Special expat tax regimes

33 schemes

Australia

Oceania

Foreign-income / new-resident

Temporary Resident Foreign-Income Rules

Australia’s temporary-resident tax rules are aimed at people who are Australian tax residents while holding a temporary visa and who meet the statutory temporary-resident definition. For qualifying temporary residents, most foreign income and many foreign capital gains are generally outside Australian tax, while Australian-source income and specified foreign employment income can still be taxable.

HeadlineMost foreign income and certain capital gains can be excluded; employment/service exceptions apply

DurationWhile qualifying as a temporary resident

Belgium

Europe

Research / specialist

Special Tax Regime for Inbound Taxpayers / Researchers

Belgium’s inbound regime treats qualifying expatriate-cost reimbursements favourably for eligible inbound taxpayers and researchers.

HeadlineTax-free employer reimbursements can reach 30% of gross remuneration, capped at €90,000/year

DurationTemporary regime with statutory time limits

Chile

Americas

Foreign-income / new-resident

New foreign resident source-of-income rule

Chile limits the taxable scope of qualifying foreign newcomers to Chilean-source income during the first three years after arrival, with possible extension in qualifying cases.

HeadlineForeign newcomers are generally taxed only on Chilean-source income during the first 3 years

DurationFirst 3 years, with possible extension in qualifying cases

Cyprus

Europe

Employment / salary

50% First-Employment Exemption

Cyprus can exempt 50% of qualifying employment remuneration for a long period when the employee satisfies the first-employment, salary and prior-residence rules.

Headline50% of qualifying employment remuneration exempt from income tax

DurationUp to 17 years

Denmark

Europe

Research / specialist

Researcher / Highly Paid Employee Scheme

A Danish registration scheme for approved researchers and highly paid employees working for qualifying Danish employers or research institutions.

Headline32.84% on qualifying gross earned income

DurationUp to 7 years

Finland

Europe

Employment / salary

Foreign Key Employee Regime

Finland’s key-employee regime can replace progressive income tax on qualifying wages with a 25% tax at source from 2026.

Headline25% final tax at source on qualifying wages from 2026

DurationUp to 84 months for foreign citizens

France

Europe

Employment / salary

Impatriate Tax Regime

France’s impatriate regime can provide income-tax exemptions for qualifying employees recruited or assigned from abroad, with detailed conditions on prior residence and remuneration.

HeadlineExemptions can apply to an impatriation premium and specified foreign-work income

DurationPotentially through 31 Dec of 8th year after start

Greece

Europe

Employment / salary

Article 5C Inbound Worker / Business Regime

Article 5C provides a seven-year 50% income-tax exemption on qualifying Greek employment and individual business income for people transferring tax residence to Greece.

Headline50% of qualifying Greek employment/business income exempt from income tax

Duration7 tax years

Foreign-income / new-resident

Articles 5A / 5B Alternative Tax Regimes

Greece also operates separate alternative-tax routes for certain high-net-worth individuals and pensioners. These are not salary-worker schemes, so they sit in the directory rather than the salary finder.

HeadlineAlternative taxation of specified foreign-source income

DurationRoute-specific

Iceland

Europe

Employment / salary

Foreign Expert Regime

Iceland taxes only 75% of approved foreign experts’ remuneration for the first three years, while social-security and pension calculations can still use total income.

HeadlineOnly 75% of qualifying employment income is taxed

DurationFirst 3 years

Indonesia

Asia

Foreign-income / new-resident

Foreign individual certain-expertise territorial treatment

Indonesia allows certain foreign individuals with specified expertise to limit Indonesian income tax to Indonesian-source income for up to four tax years.

HeadlineQualifying foreign individuals can be taxed only on Indonesian-source income for the first 4 tax years

DurationUp to 4 tax years

Ireland

Europe

Employment / salary

Special Assignee Relief Programme (SARP)

SARP provides Income Tax relief to qualifying employees assigned to Ireland from abroad by a relevant employer or associated company.

Headline30% of qualifying employment income above €125,000 can be disregarded for Income Tax, capped at €1m income

DurationUp to 5 consecutive years (rules vary with certification timing)

Israel

Asia

Foreign-income / new-resident

New immigrant / veteran returning resident foreign-income exemption

Israel provides significant tax concessions to new immigrants and qualifying long-term returning residents, including a ten-year foreign-source income exemption.

HeadlineBroad exemption from Israeli tax on qualifying income generated or accrued outside Israel for 10 years

Duration10 years for qualifying foreign-source income

Italy

Europe

Employment / salary

New Impatriate Workers Regime

Italy’s current impatriate regime reduces the taxable base of qualifying Italian employment and professional income, subject to residence, qualification and work-location conditions.

HeadlineGenerally 50% of qualifying Italian work income enters taxable base; 40% in specified child cases

DurationYear of move + 4 following tax years

Foreign-income / new-resident

New Resident Foreign-Income Flat Tax

A separate Italian new-resident regime aimed at people with substantial foreign-source income. It is not a salary-expat regime and is therefore not scored by the salary finder.

HeadlineAnnual substitute tax on eligible foreign-source income; amount changed by recent legislation

DurationUp to 15 years under the regime structure

Japan

Asia

Foreign-income / new-resident

Non-permanent resident tax status

Japan classifies certain non-Japanese residents as non-permanent residents when their Japanese residence history is limited, affecting the scope of foreign-source income taxed in Japan.

HeadlineTaxable scope for foreign-source income is narrower than for other Japanese tax residents, subject to remittance rules

DurationUntil the 5-year-in-10-year test is exceeded

Luxembourg

Europe

Employment / salary

Impatriate Regime

Luxembourg’s impatriate regime provides a substantial exemption for qualifying highly skilled employees recruited or assigned from abroad.

HeadlineNew scheme: 50% of gross annual earnings can be exempt, subject to caps/conditions

DurationUp to 8 years

Malta

Europe

Employment / salary

Highly Qualified Persons Rules

Malta’s HQP rules historically provided a 15% rate for specified eligible offices. The current guidance contains a determination deadline of 31 December 2025 and a termination date of 31 December 2030, so new 2026 entrants should not assume availability.

Headline15% rate on qualifying employment income under the HQP rules

DurationScheme-specific

Foreign-income / new-resident

Global Residence Programme

Malta’s Global Residence Programme gives qualifying third-country nationals special tax status, including a 15% rate on qualifying foreign-source income remitted to Malta and an annual minimum tax.

Headline15% tax on qualifying foreign-source income remitted to Malta, subject to a €15,000 annual minimum tax

DurationOngoing while conditions and annual requirements continue to be met

Netherlands

Europe

Employment / salary

Expat Scheme (30% facility)

The Dutch Expat Scheme can allow an employer to reimburse part of qualifying pay tax-free when the employee meets recruitment, distance and expertise rules.

HeadlineUp to 30% tax-free reimbursement in 2025–2026; 27% from 2027 for newer cases, subject to transition rules

DurationUp to 5 years

New Zealand

Oceania

Foreign-income / new-resident

Transitional Resident Exemption

New Zealand transitional residents can receive a temporary exemption on many categories of foreign-sourced income. Foreign employment or services can be outside the exemption, so this is not a simple salary tax break.

HeadlineTemporary exemption for most foreign-sourced income

DurationRoughly four years

Norway

Europe

Employment / salary

PAYE for Foreign Workers

Norway’s voluntary PAYE scheme simplifies tax for many foreign workers by applying a fixed salary tax and eliminating the ordinary tax return.

Headline25% tax on salary in 2026 (17.4% if exempt from Norwegian national insurance)

DurationGenerally short stays / first tax-resident year

Poland

Europe

Employment / salary

Return Relief (Ulga na powrót)

Poland’s Return Relief can exempt specified employment, contract, maternity and business income up to PLN 85,528 per year for four consecutive tax years when the return-residence conditions are met.

HeadlineSpecified income can be exempt up to PLN 85,528 per tax year for four consecutive years

Duration4 consecutive tax years

Portugal

Europe

Research / specialist

IFICI (Tax Incentive for Scientific Research and Innovation)

Portugal’s IFICI is a targeted successor-style incentive for qualifying research, innovation and highly qualified activities rather than a general expat tax break.

Headline20% special rate on qualifying Portuguese-source Category A/B income

DurationUp to 10 years

Romania

Europe

Employment / salary

Digital Nomad short-stay income exemption

Romanian legislation provides an income-tax and social-contribution exemption for qualifying digital nomads on foreign-employer or foreign-company remote-work income while their presence remains within the statutory 183-day limit.

HeadlineQualifying foreign-employer digital-nomad salary can be non-taxable in Romania while the 183-day condition is met

DurationWhile presence in Romania does not exceed 183 days in any relevant 12-month period

South Korea

Asia

Employment / salary

Foreign Worker 19% Flat-Tax Election

Qualifying foreign employees in Korea can elect a 19% national income-tax flat rate instead of progressive rates, but give up many exemptions, deductions and credits.

Headline19% national income-tax flat-rate election instead of progressive rates

DurationUp to 20 years from first qualifying service under current rule

Spain

Europe

Employment / salary

Article 93 special regime (“Beckham” regime)

Spain’s special inbound-worker regime can tax qualifying individuals under non-resident-style rules for a fixed period after moving to Spain.

Headline24% on qualifying general base up to €600,000; 47% above under current rules

DurationYear of move + 5 following tax years

Sweden

Europe

Research / specialist

Expert / Researcher / Key Person Tax Relief

Sweden’s tax relief excludes 25% of qualifying remuneration from income tax for approved foreign experts, researchers, key people and employees meeting the salary route.

Headline25% of salary and similar remuneration exempt from income tax

DurationUp to 7 years

Switzerland

Europe

Foreign-income / new-resident

Expenditure-based taxation

In participating Swiss cantons, qualifying foreign nationals who take up Swiss tax residence and do not work in Switzerland may be taxed on expenditure rather than under ordinary income-tax assessment, subject to federal and cantonal rules.

HeadlineTax can be assessed by reference to qualifying living expenditure instead of ordinary worldwide income, subject to statutory minimum calculations

DurationOngoing while the statutory and cantonal conditions continue to be met

Taiwan

Asia

Employment / salary

Foreign Special Professional Tax Incentive

Taiwan offers a targeted income-tax incentive for approved foreign special professionals, including eligible Gold Card holders, in years meeting residence and salary tests.

Headline50% of salary above NT$3m can be excluded in qualifying years

DurationUp to 5 qualifying years

Thailand

Asia

Employment / salary

LTR Highly Skilled Professional Tax Rate

Thailand’s Long-Term Resident programme includes a 17% personal income-tax rate for the Highly Skilled Professional category, with detailed employer, expertise and visa qualifications.

Headline17% personal income-tax rate for qualifying Highly Skilled Professionals

DurationLTR visa structured as 5 + 5 years

United Kingdom

Europe

Foreign-income / new-resident

4-year Foreign Income and Gains (FIG) regime

The UK FIG regime gives qualifying new residents a four-year window to claim relief on eligible foreign income and gains after a long period of non-UK residence.

HeadlineEligible foreign income and gains can be claimed free of UK tax during the first 4 UK-resident tax years

DurationUp to 4 tax years

Uruguay

Americas

Foreign-income / new-resident

New-resident “tax holiday” election

Uruguay allows new tax residents to make a one-time election for specified foreign movable-capital income, such as certain interest and dividends. One route uses IRNR (Non-Resident Income Tax) for the residence year plus the following ten fiscal years; the alternative uses IRPF (Personal Income Tax) at a 7% rate without a fixed time limit. Employment income is not covered by this tax holiday and remains within the ordinary resident income-tax system.

HeadlineFor qualifying foreign movable-capital income, new residents can elect IRNR for 11 fiscal years in total, or a 7% IRPF rate without a fixed time limit

DurationIRNR option: the year you become tax resident plus the next 10 fiscal years (11 fiscal years total); alternative 7% IRPF option has no fixed end date