Spain Digital Nomad Visa 2027 Tax Calculator

Who Can Use the Regime

Since 1 January 2023 the Start-up Law (Law 28/2022) lets people who acquire Spanish tax residence to work remotely from Spain opt to be taxed under the non-resident income tax rules; the requirement is treated as met by employees holding a visa for international remote working. You cannot have been tax resident in Spain in the five years before the tax year you move. The application must be filed within six months of the date you start working in Spain.

Rates

The applicable rate is 24% for the first €600,000 of taxable income and 47% on any excess. Employment income is taxed on a worldwide basis; other income is taxed only if Spanish-source. Savings-type income has its own scale: 19% up to €6,000, 21% to €50,000, 23% to €200,000, 27% to €300,000 and 28% above. Example: €120,000 of salary gives €28,800 of tax; €700,000 gives €144,000 + €47,000 = €191,000.

How Long It Lasts

The option applies in the year it is exercised and the following five years, after which normal Spanish personal income tax applies.

Family Members

The regime can extend to a spouse and children under 25 who move with the main taxpayer, become Spanish tax residents and meet conditions including that certain conditions set out in the Start-up Law.

Source and Disclaimer

Visa eligibility (income level, qualifications, documents) is decided by the Spanish immigration authorities and is not covered here. General information, not tax or immigration advice.

Source: PwC Worldwide Tax Summaries — Spain, special expatriate tax regime. Last updated: October 2026.