Europe expat tax guides

Albania levies a 0% tax rate on business income up to ALL 14 million running to the end of 2029.

The 20% flat rate, 5% on dividends, the micro-business regime under AMD 24 million, and the high-tech turnover incentive.

Understand Austria expat taxes, the progressive scale to 55%, the 27.5% rate on investment income, and the relocation reliefs for researchers and specialists.

Understand Belgium expat taxes, the inbound regime now at 35% with the cap abolished, the lower salary threshold and the separate researcher route.

The 10% flat rate, why capital gains are untaxed in the Federation but charged in Republika Srpska, and the residence rules.

Understand Bulgaria expat taxes, the 10% flat rate, the 25% deduction that takes freelancers to an effective 7.5%, and what the headline figure leaves out.

How the digital nomad exemption works, what falls outside it, the two residency triggers and the 2026 changes.

How Cyprus taxes expats after the 2026 reform — the new bands, the 20%, 50% and 25% employment exemptions, non-dom status, the 60-day rule and capital gains.

Understand Czech expat taxes, the 15% and 23% rates, the flat-rate scheme for the self-employed, and the capital gains cap abolished in 2026.

How Denmark's researcher scheme cuts tax to a flat 32.84% for up to seven years, the 2026 salary threshold drop, the conditions, and what it does not cover.

How Estonia taxes retained and distributed company profit, the flat 22% personal rate, the 2026 changes, e-Residency limits and when an OÜ is worth it.

How Finland's six-month tax residency rule affects expats and remote workers including worldwide income, tax rates, treaties and filing dates.

Understand France expat taxes, the Article 155 B impatriate regime, the exemptions and their caps, and the separate IFI property wealth tax relief.

Understand Georgia expat taxes, the territorial treatment of foreign income, the 1% small business status and the 2026 monthly filing requirement.

Understand Germany expat taxes, the section 6 AStG exit tax on a 1% shareholding, the returnee rule, and the extended limited liability that follows you.

The Category 2 cap on assessable income, the HEPSS regime for specialist executives, and the 2026 changes for new applicants.

Understand Greece expat taxes and its three regimes including the EUR 100,000 lump sum, 7% flat for pensioners, and the 50% exemption for relocating workers.

The 20% flat rate, the tax caps at GBP 160,000 and GBP 320,000, the standard charge and the new resident cap.

Understand Hungary expat taxes, the flat 15% rate, the under-25 exemption, the family allowances and the lifetime exemptions for mothers being phased in.

The three progressive brackets, the 22% rate on capital income, and the relief exempting 25% of a foreign expert’s salary for three years.

Understand Irish tax residency, ordinary residence, domicile and the remittance basis including what is taxed on remittance, and when to file.

How Isle of Man tax residency works, how the income tax cap election operates, what it does not cover, and the filing and payment deadlines.

How Italy's impatriate regime exempts half your qualifying income for five tax years including the annual ceiling and deadlines.

Jersey tax residency, ordinary residence, the one-night accommodation trigger, the 90-night four-year rule, the 20% rate and the remittance basis.

Kosovo expat tax guide including tax rates Residency, worldwide income, the treaty network and recognition.

Understand Latvia expat taxes after the 2025 reform including the 25.5% and 33% bands, the 3% surcharge above EUR 200,000,

The 4% notional yield on net wealth, why capital gains and dividends are untaxed for individuals, and the lump-sum option.

Understand Lithuania expat taxes after the 2026 reform — the new 20/25/32 scale, full income aggregation, and the flat 15% categories left outside it.

The impatriate regime exempting 50% of pay to EUR 400,000, the profit-sharing bonus and the young employee exemption.

How the Malta remittance basis works for resident non-doms — what is taxed, the €5,000 minimum charge, foreign capital gains, the 35% rate and filing.

The 12% flat personal rate, and the IT Park regime charging a single 7% of turnover that replaces income tax.

Why residents pay no income tax, the 1963 convention that excludes French nationals, and the inheritance tax on Monaco assets.

Montenegro has the lowest tax bands in Europe up to 15% on income, capital gains and business profits.

Understand Netherlands expat taxes, the expat ruling falling to 27% in 2027, the salary threshold, the 150km rule and the end of partial non-resident status.

Understand North Macedonia expat taxes, the 10% flat rate made permanent in 2023, how residence is established, and what the flat rate covers.

Norway tax residency explained — the 183-day and 270-day tests, when residency begins, worldwide income, the layered rate structure and treaties.

Understand Poland expat taxes and its three reliefs including the PLN 200,000 lump sum on foreign income, return relief for new arrivals, and the 5% IP Box.

Explore Portugal tax residency, the IFICI regime, qualifying activities and filing deadlines, with examples for expats and remote workers.

Understand Romania expat taxes, the 10% flat tax, tax residency rules, 86 tax treaties, and the 25 May filing deadline.

Understand Serbia expat taxes, the paušal flat-rate entrepreneur regime, the RSD 6 million ceiling, and the nine-criteria independence test that can undo it.

Slovakia expat taxes after the 2026 consolidation package — four progressive bands to 35%, the 15% rate for the self-employed, and dividend treatment.

The five progressive bands reaching 50%, the separate schedular treatment of capital income, and the flat-rate regime for the self-employed.

Understand Spain expat taxes, the Beckham regime at 24% to EUR 600,000, why all employment income is caught wherever earned, and the six-month deadline.

Swedish tax residency, the real combined rate, the expert tax relief and its three-month deadline, capital gains at 30%, and the rules that follow you out.

Explore Swiss lump-sum taxation, eligibility, expenditure tests and cantonal availability, with practical considerations for expats.

How Türkiye's 20-year foreign income tax exemption works including the three-year look-back, source rules and the certificate deadline.

Understand UK expat taxes, the Statutory Residence Test, the four-year FIG regime, the repatriation facility at 12% and 15%, and what claiming costs you.

Understand Ukraine expat taxes, the flat 18% rate, the military levy at 5% and when it reverts, and the 5% Diia City regime for IT specialists.