# Moving from Andalusia to Madrid: how regional tax changes in 2026

Regional income tax, wealth tax and inheritance rules in both regions, each figure with its source.

- **22.5%** regional top rate in Andalusia
- **20.5%** regional top rate in Madrid
- **n/a** wealth tax minimum in Andalusia
- **EUR 700,000** wealth tax minimum in Madrid

The short answer

## How does tax change when moving from Andalusia to Madrid?

Yes. The regional top income tax rate for 2026 is 22.5% in Andalusia and 20.5% in Madrid; the state's half of income tax is the same in both, and wealth tax and inheritance rules also differ, as set out on this page.

**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

## Andalusia and Madrid: how do the regional rules differ?

The figures each region sets for 2026, side by side. n/a means the figure is not yet confirmed from two official sources.

| Metric | Andalusia | Madrid |
| --- | --- | --- |
| Regional top income tax rate | 22.5% | 20.5% |
| Regional top rate starts at | EUR 60,000 | EUR 57,320 |
| Combined top rate | 47% | 45% |
| Wealth tax minimum | n/a | EUR 700,000 |
| Wealth tax top rate | 3.5% | n/a |

Combined rates add the state top rate to each region's top rate; the top brackets start at different incomes, so they are marginal rates at the top, not averages.

## What do Andalusia and Madrid set?

## What stays the same after the move?

These state rules apply in both regions.

[All figures for Andalusia](https://www.mirabelloconsultancy.com/relocation/spain/andalusia) · [All figures for Madrid](https://www.mirabelloconsultancy.com/relocation/spain/madrid)

[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 moving from Andalusia to Madrid

### Is the regional income tax rate different in Andalusia and Madrid?

Yes. The regional top income tax rate for 2026 is 22.5% in Andalusia and 20.5% in Madrid; the state's half of income tax is the same in both, and wealth tax and inheritance rules also differ, as set out on this page.

### When does the new region start to apply?

For income tax, the region that counts is the one where you spent most days of the tax year, so a move part way through a year can leave the old region in charge for that year. State rules also look at earlier years in some cases, so take advice before a move timed for tax.

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/compare/andalusia-to-madrid
Free consultation: https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation
Machine-readable data: Mirabello MCP https://mcp.mirabelloconsultancy.com