 step-down version but still behind Beckham on pure income tax terms for salaries above €80.000. The abolition of Dutch partial non-resident status in January 2025 now means global assets face full Dutch taxation. an important additional disadvantage for asset-holders compared to the Beckham regime.
Salary €50.000 to €80.000
🇳🇱 30% Ruling (NL)
At lower salary, the flat 30% ruling in 2026 delivers competitive savings alongside Amsterdam's financial ecosystem and family infrastructure
Salary €80.000 to €200.000
🇪🇸 Beckham Law (Spain)
24% flat rate beats the NL effective rate (37% in 2026, about 36% from 2027). Spain's lower SS rate adds thousands more to the advantage
Salary €200.000+
🇪🇸 Beckham Law (Spain)
Very large annual savings versus Spanish standard. Dutch WNT cap at €262.000 limits 30% ruling benefit for high earners
Family with children
🇳🇱 Netherlands
Amsterdam international schools, Dutch kinderbijslag, better childcare toeslag and more established family infrastructure
Entrepreneur / founder
🇪🇸 Beckham Law (Spain)
2023 Ley de Startups extended Beckham to entrepreneurs managing foreign companies. Dutch 30% ruling explicitly excludes ZZP and freelancers
Significant global assets
🇪🇸 Beckham Law (Spain)
Dutch partial non-resident status abolished January 2025. global savings and investments now face full Box 2 and Box 3 taxation in Netherlands. Spain still exempts foreign assets under Beckham
Long-term (10+ years)
🇳🇱 Netherlands
Post-regime Dutch Box 1 (49,5%) versus Spanish IRPF (47%). Netherlands corporate and legal infrastructure stronger for long-term European career
24%
Spain Beckham rate
Flat rate on all Spanish-source income up to €600.000
30% exempt
NL 30% Ruling — 2026
30% for the remainder of 2026 calendar year only. Automatically shifts to flat 27% from January 1, 2027 for the remaining duration. Pre-2024 holders grandfathered at full 30%
5 years
Both regimes duration
Both expire after 5 fiscal years. No extension available as standard
€18.000
Annual saving at €100.000 (Beckham)
Versus Spanish standard progressive rate
€14.850
Annual saving at €100.000 (30% ruling, 2026)
Actual tax saved in 2026: €100.000 x 30% x 49,5%. Drops to about €13.365/year from 2027 under flat 27% rule
⚖️ Side-by-Side Comparison
Metric
🇪🇸 Beckham Law
🇳🇱 30% Ruling
Winner
Tax Rate
On Spanish/Dutch source income
24% flat (vs 45-47% standard)
35% effective in 2026 (70% taxable x 49,5% = 34,65%). From 2027: 36% effective (73% taxable x 49,5% = 36,13%)
🇪🇸 Beckham Law
Beckham delivers lower flat rate at all salary levels. Gap: 24% vs 34,65% effective in 2026
Salary Minimum
None (open to all sectors since 2023)
€48.013/year gross (IND threshold 2026). Under-30 masters graduates: €36.497
🇪🇸 Beckham Law
Beckham accessible at lower salary. Dutch threshold rose to €48.013 in 2026
Revenue Cap
€600.000 (above: standard rates apply)
€262.000 WNT norm (Balkenende cap 2026). Above this: no 30% exemption on excess
🇪🇸 Beckham Law
Beckham cap is materially higher. Dutch cap rose to €262.000 in 2026
Duration and Structure
5 fiscal years at 24% flat. no step-down
5 years total term. 30% rate applies for the remaining months of 2026 only. Automatically shifts to flat 27% for remaining years from January 1, 2027. Pre-2024 holders: grandfathered at full 30% for entire term
🇪🇸 Beckham Law
Beckham stays 24% flat for full 5 years. Dutch rate drops mid-term for 2026 new entrants
Eligibility
Not Spanish resident prior 5 years. Work in Spain
Not NL resident prior 24 months. 150km from border (straight-line). Partial non-resident status abolished January 2025
Tied
Similar residency conditions. Dutch partial non-resident status fully abolished. global assets now fully taxed in Netherlands
Sectors Eligible
All employment + entrepreneurs since 2023
Specific expertise (Kennismigrant). Employer-sponsored. ZZP/freelancers excluded
🇪🇸 Beckham Law
Beckham broader since 2023 Ley de Startups extension
Application Deadline
6 months from first Spanish employment
4 months from first Dutch working day
🇳🇱 30% Ruling
Both deadlines are strict. Missing either means the regime is lost permanently
Social Security
Standard Spanish SS (6,35% employee)
Standard Dutch SS (27,65% Zvw+AWF employee)
🇪🇸 Beckham Law
Spain's employee SS contribution is significantly lower. Dutch SS includes healthcare coverage (Zvw) which partially offsets the difference
Global Asset Taxation
Foreign investment income not covered by Beckham. Exempt from Spanish wealth tax on foreign assets
Partial non-resident status abolished January 2025. Global savings and investments now fully taxed in Box 2 and Box 3 from 2025
🇪🇸 Beckham Law
Spain retains foreign asset exemption under Beckham. Netherlands abolished the partial non-resident status. a significant change for asset-holders
Quality of Life
Barcelona/Madrid. Mediterranean, culture, climate
Amsterdam. European hub, logistics, international schools
Tied
Personal preference. Both are outstanding expat cities
Housing Cost
Barcelona €1.800-3.500/month. Madrid €1.500-3.000
Amsterdam €2.200-4.500/month. Severe shortage
🇪🇸 Beckham Law
Spanish rental market is significantly cheaper than Amsterdam
Post-Regime Tax Rate
Standard IRPF up to 47% (national + regional)
Box 1 up to 49,5%
🇪🇸 Beckham Law
Spain slightly lower post-regime top rate
ⓘ Impact dots: high = most financially significant. Medium = worth considering. Low = minor differentiator. All EUR de-DE. Social security rates are employee contributions only. Employer contributions are separate. Housing costs are 2-bedroom apartment estimates in expat-popular districts. Dutch 30-20-10 step-down was fully repealed in December 2024 (Belastingplan 2025). The ruling is flat 30% through 2026, then flat 27% from 2027 for rulings started after January 2024.
🧠 Analysis
Critical Update: The Dutch 30-20-10 Step-Down Was Fully Repealed
Key Evidence
- The 30-20-10 graduated step-down (30% months 1-20, 20% months 21-40, 10% months 41-60) was introduced in the 2024 Tax Plan but fully repealed via the Second Memorandum of Amendment to the 2025 Tax Plan, approved by the Dutch Senate on 17 December 2024
- The step-down never took practical effect for any employee
- For 2026, the ruling remains a flat 30% for the entire 5-year duration
- From January 2027, the ruling transitions to a flat 27% for all rulings started after January 2024
- Employees who had the ruling before January 2024 are grandfathered at full 30% for their entire 5-year period
- At €100.000 salary, 5-year total saving under the current 2026/2027 rule (about €68.000) is materially higher than the repealed step-down version would have delivered (about €44.000). Calculation: 2026 saving about €14.850 (30% x €100k x 49,5%) + years 2-5 saving about €13.365/yr (27% x €100k x 49,5%) = about €68.000 total
What This Means
The Dutch 30% ruling is more competitive in 2026 than previously indicated in earlier versions of this comparison. The step-down that drove Spain's comparative advantage in pure savings terms no longer applies. However, Beckham Law at 24% flat still delivers a lower income tax rate than the Dutch effective rate of approximately 35% in 2026 and approximately 36% from 2027. The gap has narrowed but Spain still wins on income tax terms for salaries above €80.000.
Source: Belastingplan 2025, Second Memorandum of Amendment. Dutch Senate approval 17 December 2024. Business.gov.nl 2026 update. Grant Thornton Netherlands 2026
Dutch Partial Non-Resident Status Abolished. Global Assets Now Fully Taxed
Key Evidence
- The partial non-resident taxpayer status was officially abolished for new applicants from January 1, 2025
- Expats can no longer shield foreign savings and investments from Dutch Box 2 and Box 3 taxation
- 2026 is the final transitional year for those who held the ruling and used partial non-resident status as of December 31, 2023
- From January 1, 2027, this group also loses the exemption entirely
- Spain's Beckham Law continues to exempt foreign-source investment income and foreign assets from Spanish taxation during the 5-year period
What This Means
This is a significant change that pure income tax comparisons miss entirely. Professionals relocating to the Netherlands with substantial global investment portfolios, foreign property or foreign company shareholdings now face full Dutch wealth taxation. Spain's Beckham Law retains its foreign asset exemption. For asset-rich professionals, this abolition adds materially to Spain's advantage beyond the income tax rate difference.
Source: Belastingdienst partial non-resident status abolition. Belastingplan 2024. Business.gov.nl 2025 update
Updated 2026 Dutch Salary Thresholds and WNT Cap
Key Evidence
- General minimum salary threshold for 2026: €48.013 gross per year (up from €46.107 in 2025)
- Young professionals under 30 with a master's degree: €36.497 (up from €35.048 in 2025)
- WNT (Balkenende) cap for 2026: €262.000. No 30% exemption applies to income above this level
- From 2027, the minimum threshold is projected to rise further to approximately €50.436
What This Means
The rising minimum threshold means some lower-salary international hires who qualified in 2025 may not qualify in 2026 or 2027. The WNT cap of €262.000 creates a hard ceiling on the ruling's value for high earners. income above €262.000 faces standard Box 1 rates regardless of ruling status.
Source: Belastingdienst 30% ruling salary requirements 2026. Business.gov.nl. Grant Thornton NL 2026 update
Spain's Social Security Rate Adds Thousands More to the Advantage
Key Evidence
- Spain employee SS: approximately 6,35% of gross salary
- Netherlands employee SS (Zvw + AWF): approximately 27,65% of gross salary
- At €100.000 salary, the difference is approximately €21.300 per year in employee contributions
- This differentiator is invisible in pure income tax comparisons but is very real in take-home terms
What This Means
Pure income tax comparisons understate Spain's total take-home advantage. Adding the SS differential makes the Beckham Law significantly more attractive on a net-of-all-deductions basis. Note that Dutch SS includes healthcare coverage (Zvw) which partially offsets the difference in healthcare costs.
Source: Spanish SS TGSS contribution schedule 2026. Belastingdienst Zvw + AWF premie 2026
The Dutch 150km Border Condition Faces Legal Challenge
Key Evidence
- The 30% ruling requires applicants to have lived more than 150km from the Dutch border for at least 16 of the prior 24 months
- This condition excludes Belgian, German and northern French residents who could otherwise qualify
- Several cases have been filed at the CJEU arguing this violates EU free movement principles
- No definitive ruling as of 2026. National courts have shown mixed results
What This Means
The Dutch 30% ruling faces structural policy uncertainty that Spain's Beckham Law does not currently face. If the 150km condition is struck down, the Dutch government may further restrict the scheme to limit uptake.
Source: CJEU pending cases EU tax law. Belastingdienst 30% ruling 150km condition. IBFD EU free movement and expat tax
✓ Understanding Check
Understanding Check
Before choosing your expat tax regime, confirm you have understood the key differences.
0 / 5
For an expat obtaining the Dutch 30% ruling in mid-2026, what is the structure of the tax-free allowance over their 5-year term?
🎯 Make Your Decision
Which regime is right for you?
Based on salary, family situation, and asset profile. updated for 2026
Salary above €80.000
🇪🇸Beckham Law
24% flat rate + lower Spanish SS delivers materially more net income from year 1
Significant global assets
🇪🇸Beckham Law
Dutch partial non-resident status abolished January 2025. Foreign savings and investments now face full Box 2 and Box 3 Dutch taxation. Beckham retains foreign asset exemption
Founder / entrepreneur
🇪🇸Beckham Law
2023 Ley de Startups extension covers founders managing foreign companies remotely. Dutch ruling explicitly excludes all ZZP and freelancers. no exceptions
Salary €50.000 to €80.000
🇳🇱30% Ruling (NL)
At lower salary, flat 30% ruling in 2026 is competitive with Beckham. Amsterdam financial ecosystem and proximity to EU clients adds value
Relocating with family
🇳🇱30% Ruling (NL)
Amsterdam international schools, kinderbijslag, zorgtoeslag and a mature healthcare system make Netherlands significantly better for families with children
Long-term stay (10+ years)
🇳🇱Netherlands
Post-regime Dutch Box 1 (49,5%) is close to Spanish IRPF (47%). Netherlands wins on corporate infrastructure, EU law access and long-term career stability
Salary above €262.000
🇪🇸Beckham Law
Dutch WNT cap (€262.000 in 2026) means no 30% exemption applies above this level. income above the cap is taxed at full 49,5% Box 1. Beckham stays at 24% up to €600.000
Self-employed / freelancer
🇪🇸Beckham Law
Dutch 30% ruling requires a formal employer-employee contract. ZZP and freelancers are categorically excluded. Beckham Law since 2023 covers qualifying self-employed professionals
Applying in 2027 or later
🇪🇸Beckham Law
Dutch ruling drops to flat 27% for all new rulings from January 2027, widening the gap with Beckham's 24%. The longer you wait to apply in NL, the stronger Beckham's advantage becomes
⚖️ Related Comparisons
📊 Related Intelligence
🔬 Methodology
Comparison Methodology — Updated 2026
Income tax savings are calculated by comparing regime-specific effective rates against the standard national progressive rates for a single adult with no dependants. Dutch 30% ruling effective rate in 2026: 70% of gross salary taxed at progressive Box 1 rates (36,97% lower bracket, 49,50% above €75.518). From 2027 for new rulings: 73% of gross taxable. Spanish Beckham Law: 24% flat on all income up to €600.000. Social security calculated at 2026 official employee contribution rates. Dutch partial non-resident status abolition from January 2025 is treated as a separate qualitative factor. Housing costs are 2-bedroom apartment rental estimates in primary expat districts (2026 market data). All amounts EUR de-DE. The 30-20-10 step-down calculations present in prior versions have been removed as this policy was repealed and never took effect.
Formula
Beckham_net = gross - (gross x 0.24) - (gross x 0.0635) | NL_30pct_net_2026 = gross - (gross x 0.70 x box1_rate) - (gross x 0.2765) | NL_27pct_net_2027 = gross - (gross x 0.73 x box1_rate) - (gross x 0.2765) | Annual_saving_Beckham = standard_IRPF_tax - beckham_tax | Annual_saving_30pct = standard_box1_tax - regime_box1_tax
❓ Frequently Asked Questions
No. The 30-20-10 step-down was introduced in the 2024 Tax Plan but was fully repealed via the Second Memorandum of Amendment to the 2025 Tax Plan, approved by the Dutch Senate on 17 December 2024. The step-down never took practical effect for any employee. For 2026, the ruling remains a flat 30% for the entire 5-year duration. From January 2027, the ruling transitions to a flat 27% for all rulings started after January 2024. Employees who had the ruling before January 2024 are grandfathered at full 30% for their entire remaining period.
The partial non-resident taxpayer status, which allowed ruling holders to shield foreign savings and investments from Dutch Box 2 and Box 3 taxation, was officially abolished for new applicants from January 1, 2025. This means expats can no longer automatically protect foreign investment portfolios, savings accounts or foreign company shareholdings from Dutch wealth taxation. 2026 is the final transitional year for those who held the ruling and used this status as of December 31, 2023. they lose the exemption entirely on December 31, 2026. Spain's Beckham Law still exempts foreign-source assets from Spanish taxation during the 5-year period, making this abolition a significant additional disadvantage for asset-rich Netherlands-bound professionals.
The general minimum taxable salary is €48.013 gross per year for 2026, up from €46.107 in 2025. A reduced threshold of €36.497 applies to employees under 30 years old who hold a master's degree from an accredited university. The WNT (Balkenende) cap is €262.000 for 2026. income above this level does not benefit from the 30% exemption and faces standard Box 1 rates. From 2027, the minimum threshold is projected to rise to approximately €50.436.
Not directly. You cannot transfer an active 30% ruling to Spain. If you stop working in the Netherlands and take up employment in Spain, you may be eligible for the Beckham Law independently. subject to meeting Spain's prior non-residence condition of not having been a Spanish tax resident in the 5 years before starting Spanish work. The two regimes are entirely separate national provisions and cannot be combined or transferred.
After 5 years under Beckham Law, you become a standard Spanish tax resident and pay IRPF at progressive rates: up to 47% at national level plus regional surcharges, making combined rates up to 54% in some autonomous communities. Many Beckham Law recipients plan their exit before year 5, or accept higher standard rates while benefiting from Spain's lower cost of living and social security. The Mediterranean quality of life and lower housing costs partially offset the post-regime tax burden relative to other major European cities.
Beckham Law covers Spanish-source employment income at the 24% flat rate up to €600.000. It does not automatically apply to foreign-source income, capital gains on property sales, rental income or dividend income from Spanish sources beyond the scope of the regime. For founders using the 2023 Ley de Startups extension, the regime applies to qualifying income from Spanish activities. Always clarify the scope of your specific income with a Spanish asesor fiscal before assuming full coverage.
For self-employed professionals, Spain has a structural advantage. The Beckham Law since 2023 covers qualifying self-employed professionals, while the Dutch 30% ruling explicitly requires an employer-employee relationship. ZZP freelancers do not qualify under any circumstances. However, Spanish autónomos pay a social security tarifa plana initially (approximately €80/month in the first 12 months) then rising to approximately €310 per month depending on income bracket. Net of regime benefit and SS costs, Spain tends to be more attractive for self-employed professionals above €70.000 revenue.
✓ Key Takeaways
Key Takeaways
✓
The Dutch 30-20-10 step-down was fully repealed in December 2024. the ruling is now flat 30% through 2026
✓
From January 2027, new Dutch rulings drop to a flat 27% for the full 5-year period
✓
The Netherlands 30% ruling is more competitive in 2026 than 2024 analysis indicated. but Beckham at 24% still wins above €80.000
✓
Dutch partial non-resident status was abolished from January 2025. global assets now fully taxed in Box 2 and Box 3
✓
Spain's Beckham Law retains its foreign asset exemption, giving it a significant advantage for asset-rich professionals
✓
The 2026 Dutch salary minimum rose to €48.013 gross (€36.497 for under-30 masters graduates)
✓
The Dutch WNT cap is €262.000 for 2026. income above this is taxed at standard Box 1 rates regardless of ruling
✓
Spain's lower social security rate (about 6,35% vs about 27,65%) adds thousands to the Beckham take-home advantage
✓
Netherlands remains better for families with children due to infrastructure, schools and childcare support
✓
Entrepreneurs and founders qualify for Beckham via 2023 Ley de Startups. Dutch ruling excludes freelancers entirely
Sources & References
›
Belastingdienst 30%-regeling official guide 2026 — flat 30% confirmed, partial non-resident abolished
Retrieved 2026-01-15
Comparison for informational purposes only. Results depend on individual circumstances. Last updated Jun 2026. Version 3.
Disclaimer
This comparison is for informational purposes only. Tax regimes change frequently. The Dutch 30% ruling has undergone significant political changes. the step-down was repealed in December 2024 and the rate reduces to 27% from January 2027. Partial non-resident status was abolished from January 2025. Always verify current conditions with a qualified tax adviser registered in Spain (asesor fiscal) or the Netherlands (belastingadviseur) before making relocation decisions.
This comparison is for informational purposes only. Tax regimes change frequently. The Dutch 30% ruling has undergone significant political changes. the step-down was repealed in December 2024 and the rate reduces to 27% from January 2027. Partial non-resident status was abolished from January 2025. Always verify current conditions with a qualified tax adviser registered in Spain (asesor fiscal) or the Netherlands (belastingadviseur) before making relocation decisions.