🇫🇷 COUNTRY A France VS 🇪🇸 COUNTRY B Spain

France has progressive income tax rates from 0% to 45% plus employee social contributions of roughly 20% of gross pay (incl. CSG/CRDS), giving an all-in effective rate of about 29% at €50,000, 36% at €100,000 and 43% at €200,000 (single filer, wages only). Spain has progressive rates from 19% to 47% that vary by autonomous community. Spain's Beckham Law offers 24% flat tax for 6 years for new residents, making Spain cheaper for high earners (about €11.7K/year less than France at €100K before Spanish employee social contributions, or about €7.7K after Spanish employee contributions of roughly €4.1K). Under standard Madrid rules (income tax plus employee social security, single filer, wages only) Spain's all-in rate is about 22% at €30,000, 28% at €50,000, 35% at €100,000 and 39% at €200,000, so the saving versus France is small up to €100,000 (about €964 a year at €100,000) and only becomes large with the Beckham Law or at higher incomes. Cost of living: Spain is about 25% cheaper than France (Madrid vs Paris), so France is about a third more expensive. France offers better infrastructure, higher salaries (Paris tech €70-90K vs Madrid €55-80K), and world-class healthcare (#1 globally). Popular routes: French move to Spain for sun + lower taxes, Spaniards move to France for higher salaries.