Countries with special expat tax regimes
43 destinations in ExpatLedger offer a special expat, non-dom, flat-tax or retiree regime for people who move in. Headline examples: Portugal's IFICI (NHR successor), Spain's Beckham Law, Italy's lump-sum flat tax, Greece's 7% pensioner tax, Cyprus and Malta non-dom, the UK's 4-year FIG regime, and Israel's 10-year Oleh exemption. Each has eligibility tests, time limits and sunset dates. Headline summaries, 2026; not tax advice.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
All 43 special-regime destinations
| Country | Regime | Summary |
|---|---|---|
| Andorra | Passive (non-lucrative) residency | Passive residency: non-working residents who invest about EUR 600,000 in Andorra (or post a EUR 47,500 bond) and spend 90+ days/year get residency. A Digital Nomad route suits remote workers. Both confer ordinary low-IRPF tax residency, not a separate flat-rate expat regime. |
| Australia | Temporary resident exemption | No retiree regime. Holders of an eligible temporary visa (not an Australian resident for social-security purposes, no Australian spouse) are exempt from tax on most foreign-source income and capital gains; foreign employment income earned while a temporary resident remains taxable. |
| Austria | Zuzugsbeguenstigung (researchers/experts) | For scientists, researchers and certain experts whose move serves Austria's public interest and who were not Austrian tax-resident in the prior 10 years: options include a ~30% relocation allowance and/or a flat minimum ~15% rate on certain foreign income for up to 10 years. No special retiree regime. |
| Belgium | Inbound taxpayers regime (STRIT) | Employer may pay tax-free recurring costs of up to 35% of gross remuneration (the previous EUR 90,000 cap removed); minimum gross salary for inbound taxpayers lowered to EUR 70,000 (researchers: no salary threshold). Must be recruited/seconded from abroad — employment-linked, not for retirees. |
| Belize | QRP (Qualified Retired Persons) | The QRP programme is open to applicants aged 45+ with at least USD 2,000/month of foreign-source retirement income; it grants permanent exemption from Belize income, capital gains and most import taxes on all foreign income, requiring 30+ days/year in Belize. |
| Cayman Islands | Residence by independent means | Permanent residence for investors placing CI$2,000,000 (about USD 2.4M) into developed residential real estate and showing continuous annual income of CI$120,000 without local work; physical presence required is just one day per year. A residency-by-investment route, not a tax exemption. |
| Chile | 3-year foreign-income exemption | Foreigners are taxed only on Chilean-source income during their first three years of residence, after which worldwide income is taxed. The exemption can be extended at the tax authority's discretion. |
| Costa Rica | Pensionado / Rentista visas (not a tax regime) | Pensionado (lifetime pension at least USD 1,000/mo) and Rentista (stable income at least USD 2,500/mo) are residency visas; they grant no special tax treatment — foreign income is untaxed simply because of Costa Rica's standard territorial system. |
| Croatia | Returning-emigrant 5-year exemption | Croatian emigrants returning after 2+ years abroad get a 100% PIT exemption on employment income for 5 years; it targets diaspora/skilled workers, not general foreign retirees. |
| Cyprus | Non-dom (17 years) + expat exemptions | A new resident who is non-domiciled in Cyprus is exempt from the Special Defence Contribution for 17 years, making foreign and local dividends/interest effectively tax-free; first-time employees earning over EUR 55,000/yr get a 50% income-tax exemption for 17 years. |
| Denmark | Researcher / key-employee scheme | Qualifying foreign researchers and highly-paid key employees pay a flat 27% plus 8% labour-market contribution = 32.84% effective on gross salary for up to 84 months (7 years), with no deductions; must not have been Danish-tax-liable in the prior 10 years. |
| Ecuador | 5-year new-resident territorial election | Certain individuals without prior Ecuadorian tax residency can elect to be taxed only on Ecuador-source income for up to 5 years, effectively exempting foreign-source income during that window. Eligibility conditions apply; verify current terms. |
| Finland | Foreign key-employee source tax | Foreign key employees pay a flat source tax of 25% on Finnish salary from 1 January 2026 (down from 32%), for up to 84 months; requires cash salary of at least EUR 5,800/month, special expertise, and no Finnish residency in the prior 5 calendar years. |
| France | Regime des impatries (Art. 155 B CGI) | For employees recruited from abroad who were not French tax-resident in the prior 5 years: exempts the impatriation bonus plus 50% of foreign passive investment income and gains, for up to the 8th calendar year after arrival. Employment-linked, so it does NOT help a pure retiree. |
| Georgia | Small Business Status (1% turnover) | An Individual Entrepreneur with Small Business Status pays 1% on gross turnover up to 500,000 GEL/year (about USD 180k), rising to 3% above the threshold. A separate Micro Business Status gives 0% under 30,000 GEL. Very popular with nomads/freelancers in 2026. |
| Greece | 7% pensioner flat tax / non-dom EUR 100k | Foreign retirees who were non-resident 5 of the prior 6 years and move from a treaty/cooperation country pay a flat 7% on all foreign income for 15 years; relocating employees get a 50% exemption for 7 years; HNWIs investing EUR 500,000 pay a flat EUR 100,000 lump-sum tax on all foreign income for up to 15 years. |
| India | Resident but Not Ordinarily Resident (RNOR) | RNOR status (non-resident in 9 of prior 10 years, or up to 729 days in India over prior 7 years) exempts foreign-source income earned and received outside India, typically for a newcomer's first 2-3 tax years. No dedicated retiree visa-tax regime. |
| Indonesia | 4-year territorial concession for skilled expats | Foreigners who become Indonesian tax residents and meet defined skill requirements may be taxed only on Indonesian-source income (even if paid offshore) for their first four years of residency, after which normal worldwide taxation resumes. |
| Ireland | Non-dom remittance basis + SARP | Resident-but-non-Irish-domiciled individuals are taxed on foreign income/gains only to the extent remitted to Ireland, with no annual charge — Ireland did NOT abolish its non-dom regime (unlike the UK in April 2025). SARP (employees only, not retirees) was extended to 31 Dec 2030 with minimum income raised to EUR 125,000 from 2026. |
| Israel | New immigrant (Oleh) 10-year exemption | New immigrants and qualifying senior returning residents are exempt from Israeli tax on foreign-source income and capital gains for 10 years. However, the accompanying reporting exemption was repealed for anyone becoming resident on or after 1 January 2026 — they must report worldwide income even though it stays tax-exempt. |
| Italy | Lump-sum flat tax + impatriate regime | Lump-sum regime: new residents (non-resident 9 of prior 10 years) pay a flat annual substitute tax on ALL foreign income — EUR 200k for 2025 opt-ins, EUR 300k from 1 Jan 2026 — for up to 15 years (+EUR 25k per family member). Impatriate regime: qualifying inbound workers get a 50% exemption on Italian-source income up to EUR 600,000/yr for 5 years. |
| Japan | Non-permanent resident remittance basis | A non-Japanese national resident for 5 years or less within the preceding 10 years is taxed on foreign-source income only to the extent paid in or remitted to Japan. No dedicated retiree regime. |
| Malaysia | Malaysia My Second Home (MM2H) | The relaunched MM2H is a tiered long-stay/retiree programme (Silver/Gold/Platinum fixed-deposit tiers) requiring property purchase; it is a residence visa and does not itself grant special income-tax rates (the territorial exemption applies generally). |
| Malta | Remittance basis + residence programmes | Non-domiciled residents use the remittance basis (foreign income taxed only if brought into Malta, foreign capital gains never taxed), with a EUR 5,000 minimum tax if foreign income is high and not fully remitted; the Global Residence Programme taxes remitted foreign income at a flat 15% with a EUR 15,000 minimum annual tax. |
| Netherlands | 30% ruling (moving to 27%) | Incoming skilled migrants recruited from abroad can receive part of salary tax-free: 30% in 2025 and 2026, dropping to a flat 27% from 1 January 2027. The tax-free portion applies only to salary up to the cap (EUR 262,000 in 2026). For employees, not retirees. |
| New Zealand | Transitional resident exemption | A once-per-lifetime exemption (up to 48 months) for those who become NZ tax resident having not been resident in the prior 10 years, exempting most foreign-source income (interest, dividends, FIF income, rents, royalties). It excludes foreign employment income; after it ends, worldwide income is taxed. |
| Norway | PAYE scheme for foreign workers | New foreign workers can opt for a flat 25% on salary (17.4% if exempt from Norwegian national insurance) in 2026, covering income tax + social security with no deductions; income ceiling NOK 725,050. A first-year/short-stay scheme, not a long-term expert regime. |
| Oman | 18-month foreign-income exemption (from 2028) | Under Royal Decree 56/2025 (effective 1 Jan 2028), an individual moving from non-resident to resident status gets a one-off 18-month exemption on foreign income; the law also exempts income earned abroad and foreign-employment salaries. |
| Panama | Pensionado retiree visa (not a tax regime) | The Pensionado visa grants permanent residency with legally mandated 15-25% discounts on medicines, healthcare, restaurants, transport and utilities; it is a residency/benefits programme, not a tax break — the foreign-income exemption comes from Panama's territorial system, not the visa. |
| Philippines | Special Resident Retiree's Visa (SRRV) | The SRRV is a permanent-residence retiree visa; after a Sep 2025 restructure the minimum age is 40 and it requires a refundable bank deposit (commonly USD 10,000-50,000). It is an immigration status, not a special income-tax rate. |
| Poland | Ulga na powrot + lump-sum option | Two options: (1) ulga na powrot exempts up to PLN 85,528/yr for 4 years for someone becoming Polish resident after living abroad. (2) Optional lump-sum: a flat PLN 200,000/yr on ALL foreign-source income for up to 10 years, for those not Polish-resident in 5 of the prior 6 years, conditional on investing PLN 100,000/yr. |
| Portugal | IFICI (NHR successor) | Replaces the closed NHR regime for those becoming Portuguese tax resident from 2024 who were not resident in the prior 5 years. Qualifying research, higher-education, certified-startup and highly-qualified roles pay a flat 20% on Portuguese-source income for 10 years, with most foreign-source income exempt — but foreign pensions are taxed at ordinary rates. |
| Puerto Rico | Act 60 (formerly Acts 20/22) | Act 60 consolidates the former Act 20 (Export Services) and Act 22 (Individual Investors): export-services businesses get a 4% corporate income tax; qualifying Individual Investors who become bona fide PR residents pay 0% on PR-sourced capital gains, dividends and interest. A law signed Mar 2026 raises the investor passive-income rate to 4% for later applications and extended the programme to 2055. |
| South Korea | 19% flat tax for foreign workers | Foreign employees who start work in Korea by 31 Dec 2026 may elect a flat 19% rate (plus 10% local surtax, about 20.9%) on Korean-source employment income instead of the 6-45% progressive scale, for up to 20 years from the first work day. |
| Spain | Beckham Law (regimen de impatriados) | For inbound workers not Spanish-resident in the prior 5 years who move for qualifying work (employment, certain directorships, digital nomads, or accompanying family). Spanish-source employment income is taxed at a flat 24% up to EUR 600,000 and 47% above; foreign investment income/gains are exempt. Lasts the arrival year plus 5 (about 6 years total). |
| Sweden | Expert tax relief (expertskatt) | Foreign experts, researchers and key employees (or anyone earning at least SEK 88,201/month in 2026) get 25% of salary and benefits tax-exempt for up to 7 years; must apply within 3 months of starting and not have been resident in the prior 5 years. |
| Switzerland | Lump-sum taxation (forfait fiscal) | For wealthy non-Swiss who move in and do NOT work in Switzerland: tax is assessed on deemed living expenses, with a floor = the higher of 7x annual rent or the 2026 federal minimum base of about CHF 434,700 (cantonal minimums vary). Abolished at cantonal level in Zurich, Basel-Stadt, Basel-Landschaft, Schaffhausen and Appenzell Ausserrhoden. |
| Thailand | Long-Term Resident (LTR) visa | The 10-year LTR visa exempts Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals from Thai tax on remitted foreign-source income, and gives Highly-Skilled Professionals a flat 17% PIT rate on employment income. |
| The Bahamas | Economic Permanent Residency (real estate) | Permanent residence is granted to investors who buy qualifying Bahamian real estate; the minimum was raised to USD 1,000,000 effective 1 Jan 2025. It is an immigration route, not a tax regime, since there is no income tax to exempt. |
| Turkey | Law No. 7582 foreign-income exemption | No traditional pensionado regime, but Law No. 7582 (in force 4 June 2026, for income from 1 January 2026) grants a 20-year income-tax exemption on all foreign-source income — including foreign pensions — for individuals who become Turkish tax resident having had no Turkish domicile and no Turkish tax liability in the prior 3 calendar years. |
| United Kingdom | 4-year Foreign Income and Gains (FIG) regime | In force since 6 April 2025 (replacing the abolished non-dom remittance basis). New UK residents who were non-UK-resident for the prior 10 consecutive tax years pay 0% UK tax on foreign income and gains for their first 4 tax years. Trade-off: claimants lose the personal allowance and CGT annual exempt amount for any year claimed; from year 5 they are taxed on worldwide income. |
| United States | FEIE / FTC for citizens abroad | No inbound-expat regime. For its own citizens/residents living abroad, the Foreign Earned Income Exclusion (FEIE, about USD 130,000 in 2025) and the Foreign Tax Credit (FTC) mitigate double taxation. |
| Uruguay | New-resident tax holiday | An individual who becomes a Uruguayan tax resident can elect an 11-year exemption (year of residency + the next 10 fiscal years) on foreign-source capital yields. Historically the alternative was a permanent reduced 7% rate; for residency obtained from 2026 the post-holiday options were reformed. |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Workers vs retirees
The single most important question is whether a regime applies to employment income or to foreign passive income and pensions. Impatriate schemes — Spain's Beckham Law, the Netherlands' 30% ruling, France's impatries, Belgium's inbound regime, and the Nordic expert schemes — only help people earning a local salary, not retirees living on a pension. Pensioner-friendly options are the flat taxes (Italy, Greece), the non-dom/remittance regimes (Cyprus, Malta, Ireland, UK FIG) and Israel's Oleh exemption. See best countries for foreign-pension retirees and the IFICI explainer.
Frequently asked questions
What is a special expat tax regime?
It is a preferential tax treatment a country offers to people who move in (and were not recently resident), designed to attract talent, retirees or wealth. Common forms are flat taxes (Italy's lump sum, Greece's 7% pensioner rate), non-dom regimes (Cyprus, Malta, Ireland), impatriate salary exemptions (Spain's Beckham Law, Portugal's IFICI, the Netherlands' 30% ruling), and time-limited foreign-income exemptions (UK FIG, Israel's 10-year Oleh exemption).
Do these regimes help retirees, or only workers?
It varies. Pensioner-focused regimes (Greece's 7%, Italy's southern-towns 7%, the lump-sum/flat regimes, Cyprus/Malta non-dom, UK FIG, Israel's Oleh exemption) can shelter a foreign pension. But impatriate schemes — Spain's Beckham Law, the Netherlands' 30% ruling, France's impatries, Belgium's inbound regime, Denmark/Sweden/Finland expert schemes — are employment-linked and do not help a pure retiree.
Are special regimes permanent?
No. They have eligibility tests, time limits (often 5-17 years) and sunset dates, and governments change them frequently — Portugal closed NHR in 2024 and the UK abolished its old non-dom basis in April 2025. Always confirm the current terms with the tax authority before relying on a regime. Not tax advice.
Related
Last updated: 2026-06-21