Moving to Basque Country: income, wealth and inheritance tax in 2026

Regional rules

What does Basque Country set for 2026?

Basque Country levies its own income, wealth and inheritance taxes under its foral law; these are its rules for 2026, each with its legal basis and source.

Top income tax rate (foral scale) (Álava)

In Álava the foral income tax general scale for 2026 has a top rate of 49%, under NF 33/2013 art. 75.1 as amended by NF 21/2025 of 19 December (BOTHA 29-12-2025); it is a single full scale, not a regional half added to a state scale.
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Top income tax rate (foral scale) (Bizkaia)

In Bizkaia the foral income tax general scale for 2026 has a top rate of 49%, under NF 13/2013 art. 75.1 as amended by NF 7/2025 of 29 December art. 49 (BOB 248, 30-12-2025); it is a single full scale, not a regional half added to a state scale.
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Top income tax rate (foral scale) (Gipuzkoa)

In Gipuzkoa the foral income tax general scale for 2026 has a top rate of 49%, under NF 3/2014 art. 75.1 as amended by NF 6/2025 of 19 December, final provision 1 (BOG 31-12-2025); it is a single full scale, not a regional half added to a state scale.
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Combined top income tax rate (state + regional)

For a Basque Country resident in 2026 the combined top income tax rate on general base is 49% in each of Álava, Bizkaia and Gipuzkoa, because income tax is a concerted foral tax with one full foral scale and no separate state scale (Concierto Económico art. 6).
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Wealth tax exempt minimum (Álava)

In Álava the foral wealth tax deducts an exempt minimum of EUR 800,000 from the taxable base for 2026 (state EUR 700,000 rule does not apply), under NF 9/2013 art. 30.
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Wealth tax exempt minimum (Bizkaia)

In Bizkaia the foral wealth tax deducts an exempt minimum of EUR 800,000 from the taxable base for 2026 (state EUR 700,000 rule does not apply), under NF 2/2013 art. 30.
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Wealth tax exempt minimum (Gipuzkoa)

In Gipuzkoa the foral wealth tax deducts an exempt minimum of EUR 700,000 from the taxable base for 2026; this is Gipuzkoa's own foral rule under NF 2/2018 art. 30, which happens to equal the state figure.
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Main home exemption (wealth tax) (Álava)

In Álava the taxpayer's main home is exempt from foral wealth tax up to EUR 400,000 for 2026, under NF 9/2013 art. 5.Once.
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Main home exemption (wealth tax) (Bizkaia)

In Bizkaia the taxpayer's main home is exempt from foral wealth tax up to EUR 400,000 for 2026, under NF 2/2013 art. 5.Once.
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Main home exemption (wealth tax) (Gipuzkoa)

In Gipuzkoa the taxpayer's main home is exempt from foral wealth tax up to EUR 300,000 for 2026, under NF 2/2018 art. 5.Once.
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Wealth tax relief (bonificación) (Álava)

Álava grants no general bonificación on the foral wealth tax quota for 2026: the liability is the scale on base after the exempt minimum, subject to the 65% joint limit and the foreign tax deduction, under NF 9/2013 arts. 32 to 34.
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Wealth tax relief (bonificación) (Bizkaia)

Bizkaia grants no general bonificación on the foral wealth tax quota for 2026: the liability is the scale on base after the exempt minimum, subject to the 65% joint limit and the foreign tax deduction, under NF 2/2013 arts. 32 to 34.
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Wealth tax relief (bonificación) (Gipuzkoa)

Gipuzkoa grants no general bonificación on the foral wealth tax quota for 2026: the liability is the scale on base after the exempt minimum, subject to the 65% joint limit and the foreign tax deduction, under NF 2/2018 arts. 32 to 34.
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Wealth tax top rate (Álava)

In Álava the foral wealth tax scale for 2026 runs from 0.2% to a top rate of 2.5% on taxable base above EUR 12,800,000, under NF 9/2013 art. 32.
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Wealth tax top rate (Bizkaia)

In Bizkaia the foral wealth tax scale for 2026 runs from 0.2% to a top rate of 2.0% on taxable base above EUR 12,800,000, under NF 2/2013 art. 32.
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Wealth tax top rate (Gipuzkoa)

In Gipuzkoa the foral wealth tax scale for 2026 runs from 0.2% to a top rate of 2.5% on taxable base above EUR 12,800,000, under NF 2/2018 art. 32.
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Solidarity tax (Bizkaia)

In Bizkaia the state solidarity tax on large fortunes is replaced by the foral NF 9/2023, a concerted tax under Concierto Económico additional provision 5, which for 2026 applies rates of 1.5%, 1.75%, 2% and 3.5% above EUR 14,500,000, after an exempt minimum of EUR 800,000, and deducts the foral wealth tax for the same year.
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Inheritance by children (Álava)

In Álava children inheriting in 2026 fall in Group 0, which takes a reduction of EUR 400,000 per heir from the taxable base and pays a flat 1.5% on the rest, under NF 11/2005 art. 22.1 and art. 24.
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Inheritance by a spouse (Álava)

In Álava a surviving spouse or registered partner inheriting in 2026 is in the same group as children, with a EUR 400,000 reduction and a flat 1.5% rate on the rest, under NF 11/2005 art. 22.1 and art. 24.
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Gifts to children (Álava)

In Álava gifts to children in 2026 are taxed at a flat 1.5% with no kinship reduction (the EUR 400,000 reduction applies only to inheritance), and cash gifts from close relatives to donees under 36 to buy their main home are relieved up to EUR 30,000 per donee, under NF 11/2005 art. 24 and art. 5.f (added by NF 3/2025).
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Which region taxes you

Under Concierto Económico art. 43, a person resident in Spain is resident in the Basque Country for 2026 if, applying these tests in order, they spend more days of the tax year there (they are presumed present where their main home is), have their main centre of interests there (the largest part of their income tax base, excluding income from movable capital), or it was their last declared residence. A change of residence made mainly to pay less tax has no effect: where, in the year of the move, the taxable base is at least 50% higher than the year before and the tax is lower than it would have been without the move, and the person later moves back, the move is presumed not to have happened unless the new residence lasted at least 3 years.
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Rules not listed here are not yet confirmed from two official sources; that does not mean the state rule applies unchanged.

Arriving in Spain

What is the Beckham regime?

People who move to Spain for work can opt to be taxed as non-residents for the year of arrival and the next five years, under conditions set by the state income tax law.

Beckham regime: who qualifies

Under article 93 of Ley 35/2006, as amended by Ley 28/2022 from 1 January 2023, a person who becomes Spanish tax resident because of a move may opt to pay non-resident income tax rules if they were not resident in Spain in the previous five tax periods and moved for employment, remote work, a directorship, an entrepreneurial activity or highly qualified start-up or R&D work.
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Beckham regime: rates

Under article 93.2.e of Ley 35/2006, a person under the inbound workers regime pays 24% on taxable base up to EUR 600,000 and 47% above it, with dividends, interest and gains taxed at 19% to 30% on the savings scale.
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Beckham regime: how long it lasts

The inbound workers regime under article 93.1 of Ley 35/2006 lasts for the tax year in which the person becomes resident and the five following tax years.
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Questions

Questions about tax in Basque Country