Digital Nomad Taxes in Spain (2025): What You’ll Really Pay to Live and Work Remotely

Spain’s 2025 tax incentives for digital nomads are more attractive than ever—but there’s a catch if you stay too long or earn too much.

If you're planning to work remotely from Spain this year, a generous flat tax of 24% might sound like a dream. But understanding when it applies, when it doesn’t, and how long you can benefit is key to avoiding surprises. Here’s what digital nomads need to know about Spain’s special expat tax regime in 2025.

Spain’s Digital Nomad Tax Regime: Who Qualifies?

Under the Beckham Law—revamped for remote workers—newly arrived foreign residents who qualify for the digital nomad visa can choose to be taxed as non-residents for up to six years. That means paying a flat 24% on income earned worldwide up to €600,000.

To qualify in 2025, you must:

• Not have been a tax resident in Spain in the previous five years
• Apply within six months of registering with Spanish Social Security
• Earn your income from a non-Spanish company or clients outside Spain (though up to 20% may come from Spanish sources)

What You’ll Pay: 2025 Rates

Here's how the digital nomad tax scheme compares to standard Spanish tax rates in 2025:

• Flat 24% on income up to €600,000
• 47% on any income above €600,000 (same as residents)
• Non-resident status: No requirement to declare worldwide wealth

Without the nomad regime, regular Spanish residents face a progressive tax starting at 19% and rising to 47%, plus possible wealth tax and global income reporting.

Social Security Contributions: Still Mandatory

Even under the flat tax scheme, you must register with Spanish Social Security and make contributions. In 2025, the minimum monthly payment is around €310, though some freelancers may be eligible for lower startup rates.

How Long Can You Use the Regime?

The 24% flat rate applies for up to six years, broken down as:

• Year of arrival + five additional tax years

After that, you’ll be taxed as a regular Spanish resident and may need to declare worldwide assets and income.

Watch Out: Residency Rules Still Apply

Even if you pay taxes as a non-resident under the nomad scheme, you are still considered a tax resident of Spain for other legal purposes after spending 183 days or more per year in the country. This can affect things like your home country tax obligations, especially for Americans or dual residents.

Other Taxes To Keep In Mind

Even digital nomads are not exempt from Spain’s indirect taxes and contributions. In 2025, watch for:

• IVA (VAT): 21% standard rate on most goods and services
• Local taxes: Such as rubbish collection, car tax, and tourist levies
• Wealth tax: Generally avoided while under nomad tax regime, but still relevant in some autonomous regions once you switch to full resident status

Want To Switch Later?

You can opt out of the digital nomad regime early and become a full resident taxpayer. But once you leave the scheme, you cannot return to it—even if you later qualify again. Choose wisely.

Final Thought: Worth It?

For most remote workers earning over €30,000 per year, the 24% flat tax makes Spain a top-tier destination. But if you’re planning a long-term stay or have income from Spanish clients, make sure you understand the crossover points where you’ll face higher rates or disclosure requirements.

Related reading: Spain's Digital Nomad Visa: How to Apply

Need health insurance to apply? Spain requires proof of coverage when applying for residency—including the digital nomad visa. If you’re moving soon, check out your options below.

Recommended for remote workers: Sanitas Top Quantum — full private cover, ideal for visa applicants and freelancers working from Spain.