Newcomer regimes · updated October 2026

High-tax countries that are cheaper for newcomers

Many of the most liveable countries have high headline tax rates, and a regime that cuts them for new arrivals. These are the 14 places where the gap is largest and the life is good, ordered by quality of life. Each bar shows the headline top rate and what a qualifying newcomer pays on the income the regime covers.

Headline top rate Newcomer rateScale 0–60%

1
Thailand
Long-Term Resident (LTR) Visa
17% flat on Thai employment income for highly-skilled LTR holders; foreign income exempt for wealthy categories
10 yearsLife 73/100Bangkok
Who qualifies: LTR visa holders meeting income or asset thresholds
17%instead of 35%
2
Malta
Non-Domiciled Status
Foreign income taxed only if remitted to Malta; foreign capital gains not taxed
indefiniteLife 71/100Sliema / St Julian's
Who qualifies: Malta residents who are not Malta domiciled, on unremitted foreign income (a minimum annual tax can apply)
0%instead of 35%
3
Portugal
IFICI ("NHR 2.0")
20% flat on qualifying Portuguese employment or self-employment income
10 yearsLife 71/100Lisbon
Who qualifies: New residents not resident in the prior 5 years working in qualifying science, tech or innovation roles
20%instead of 48%
4
Spain
Beckham Law (Special Inbound Regime)
24% flat on Spanish salary up to €600,000, foreign income exempt
6 yearsLife 71/100Madrid
Who qualifies: Inbound employees, qualifying entrepreneurs and Digital Nomad Visa holders not resident in the prior 5 years
24%instead of 47-54%
5
Cyprus
Non-Dom Regime
No Special Defence Contribution on dividends and interest for non-doms
17 yearsLife 68/100Limassol
Who qualifies: Cyprus tax residents who are not Cyprus domiciled
0%instead of 35%
6
Greece
50% Income Tax Reduction
Half of employment and business income exempt, effective top rate ~22%
7 yearsLife 66/100Athens
Who qualifies: New residents not Greek resident for 5 of the prior 6 years, working for a Greek employer or business
22%instead of 44%
7
Uruguay
Tax Holiday — 10-Year Foreign-Income Exemption (2026 rules)
Foreign capital income exempt instead of taxed at 12%
10 yearsLife 66/100Montevideo
Who qualifies: New residents with 184 days/year presence, ~US$2M real estate, or an innovation-fund contribution
0%instead of 36%
8
Netherlands
30% Ruling (expat scheme)
30% of salary tax-free (27% from 2027), cutting the effective top rate to ~35%
5 yearsLife 65/100Amsterdam
Who qualifies: Skilled workers recruited from abroad earning above €48,013 (€36,497 under-30 with a Master's)
35%instead of 49.5%
9
Australia
Temporary Resident
Foreign income and most foreign gains exempt from Australian tax
while on a temporary visaLife 62/100Sydney
Who qualifies: Holders of temporary visas who are not Australian citizens or permanent residents and whose spouse is not
0%instead of 45%
10
Indonesia
4-year territorial election
Only Indonesian-source income taxed; foreign income exempt
4 yearsLife 62/100Bali (Canggu / Denpasar)
Who qualifies: Foreign nationals with qualifying expertise who become resident
0%instead of 35%
11
Ireland
Remittance Basis
Non-domiciled residents pay no Irish tax on foreign income they do not bring into Ireland
while non-domiciledLife 62/100Dublin
Who qualifies: Irish residents who are not Irish domiciled, on unremitted foreign income
0%instead of 40%
12
Italy
Flat Tax for New Residents (HNWI)
€300,000/year lump sum covers all foreign income
15 yearsLife 61/100Milan
Who qualifies: New residents not resident in Italy for 9 of the prior 10 years
Flat suminstead of 43%
13
Switzerland
Lump-Sum Taxation
Taxed on living expenses instead of worldwide income and wealth
indefiniteLife 60/100Zurich
Who qualifies: Wealthy foreign nationals not working in Switzerland, in participating cantons
Flat suminstead of 11.5-36%
14
United Kingdom
Foreign Income & Gains (FIG) regime
0% UK tax on qualifying foreign income and gains
4 yearsLife 59/100London
Who qualifies: New UK residents after 10+ consecutive years of non-residence
0%instead of 45%

Newcomer rate applies to the income the regime covers (for example Spanish salary under Beckham Law, or foreign income under UK FIG), not necessarily all income. Lump-sum and capped regimes are marked “Flat sum”. Eligibility conditions are summarised; read the country guide and take advice.

Beyond the regime

Other levers in a high-tax country

Region matters. In federal or devolved systems the same income can be taxed very differently. Spain’s regions set their own income, wealth and inheritance rules, and Madrid and Andalusia effectively remove wealth tax for most residents. Swiss cantons differ widely.
Timing the move. Several regimes require that you were not resident for 5 or more prior years and must be claimed within a deadline after arrival. Selling assets or receiving bonuses before you become resident can also change the outcome.
Treaties. Double tax treaties decide where pensions, dividends and some salaries are taxed. Check the treaty matrix for the pair of countries you are moving between.
Your exit. The country you leave can still tax you: US citizens remain taxable on worldwide income, and some countries apply exit taxes on unrealised gains.

Questions

Frequently asked

Which high-tax countries have special tax regimes for new residents?+

Spain (Beckham Law), Portugal (IFICI, sometimes called NHR 2.0), Italy (flat tax for new residents and the southern 7% pensioner regime), Greece (50% income reduction and the €100,000 flat tax), the UK (four-year Foreign Income and Gains regime), the Netherlands (30% ruling), Switzerland (lump-sum taxation), Ireland (remittance basis), Cyprus and Malta (non-dom rules) all run regimes for arrivals. This page lists each with its headline rate and duration.

Do newcomer tax regimes last forever?+

No. Most run for a fixed period, typically 4 to 15 years, and many require that you were not tax resident in the country for several prior years. Plan for the year the regime ends, as the full rate then applies.

Is it legal to use these regimes?+

Yes. They are written into each country's tax law to attract skilled workers, investors and retirees. Eligibility conditions are strict, and applications usually have deadlines tied to your arrival date, so take advice before you move rather than after.

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