Moving to Navarre: income, wealth and inheritance tax in 2026

Regional rules

What does Navarre set for 2026?

Navarre 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.

Regional top income tax rate

Navarre's foral income tax scale, which is the whole scale with no separate state half, tops out at 52.00% on general taxable income above EUR 334,344, under article 59 of Decreto Foral Legislativo 4/2008.
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Where the regional top rate starts

In Navarre the 52.00% top income tax rate applies from EUR 334,344 of general taxable income (Decreto Foral Legislativo 4/2008 art. 59.1).
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Combined top income tax rate (state + regional)

Because Navarre applies a single foral income tax scale, the combined top rate for a Navarre resident in 2026 is the foral top rate of 52.00%; no state rate is added.
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Wealth tax exempt minimum

Navarre sets the wealth tax exempt minimum at EUR 550,000 per taxpayer, for both personal and real obligation, under article 28 of Ley Foral 13/1992.
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Main home exemption (wealth tax)

In Navarre the taxpayer's main home is exempt from wealth tax up to EUR 250,000 (Ley Foral 13/1992 art. 5.7).
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Wealth tax relief (bonificación)

Navarre applies no general wealth tax bonificación in 2026: the former general bonificación (Ley Foral 13/1992 art. 33 bis) was repealed with effect from 1 January 2011.
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Wealth tax top rate

For 2026 Navarre's wealth tax scale reaches 3.50% on taxable wealth above EUR 11,003,784.50 (2.00% between EUR 9,952,760.45 and that amount), under additional provision 1 of Ley Foral 13/1992 as worded by Ley Foral 17/2025.
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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 Navarre