Country Comparison · Updated June 2026
Beckham Law vs 30% Ruling: Which Saves More?
Europe's two flagship expat regimes head-to-head: Spain's Beckham Law (flat 24% on employment income to €600k, 6 years, foreign investment income exempt) versus the Netherlands' 30% ruling (30% of salary tax-free – 27% from 2027 – for 5 years, minimum salary ≈ €46,700). At €120,000, Beckham leaves roughly €91,200 net of income tax; the 30% ruling roughly €82,000–€85,000 after Dutch rates on the taxable 70%.
The crossover logic: Beckham wins on headline employment income above ~€70k and crushes on investment-heavy profiles (foreign dividends/gains exempt; wealth tax limited to Spanish assets). The 30% ruling wins on Dutch-specific factors – and on the cost side, since both Amsterdam ($3,300/mo single) and Madrid ($2,400/mo) price the regimes' host cities very differently.
Country comparison tool · 2026
Take-home on your salary
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| Metric | A | B |
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2026 estimates. Net pay combines income tax + employee social charges (US column modeled in a no-income-tax state); special expat regimes can improve the destination figure.
Key insights
Key insights
- Beckham: 24% flat to €600k, 6 yrs, foreign investment income exempt.
- 30% ruling: 30% of salary tax-free, 5 yrs, ≈€46,700 salary floor; 27% from 2027.
- Crossover: Beckham wins above ~€70k salary or with portfolios.
- Madrid costs ≈ 30% below Amsterdam – the quiet tiebreaker.
- US citizens: residual IRS exposure under either – model FEIE/FTC.
| Country | Effective tax + social | Net / year | Net / month |
|---|---|---|---|
| 🇺🇸 United States | 30% | $79,180 | $6,598 |
| 🇬🇧 United Kingdom | 27% | $71,535 | $5,961 |
| 🇩🇪 Germany | 38% | $60,567 | $5,047 |
| 🇫🇷 France | 33% | $62,389 | $5,199 |
| 🇳🇱 Netherlands | 33% | $64,130 | $5,344 |
| 🇪🇸 Spain | 29% | $63,589 | $5,299 |
| 🇵🇹 Portugal | 31% | $54,762 | $4,564 |
| 🇮🇹 Italy | 35% | $58,127 | $4,844 |
| 🇨🇭 Switzerland | 22% | $78,000 | $6,500 |
| 🇨🇦 Canada | 28% | $72,000 | $6,000 |
| 🇦🇺 Australia | 26% | $74,000 | $6,167 |
| 🇸🇬 Singapore | 12% | $88,000 | $7,333 |
Mechanics compared, line by line
Beckham: elect via Modelo 149 within 6 months; 24% flat to €600k (47% above); no personal allowances; foreign dividends, gains, rents exempt; Spanish wealth tax on Spanish assets only; severance taxed harshly (the known trap). 30% ruling: employer-sponsored application within 4 months; 30% of gross tax-free with the rest at normal box-1 rates; capped at the ~€246k WNT norm; 27% from 2027; partial-foreign-liability election abolished for new cases.
Duration and exit: 6 years (Spain) vs 5 (NL), both non-renewable. Job changes: portable in NL within 3 months between qualifying employers; Beckham survives employer changes within qualifying categories. Both end early if you break tax residency.
Choosing by profile
Choose Beckham: salaries €70k+, equity/portfolio income, six-year horizons, severance risk low, and you want Madrid/Barcelona costs (≈ 30% below Amsterdam). Choose the 30% ruling: Dutch employer in hand, salaries €55k–€110k (the band where 30%-free beats 24%-flat), shorter horizons, or family factors favouring NL.
Both stack with US obligations the same way: low local tax can leave residual IRS liability for Americans – model FEIE/FTC alongside either regime before choosing a country on tax alone.
FAQ
Frequently asked questions
Which country lets you keep the most of $100k?
Among major destinations: Singapore (~88%), the US in no-tax states (~75%), the UK (~73%), Spain (~71%), the Netherlands (~67%), Germany (~62%), Belgium (~60%) – see the full gross-to-net table above. Special expat regimes (Beckham, IFICI, 30% ruling) move European answers 5–15 points.
Are European taxes really that much higher?
The wedges are higher (typically +8–15 points at $100k), but they bundle healthcare, childcare subsidies, education, and pensions that Americans buy privately. Service-adjusted, median-family burdens converge; top-earner burdens don't – the US remains the high-earner's structure.
Do these figures include social security contributions?
Yes – every figure combines income tax plus the employee's social charges (FICA in the US, NI in the UK, Sozialabgaben in Germany, etc.). Employer-side contributions are excluded consistently on both sides.
How do expat tax regimes change the picture?
Dramatically: Spain's Beckham (24% flat), Portugal's IFICI (20%), Italy's impatriati (~21.5% effective), the Dutch 30% ruling, and Croatia's nomad exemption (0%) all cut standard wedges by 5–20 points for qualifying inbound workers – the regime pages model each.
What about US citizens moving to Europe?
Citizenship-based taxation makes them pay the higher of the two systems: FTCs zero the US bill in high-tax Europe; low-tax setups leave residual IRS liability above the $132,900 FEIE. The US-expat pages on this site cover the mechanics.
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