Special tax regimes for new residents are tax breaks you can only get by moving, and the strongest in 2026 take your foreign income to 0% for 20 years in Turkey, 11 years in Uruguay and four tax years in the UK. For employees, the best-known regimes cut the all-in tax on a US$100k salary to about 12.8% in Cyprus, 18.8% in the Netherlands (30% ruling), 22.4% in Italy and 29.0% in Spain (Beckham Law).
We found 72 of the 153 countries TaxPilot covers with a regime worth knowing about. This guide sorts them by type (employee, pensioner, investor, foreign-income and nomad regimes), with what each gives, how long it lasts and who qualifies, and explains which ones we count in our ratings.
What's changed: Turkey created article 20/D, a 20-year foreign-income exemption for people resident from 1 January 2026, and Uruguay replaced its old holiday with an 11-year one and closed the permanent 7% option. Italy raised its new-resident flat tax to €300,000 a year and widened the 7% pensioner regime to towns of up to 30,000 people. Belgium raised its inbound allowance to 35% and cut the salary threshold to €70,000, Finland cut its key employee tax from 32% to 25%, Malta replaced its highly qualified persons scheme with a 15% highly skilled regime, and Cape Verde cut its NHR period from 10 years to 7. Puerto Rico investor applications filed by 31 December 2026 keep 0% until 2035; later ones pay 4%. Sweden's expert relief at 30% and South Korea's 21% flat rate are Proposed, not law.
📋 Special tax regimes for new residents in 2026: the standouts
Country | Regime | What you pay | Rating it sets |
|---|---|---|---|
Article 20/D | 0% on foreign income and gains for 20 years | Investment income: Excellent; Retirees: Good | |
Tax holiday | 0% on foreign capital income for 11 years | Investment income: Excellent; Retirees: Good | |
FIG regime | 0% on foreign income and gains for 4 tax years | Investment income: Excellent | |
Transitional resident | 0% on most foreign income for 48 months | Retirees and Investment income: Excellent | |
Article 5B | 7% flat on foreign income for 15 years | Retirees: Good | |
50% exemption | About 12.8% all-in on US$100k, 17 years | Employees: Good | |
Newly settled taxpayer | About 12.1% all-in on US$100k, 5 years | Employees: Good | |
30% ruling | About 18.8% all-in on US$100k, 5 years | Employees: Good | |
Impatriate regime | About 22.4% all-in on US$100k, 5 years | Employees: Moderate | |
Beckham Law | About 29.0% all-in on US$100k, 6 years | Employees: Moderate | |
Digital nomad status | Remote pay free of tax and contributions | Digital nomad visa: Excellent |
The graphic shows eight standouts: Turkey, Uruguay, the UK and New Zealand take foreign income to 0% (20 years, 11 years, 4 tax years and 48 months; Investment income Excellent), and employee regimes bring a US$100k salary to 12.8% all-in in Cyprus, 18.8% in the Netherlands, 22.4% in Italy and 29.0% in Spain.
How we compare special tax regimes
Our ratings compare 153 countries on 2026 rules, counting income tax plus compulsory social security and health contributions (a flat health premium counts too), with one scenario per profile. Each band includes its upper limit, so exactly 20.0% is Good:
Employees: a US$100k salary. Excellent is 10% or less all-in, Good up to 20%, Moderate up to 30%, Poor over 30%.
Retirees: a US$40k foreign pension plus US$20k of investment income. Excellent is 5% or less with no death tax payable by a spouse or children, Good 15% or less, Moderate up to 25%, Poor over 25% or a heavy inheritance or wealth tax.
Investment income: a US$1m portfolio earning 4% income and 4% realised gains. Excellent means untaxed, Good 15% or less, Moderate up to 30%, Poor over 30%.
Freelancers: US$100k of self-employed income, same bands as employees.
Digital nomad visa: Excellent means holders' foreign income is untaxed and the income test is up to about US$5,000 a month.
A regime only changes a rating if a typical person in that scenario can use it, so an employee regime counts when a typical US$100k hire from abroad qualifies. Freelancers are rated without new-resident regimes. Foreign-income rules for new residents count the same way in every country for Investment income, so Japan's non-permanent resident rule counts like South Korea's. Regimes limited to certain roles, sectors, employers or an approval are left out and shown in brackets, like Portugal's "Poor (Moderate with IFICI)".
Which special regimes count in our ratings?
These set the rating:
Employee regimes: Belgium, Cyprus, Finland, France, Greece (Article 5C), Italy, Luxembourg, the Netherlands, Poland, Serbia and Spain. Belgium, Finland and Poland still rate Poor (over 30%).
Pensioner regimes: Cape Verde (NHR), Cyprus, Dominica, the Dominican Republic, Greece (Article 5B), Liechtenstein, Malta, Morocco, Senegal and Tunisia.
Foreign-income exemptions: Chile, China, the Dominican Republic, India, Israel, Japan (Investment income still Moderate at about 15.1%, as gains on shares bought after arrival are taxed and health insurance applies), Malaysia, New Zealand, South Korea, Tanzania, Turkey, Uganda, the UK and Uruguay.
Investor and non-dom regimes: Cyprus (non-dom), Malta (non-dom, foreign gains untaxed), Puerto Rico (the 4% decree rate) and Sri Lanka (investor visa).
Nomad exemptions (digital nomad visa Excellent): Albania, Barbados, Cape Verde, Croatia, Dominica, Malta, Mauritius and Montenegro.
These don't set the rating:
Role, sector or employer limited: Portugal (IFICI), Malta (15% highly skilled scheme), Cape Verde (NHR 10% for listed jobs), Taiwan (approved specialists), Morocco (Casablanca Finance City), Ukraine (Diia City), Moldova and Uzbekistan (IT Park), Rwanda (KIFC), Indonesia (listed experts), Chile (social security opt-out) and Austria (researchers).
Approval based: Iceland (foreign expert relief), Gibraltar (HEPSS) and Jersey (High Value Residency).
Salary or age tests a US$100k hire misses: Denmark, Sweden, Norway, Ireland (SARP) and Slovenia (under 40 only).
Limited to people who work there: Botswana, Fiji, Lesotho and Pakistan exempt foreign income only for people resident for a job.
Other cases: Israel's aliyah exemption on Israeli earnings (it ends in 2030), Italy's 7% pensioner regime, Thailand's LTR visa, Mexico's pension exemption and Uzbekistan's US$50,000 regime. Lump-sum and tax-cap regimes (Italy's flat tax, Switzerland, Liechtenstein, Guernsey, the Isle of Man, Gibraltar Category 2 and Greece's Article 5A) aren't used either; most only pay off at incomes far above our scenarios.
The best special tax regimes explained
Turkey: 20 years tax-free on foreign income
If you become resident from 1 January 2026, with no Turkish domicile and no Turkish tax liability on wages or business income in the three prior calendar years, your foreign income and gains are exempt for 20 years and don't need declaring. A US$40k foreign pension plus US$20k of investment income pays 0%, but Retirees rates Good, not Excellent, because a spouse or children inheriting assets in Turkey pay inheritance tax, at 1% in the 20/D years.
The catch: you need a certificate from the tax office by the end of your first year of residence, a clawback with penalties applies if you break the rules, and pay for work in Turkey is fully taxed, about 37.7% all-in on US$100k (Poor).
👉 Official Gazette: Law No. 7582, adding article 20/D (in Turkish)
Uruguay: an 11-year tax holiday
From 1 January 2026, new residents who weren't resident in the two prior years can choose 0% on foreign capital income for the year they arrive and the next 10. You qualify by spending more than 183 days a year in Uruguay, or by buying property over UI 12,500,000 or investing UI 625,000 a year in approved funds. Afterwards the rate is 12%, or 6% for five more years if you keep qualifying investments or property.
Retirees rates Good, not Excellent, because heirs, including a spouse or children, pay a 3% to 4% transfer tax on Uruguayan property. Work income isn't covered: a US$100k salary costs about 36.3% all-in (Poor).
👉 Law 20.446, article 648: the new-resident regime (in Spanish)
UK: the four-year FIG regime
Since 6 April 2025, people who become UK resident after at least 10 consecutive tax years abroad can claim 100% relief on foreign income and gains for their first four tax years, including pensions, dividends, interest, overseas rent and gains. Overseas Workday Relief can also exempt pay for work done abroad for four years, capped at the lower of 30% of employment income or £300,000.
You claim each year on your return, and lose your personal allowance and capital gains tax annual exempt amount in a claim year. Crypto isn't covered, because HMRC treats it as located where you live. Investment income rates Excellent; Retirees rates Good because the 40% inheritance tax reaches foreign assets once you've been resident for 10 of the last 20 years.
👉 HMRC helpsheet HS266: the FIG regime
Cyprus: 50% off your salary and non-dom status
New arrivals earning over €55,000 who weren't resident for the previous 15 years get 50% of their pay exempt for 17 years: about 12.8% all-in on US$100k (Good). Non-doms pay no defence contribution on dividends and interest until they've been resident 17 of the last 20 years (extendable for a fee).
That leaves only the 2.65% health contribution, about 1.3% of the return in our investment example. Foreign pensions are taxed at 5% above €5,000, so Retirees rates Good. There's no break for freelancers: about 30% all-in on the usual estimate and about 32.7% on actual profit (Poor).
👉 Income Tax Law, article 8: the employment exemptions (in Greek)
Netherlands: the 30% ruling
Skilled employees recruited from more than 150 km from the Dutch border can be paid up to 30% of salary tax free for up to five years, if they meet the 2026 salary norm of €48,013 (€36,497 for under-30s with a master's). That makes a US$100k salary about 18.8% all-in (Good), against about 34% without it. From 2027 it falls to 27% for rulings that started in 2024 or later, taking the same salary to about 20%.
👉 Belastingdienst: the 30% facility
Italy: the impatriate and 7% pensioner regimes
The impatriate regime exempts 50% of work income (60% with a minor child), capped at €600,000, for five years, if you've been non-resident for three years and are highly qualified: about 22.4% all-in on US$100k (Moderate), against about 42% without it.
Pensioners moving to a southern town of up to 30,000 people can pay 7% on all foreign income for 10 years. Our Retirees rating (Poor, about 27%) doesn't use it; with it, Italy would rate Good.
👉 Agenzia delle Entrate: impatriate workers (in Italian)
Greece: three regimes for new residents
Article 5C exempts 50% of Greek employment or business income for seven years if you were non-resident for five of the last six years and work for a Greek employer or your own business: about 22.4% all-in on a US$100k salary, against about 40% without. Freelancers still rate Poor (about 35%), because we rate them without new-resident regimes.
Article 5B charges foreign pensioners a flat 7% on all foreign income for 15 years (apply by 31 March), so Retirees rates Good. Article 5A replaces tax on foreign income with €100,000 a year for 15 years if you invest €500,000 in Greece.
👉 AADE: guide to Articles 5A, 5B and 5C
Spain: the Beckham Law
New residents can be taxed under non-resident rules for the year they arrive and the next five: a flat 24% on employment income up to €600,000, with most foreign dividends, interest and gains untaxed. A US$100k salary costs about 29.0% all-in (Moderate), against about 35% (Poor) at standard rates.
You need five years of non-residence and a qualifying reason to move, such as a Spanish job, the digital nomad visa or a director role. Apply on Modelo 149 within six months of registering with social security; there's no extension. Pure freelancers usually don't qualify.
👉 Agencia Tributaria: Modelo 149 instructions (in Spanish)
Portugal: IFICI, the replacement for NHR
IFICI, often called NHR 2.0, gives a flat 20% on income from a qualifying activity for 10 years and exempts most foreign income, including foreign pay, dividends, interest and gains. You need five years of non-residence and a qualifying role, such as research, a certified start-up or a highly qualified job at an eligible company.
Because of that role limit, our Employees rating is "Poor (Moderate with IFICI)": about 41.0% all-in on US$100k, or about 29% with IFICI. Foreign pensions aren't covered, and social security still applies at normal rates.
👉 Portal das Finanças: IFICI FAQs (in Portuguese)
☑️ Every special tax regime for new residents, by type
The tables cover all 72 countries; a country with several regimes appears in each table that applies.
Employee and impatriate regimes
Most need a minimum salary and years of non-residence.
☑️ Employee and impatriate regimes in 2026
Country | Regime | What it gives | Length | Who qualifies |
|---|---|---|---|---|
Five-year rule | Stay non-resident: only Argentine income taxed | Stays up to 5 years | Foreigners posted for documented work | |
Expatriate regime | Tax-free allowances, fringe benefits and sign-on bonus (to AWG 10,000) | 5 years, extendable once | AWG 150,000 and scarce skills, or HBO degree plus 5 years' experience | |
Researcher allowance | 30% tax-free allowance on qualifying work | 5 years | Researchers; apply within 6 months | |
PSA and HGA rules | Generally taxed only on Azerbaijani pay | While employed under the agreement | Expat staff of oil and gas contractors | |
Inbound regime | Tax-free allowance up to 35% of pay, no cap | 5 years, plus 3 | Pay over €70,000 (researchers: none); not resident or within 150 km for 60 months | |
Non-habitual resident (NHR) | 10% on listed scientific, artistic or technical work | 7 years | Not resident in the previous 5 years; listed roles | |
Social security opt-out | No Chilean pension contributions | While affiliated abroad | Foreign technical staff in a pension scheme abroad | |
Tax-free allowances | Housing, language and school allowances tax free | To 31 December 2027 | Foreigners; costs the employer actually pays | |
50% exemption | 50% of pay exempt | 17 years | Pay over €55,000; not resident for 15 years | |
Researcher scheme | 27% tax plus 8% labour market contribution (32.84%) | Up to 84 months, once | DKK 65,400 a month or approved researcher; Danish employer | |
Key employee tax | 25% flat source tax, no health contributions | 84 months | Special expertise, €5,800 a month, not resident for 5 years; apply within 90 days | |
Impatriate regime | Impatriation bonus exempt (actual or flat 30%); 50% off foreign investment income | Up to 9 tax years | Recruited from abroad; not resident in the previous 5 years | |
HEPSS | Tax capped at £39,940 | No end date stated | Pay over £160,000; approval by Gibraltar Finance | |
Article 5C | 50% of Greek work income exempt | 7 years | Non-resident 5 of the last 6 years; Greek employer or own business | |
Foreign expert relief | 25% of pay exempt | 3 years | Scarce expertise; committee approval; apply within 3 months | |
SARP | 30% of pay over €125,000 exempt from income tax (USC still due) | 5 years, arrivals to 2030 | Assigned staff on €125,000+ basic salary | |
Aliyah temporary order | No income tax on Israeli work income up to NIS 600,000 (2026) | To 2030 | Olim and veteran returning residents resident 5 Nov 2025 to 31 Dec 2026 | |
Impatriate regime | 50% of work income exempt (60% with a minor child), cap €600,000 | 5 years | 3 years' non-residence, high qualification, stay 4 years | |
Impatriate regime | 50% of pay exempt, on pay up to €400,000 | To the end of the 8th tax year | Recruited from abroad; fixed pay €75,000+; not resident for 5 years | |
Highly Skilled Individuals Rules | 15% flat on employment income | 5 years plus 2 extensions | At least €65,000 in eligible regulated roles | |
IT Park | Employer's 7% single tax covers your income tax | While the employer is in the IT Park | Staff of IT Park resident companies | |
Casablanca Finance City | 20% flat on gross salary | Up to 10 years | Staff of CFC companies | |
30% ruling | Up to 30% of salary tax free (27% from 2027 for rulings from 2024) | 5 years | Salary over €48,013 (€36,497 under 30 with a master's); recruited from over 150 km away | |
PAYE scheme | 25% flat including national insurance, no return | Short stays or first year of residence | Salary under NOK 725,050 | |
Return relief | Up to PLN 85,528 a year exempt | 4 years | Not resident in the 3 prior years; citizenship or residence conditions | |
IFICI (NHR 2.0) | 20% flat on qualifying work income; most foreign income exempt | 10 years | Not resident in the previous 5 years; qualifying role | |
Newly settled taxpayer | Tax and contributions on only 30% of pay | 5 years | Pay over RSD 439,692 a month (RSD 293,128 for under-40s back from study) | |
New-resident relief | Income tax cut by 7% of salary | Up to 5 tax years | Under 40; salary at least twice the average; Slovenian employer | |
Foreign employee flat rate | 19% on gross pay (20.9% with local tax) | Up to 20 years | Work starting by 31 Dec 2026 | |
Beckham Law | 24% flat on employment income up to €600,000 | Year of arrival plus 5 | Not resident in the previous 5 years; job, nomad visa or director role | |
Expert relief | 25% of pay exempt, plus tax-free moving costs and school fees | Up to 7 years | Pay over SEK 88,801 a month, or expert assessment; apply within 3 months | |
Foreign specialist professionals | Half of salary above NT$3m excluded | 5 years | Gold Card holders or approved specialists | |
Diia City | 5% income tax plus 5% military levy | No end date stated | Staff of Diia City IT companies, pay up to €240,000 | |
IT Park | 7.5% on salaries | Until 1 January 2028 | Staff of IT Park resident companies |
Pensioner regimes
Several in North and West Africa only work if the pension is transferred in.
☑️ Pensioner tax regimes in 2026
Country | Regime | What it gives | Length | Who qualifies |
|---|---|---|---|---|
Non-habitual resident (NHR) | Foreign pensions exempt; foreign dividends and interest often exempt | 7 years | 5 years non-resident; apply by 31 March of the next year | |
Foreign pension option | 5% on foreign pensions above €5,000 | Yearly election | Residents with a foreign pension | |
Retiree exemption | Foreign-source income untaxed | No end date stated | Retirees not resident before retiring | |
Pensionado and rentista (Law 171-07) | Declared pension or income exempt; dividends and interest exempt | While the status lasts | US$1,500 a month pension or US$2,000 a month income; prior approval | |
Article 5B | 7% flat on all foreign income | 15 years | Foreign pensioners; apply by 31 March | |
7% pensioner regime | 7% on all foreign income | 10 years | Pensioners moving to southern towns of up to 30,000 people | |
Foreign pension rule | 70% of a foreign old-age pension up to CHF 29,400 deductible | No end date | Residents with a foreign old-age pension | |
Pension exemption | Pension income exempt up to €37,104 | Every year from age 61 | Residents aged 61 or over, including foreign pensions | |
Pension exemption | Pension income exempt up to 15 times the annual UMA | No end date | Not every foreign pension qualifies | |
Foreign pension relief | 70% and 40% abatements, then 80% off the tax | No end date | Pension transferred for good in non-convertible dirhams | |
Foreign pension relief | 40% allowance, then 80% off the tax | No end date | Pension paid into a CFA franc account in Senegal | |
LTR Wealthy Pensioner | Foreign income brought in exempt | 10-year visa | Aged 50+, US$80,000 a year (or US$40,000 plus US$250,000 invested) | |
Foreign pension deduction | 80% of the gross foreign pension deducted | No end date | Pension transferred to a Tunisian bank or postal account |
Investor, flat-tax and non-dom regimes
These suit wealthy movers: lump sums, tax caps, remittance-basis taxation and investment-linked residence.
☑️ Investor, flat-tax and non-dom regimes in 2026
Country | Regime | What it gives | Length | Who qualifies |
|---|---|---|---|---|
Non-dom remittance basis | Foreign income taxed only if brought in | No time limit | Residents not domiciled in Barbados | |
Non-dom status | No defence contribution on dividends and interest | 17 years, extendable for €250,000 per 5 years | Residents without Cypriot domicile | |
High net worth residence | Tax residence by grant | Not stated | Property over GEL 3m or income over GEL 200,000 for 3 years; route unconfirmed | |
Category 2 | Tax only on the first £118,000 (maximum £42,380) | No end date stated | Net worth £2m (£5m announced for new applicants); £5,000 fee | |
Article 5A | €100,000 a year on all foreign income (€20,000 per relative) | 15 years | €500,000 investment; non-resident 7 of the last 8 years | |
Tax caps | Caps of £160,000 (non-Guernsey income), £320,000 (worldwide) or £60,000 (open market) | Open market cap: arrival year plus 3 | Open market cap: buy an open market home (£50,000+ duty) | |
Remittance basis | Foreign income taxed only when brought in | No time limit | Non-domiciled residents; Irish pay taxed in full | |
Tax cap | Income tax capped at £220,000 (£440,000 jointly) | 5 or 10 years | Any resident; new arrivals elect within 60 days | |
New-resident flat tax | €300,000 a year on foreign income (€50,000 per family member) | 15 years | Non-resident 9 of the last 10 years | |
High Value Residency | 20% on the first £1.25m, 1% above; minimum tax £250,000 | No end date stated | By approval | |
Lump-sum taxation | Taxed on 25% of worldwide spending | No end date stated | Foreign nationals new or back after 10 years; no work there | |
Non-dom and residence programmes | Foreign income taxed only if received (€5,000 minimum); programmes 15% | No time limit | Non-doms; GRP minimum tax €15,000, MRP €7,500 | |
Act 60 investor decree | 0% on interest, dividends and post-move gains; 4% if you apply from 2027 | To 2035, or 2055 at 4% | DDEC approval; US$10,000 yearly donation; buy a home within 2 years | |
Investor visa | Holders aren't tax resident | 5 or 10 years | US$100,000 (5 years) or US$200,000 (10 years) invested | |
Lump-sum taxation | Taxed on spending: federal base at least CHF 435,000 | No end date stated | Foreign nationals not working there; not every canton | |
LTR Wealthy Global Citizen | Foreign income brought in exempt | 10-year visa | US$1m in assets, US$500,000 invested in Thailand | |
Special regime for foreign citizens | Foreign income exempt | Up to 5 years | US$50,000 fee (US$10,000 per close relative); Uzbek bank account |
Foreign-income exemptions for new residents
Foreign income is untaxed for a period or while a status lasts; local pay is still taxed.
☑️ Foreign-income exemptions for new residents in 2026
Country | Regime | What it gives | Length | Who qualifies |
|---|---|---|---|---|
Temporary resident | Most foreign income and non-TAP gains exempt | While on a temporary visa | Temporary visa holders | |
Temporary resident | Only Botswana income taxed | Up to 3 years | Non-citizens resident only for a job | |
Three-year rule | Foreign income untaxed | 3 years | Foreigners who become resident | |
Six-year rule | Foreign income paid abroad untaxed | Until 6 straight years of 183+ days | Non-domiciled residents | |
New-resident rule | Foreign income untaxed | Arrival year plus 1 | New residents | |
Temporary resident | Foreign non-employment income exempt | Job contract of 3 years or less | Non-citizens resident mainly for a job | |
RNOR status | Foreign income untaxed | Usually 2 to 3 tax years | Non-resident 9 of the last 10 years, or 729 days or fewer in 7 | |
Four-year rule | Foreign income untaxed | 4 years | Listed foreign experts; apply to the DGT | |
Section 14 | Foreign income exempt | 10 years | Olim and veteran returning residents | |
Non-permanent resident | Foreign income taxed only if brought in | 5 years in any 10 | Foreign nationals, automatic | |
Expatriate taxpayer | Foreign investment income and gains exempt | While working | Foreign nationals employed in Lesotho | |
Foreign income exemption | Foreign income exempt if taxed where it arose | To 31 Dec 2036 | All resident individuals | |
Transitional resident | Most foreign income exempt (not pay or fees) | 48 months | 10+ years non-resident; first time only | |
Section 50 | Foreign income exempt unless brought in | Up to 3 years | Foreign employees resident for a job | |
KIFC expert exemption | No tax on foreign income | 5 years | Experts at KIFC-licensed firms | |
Five-year rule | Foreign income kept abroad and foreign share gains untaxed | 5 years | Foreign residents | |
Two-year rule | Only Tanzanian income taxed | First 2 years | Automatic | |
Article 20/D | Foreign income and gains exempt; 1% inheritance tax | 20 years | Resident from 2026; no Turkish domicile or liability in 3 prior years | |
Short-term resident | Foreign income exempt | First 2 years | Non-citizens, automatic | |
FIG regime | Foreign income and gains relieved in full | 4 tax years | 10 straight tax years non-resident; claim each year | |
Tax holiday | 0% on foreign capital income | Arrival year plus 10 | Not resident for 2 years; 183+ days, or property or investment test |
Nomad tax exemptions
For remote workers paid from abroad.
☑️ Digital nomad tax exemptions in 2026
Country | Regime | What it gives | Length | Who qualifies |
|---|---|---|---|---|
Unique Permit for digital nomads | Not tax resident for the first 12 months | 12 months; permit renewable | Unique Permit holders | |
Welcome Stamp | Deemed not resident; foreign earnings untaxed | 12 months; reapply | US$50,000 a year; fee BBD 4,000 | |
Remote worker exemption | 0% income tax | 1 year | Remote workers for employers or clients abroad | |
Digital nomad permit | Foreign work income exempt | Up to 18 months | €3,622.50 a month | |
Work in Nature (WIN) visa | No Dominican income tax | Up to 18 months | US$50,000 a year | |
Remote work visa option | Optional 15% on remote work income | 365 days | OECD employer; €4,213 a month | |
Nomad Residence Permit | 0% for 12 months, then 10% | Up to 4 years | €42,000 a year | |
Premium Visa | Remote work pay taxed only when brought in; no CSG | 1 year, renewable | US$1,500 a month per adult | |
Digital nomad status | Remote pay free of tax and contributions | Permit 2 years plus 2; exemption has no end date | About €1,800 a month; company registered abroad | |
275-day visitor rule | Not tax resident | 275 days in 18 months | Visitors from 1 Apr 2026 working for overseas employers or clients |
Low-tax regimes for the self-employed
These aren't new-resident regimes, but they set the freelancer rating. Check whether a foreigner can register before relying on one.
☑️ Low-tax self-employed regimes flagged in our posts, 2026
Country | Regime | What it gives | Who can use it | Freelancers rating |
|---|---|---|---|---|
0% on turnover | No income tax up to ALL 14m | Self-employed, incl. liberal professions, to 2029 | Excellent | |
Law 6 of 2025 | 0.4% to 1.5% of turnover up to EGP 20m | Not consultants with 1 or 2 main clients | Excellent | |
Small business status | 1% of turnover up to GEL 500,000 | Not consulting, legal, medical or audit work | Excellent | |
Simplified declaration | 4% of income | Foreigners usually need permanent residence; some activities excluded | Excellent | |
RESICO | 1% to 2.5% of gross income | Residents earning up to MXN 3.5m | Excellent | |
Section 154A | 1% final tax on export proceeds | Fees paid into Pakistan through a bank; return filed | Excellent | |
FOP group 3 | 5% of turnover plus 1% military levy | Ukrainian tax residents only | Excellent |
Traps and what to check
Apply on time. Deadlines are strict: six months for Spain's Modelo 149, 90 days in Finland, three months in Iceland and Sweden, 31 March for Greece's Article 5B and 15 January for Portugal's IFICI.
Check the look-back. Most regimes need years of non-residence first, from 2 years in Uruguay to 10 tax years in the UK and 15 years for Cyprus's 50% exemption.
Know what isn't covered. Foreign-income regimes rarely cover pay for work done in the country, and New Zealand's doesn't even cover remote pay from abroad. The UK's FIG regime doesn't cover crypto, and IFICI doesn't cover pensions.
Social security usually still applies. Portugal's IFICI leaves social security at normal rates, Ireland's SARP leaves USC due, the Isle of Man cap covers income tax only, and Belgium's inbound changes deal with tax only.
Bringing money in can cost you. Remittance-basis rules in Barbados, Ireland, Malta and Thailand only save tax on income you leave abroad, and our ratings assume you bring it in.
Watch for clawbacks. Israel's aliyah exemption can be cancelled if your residence ends in 2028 or 2029, and Turkey's 20/D carries penalties.
Your home country may not let go. Some keep taxing you after you leave or charge exit tax on unrealised gains, so check your exit first.
👉 Hardest countries to stop being tax resident
Frequently asked questions
What is a special tax regime for new residents?
A tax break you can only get by moving to a country, usually for a set number of years, such as Spain's Beckham Law (24% flat on pay for six years), the Dutch 30% ruling or Turkey's 20-year exemption on foreign income.
Which country has the best tax regime for new residents in 2026?
For foreign income, Turkey's article 20/D (0% for 20 years) and Uruguay's 11-year holiday last longest. On a US$100k salary, Serbia's newly settled relief gives about 12.1% all-in and Cyprus's 50% exemption about 12.8%. See the lowest-tax countries for employees.
Has Portugal's NHR regime been replaced?
Yes. IFICI, often called NHR 2.0, gives a flat 20% for 10 years on qualifying income and exempts most foreign income, but only in qualifying roles and after five years of non-residence. Foreign pensions aren't covered. See our Portugal expat tax guide.
Does the UK have a tax regime for new residents?
Yes. The FIG regime exempts foreign income and gains for your first four tax years of UK residence if you were non-resident for the previous 10 consecutive tax years, but you lose your personal allowance in a claim year. See our UK expat tax guide.
Which countries have special tax regimes for retirees?
Greece charges foreign pensioners 7% for 15 years, Cape Verde exempts foreign pensions for 7 years and Turkey exempts foreign income for 20 years. Italy charges 7% in small southern towns, and Morocco, Senegal and Tunisia cut tax on pensions you transfer in. See the best countries for retirees.
Which countries don't tax digital nomads?
Albania, Barbados, Cape Verde, Croatia, Dominica and Montenegro exempt qualifying nomads' foreign income, Mauritius taxes it only if brought in, and Malta exempts it for the first 12 months. See the best digital nomad visas.
Where to go next
👉 Countries that don't tax foreign income
👉 Lowest-tax countries for employees
👉 Best countries for investors
Important information
This article is general information and does not constitute tax, legal, immigration or financial advice, and does not create a client relationship. Tax outcomes depend on travel history, income sources, treaty status and the law applying to the relevant year. Rates, thresholds and regimes change, and some measures described may be proposed rather than enacted; this article reflects our understanding as at the date of publication. Obtain advice from a suitably qualified professional before acting or refraining from action.
TaxPilot
Residency turns on days, and days are easy to lose track of. TaxPilot logs where you are, holds the thresholds for 150+ countries, and warns you as you approach one so the count never catches you out at the end of the year.
🌐 150+ countries
📅 Day counting built in
☑️ Updated as rules change