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Special expat tax regimes

Explore 33 special tax schemes across 30 countries. Compare salary and residency conditions, read our detailed scheme guides, and follow the official sources for application rules.

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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 many foreign capital gains can be outside Australian tax; Australian-source income and specified foreign employment/service income can still be taxable
DurationWhile the person continues to qualify as a temporary resident
Official source ↗

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.

HeadlineEligible employer-paid recurring costs can be treated as costs proper to the employer up to 35% of gross remuneration under the amended rules
DurationInitial 5 years, potentially extendable by 3 years
Official source ↗

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 for their first 3 years of Chilean residence/domicile
DurationFirst 3 years from entry, with possible administrative extension in qualifying cases
Official source ↗

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% exemption of qualifying employment remuneration for up to 17 years
DurationUp to 17 years
Read full guide →

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 under the researcher/highly-paid employee scheme
DurationUp to 7 years
Read full guide →

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% tax at source from 1 January 2026 for qualifying key employees; social-insurance contributions can still apply
DurationUp to 7 years; up to 5 for qualifying returning Finnish citizens
Read full guide →

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.

HeadlineImpatriation-premium and qualifying foreign-workday relief can apply, but the amount depends on the employment package and facts
DurationPotentially through 31 December of the 8th year after duties start
Read full guide →

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 or individual-business income can be exempt for 7 tax years
Duration7 tax years
Read full guide →
Foreign-income / new-resident

Articles 5A / 5B Alternative Tax Regimes

Greece has separate alternative-tax routes for high-net-worth new residents (Article 5A) and qualifying foreign pensioners (Article 5B). They are not salary take-home regimes.

HeadlineArticle 5A: €100,000 annual lump-sum tax on foreign income with at least €500,000 qualifying investment; Article 5B: 7% on foreign-source income for qualifying pensioners
DurationUp to 15 tax years
Official source ↗

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 taxable for the first 3 years
DurationFirst 3 years
Official source ↗

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 citizens can be taxed only on Indonesian-source income for their first 4 tax years, but work performed in Indonesia is Indonesian-source even if paid from abroad
DurationFirst 4 tax years
Official source ↗

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% relief on qualifying employment income above €125,000, with the relief calculation capped at €1 million of income
DurationUp to 5 consecutive tax years, subject to certification timing and continued conditions
Read full guide →

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.

Headline10-year exemption on qualifying foreign-source income for new immigrants and qualifying veteran returning residents
Duration10 years for qualifying foreign-source income
Official source ↗

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 employment/self-employment income is taxable; 40% can apply in specified child cases
DurationYear of move + 4 following tax years
Read full guide →
Foreign-income / new-resident

New Resident Foreign-Income Flat Tax

Italy’s new-resident regime can replace ordinary Italian tax on qualifying foreign-source income with an annual lump-sum substitute tax, while Italian-source income remains under ordinary rules.

Headline€300,000 annual substitute tax on qualifying foreign-source income for new entrants under the 2026 amount; €50,000 for each qualifying family member
DurationUp to 15 tax years
Official source ↗

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.

HeadlineForeign-source income is subject to narrower Japanese taxation than for permanent residents, but remittance/payment and income-source rules are decisive
DurationWhile the 5-years-in-10-years non-permanent-resident test is met
Official source ↗

Luxembourg

Europe
Employment / salary

Impatriate Regime

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

Headline50% exemption of qualifying gross annual earnings, with gross remuneration subject to the exemption capped at €400,000
DurationUp to 8 years following the year of arrival
Official source ↗

Malta

Europe
Employment / salary

Highly Qualified Persons Rules

Malta’s legacy Highly Qualified Persons rules used a 15% rate for qualifying eligible-office income. The programme moved into successor/transition arrangements after 2025, so it should not be treated as a new-entrant match in 2026.

HeadlineLegacy HQP rate 15%; 2026 indexed minimum qualifying income €102,422, but new HQP determinations ceased after 31 December 2025
DurationLegacy qualifying periods vary by nationality and transition/renewal position
Official source ↗
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; other Malta-taxable income can be taxed at 35%
DurationOngoing while programme conditions continue to be met
Official source ↗

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 2026, subject to the facility rules and annual cap
DurationUp to 5 years
Read full guide →

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.

HeadlineMost qualifying foreign-sourced income can be temporarily exempt for 48 months; foreign employment income is an important exception
Duration48 months from the statutory start point
Official source ↗

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% PAYE in 2026 if liable to Norwegian social insurance; 17.4% if exempt from Norwegian national-insurance contributions
DurationNormally for short stays and certain first-year residents while PAYE conditions continue
Official source ↗

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 year for 4 consecutive tax years
Duration4 consecutive tax years
Official source ↗

Portugal

Europe

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 digital-nomad foreign-employer/company remote-work income can be exempt from Romanian income tax and social contributions while the 183-day condition is met
DurationWhile Romanian presence does not exceed 183 days in any relevant 12 consecutive months
Official source ↗

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 for qualifying foreign employees; local income tax is separate
DurationUp to 20 years from first qualifying Korean employment under the current special rule
Official source ↗

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 taxable income up to €600,000, then 47% above that amount under the special regime
DurationYear of move + 5 following tax years
Read full guide →

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 qualifying remuneration can be exempt from Swedish income tax for up to 7 years
DurationUp to 7 years
Read full guide →

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 is assessed by reference to qualifying living expenditure, subject to ordinary-rate and statutory control/minimum calculations that vary with federal and cantonal rules
DurationOngoing while federal/cantonal conditions continue
Official source ↗

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$3,000,000 can be excluded from taxable income in qualifying years
DurationUp to 5 qualifying years
Official source ↗

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 LTR Highly Skilled Professionals
DurationLTR visa structured as 5 years + 5-year extension
Official source ↗

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.

HeadlineQualifying foreign income and gains can be relieved for the first 4 UK-residence years; ordinary employment earnings are not FIG income, with Overseas Workday Relief operating separately
DurationUp to 4 UK tax years
Read full guide →

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.

HeadlineOne-time election for specified foreign movable-capital income: IRNR treatment for 11 fiscal years in total, or 7% IRPF without a fixed end date
DurationIRNR option: residence year + next 10 fiscal years (11 total); alternative 7% IRPF option has no fixed end date
Official source ↗