IFICI vs the Beckham Law: Portugal or Spain Tax in 2026
Portugal's IFICI taxes qualifying Portuguese-source income at a flat 20% for 10 years with no upper ceiling; Spain's Beckham Law taxes income at 24% up to €600,000 (47% above) for six years. IFICI wins on rate, duration and very high earnings but is gated to a narrow list of highly qualified activities; Beckham is easier to access and shelters foreign passive income, but taxes all employment income on a worldwide basis and ends after year six. The right regime depends on your income mix, earning horizon, and whether your profession clears IFICI's activity list.
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