Tax for new residents

Tax regimes

Special regimes and how each country treats foreign-source income, with the conditions that decide who qualifies.

How foreign-source income is treated · 70

No personal income tax · 6

🇦🇪 United Arab Emirates

No personal income tax

UAE individuals: no personal income tax

The UAE levies no income tax on individuals

🇦🇬 Antigua and Barbuda

No personal income tax

Antigua and Barbuda: no personal income tax

Antigua and Barbuda abolished personal income tax in 2016 (2026 Budget Statement), so employment, investment and other foreign-source income of individuals is not subject to a personal income tax

🇧🇭 Bahrain

No personal income tax

Bahrain: no personal income tax

Bahrain's Economic Development Board states there is no personal income tax, wealth tax or capital gains tax

🇧🇸 The Bahamas

No personal income tax

The Bahamas Government investment guidance lists personal income, capital gains, inheritance, withholding, dividend and payroll taxes as absent

🇰🇳 Saint Kitts and Nevis

No individual income tax

St Kitts and Nevis: no individual income tax

Income tax on individuals was abolished in 1980, so individuals are not charged income tax on Kittitian or Nevisian income or on foreign-source income

🇰🇾 Cayman Islands

No direct taxes

Cayman Islands: no direct taxation

The Cayman Islands Government states there are no direct taxes in the Cayman Islands: no income tax, company or corporation tax, inheritance tax, capital gains tax or gift tax, so foreign-source income of residents is not subject to an income tax

Territorial: foreign-source income is outside the tax · 19

🇮🇩 Indonesia

Territorial (4 years)

Four-year territorial basis for skilled foreigners who become Indonesian tax residents

Foreigners with designated expertise who become domestic tax subjects are taxed only on income received or earned from Indonesia for four tax years from first becoming a domestic tax subject

🇸🇬 Singapore

Territorial

Individual foreign-sourced income exemption and source taxation

Singapore taxes income arising in or derived from Singapore, including employment exercised there

🇬🇪 Georgia

Territorial

Personal income tax: 20% rate and exemption of foreign-source income of residents

Income of a resident natural person that is not Georgian-source is exempt from income tax

🇭🇰 Hong Kong

Territorial

Territorial taxation and foreign employment services

Hong Kong taxes under the territorial concept: salaries tax, property tax and profits tax apply to income arising in or derived from Hong Kong, whether the person is resident or not

🇵🇭 Philippines

Territorial (non-residents)

Philippines: non-resident aliens taxed on Philippine-source income only

Non-resident aliens are taxed only on income from sources within the Philippines (NIRC section 23)

🇨🇷 Costa Rica

Territorial

Costa Rica: income tax on Costa Rican-source profits

Costa Rica taxes profits of persons domiciled in the country that come from lucrative activities with Costa Rican source, meaning income generated exclusively in the national territory

🇵🇦 Panama

Territorial

Panama territorial income tax

Panama taxes income produced inside Panama only

🇲🇻 Maldives

Territorial (temporary resident)

Temporary residents taxed on Maldives-derived income only

Foreigners who meet the residence criteria, are permitted to stay under the Immigration Act and are not married to a Maldivian are temporary residents, taxed only on income derived from the Maldives, while residents are taxed on worldwide income

🇰🇪 Kenya

Territorial

Kenya: income tax on income accrued in or derived from Kenya

Kenya charges income tax on all income, of residents and non-residents, that accrued in or was derived from Kenya, at progressive rates from 10% to 35%

🇬🇩 Grenada

Territorial

Grenada: income tax charged on income accrued from sources in Grenada

The Income Tax Act defines assessable income of both residents and non-residents as amounts accrued from sources in Grenada

🇬🇹 Guatemala

Territorial

Guatemala territorial income tax

Guatemala's Impuesto Sobre la Renta applies only to income obtained within national territory (art. 3, Decreto 10-2012), whatever the nationality or domicile of the recipient

🇵🇾 Paraguay

Territorial

Paraguay territorial personal income tax

Paraguay's Impuesto a la Renta Personal (IRP) taxes only Paraguayan-source income of resident individuals: 8%, 9% and 10% progressive bands on services income and 8% flat on capital income

🇳🇦 Namibia

Territorial

Namibia: income tax on Namibian-source income

Namibia taxes gross income received or accrued from a source within or deemed to be within Namibia, excluding capital receipts

🇨🇱 Chile

First 3 years Chilean-source

Chile three-year Chilean-source-only taxation for foreigners who settle

A foreigner who establishes domicile or residence in Chile is taxed only on Chilean-source income for the first three years counted from entry into Chile

🇸🇦 Saudi Arabia

Source/zakat scope

Saudi Arabia: Income Tax Law scope for individuals

Income tax applies to non-Saudi partners' shares in resident capital companies and to non-residents with a permanent establishment or Saudi-source income

🇶🇦 Qatar

Source-based

Qatar: source-based income tax

Qatar taxes income derived from sources in the State at 10% of taxable income

🇸🇻 El Salvador

Foreign-source excluded

El Salvador: foreign-source income excluded from income

Since the 2024 reform of art. 3 of the Ley del Impuesto sobre la Renta, values received in any form that were obtained abroad

🇧🇴 Bolivia

Source-based

Bolivia source-based personal income tax

Bolivia's personal income tax (RC-IVA) applies to all income of Bolivian source whatever the domicile or residence of the taxpayer

🇪🇬 Egypt

Egypt-source basis

Egypt: personal income tax scale 0-27.5% on income realised in Egypt

Individuals, resident or not, are taxed on net income realised in Egypt on a scale of 0% up to EGP 40,000, (≈ $760) then 10%, 15%, 20%, 22.5%, 25% and 27.5% above EGP 1,200,000, (≈ $22,800) after a personal exemption of EGP 20,000 (≈ $380) a year

Foreign-source income exempt · 4

🇹🇭 Thailand

Foreign-source income exempt (LTR)

LTR visa: exemption for foreign-source income brought into Thailand

Holders of the LTR visa in the Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional categories are exempt from personal income tax on foreign-source employment, business and property income brought into Thailand

🇲🇾 Malaysia

Foreign-source income exempt

Malaysia: exemption for foreign-source income received by resident individuals (1 January 2022 to 31 December 2036)

Resident individuals are exempt from tax on foreign-source income received in Malaysia from 1 January 2022 to 31 December 2036

🇨🇷 Costa Rica

Remote-work income exempt

Remote-worker exemption from income tax on utilities

Approved remote workers are fully exempt from the income tax on utilities, are not treated as habitual tax residents

🇧🇿 Belize

Retirees: foreign-source exempt

Belize Qualified Retired Persons: exemption on income from outside Belize

A designated Qualified Retired Person is exempt from all taxes and levies on income or receipts from a source outside Belize or from a person resident outside Belize, for work or investment made outside Belize, earned or passive, whether or not remitted to Belize

Remittance basis and non-dom · 14

🇹🇭 Thailand

Remittance basis (from 2024)

Thailand: foreign-source income of tax residents taxed when brought into Thailand (from 1 January 2024)

A person present in Thailand for 180 days or more in a tax year is a Thai tax resident

🇯🇵 Japan

Remittance basis

Non-permanent resident foreign-source income treatment

Non-permanent residents are taxed in Japan on Japan-source income and on foreign-source income paid in or remitted to Japan

🇰🇷 South Korea

Remittance basis (5 years)

Korea: remittance basis for foreign-source income of foreigners with 5 years or less of residence

A foreign resident whose total period of domicile or residence in Korea is five years or less in the ten years before the end of the tax period is taxed on foreign-source income only to the extent it is paid in Korea or remitted to Korea

🇲🇹 Malta

Remittance basis (non-dom)

Malta: not ordinarily resident or not domiciled

For a person who is not ordinarily resident or not domiciled in Malta, income arising outside Malta is taxed only on the amount received in Malta and capital gains arising outside Malta are not taxed

🇮🇪 Ireland

Remittance basis (non-dom)

Ireland: remittance basis for residents who are not Irish-domiciled

An individual resident in Ireland who is not Irish-domiciled is taxed on foreign-sourced income and foreign capital gains only to the extent they are remitted to Ireland

🇲🇺 Mauritius

Remittance basis

Premium Visa holders: tax on remitted income only

Premium Visa holders are taxable in Mauritius only to the extent that money is remitted to Mauritius

🇱🇨 Saint Lucia

Remittance basis

Saint Lucia: resident but not ordinarily resident individuals taxed on foreign-source income only when received

Under section 8(2) of the Income Tax Act, an individual who is resident but not ordinarily resident in Saint Lucia has assessable income that includes income accrued from sources outside Saint Lucia only to the extent that such income is received in Saint Lucia

🇩🇲 Dominica

Remittance basis

Dominica: resident but not ordinarily resident individuals taxed on foreign-source income only when received

Under section 8(2) of the Income Tax Act, an individual who is resident but not ordinarily resident in Dominica has assessable income that includes income accrued from sources outside Dominica only to the extent that such income is received in Dominica

🇹🇹 Trinidad and Tobago

Remittance basis (non-dom)

Trinidad and Tobago: foreign-source income of persons not ordinarily resident or not domiciled taxed when received

Section 5(2) of the Income Tax Act provides that income arising outside Trinidad and Tobago to a person who is not ordinarily resident or not domiciled there is taxable on the amount received in Trinidad and Tobago, while employment exercised in Trinidad and Tobago is treated as income arising there whether or not received

🇬🇾 Guyana

Remittance basis

Guyana remittance basis for foreign-source income of persons not ordinarily resident or not domiciled

Guyana taxes income accruing in or derived from Guyana or elsewhere, but income arising outside Guyana that is earned income

🇨🇾 Cyprus

Non-dom (17 of 20 years)

Non-domiciled residents outside Special Defence Contribution

Special Defence Contribution (SDC) applies only to residents who are also domiciled in Cyprus

🇨🇳 China

Non-dom (six-year rule)

Foreign-source income paid by overseas payers: exemption for non-domiciled residents before six consecutive 183-day years

A non-domiciled individual who is a Chinese tax resident

🇲🇹 Malta

15% on foreign-source income received in Malta

Malta Global Residence Programme: 15% on foreign-source income received in Malta, minimum EUR 15,000 a year

Beneficiaries of the Global Residence Programme pay 15% on foreign-source income received in Malta, with a minimum tax of EUR 15,000 (≈ $16,800) a year for the beneficiary, spouse and qualifying children

🇲🇺 Mauritius

Received-in-Mauritius basis

Mauritius resident individuals: income tax 0% / 10% / 20% / 35%

For the income year starting 1 July 2026 the Finance Act 2026 sets individual income tax at 0% on the first MUR 500,000, (≈ $10,500) 10% on the next MUR 500,000, (≈ $10,500) 20% on the next MUR 11 million (≈ $232,000) and 35% above MUR 12 million (≈ $253,000)

Flat rates and lump sums · 9

🇮🇹 Italy

Flat lump sum EUR 300,000

Substitute tax for new residents on foreign-source income

Optional annual lump sum replacing Italian tax on foreign-source income: EUR300,000 (≈ $335,000) for people transferring residence from 1 January 2026

🇬🇷 Greece

Flat lump sum EUR 100,000

Article 5A alternative taxation for high-net-worth individuals

New Greek tax residents who invest at least EUR 500,000 (≈ $559,000) in Greece (or hold a Greek investor residence permit) pay a flat EUR 100,000 (≈ $112,000) a year on foreign-source income for up to 15 tax years, plus EUR 20,000 (≈ $22,300) a year per included relative

🇮🇹 Italy

7% flat on foreign-source income

Foreign pensioners regime: 7% substitute tax in southern municipalities (Art. 24-ter TUIR)

7% substitute tax on all foreign-source income for each of nine tax periods for foreign pension recipients moving to eligible southern municipalities

🇬🇷 Greece

7% flat on foreign-source income

Article 5B alternative taxation of foreign-source income

Recipients of a pension arising abroad who move tax residence to Greece pay a flat 7% a year on all foreign-source income for 15 tax years

🇹🇭 Thailand

17% flat on employment (LTR)

LTR Highly Skilled Professional: 17% on employment income

Highly Skilled Professional LTR holders employed by a company or juristic partnership in a targeted industry have tax withheld at a reduced rate of 17% of that employment income where the ordinary withholding rate would be higher

🇳🇱 Netherlands

30% ruling (27% from 2027)

Expat scheme (30% ruling)

An employer may pay a recruited foreign employee up to 30% of wages tax-free (or reimburse actual extraterritorial costs) for up to five years

🇨🇾 Cyprus

Lump sum EUR 250,000 / 5 years

Alternative SDC: EUR 50,000 a year (EUR 250,000 for five years) for deemed-domiciled residents

From 1 January 2026 a person who has no domicile of origin in Cyprus but is deemed domiciled may elect to pay EUR250,000 (≈ $279,000) for a five-year period

🇭🇺 Hungary

15% worldwide

Personal income tax: flat 15%

Hungarian resident individuals pay a flat 15% personal income tax on all income, earned in Hungary or abroad

🇨🇭 Switzerland

Lump-sum (expenditure-based)

Lump-sum taxation by expenditure (Aufwandbesteuerung)

Foreign nationals who take unlimited Swiss tax liability for the first time or after at least ten years away, and who do not work in Switzerland, may be taxed on their annual living costs instead of on income, with a federal minimum base of CHF 435,000 (≈ $522,000) from 1 January 2026

Time-limited regimes for new residents · 15

🇬🇧 United Kingdom

New-resident relief (4 years)

Four-year Foreign Income and Gains (FIG) regime

Qualifying new UK residents can claim relief on eligible foreign income and gains for their first four tax years of UK residence after at least ten years of non-UK residence

🇹🇷 Türkiye

New-resident relief (20 years)

Foreign-source income exemption for new tax residents

Individuals who become Turkish tax residents and had no domicile or tax liability in Türkiye in the preceding three calendar years are exempt from income tax on income and gains earned outside Türkiye for twenty years

🇳🇿 New Zealand

New-resident relief (4 years)

Transitional tax resident exemption for most foreign-source income

New migrants and returning New Zealanders who qualify get roughly four years of exemption on most foreign-source income while they are New Zealand tax residents

🇦🇺 Australia

Temporary residents

Temporary resident exemption for most foreign-source income

Temporary residents who are Australian tax residents generally do not pay Australian tax on most foreign-source income

🇵🇹 Portugal

IFICI (10 years)

Tax Incentive for Scientific Research and Innovation (IFICI)

Special 20% IRS rate on net Category A and B income from listed qualifying activities for 10 consecutive years

🇵🇹 Portugal

NHR (transitional)

Non-Habitual Resident regime (repealed

NHR was repealed from 1 January 2024

🇪🇸 Spain

Beckham regime (6 years)

Special regime for workers, entrepreneurs and teleworkers relocated to Spain (Beckham regime, Art. 93 LIRPF)

Optional regime taxing Spanish-source income under non-resident rules: 24% up to EUR600,000 (≈ $670,000) and 47% above, for the year of arrival plus five years

🇹🇼 Taiwan

Overseas income, basic tax only

Taiwan: foreign-source income outside regular income tax, counted only for the Income Basic Tax

Taiwan's regular income tax covers income from sources in the R.O.C

🇫🇷 France

Impatriate regime (8 years)

Impatriate regime (Art. 155 B CGI)

Employees and managers recruited from abroad can exclude the impatriation premium (or, by option for those recruited directly abroad, a flat 30% of total net remuneration) from income tax, and the part of pay that relates to work done abroad, until 31 December of the eighth year after taking up the post

🇺🇾 Uruguay

New residents, 11 years

Uruguay impatriate regime for foreign capital income

A person who becomes Uruguayan tax resident on or after 1 January 2026 may elect to be taxed as a non-resident

🇺🇾 Uruguay

Talent: non-resident tax 5 years

Uruguay talent attraction programme (IRNR option on employment income)

Foreign-based talent who relocate to work as employees for innovation, technology or global-services companies may elect to pay non-resident tax

🇮🇳 India

RNOR relief

Not ordinarily resident (RNOR) status: foreign-source income largely outside tax

A resident individual who is 'not ordinarily resident' in India is taxed on income received or accruing in India

🇲🇦 Morocco

80% foreign pension reduction

Morocco: 80% tax reduction on foreign pensions transferred in dirhams

A taxpayer with fiscal domicile in Morocco who receives a foreign-source retirement pension

🇧🇧 Barbados

Welcome Stamp: non-resident tax status

Barbados Welcome Stamp: deemed non-resident for income tax

A non-national granted a Barbados Welcome Stamp (12 months, remote work for a non-Barbados employer) is deemed not resident in Barbados for the purposes of section 85(5) of the Income Tax Act, and income received by a Stamp holder is excluded from income derived from Barbados for section 16, so foreign-source employment income is not taxed in Barbados during the Stamp year

🇹🇳 Tunisia

80% foreign pension deduction

Tunisia: 80% flat deduction on foreign pensions transferred to Tunisia

Pensions and annuities from abroad that are transferred to Tunisia receive an 80% flat deduction when computing net income for IRPP, against 25% for other pensions

Other rules · 3

🇷🇸 Serbia

Worldwide, foreign tax credit

Personal income tax: residence test and rates

Residents are taxed on income earned in Serbia and in another state

🇱🇹 Lithuania

Worldwide, treaty exception

Ordinary taxation of permanent residents on worldwide income

Permanent residents of Lithuania are taxed on income from Lithuanian and foreign sources: 20% up to 36 average wages, 25% from 36 to 60 average wages and 32% above 60 average wages (average wage as set for state social insurance contributions)

🇴🇲 Oman

5% PIT from 2028