The honest tax math for Texans

Texas residents who move to Spain trade 0% state income tax for Spain’s Beckham Law at 24% flat.  The federal income tax situation is more complex, as a U.S. citizen living abroad, you still file U.S. federal returns and may use the Foreign Earned Income Exclusion (FEIE) to exclude up to $132,900 (2026) of earned income from U.S. taxes.  The effective tax picture for most Texans in Spain:

Example: Texas remote worker, $100,000 gross income

Staying in Texas

Federal income tax (~22% effective): ~$18,000

Texas state income tax: $0

Social Security + Medicare: ~$7,650

Total: ~$25,650 (25.7% effective)

Moving to Spain (Beckham Law)

Spanish IRPF (Beckham 24% flat): ~€22,080

Employee SS contribution (6.35%): ~€5,848

U.S. federal tax (FEIE may reduce): ~€0–⁠4,000

Total: ~€27,928+ (~30% effective)

Numbers are rough estimates for planning.  FEIE eligibility and U.S. foreign tax credit interactions require a CPA familiar with U.S. expat taxation.  Spanish Social Security is capped at a maximum contribution base, so at higher salaries the SS figure is lower than a flat 6.35% implies.  The €/$ exchange rate affects the comparison.

Estimate your tax

Beckham Law Tax Calculator

Compare what you’d keep under Spain’s 24% flat expat rate vs. the standard progressive rates.

For most Texans, moving to Spain results in a somewhat higher tax burden than staying in Texas.  Primarily because you are adding Spanish income tax where before you only had federal.  The question Texans are really asking is: does the quality of life improvement and the overall cost of living make up for the additional tax cost?

For many Texas remote workers, the answer is yes, especially those in Austin and Houston where housing costs have risen significantly.  A comfortable life in Madrid or Valencia, including a well-located 1BR apartment, costs less than the equivalent in Austin’s Westlake or Houston’s inner loop, even after accounting for the higher tax.

Why Texans still apply — and get approved

Texas has one of the highest application rates for Spain’s Digital Nomad Visa of any U.S. state, particularly from Austin, Dallas, and Houston, which have large tech and creative professional communities.  The reasons:

  • Cost of living arbitrage: Central Austin rents have risen sharply.  A furnished 1BR in Madrid costs less than many Austin neighborhoods
  • EU access and lifestyle: Spain’s central European position enables easy travel to 40+ countries
  • Beckham Law for high earners: At incomes above $200,000, Spain’s 24% flat rate can be competitive even without the state tax comparison
  • Quality of life: Mediterranean climate, food culture, walkable cities, strong public healthcare after residency
  • Language advantage: Texas’s large Spanish-speaking community means many Texans already have some Spanish language exposure

Texas-specific application considerations

Your consulate: Houston

All Texas residents apply through the Spanish Consulate General in Houston, located in the Galleria area.  Austin, Dallas, San Antonio, and Houston applicants all use this office.  Appointment windows are typically 5–⁠8 weeks.  See the full Houston consulate guide for appointment tips.

Income eligibility

The minimum income for a solo DNV applicant is approximately €2,849/month (~$3,100 at current rates).  Texas remote workers typically comfortably exceed this.  The average tech salary in Austin or Houston is well above $70,000/year.  Use the income eligibility checker to confirm your household situation.

Tax filing as a U.S. citizen in Spain

U.S. citizens living abroad still file annual U.S. federal tax returns.  The Foreign Earned Income Exclusion (FEIE) can exclude up to $132,900 (2026) of foreign earned income from U.S. taxation, but it interacts with Spain’s tax system through the U.S.-Spain tax treaty.  You will need a CPA familiar with U.S. expat taxation.  This is a specialized area where general tax preparers often make costly mistakes.

Apostilles from Texas: what goes to the state office

Three documents in a Digital Nomad Visa file can send you to the Texas apostille office: a notarised true copy of your university degree (apostilled where the notary is commissioned), birth and marriage certificates issued in Texas for a family file, and a certificate of incorporation or good standing if your own company is registered here.  The FBI check and the SSA Certificate of Coverage are federal and go to the U.S. Department of State instead; a state apostille on either is wasted.

State apostille · Texas

Texas Secretary of State, Authentications Unit

Fee
$15 per document
In person
Same or next business day at the Austin counter
By mail
Up to 25 business days in 2026, plus mailing
Where
1019 Brazos Street, Austin, TX 78701

Texas mail processing has stretched to five weeks in 2026.  Walk in, or use a courier that files in Austin.

Official page: www.sos.state.tx.us. Fee and turnaround as published on 3 October 2026; if the office’s own page says otherwise, the office wins.

Getting started from Texas

Time the FBI background check to your filing date, with a channeler and an apostille expeditor it takes about three weeks, and it is valid for six months from issue, so ordering it too early only makes it expire. Full guide to the FBI background check and apostille →

Many Texas applicants use the in-Spain filing route: fly to Madrid or Barcelona, enter as a tourist, and file directly with the UGE for the 3-year TIE residence permit.  Dallas and Austin have direct flights to Madrid (American Airlines, Iberia) that make this practical.  The in-Spain route avoids the consulate appointment entirely and gives you a 3-year permit from day one instead of a 1-year visa.