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

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

- **52%** regional top income tax rate
- **52%** combined top rate
- **EUR 550,000** wealth tax minimum
- **7** verified rules

The short answer

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

The top income tax rate Navarre sets for 2026 is 52%, giving a combined top marginal rate of 52% 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 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.

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 Navarre

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

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.

### How does wealth tax work in Navarre?

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no general wealth tax bonificación in 2026: the former general bonificación (Ley Foral 13/1992 art. 33 bis) was repealed with effect from 1 January 2011.

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