Europe expat tax guides

Moving to Albania? The 0% rate on business income up to ALL 14 million until the end of 2029, employment tax bands, social security and the nomad permit.

Moving to Armenia? The 20% flat tax, the July 2025 micro-business exclusions for consultants, 2026 health insurance, 5% dividends and residency.

Moving to Austria? 2026 income tax bands up to 55%, the flat 27.5% on capital and crypto, 18% social insurance, the researcher allowance and the exit tax.

Moving to Belgium? The inbound regime's 35% uncapped allowance, rates up to 50%, 13.07% social security, the new 10% capital gains tax and residency.

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

Bulgaria's 10% flat tax, the social security that sits on top, the 183-day residence test, the 25% freelancer deduction, crypto and the new digital nomad permit.

Croatia's tax-free digital nomad permit, 2026 income tax rates by city, 20% pension contributions, 12% on investments and the pending pension reform.

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.

Why e-residency isn't tax residency, Estonia's 183-day rule, the 22% flat tax with a €700 monthly exemption, sole trader costs, crypto and the nomad visa.

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.

Georgia's 1% small business status, the 183-day residence rule, tax-free foreign income, the crypto exemption and the 2026 right to work rules for foreigners.

Moving to or leaving Germany? 2026 income tax rates, social security costs, the six-month residence rule, the exit tax and the 10-year rule for Germans.

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

Greece's 7% flat tax for foreign pensioners, the 50% exemption for workers, the €100,000 lump sum for investors, the residence rules and the 2026 tax scale.

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.

Ireland's remittance basis for non-domiciled residents, SARP for assigned staff, the residence and ordinary residence rules, and 2026 income tax, USC and PRSI rates.

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.

Italy's three regimes for new residents (the €300,000 flat tax, the 50% impatriate relief and the 7% retiree tax), the residence tests and 2026 IRPEF rates.

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.

Malta's non-dom remittance basis, the €5,000 minimum tax, the Nomad Residence Permit, the new pension exemption and 2026 income tax rates.

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

Monaco has no income tax for residents other than French nationals. The 2026 residence card rules, social contributions, inheritance duties and treaties.

Montenegro's digital nomad tax exemption, the 183-day residence rule, 0% to 15% income tax, municipal surtax and contributions after the Europe Now reforms.

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.

Moving to Portugal? How residency, 2026 IRS rates up to 48%, IFICI (NHR 2.0), the crypto 365-day rule, social security and 79 treaties affect you.

Romania's 10% flat tax costs employees 41.5% once contributions are added. 2026 rates, residence rules, the 16% dividend and crypto tax and the nomad visa.

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.

Spain's 2026 rates by region, the Beckham Law's 24% flat rate, the 19% to 30% savings scale, wealth tax, the digital nomad visa and residency rules.

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.

Swiss tax for expats in 2026: why your canton matters, tax at source, social security, wealth tax, tax-free crypto gains and lump-sum taxation.

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

The UK's 4-year foreign income and gains regime, the Statutory Residence Test, inheritance tax for long-term residents and 2026/27 income tax rates.

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.