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

Basque Country runs its own foral tax system: its own income tax, wealth tax and inheritance tax rules, figure by figure.

- **49%** top income tax rate (foral)
- **49%** combined top rate
- **n/a** wealth tax minimum
- **21** verified rules

The short answer

## What is the top income tax rate in Basque Country in 2026?

The top income tax rate Basque Country sets for 2026 is 49%, giving a combined top marginal rate of 49% where the top brackets are reached. Its wealth tax and inheritance rules are set out below with their legal basis.

**Evidence:** [Official source](https://www.boe.es/buscar/act.php?id=BOE-A-2006-20764) · [Machine-readable data](https://mcp.mirabelloconsultancy.com/v1/subnational/ES) · As of 15 November 2026

## 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.

Rules not listed here are not yet confirmed from two official sources; that does not mean the state rule applies unchanged.

## 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.

[Back to the overview of Spain's regions](https://www.mirabelloconsultancy.com/relocation/spain) · [Methodology and sources](https://www.mirabelloconsultancy.com/relocation/spain/methodology)

## Questions about tax in Basque Country

### Does the Beckham regime depend on the region?

No. The Beckham regime is a state rule: someone taxed under it pays the state's flat rates on Spanish income wherever they live in Spain, and regional income tax scales do not apply to that income.

Information, not tax or legal advice. Spanish regional tax rules change every year with the regional budget laws; the region of residence for the full tax year, the type of income and the location of assets decide what applies. Confirm the position for your case with the tax agency named or a qualified adviser.

Official fees and rules from the competent authority. Setup and licence fees are quoted by each zone.

Confidential. Zurich, Dubai and Hong Kong.

## Plan the move with *a specialist*

Region, residence date, the Beckham regime and the type of income and assets decide how a move to Spain is structured. Our team helps you weigh them together, in confidence.

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Source: Mirabello Consultancy, verified 2026-11-15, https://www.mirabelloconsultancy.com/relocation/spain/basque-country
Free consultation: https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation
Machine-readable data: Mirabello MCP https://mcp.mirabelloconsultancy.com