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

What Melilla sets on top of Spain's state tax law, figure by figure, with its legal basis.

- **22.5%** regional top income tax rate
- **47%** combined top rate
- **n/a** wealth tax minimum
- **7** verified rules

The short answer

## What is the top income tax rate in Melilla in 2026?

The top income tax rate Melilla sets for 2026 is 22.5%, giving a combined top marginal rate of 47% 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 Melilla set for 2026?

The rules Melilla sets on top of the state law 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.

## Which state rules still apply?

These state rules apply in Melilla as in every common-regime region.

## 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 Melilla

### What is the regional income tax rate in Melilla?

A resident of Melilla pays the regional half of income tax on the scale of article 65 of Ley 35/2006 (additional provision 32), whose top rate is 22.50% above EUR 60,000 of general taxable income in 2026.

### How does wealth tax work in Melilla?

Wealth tax payers get a 75% bonificación on the part of the quota corresponding to assets and rights located in Ceuta and Melilla; for non-residents of the cities it applies only to shares in entities domiciled and with their corporate purpose there, or permanent establishments there (Ley 19/1991 art. 33).

### How are children taxed on an inheritance in Melilla?

On inheritances where the deceased had habitual residence in Ceuta or Melilla at death and for the previous five years, the quota is reduced by a 50% bonificación, raised to 99% for heirs in groups I and II such as children (Ley 29/1987 art. 23 bis.1).

### 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/melilla
Free consultation: https://www.mirabelloconsultancy.com/contact-us-for-your-free-consultation
Machine-readable data: Mirabello MCP https://mcp.mirabelloconsultancy.com