Tax tools
Bizkaia Displaced Workers Regime Calculator
The Basque Beckham in figures: a 30% salary exemption and relocation expenses up to 20%, against ordinary foral tax and the state 24% regime.
Compare your bill: ordinary, 56 bis and the state Beckham
Enter your salary and, if you rent in Bizkaia, your monthly rent. The maths use the 2026 foral scale.
Moving costs, trips home, schooling, language courses, utilities.
Ordinary foral income tax
Effective rate:
56 bis, 30% exemption only
Effective rate:
56 bis with expenses
Expenses applied (20% salary cap):
State Beckham (reference)
Only available in common territory, not in Bizkaia.
Annual saving under the 56 bis
Accumulated saving over 11 tax years:
Indicative calculation with the 2026 Bizkaia scale, estimated social security and no other income or personal deductions. Your real bill depends on your full situation.
The Beckham Law does not apply in Bizkaia
Anyone moving to Bilbao or elsewhere in Bizkaia is taxed under foral law by virtue of the Economic Agreement. The available regime is article 56 bis of Norma Foral 13/2013: instead of the state 24% flat rate, it keeps the progressive foral scale but leaves 30% of the salary exempt and allows relocation expenses up to 20% of gross income, housing rent and utilities included. It lasts up to eleven tax years and the election is made each year in the return itself, without the fatal Form 149 window.
The full detail of requirements, non-residence evidence and the comparison with the state regime is in our Basque Beckham guide and in the displaced workers service.
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Further reading
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This tool provides a directional estimate. A specialist can analyse your specific situation in detail.
Methodology and sources
The calculator applies Bizkaia's 2026 general scale and the mechanics of article 56 bis of Norma Foral 13/2013: a 30% exemption on gross employment income and relocation expenses deductible up to 20% of gross income. Results are indicative; the real bill depends on the taxpayer's full situation.
Assumptions applied by this calculator
- Income considered
- Employment income only (gross annual salary). Savings income, rental income received, business activity and personal or family deductions other than the general work allowance and quota reduction are not modelled.
- 2026 scale and parameters
- Bizkaia general scale 2026 (23% to 49%, first bracket 18,080 euros; upper brackets deflated 2% from the 2025 table and rounded), employee social security estimated at 6.5% with an approximate maximum base, and a general quota reduction of around 1,520 euros.
- Relocation expenses
- Annualised rent plus the other expenses entered, subject to the joint legal cap of 20% of gross employment income. Only real, documented expenses are deductible under Instruction 4/2023.
- State Beckham reference
- The state card applies 24% up to 600,000 euros and 47% on the excess, without contributions or allowances, as article 93 LIRPF operates. It is only available in common territory and is shown for people comparing destinations.
- What is NOT modelled
- Split arrival years, in-kind pay, prior-year income, family extension, foral deductions (children, housing, EPSV) and the verification of the regime's requirements, which needs individual analysis.
Official sources
- Norma Foral 13/2013, Bizkaia Personal Income Tax, art. 56 bis
- Decreto Foral 47/2014, Bizkaia Personal Income Tax Regulations
- Instruction 4/2023, Bizkaia Directorate-General of Taxation
- Law 12/2002, Economic Agreement with the Basque Country
Last reviewed: 2026-08-17
Reviewed by: Bárbara Botía — Of Counsel · ICAM 11.233
This calculator provides an estimate for informational purposes. It does not replace professional advice. Results may vary based on personal circumstances and regulatory changes. Consult an advisor for personalized planning.
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We assess your eligibility for the 56 bis regime, the non-residence evidence and the annual election in your foral return.