--- title: "Tax for new residents 2026: foreign income rules by country" url: https://settleanywhere.com/tax/ lang: en updated: 2026-10-12 --- 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](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-individual-no-personal-income-tax): No personal income tax · UAE individuals: no personal income tax · The UAE levies no income tax on individuals - [🇦🇬 Antigua and Barbuda](https://settleanywhere.com/countries/antigua-and-barbuda/tax/#tax-ag-no-personal-income-tax): 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](https://settleanywhere.com/countries/bahrain/tax/#tax-bh-no-personal-income-tax): 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](https://settleanywhere.com/countries/the-bahamas/tax/#tax-bs-no-personal-income-tax): No personal income tax · 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](https://settleanywhere.com/countries/saint-kitts-and-nevis/tax/#tax-kn-no-individual-income-tax): 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](https://settleanywhere.com/countries/cayman-islands/tax/#tax-ky-no-direct-taxation): 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](https://settleanywhere.com/countries/indonesia/tax/#tax-id-expat-territorial-4y): 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](https://settleanywhere.com/countries/singapore/tax/#tax-sg-individual-foreign-income): Territorial · Individual foreign-sourced income exemption and source taxation · Singapore taxes income arising in or derived from Singapore, including employment exercised there - [🇬🇪 Georgia](https://settleanywhere.com/countries/georgia/tax/#tax-ge-personal-income-tax-territorial): 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](https://settleanywhere.com/countries/hong-kong/tax/#tax-hk-territorial-source-income): 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](https://settleanywhere.com/countries/philippines/tax/#tax-ph-nonresident-source-basis): 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](https://settleanywhere.com/countries/costa-rica/tax/#tax-cr-territorial-income-tax): 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](https://settleanywhere.com/countries/panama/tax/#tax-pa-territorial-income-tax): Territorial · Panama territorial income tax · Panama taxes income produced inside Panama only - [🇲🇻 Maldives](https://settleanywhere.com/countries/maldives/tax/#tax-mv-temporary-resident-source-basis): 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](https://settleanywhere.com/countries/kenya/tax/#tax-ke-source-based-income-tax): 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](https://settleanywhere.com/countries/grenada/tax/#tax-gd-territorial-income-tax): 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](https://settleanywhere.com/countries/guatemala/tax/#tax-gt-territorial-income-tax): 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](https://settleanywhere.com/countries/paraguay/tax/#tax-py-territorial-irp): 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](https://settleanywhere.com/countries/namibia/tax/#tax-na-source-based-income-tax): 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](https://settleanywhere.com/countries/chile/tax/#tax-cl-foreigner-three-year-chilean-source): 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](https://settleanywhere.com/countries/saudi-arabia/tax/#tax-sa-individuals-income-tax-zakat): 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](https://settleanywhere.com/countries/qatar/tax/#tax-qa-source-based-income-tax): Source-based · Qatar: source-based income tax · Qatar taxes income derived from sources in the State at 10% of taxable income - [🇸🇻 El Salvador](https://settleanywhere.com/countries/el-salvador/tax/#tax-sv-foreign-source-excluded): 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](https://settleanywhere.com/countries/bolivia/tax/#tax-bo-source-based-income-tax): 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](https://settleanywhere.com/countries/egypt/tax/#tax-eg-income-tax-egypt-source): 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](https://settleanywhere.com/countries/thailand/tax/#tax-th-ltr-foreign-income-and-high-skilled-rate): 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](https://settleanywhere.com/countries/malaysia/tax/#tax-my-foreign-income-exemption-through-2036): 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](https://settleanywhere.com/countries/costa-rica/tax/#tax-cr-digital-nomad-profit-tax-exemption): 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](https://settleanywhere.com/countries/belize/tax/#tax-bz-qrp-foreign-income-exemption): 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](https://settleanywhere.com/countries/thailand/tax/#tax-th-foreign-income-remitted-resident): 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](https://settleanywhere.com/countries/japan/tax/#tax-jp-non-permanent-resident-remittance-basis): 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](https://settleanywhere.com/countries/south-korea/tax/#tax-kr-foreign-source-remittance-basis): 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](https://settleanywhere.com/countries/malta/tax/#tax-mt-remittance-basis): 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](https://settleanywhere.com/countries/ireland/tax/#tax-ie-remittance-basis-non-domiciled): 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](https://settleanywhere.com/countries/mauritius/tax/#tax-mu-premium-visa-remittance): 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](https://settleanywhere.com/countries/saint-lucia/tax/#tax-lc-remittance-basis-non-ordinary-resident): 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](https://settleanywhere.com/countries/dominica/tax/#tax-dm-remittance-basis-non-ordinary-resident): 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](https://settleanywhere.com/countries/trinidad-and-tobago/tax/#tax-tt-remittance-basis-non-domiciled): 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](https://settleanywhere.com/countries/guyana/tax/#tax-gy-remittance-basis-foreign-income): 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](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-domicile-sdc): 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](https://settleanywhere.com/countries/china/tax/#tax-cn-six-year-foreign-income-exemption): 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](https://settleanywhere.com/countries/malta/tax/#tax-mt-global-residence-programme): 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](https://settleanywhere.com/countries/mauritius/tax/#tax-mu-resident-individual-income-tax): 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](https://settleanywhere.com/countries/italy/tax/#tax-it-new-residents-foreign-income-substitute-tax): 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](https://settleanywhere.com/countries/greece/tax/#tax-gr-article-5a-lump-sum): 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](https://settleanywhere.com/countries/italy/tax/#tax-it-pensioner-7pct): 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](https://settleanywhere.com/countries/greece/tax/#tax-gr-article-5b-pensioners-7pct): 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](https://settleanywhere.com/countries/thailand/tax/#tax-th-ltr-highly-skilled-17pct): 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](https://settleanywhere.com/countries/netherlands/tax/#tax-nl-30-percent-ruling): 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](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-sdc-alternative-250k): 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](https://settleanywhere.com/countries/hungary/tax/#tax-hu-pit-15): 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](https://settleanywhere.com/countries/switzerland/tax/#tax-ch-lump-sum-taxation): 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](https://settleanywhere.com/countries/united-kingdom/tax/#tax-gb-fig-new-resident): 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](https://settleanywhere.com/countries/turkiye/tax/#tax-tr-new-resident-foreign-income-exemption-20y): 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](https://settleanywhere.com/countries/new-zealand/tax/#tax-nz-transitional-resident-foreign-income): 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](https://settleanywhere.com/countries/australia/tax/#tax-au-temporary-resident-foreign-income): 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](https://settleanywhere.com/countries/portugal/tax/#tax-pt-ifici-scientific-innovation): 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](https://settleanywhere.com/countries/portugal/tax/#tax-pt-nhr-transitional): NHR (transitional) · Non-Habitual Resident regime (repealed · NHR was repealed from 1 January 2024 - [🇪🇸 Spain](https://settleanywhere.com/countries/spain/tax/#tax-es-art93-inpatriates): 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](https://settleanywhere.com/countries/taiwan/tax/#tax-tw-overseas-income-basic-tax): 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](https://settleanywhere.com/countries/france/tax/#tax-fr-impatriate-155b): 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](https://settleanywhere.com/countries/uruguay/tax/#tax-uy-impatriados-capital-income): 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](https://settleanywhere.com/countries/uruguay/tax/#tax-uy-talent-irnr-option): 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](https://settleanywhere.com/countries/india/tax/#tax-in-rnor-status): 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](https://settleanywhere.com/countries/morocco/tax/#tax-ma-foreign-pension-reduction): 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](https://settleanywhere.com/countries/barbados/tax/#tax-bb-welcome-stamp-nonresident): 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](https://settleanywhere.com/countries/tunisia/tax/#tax-tn-foreign-pension-80-percent-deduction): 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](https://settleanywhere.com/countries/serbia/tax/#tax-rs-personal-income-tax-residence): Worldwide, foreign tax credit · Personal income tax: residence test and rates · Residents are taxed on income earned in Serbia and in another state - [🇱🇹 Lithuania](https://settleanywhere.com/countries/lithuania/tax/#tax-lt-worldwide-residence-baseline): 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](https://settleanywhere.com/countries/oman/tax/#tax-om-personal-income-tax-2028): 5% PIT from 2028 · Oman: no personal income tax until 1 January 2028 · Oman levies no personal income tax in 2026 and 2027 ## Asia & Pacific 🇹🇭 Thailand ### [LTR visa: exemption for foreign-source income brought into Thailand (Royal Decree 743, section 5)](https://settleanywhere.com/countries/thailand/tax/#tax-th-ltr-foreign-income-and-high-skilled-rate) Tax relief 🇹🇭 Thailand ### [LTR Highly Skilled Professional: 17% on employment income (Royal Decree 743, sections 3-4)](https://settleanywhere.com/countries/thailand/tax/#tax-th-ltr-highly-skilled-17pct) 17% tax 🇯🇵 Japan ### [Non-permanent resident foreign-source income treatment](https://settleanywhere.com/countries/japan/tax/#tax-jp-non-permanent-resident-remittance-basis) Tax relief 🇮🇩 Indonesia ### [Four-year territorial basis for skilled foreigners who become Indonesian tax residents](https://settleanywhere.com/countries/indonesia/tax/#tax-id-expat-territorial-4y) Tax relief 🇦🇪 United Arab Emirates ### [Qualifying Free Zone Person corporate tax treatment](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-qualifying-free-zone-corporate-tax) 0% tax 🇲🇾 Malaysia ### [Malaysia: exemption for foreign-source income received by resident individuals (1 January 2022 to 31 December 2036)](https://settleanywhere.com/countries/malaysia/tax/#tax-my-foreign-income-exemption-through-2036) Tax relief 🇲🇾 Malaysia ### [MM2H: exemption of foreign funds and income and of fixed-deposit profit](https://settleanywhere.com/countries/malaysia/tax/#tax-my-mm2h-tax-exemption) Tax relief 🇲🇾 Malaysia ### [Johor-Singapore Special Economic Zone: special 15% tax rate announced for eligible knowledge workers](https://settleanywhere.com/countries/malaysia/tax/#tax-my-js-sez-knowledge-worker-15pct) 15% tax 🇻🇳 Vietnam ### [Vietnam: 5-year personal income tax exemption for high-quality digital technology and high-tech personnel (Law 109/2025/QH15 article 5)](https://settleanywhere.com/countries/vietnam/tax/#tax-vn-pit-digital-technology-5yr-exemption) 0% tax 🇰🇷 South Korea ### [Optional flat tax rate for foreign employees](https://settleanywhere.com/countries/south-korea/tax/#tax-kr-foreign-worker-flat-rate) 19% tax 🇰🇷 South Korea ### [Income tax reduction for qualifying foreign engineers](https://settleanywhere.com/countries/south-korea/tax/#tax-kr-foreign-engineer-reduction) Tax relief 🇰🇷 South Korea ### [Korea: remittance basis for foreign-source income of foreigners with 5 years or less of residence](https://settleanywhere.com/countries/south-korea/tax/#tax-kr-foreign-source-remittance-basis) Tax relief 🇹🇼 Taiwan ### [Foreign professional special deduction](https://settleanywhere.com/countries/taiwan/tax/#tax-tw-foreign-professional-tax-incentive) Tax relief 🇵🇭 Philippines ### [Philippines SRRV holders: exemption from tax on pensions and annuities and from customs duties on one-time household importation up to USD 7,000](https://settleanywhere.com/countries/philippines/tax/#tax-ph-srrv-tax-privileges) Tax relief 🇦🇺 Australia ### [Temporary resident exemption for most foreign-source income](https://settleanywhere.com/countries/australia/tax/#tax-au-temporary-resident-foreign-income) Tax relief 🇦🇺 Australia ### [Working holiday maker tax rates](https://settleanywhere.com/countries/australia/tax/#tax-au-working-holiday-maker-tax) 15% tax 🇳🇿 New Zealand ### [Transitional tax resident exemption for most foreign-source income](https://settleanywhere.com/countries/new-zealand/tax/#tax-nz-transitional-resident-foreign-income) Tax relief 🇰🇭 Cambodia ### [Qualified Investment Project income tax exemption](https://settleanywhere.com/countries/cambodia/tax/#tax-kh-qip-income-tax-exemption) Tax relief 🇱🇰 Sri Lanka ### [Investor Category Residence Visa holders: not a Sri Lankan resident for income tax (s.69(1A))](https://settleanywhere.com/countries/sri-lanka/tax/#tax-lk-investor-visa-tax-nonresident-status) Tax relief 🇳🇵 Nepal ### [Information technology services export: 50% tax reduction](https://settleanywhere.com/countries/nepal/tax/#tax-np-ict-export-50) Tax relief 🇱🇦 Laos ### [Profit tax exemption for promoted investments](https://settleanywhere.com/countries/laos/tax/#tax-la-profit-tax-holiday) Tax relief 🇱🇦 Laos ### [Personal income tax incentive for specialists in promoted sectors](https://settleanywhere.com/countries/laos/tax/#tax-la-specialist-income-tax-5) 5% tax 🇮🇳 India ### [Not ordinarily resident (RNOR) status: foreign-source income largely outside tax](https://settleanywhere.com/countries/india/tax/#tax-in-rnor-status) Tax relief 🇨🇳 China ### [Foreign-source income paid by overseas payers: exemption for non-domiciled residents before six consecutive 183-day years](https://settleanywhere.com/countries/china/tax/#tax-cn-six-year-foreign-income-exemption) Tax relief 🇨🇳 China ### [Hainan Free Trade Port: individual income tax capped at 15% effective burden for listed high-end and scarce talent](https://settleanywhere.com/countries/china/tax/#tax-cn-hainan-high-end-talent-15) 15% tax 🇰🇿 Kazakhstan ### [Astana Hub participants: corporate tax, VAT and employee income relief](https://settleanywhere.com/countries/kazakhstan/tax/#tax-kz-astana-hub-participant-regime) 0% tax 🇺🇿 Uzbekistan ### [IT Park resident regime: tax exemptions and 7.5% personal income tax on employee salaries](https://settleanywhere.com/countries/uzbekistan/tax/#tax-uz-it-park-resident-regime) 7.5% tax 🇺🇿 Uzbekistan ### [Tax exemption for foreign-investment enterprises (property, land and water use tax)](https://settleanywhere.com/countries/uzbekistan/tax/#tax-uz-fdi-property-land-water-exemption) Tax relief 🇰🇬 Kyrgyzstan ### [High Technology Park residents: profit tax, sales tax and VAT exemption](https://settleanywhere.com/countries/kyrgyzstan/tax/#tax-kg-htp-regime) 5% tax 🇲🇻 Maldives ### [Temporary residents taxed on Maldives-derived income only](https://settleanywhere.com/countries/maldives/tax/#tax-mv-temporary-resident-source-basis) Tax relief 🇵🇰 Pakistan ### [Foreign-source income of short-term resident employees exempt for up to three years](https://settleanywhere.com/countries/pakistan/tax/#tax-pk-short-term-resident-foreign-income) Tax relief 🇵🇰 Pakistan ### [Foreign-source salary of residents exempt if foreign tax is paid](https://settleanywhere.com/countries/pakistan/tax/#tax-pk-foreign-salary-exemption) Tax relief 🇧🇹 Bhutan ### [Gelephu Mindfulness City: 0% tax on chargeable income of non-Bhutanese individuals](https://settleanywhere.com/countries/bhutan/tax/#tax-gmc-individual-income-tax-0) 0% tax 🇮🇱 Israel ### [Israel: 10-year exemption of foreign-source income for new and veteran returning residents; 5-year relief for returning residents](https://settleanywhere.com/countries/israel/tax/#tax-il-new-resident-foreign-income-exemption) Tax relief 🇰🇼 Kuwait ### [KDIPA-licensed investment entities: income tax exemption for up to ten years](https://settleanywhere.com/countries/kuwait/tax/#tax-kw-kdipa-tax-exemption) Tax relief ## Europe 🇵🇹 Portugal ### [Tax Incentive for Scientific Research and Innovation (IFICI)](https://settleanywhere.com/countries/portugal/tax/#tax-pt-ifici-scientific-innovation) 20% tax 🇵🇹 Portugal ### [Non-Habitual Resident regime (repealed; transitional only)](https://settleanywhere.com/countries/portugal/tax/#tax-pt-nhr-transitional) Tax relief 🇪🇸 Spain ### [Special regime for workers, entrepreneurs and teleworkers relocated to Spain (Beckham regime, Art. 93 LIRPF)](https://settleanywhere.com/countries/spain/tax/#tax-es-art93-inpatriates) 24% tax 🇬🇪 Georgia ### [Small Business Status (individual entrepreneur)](https://settleanywhere.com/countries/georgia/tax/#tax-ge-small-business-status) 1% tax 🇬🇪 Georgia ### [Virtual zone person: profit tax exemption on IT exports](https://settleanywhere.com/countries/georgia/tax/#tax-ge-virtual-zone-it-profit-exemption) 0% tax 🇬🇪 Georgia ### [Micro business status: no income tax up to GEL 30,000](https://settleanywhere.com/countries/georgia/tax/#tax-ge-micro-business-status) 0% tax 🇮🇹 Italy ### [Substitute tax for new residents on foreign-source income (Art. 24-bis TUIR, flat tax)](https://settleanywhere.com/countries/italy/tax/#tax-it-new-residents-foreign-income-substitute-tax) Tax relief 🇮🇹 Italy ### [Impatriate workers regime (Art. 5 D.Lgs. 209/2023)](https://settleanywhere.com/countries/italy/tax/#tax-it-impatriati-209-2023) Tax relief 🇮🇹 Italy ### [Foreign pensioners regime: 7% substitute tax in southern municipalities (Art. 24-ter TUIR)](https://settleanywhere.com/countries/italy/tax/#tax-it-pensioner-7pct) 7% tax 🇮🇹 Italy ### [Flat-rate regime for self-employed and sole traders (regime forfetario)](https://settleanywhere.com/countries/italy/tax/#tax-it-forfettario-flat-tax) 15% tax 🇬🇷 Greece ### [Article 5C special taxation for new tax residents (employment or individual business)](https://settleanywhere.com/countries/greece/tax/#tax-gr-article-5c-new-resident) Tax relief 🇬🇷 Greece ### [Article 5A alternative taxation for high-net-worth individuals (EUR 100,000 annual lump sum)](https://settleanywhere.com/countries/greece/tax/#tax-gr-article-5a-lump-sum) Tax relief 🇬🇷 Greece ### [Article 5B alternative taxation of foreign-source income (7% flat rate for foreign pensioners)](https://settleanywhere.com/countries/greece/tax/#tax-gr-article-5b-pensioners-7pct) 7% tax 🇫🇷 France ### [Impatriate regime (Art. 155 B CGI)](https://settleanywhere.com/countries/france/tax/#tax-fr-impatriate-155b) 30% tax 🇫🇷 France ### [France micro-entrepreneur regime 2026: turnover ceilings EUR 203,100 (goods) and EUR 83,600 (services), flat social contributions of 12.3% to 25.6%](https://settleanywhere.com/countries/france/tax/#tax-fr-micro-entrepreneur-2026) Tax relief 🇬🇧 United Kingdom ### [Four-year Foreign Income and Gains (FIG) regime](https://settleanywhere.com/countries/united-kingdom/tax/#tax-gb-fig-new-resident) Tax relief 🇳🇱 Netherlands ### [Expat scheme (30% ruling)](https://settleanywhere.com/countries/netherlands/tax/#tax-nl-30-percent-ruling) 30% tax 🇨🇾 Cyprus ### [Non-domiciled residents outside Special Defence Contribution (17 of 20 years)](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-domicile-sdc) Tax relief 🇨🇾 Cyprus ### [Alternative SDC: EUR 50,000 a year (EUR 250,000 for five years) for deemed-domiciled residents](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-sdc-alternative-250k) Tax relief 🇨🇾 Cyprus ### [Foreign pensions: 5% flat tax option](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-foreign-pension-5pct) 5% tax 🇨🇾 Cyprus ### [Deduction for first employment in Cyprus (20% or 50% of employment income)](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-first-employment-deduction) Tax relief 🇲🇪 Montenegro ### [Annual lump-sum income tax for small self-employed (turnover up to EUR 30,000)](https://settleanywhere.com/countries/montenegro/tax/#tax-me-lump-sum) Tax relief 🇲🇪 Montenegro ### [Digital nomads: exemption from income tax and social contributions on income from an employer not registered in Montenegro](https://settleanywhere.com/countries/montenegro/tax/#tax-me-digital-nomad-exemption) Tax relief 🇲🇹 Malta ### [Nomad Residence Permit authorised-work income tax rules](https://settleanywhere.com/countries/malta/tax/#tax-mt-nomad-authorised-work-tax) 10% tax 🇲🇹 Malta ### [Malta: not ordinarily resident or not domiciled - foreign-source income taxed only when received in Malta](https://settleanywhere.com/countries/malta/tax/#tax-mt-remittance-basis) Tax relief 🇲🇹 Malta ### [Malta Global Residence Programme: 15% on foreign-source income received in Malta, minimum EUR 15,000 a year](https://settleanywhere.com/countries/malta/tax/#tax-mt-global-residence-programme) 15% tax 🇲🇹 Malta ### [Malta Retirement Programme: 15% on foreign-source income received in Malta, minimum tax EUR 7,500 a year](https://settleanywhere.com/countries/malta/tax/#tax-mt-retirement-programme-tax) 15% tax 🇲🇹 Malta ### [Malta Highly Skilled Individuals Rules 2026: 15% flat tax on qualifying employment income (replaces the Highly Qualified Persons Rules for new applicants)](https://settleanywhere.com/countries/malta/tax/#tax-mt-highly-qualified-persons-15) 15% tax 🇭🇷 Croatia ### [Profit tax: 10% up to EUR 1,000,000 revenue, 18% above](https://settleanywhere.com/countries/croatia/tax/#tax-hr-profit-10-18) 10% tax 🇭🇷 Croatia ### [Flat-rate trade owner (obrt pausalist) tax up to EUR 60,000 receipts](https://settleanywhere.com/countries/croatia/tax/#tax-hr-pausal-obrt) 12% tax 🇭🇷 Croatia ### [Income tax exemption for digital nomads](https://settleanywhere.com/countries/croatia/tax/#tax-hr-digital-nomad-income-exemption) Tax relief 🇸🇮 Slovenia ### [Special allowance for new residents: 7% reduction of employment income tax](https://settleanywhere.com/countries/slovenia/tax/#tax-si-newres-7pct) Tax relief 🇨🇿 Czechia ### [Flat-rate tax regime for the self-employed (paušální daň)](https://settleanywhere.com/countries/czechia/tax/#tax-cz-flat-rate-tax) Tax relief 🇭🇺 Hungary ### [Itemised tax for small taxpayers (KATA): HUF 50,000 per month](https://settleanywhere.com/countries/hungary/tax/#tax-hu-kata-itemised) Tax relief 🇹🇷 Türkiye ### [Foreign-source income exemption for new tax residents (Income Tax Law repeated Art. 20/D)](https://settleanywhere.com/countries/turkiye/tax/#tax-tr-new-resident-foreign-income-exemption-20y) 0% tax 🇹🇷 Türkiye ### [Export of services deduction (Income Tax Law Art. 89/13)](https://settleanywhere.com/countries/turkiye/tax/#tax-tr-service-export-deduction-89-13) Tax relief 🇹🇷 Türkiye ### [Wages paid in foreign currency by a non-resident employer: exempt](https://settleanywhere.com/countries/turkiye/tax/#tax-tr-foreign-employer-fx-wage-exemption) 0% tax 🇵🇱 Poland ### [Flat 19% tax on business income (podatek liniowy)](https://settleanywhere.com/countries/poland/tax/#tax-pl-linear-19) 19% tax 🇵🇱 Poland ### [IP Box preferential rate on qualified intellectual-property income](https://settleanywhere.com/countries/poland/tax/#tax-pl-ip-box) 5% tax 🇷🇴 Romania ### [Microenterprise income tax (1% of turnover) from 2026](https://settleanywhere.com/countries/romania/tax/#tax-ro-micro-1pct) 1% tax 🇷🇸 Serbia ### [Flat-rate (lump-sum) taxation of entrepreneurs](https://settleanywhere.com/countries/serbia/tax/#tax-rs-flat-rate-entrepreneur) 10% tax 🇷🇸 Serbia ### [Newly settled taxpayer: 70% reduction of the salary tax base and contribution base for five years](https://settleanywhere.com/countries/serbia/tax/#tax-rs-newly-settled-taxpayer) Tax relief 🇦🇲 Armenia ### [Turnover tax at 1% for high-technology activities](https://settleanywhere.com/countries/armenia/tax/#tax-am-turnover-tax-high-tech-1pct) 1% tax 🇦🇲 Armenia ### [Micro-entrepreneurship regime](https://settleanywhere.com/countries/armenia/tax/#tax-am-micro-entrepreneurship) 0% tax 🇦🇲 Armenia ### [Armenia turnover tax: 5% to 20% of sales turnover for taxpayers with turnover up to AMD 115 million](https://settleanywhere.com/countries/armenia/tax/#tax-am-turnover-tax-general-regime) Tax relief 🇦🇿 Azerbaijan ### [Simplified tax for small businesses and sole entrepreneurs](https://settleanywhere.com/countries/azerbaijan/tax/#tax-az-simplified-tax) 2% tax 🇦🇹 Austria ### [Relocation allowance for scientists and researchers (Zuzugsfreibetrag, Section 103(1a) EStG)](https://settleanywhere.com/countries/austria/tax/#tax-at-zuzugsfreibetrag) 30% tax 🇦🇹 Austria ### [Relocation relief for foreign-source income of scientists, researchers, artists and athletes (section 103(1) EStG)](https://settleanywhere.com/countries/austria/tax/#tax-at-zuzug-foreign-income-relief) 15% tax 🇨🇭 Switzerland ### [Lump-sum taxation by expenditure (Aufwandbesteuerung)](https://settleanywhere.com/countries/switzerland/tax/#tax-ch-lump-sum-taxation) Tax relief 🇮🇪 Ireland ### [Special Assignee Relief Programme (SARP)](https://settleanywhere.com/countries/ireland/tax/#tax-ie-sarp) 30% tax 🇮🇪 Ireland ### [Ireland: remittance basis for residents who are not Irish-domiciled](https://settleanywhere.com/countries/ireland/tax/#tax-ie-remittance-basis-non-domiciled) Tax relief 🇧🇪 Belgium ### [Special tax regime for inpatriate taxpayers and researchers](https://settleanywhere.com/countries/belgium/tax/#tax-be-inpatriate-regime) Tax relief 🇱🇺 Luxembourg ### [Impatriate tax regime for highly qualified and specialised employees](https://settleanywhere.com/countries/luxembourg/tax/#tax-lu-impatriate-regime) Tax relief 🇩🇰 Denmark ### [Tax scheme for researchers and highly paid employees (27% + 8%)](https://settleanywhere.com/countries/denmark/tax/#tax-dk-researcher-tax-scheme) 27% tax 🇸🇪 Sweden ### [Expert tax relief (25% of salary exempt)](https://settleanywhere.com/countries/sweden/tax/#tax-se-expert-tax-relief) Tax relief 🇳🇴 Norway ### [PAYE scheme for foreign workers (25% flat)](https://settleanywhere.com/countries/norway/tax/#tax-no-paye-scheme) 25% tax 🇫🇮 Finland ### [Key employee tax at source (25% from 1 January 2026)](https://settleanywhere.com/countries/finland/tax/#tax-fi-key-employee-tax) 25% tax 🇱🇹 Lithuania ### [Individual activity: business certificate and 20% rate for small individual-activity income](https://settleanywhere.com/countries/lithuania/tax/#tax-lt-individual-activity-business-certificate) 20% tax 🇲🇩 Moldova ### [Independent entrepreneur single tax: 15% up to MDL 1.2 million, 35% above](https://settleanywhere.com/countries/moldova/tax/#tax-md-independent-entrepreneur-2026) 15% tax 🇲🇩 Moldova ### [IT park residents: 7% single tax](https://settleanywhere.com/countries/moldova/tax/#tax-md-it-park-single-tax) 7% tax 🇸🇲 San Marino ### [Atypical residence tax regime: 7% on net foreign-source income](https://settleanywhere.com/countries/san-marino/tax/#tax-sm-atypical-flat-7) 7% tax 🇸🇲 San Marino ### [Pensioner atypical residence: 6% substitute tax on pension income](https://settleanywhere.com/countries/san-marino/tax/#tax-sm-pensioner-flat-6) 6% tax 🇲🇰 North Macedonia ### [Lump-sum assessed net income for small self-employed](https://settleanywhere.com/countries/north-macedonia/tax/#tax-mk-lump-sum) 10% tax 🇮🇸 Iceland ### [Foreign experts: 25% of employment income deducted from taxable income for three years](https://settleanywhere.com/countries/iceland/tax/#tax-is-foreign-experts-25pct) Tax relief 🇱🇮 Liechtenstein ### [Lump-sum taxation on expenditure at 25%](https://settleanywhere.com/countries/liechtenstein/tax/#tax-li-lump-sum-aufwand) 25% tax 🇬🇮 Gibraltar ### [Category 2 individuals: tax on the first £118,000 of income, minimum £37,000 a year](https://settleanywhere.com/countries/gibraltar/tax/#tax-gi-category-2-tax) Tax relief 🇬🇮 Gibraltar ### [HEPSS executives: tax on £160,000 of income, £39,940 a year](https://settleanywhere.com/countries/gibraltar/tax/#tax-gi-hepss-tax) Tax relief 🇲🇨 Monaco ### [Business start-up scheme: two years without corporate income tax, then reduced profit base](https://settleanywhere.com/countries/monaco/tax/#tax-mc-start-up-profit-relief) Tax relief ## Americas 🇲🇽 Mexico ### [Mexico RESICO (régimen simplificado de confianza): 1% to 2.5% of monthly collected income for individuals with income up to MXN 3.5 million](https://settleanywhere.com/countries/mexico/tax/#tax-mx-resico-individuals) 2.5% tax 🇨🇷 Costa Rica ### [Remote-worker exemption from income tax on utilities (Ley 10008 art. 16)](https://settleanywhere.com/countries/costa-rica/tax/#tax-cr-digital-nomad-profit-tax-exemption) Tax relief 🇨🇷 Costa Rica ### [Fiscal benefits for investors, rentistas and pensionados (Ley 9996)](https://settleanywhere.com/countries/costa-rica/tax/#tax-cr-investor-rentista-pensionado-benefits) Tax relief 🇺🇸 United States ### [Foreign earned income exclusion and housing exclusion (Form 2555)](https://settleanywhere.com/countries/united-states/tax/#tax-us-tax-feie) Tax relief 🇺🇾 Uruguay ### [Pre-2026 new-resident options on foreign capital income: IRNR tax holiday or 7% IRPF (closed to new choices since 31 December 2025)](https://settleanywhere.com/countries/uruguay/tax/#tax-uy-new-resident-tax-holiday) 7% tax 🇺🇾 Uruguay ### [Uruguay impatriate regime for foreign capital income (new fiscal residents from 1 Jan 2026)](https://settleanywhere.com/countries/uruguay/tax/#tax-uy-impatriados-capital-income) Tax relief 🇺🇾 Uruguay ### [Uruguay talent attraction programme (IRNR option on employment income)](https://settleanywhere.com/countries/uruguay/tax/#tax-uy-talent-irnr-option) Tax relief 🇵🇦 Panama ### [Panama territorial income tax (foreign-source income outside the tax base)](https://settleanywhere.com/countries/panama/tax/#tax-pa-territorial-income-tax) Tax relief 🇨🇱 Chile ### [Chilean income tax: three years on Chilean-source income only for new residents (Ley de la Renta art. 3)](https://settleanywhere.com/countries/chile/tax/#tax-cl-foreign-resident-three-years) Tax relief 🇨🇱 Chile ### [Chile three-year Chilean-source-only taxation for foreigners who settle](https://settleanywhere.com/countries/chile/tax/#tax-cl-foreigner-three-year-chilean-source) Tax relief 🇪🇨 Ecuador ### [Residencia fiscal temporal (LRTI, Ley Orgánica de Eficiencia Económica, RO 461-S of 20 Dec 2023)](https://settleanywhere.com/countries/ecuador/tax/#tax-ec-temporary-fiscal-residence) Tax relief 🇩🇴 Dominican Republic ### [New residents: foreign-source income taxed only from the third year](https://settleanywhere.com/countries/dominican-republic/tax/#tax-do-new-resident-foreign-income) Tax relief 🇩🇴 Dominican Republic ### [Foreign-source pensioners and rentiers: declared income exempt and property tax relief](https://settleanywhere.com/countries/dominican-republic/tax/#tax-do-law-171-07-tax) Tax relief 🇨🇼 Curaçao ### [Penshonado scheme: foreign-source income of foreign retirees taxed at 10%](https://settleanywhere.com/countries/curacao/tax/#tax-cw-penshonado) 10% tax 🇱🇨 Saint Lucia ### [Saint Lucia: resident but not ordinarily resident individuals taxed on foreign-source income only when received](https://settleanywhere.com/countries/saint-lucia/tax/#tax-lc-remittance-basis-non-ordinary-resident) Tax relief 🇧🇧 Barbados ### [Special Entry Permit non-domicile tax treatment](https://settleanywhere.com/countries/barbados/tax/#tax-bb-non-domicile-sep) Tax relief 🇧🇧 Barbados ### [Barbados Welcome Stamp: deemed non-resident for income tax](https://settleanywhere.com/countries/barbados/tax/#tax-bb-welcome-stamp-nonresident) Tax relief 🇧🇿 Belize ### [QRP exemption for foreign-source income](https://settleanywhere.com/countries/belize/tax/#tax-bz-qrp-tax-exemption) Tax relief 🇧🇿 Belize ### [Belize Qualified Retired Persons: exemption on income from outside Belize](https://settleanywhere.com/countries/belize/tax/#tax-bz-qrp-foreign-income-exemption) Tax relief 🇩🇲 Dominica ### [WIN visa income tax waiver](https://settleanywhere.com/countries/dominica/tax/#tax-dm-win-income-tax-waiver) Tax relief 🇩🇲 Dominica ### [Dominica: resident but not ordinarily resident individuals taxed on foreign-source income only when received](https://settleanywhere.com/countries/dominica/tax/#tax-dm-remittance-basis-non-ordinary-resident) Tax relief 🇸🇻 El Salvador ### [Foreign-source income excluded from taxable income (Decree 969)](https://settleanywhere.com/countries/el-salvador/tax/#tax-sv-foreign-source-exclusion) Tax relief 🇸🇻 El Salvador ### [El Salvador: foreign-source income excluded from income (Decreto 969 of 2024)](https://settleanywhere.com/countries/el-salvador/tax/#tax-sv-foreign-source-excluded) Tax relief 🇬🇩 Grenada ### [Remote-work permit income tax exemption](https://settleanywhere.com/countries/grenada/tax/#tax-gd-remote-work-tax-exemption) Tax relief 🇬🇩 Grenada ### [Grenada: income tax charged on income accrued from sources in Grenada](https://settleanywhere.com/countries/grenada/tax/#tax-gd-territorial-income-tax) Tax relief 🇬🇹 Guatemala ### [Guatemala territorial income tax (rentas obtenidas en territorio nacional)](https://settleanywhere.com/countries/guatemala/tax/#tax-gt-territorial-income-tax) Tax relief 🇵🇾 Paraguay ### [Paraguay territorial personal income tax (IRP): Paraguayan-source income only](https://settleanywhere.com/countries/paraguay/tax/#tax-py-territorial-irp) Tax relief 🇹🇹 Trinidad and Tobago ### [Trinidad and Tobago: foreign-source income of persons not ordinarily resident or not domiciled taxed when received](https://settleanywhere.com/countries/trinidad-and-tobago/tax/#tax-tt-remittance-basis-non-domiciled) Tax relief 🇧🇴 Bolivia ### [Bolivia source-based personal income tax (RC-IVA): Bolivian-source income only](https://settleanywhere.com/countries/bolivia/tax/#tax-bo-source-based-income-tax) 13% tax 🇬🇾 Guyana ### [Guyana remittance basis for foreign-source income of persons not ordinarily resident or not domiciled](https://settleanywhere.com/countries/guyana/tax/#tax-gy-remittance-basis-foreign-income) Tax relief ## Africa 🇲🇦 Morocco ### [Morocco: 80% tax reduction on foreign pensions transferred in dirhams](https://settleanywhere.com/countries/morocco/tax/#tax-ma-foreign-pension-reduction) Tax relief 🇿🇦 South Africa ### [Foreign employment income exemption (Income Tax Act s10(1)(o)(ii))](https://settleanywhere.com/countries/south-africa/tax/#tax-za-foreign-employment-exemption) Tax relief 🇲🇺 Mauritius ### [Premium Visa holders: tax on remitted income only](https://settleanywhere.com/countries/mauritius/tax/#tax-mu-premium-visa-remittance) Tax relief 🇨🇻 Cabo Verde ### [Green Card holders: retirement income exempt and property tax relief](https://settleanywhere.com/countries/cabo-verde/tax/#tax-cv-green-card-tax) Tax relief 🇷🇼 Rwanda ### [Rwanda: five-year exemption of foreign-source income for new residents working in the Kigali International Financial Centre](https://settleanywhere.com/countries/rwanda/tax/#tax-rw-kifc-foreign-source-exemption) 0% tax 🇹🇳 Tunisia ### [Tunisia: 80% flat deduction on foreign pensions transferred to Tunisia](https://settleanywhere.com/countries/tunisia/tax/#tax-tn-foreign-pension-80-percent-deduction) Tax relief ## Standard rules 🇹🇭 Thailand ### [Thailand: foreign-source income of tax residents taxed when brought into Thailand (from 1 January 2024)](https://settleanywhere.com/countries/thailand/tax/#tax-th-foreign-income-remitted-resident) Remittance basis (from 2024) 🇹🇭 Thailand ### [Thailand: personal income tax progressive rates for residents and non-residents](https://settleanywhere.com/countries/thailand/tax/#tax-th-resident-progressive-rates) Progressive rates 🇯🇵 Japan ### [Japan income tax: national progressive scale, reconstruction surtax and inhabitant tax](https://settleanywhere.com/countries/japan/tax/#tax-jp-income-tax-rates-2026) Progressive rates 🇵🇹 Portugal ### [Portuguese personal income tax (IRS): general progressive rates for 2026](https://settleanywhere.com/countries/portugal/tax/#tax-pt-irs-general) Up to 48% tax 🇪🇸 Spain ### [Spanish personal income tax (IRPF) for residents](https://settleanywhere.com/countries/spain/tax/#tax-es-irpf-ordinary) Worldwide income 🇮🇩 Indonesia ### [Tax residency and worldwide income scope for individuals](https://settleanywhere.com/countries/indonesia/tax/#tax-id-residence-and-source-tax-scope) Worldwide income 🇮🇩 Indonesia ### [Indonesia individual income tax rates (Law 7/2021 harmonisation)](https://settleanywhere.com/countries/indonesia/tax/#tax-id-individual-income-tax-rates) Progressive rates 🇦🇪 United Arab Emirates ### [Personal income: no individual income tax; VAT 5%](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-ordinary-personal-no-income-tax) 0% tax 🇦🇪 United Arab Emirates ### [Corporate tax: 9% standard rate and Small Business Relief](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-ordinary-corporate-tax-9) 🇦🇪 United Arab Emirates ### [UAE individuals: no personal income tax; Corporate Tax on business turnover above AED 1 million](https://settleanywhere.com/countries/united-arab-emirates/tax/#tax-ae-individual-no-personal-income-tax) No personal income tax 🇸🇬 Singapore ### [Individual foreign-sourced income exemption and source taxation](https://settleanywhere.com/countries/singapore/tax/#tax-sg-individual-foreign-income) Territorial 🇸🇬 Singapore ### [Singapore resident individual income tax rates (from YA 2024)](https://settleanywhere.com/countries/singapore/tax/#tax-sg-resident-income-tax-rates-ya2024) Progressive rates 🇲🇾 Malaysia ### [Malaysia resident individual income tax: 0-30% scale rates (Year of Assessment 2025)](https://settleanywhere.com/countries/malaysia/tax/#tax-my-resident-individual-income-tax-ya2025) 🇻🇳 Vietnam ### [Vietnam individual income tax: residence, worldwide scope and 2026 rates (Law 109/2025/QH15)](https://settleanywhere.com/countries/vietnam/tax/#tax-vn-individual-residence-source-scope) Progressive rates 🇻🇳 Vietnam ### [Vietnam: personal income tax on business income of resident individuals (Law 109/2025/QH15 article 7)](https://settleanywhere.com/countries/vietnam/tax/#tax-vn-resident-business-income-tax) 20% tax 🇬🇪 Georgia ### [Personal income tax: 20% rate and exemption of foreign-source income of residents](https://settleanywhere.com/countries/georgia/tax/#tax-ge-personal-income-tax-territorial) 20% tax 🇬🇪 Georgia ### [Pension income exemptions](https://settleanywhere.com/countries/georgia/tax/#tax-ge-pension-income-exemptions) 🇬🇪 Georgia ### [Corporate profit tax on distributed profit](https://settleanywhere.com/countries/georgia/tax/#tax-ge-corporate-profit-tax-distributed) 15% tax 🇬🇪 Georgia ### [Georgia funded pension: 2% employee, 2% employer and 2% state contribution for employees who are citizens or permanent residence permit holders](https://settleanywhere.com/countries/georgia/tax/#tax-ge-funded-pension-contribution) 2% tax 🇮🇹 Italy ### [Italian personal income tax (IRPEF) ordinary rates 2026](https://settleanywhere.com/countries/italy/tax/#tax-it-irpef-ordinary) Worldwide income 🇬🇷 Greece ### [Greek tax residence and ordinary income tax scale](https://settleanywhere.com/countries/greece/tax/#tax-gr-tax-residence-ordinary) Progressive rates 🇰🇷 South Korea ### [Korea progressive comprehensive income tax rates (2023 to 2025 attribution years)](https://settleanywhere.com/countries/south-korea/tax/#tax-kr-income-tax-rates-2025) Progressive rates 🇹🇼 Taiwan ### [Taiwan progressive income tax rates for residents (2025 tax year)](https://settleanywhere.com/countries/taiwan/tax/#tax-tw-resident-income-tax-rates-2025) Progressive rates 🇹🇼 Taiwan ### [Taiwan: foreign-source income outside regular income tax, counted only for the Income Basic Tax](https://settleanywhere.com/countries/taiwan/tax/#tax-tw-overseas-income-basic-tax) 20% tax 🇹🇼 Taiwan ### [Taiwan progressive income tax rates for residents (2026 tax year, return filed May 2027)](https://settleanywhere.com/countries/taiwan/tax/#tax-tw-resident-income-tax-rates-2026) Progressive rates 🇭🇰 Hong Kong ### [Territorial taxation and foreign employment services](https://settleanywhere.com/countries/hong-kong/tax/#tax-hk-territorial-source-income) Territorial 🇭🇰 Hong Kong ### [Hong Kong salaries tax progressive and standard rates (2025/26)](https://settleanywhere.com/countries/hong-kong/tax/#tax-hk-salaries-tax-rates-2025) Progressive rates 🇵🇭 Philippines ### [Philippines: non-resident aliens taxed on Philippine-source income only](https://settleanywhere.com/countries/philippines/tax/#tax-ph-nonresident-source-basis) Territorial (non-residents) 🇵🇭 Philippines ### [Philippines: resident aliens taxed on Philippine-source income only](https://settleanywhere.com/countries/philippines/tax/#tax-ph-resident-alien-source-basis) Worldwide income 🇵🇭 Philippines ### [Philippines resident aliens: graduated income tax 0-35% on Philippine-source income (from 1 January 2023)](https://settleanywhere.com/countries/philippines/tax/#tax-ph-resident-alien-graduated-rates) 35% tax 🇲🇽 Mexico ### [Mexico personal income tax: residents taxed on worldwide income](https://settleanywhere.com/countries/mexico/tax/#tax-mx-tax-resident-income) Worldwide income 🇩🇪 Germany ### [German income tax (Einkommensteuer): scale from 2026](https://settleanywhere.com/countries/germany/tax/#tax-de-ordinary-income-tax) Worldwide income 🇫🇷 France ### [French income tax scale 2026 (on 2025 income)](https://settleanywhere.com/countries/france/tax/#tax-fr-income-tax-scale-2026) Progressive rates 🇬🇧 United Kingdom ### [UK income tax rates and Personal Allowance](https://settleanywhere.com/countries/united-kingdom/tax/#tax-gb-income-tax-ordinary) 🇳🇱 Netherlands ### [Dutch income tax box 1 rates 2026](https://settleanywhere.com/countries/netherlands/tax/#tax-nl-box1-ordinary) 🇨🇾 Cyprus ### [Personal income tax scales from 2026 (EUR 22,000 tax-free)](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-pit-2026-scales) 🇨🇾 Cyprus ### [Corporate income tax 15% from 2026](https://settleanywhere.com/countries/cyprus/tax/#tax-cy-cit-15) 15% tax 🇦🇱 Albania ### [Personal income tax: residents taxed on worldwide income](https://settleanywhere.com/countries/albania/tax/#tax-al-pit-ordinary) 🇲🇪 Montenegro ### [Personal income tax: residents taxed on worldwide income, rates 0 / 9 / 15% from 2026, plus municipal surtax and 10.5% employee contributions](https://settleanywhere.com/countries/montenegro/tax/#tax-me-pit-ordinary) Up to 13% tax 🇲🇹 Malta ### [Malta resident individuals: income tax 0% / 15% / 25% / 35% (single rates, 2026)](https://settleanywhere.com/countries/malta/tax/#tax-mt-ordinary-resident-income-tax-2026) 35% tax 🇭🇷 Croatia ### [Personal income tax: local rates 15-23% up to EUR 60,000 and 25-33% above](https://settleanywhere.com/countries/croatia/tax/#tax-hr-pit-ordinary) Worldwide income 🇸🇮 Slovenia ### [Personal income tax: progressive 16-50% on worldwide income of residents](https://settleanywhere.com/countries/slovenia/tax/#tax-si-pit-ordinary) Progressive rates 🇸🇮 Slovenia ### [Taxation of digital nomad permit holders (ordinary personal income tax rules)](https://settleanywhere.com/countries/slovenia/tax/#tax-si-digital-nomad-tax) Worldwide income 🇪🇪 Estonia ### [Personal income tax, basic exemption and residency (2026)](https://settleanywhere.com/countries/estonia/tax/#tax-ee-ordinary-personal-income-tax) 22% tax 🇪🇪 Estonia ### [Corporate income tax on distributed profits (2026)](https://settleanywhere.com/countries/estonia/tax/#tax-ee-corporate-distribution-tax) 22% tax 🇪🇪 Estonia ### [E-resident treated as non-resident for tax](https://settleanywhere.com/countries/estonia/tax/#tax-ee-e-resident-non-resident) 🇨🇿 Czechia ### [Personal income tax for residents: 15% / 23% (ordinary)](https://settleanywhere.com/countries/czechia/tax/#tax-cz-pit-resident) 15% tax 🇨🇿 Czechia ### [Ordinary taxation of tax residents on worldwide income](https://settleanywhere.com/countries/czechia/tax/#tax-cz-worldwide-residence-baseline) Worldwide income 🇭🇺 Hungary ### [Personal income tax: flat 15%](https://settleanywhere.com/countries/hungary/tax/#tax-hu-pit-15) 15% tax 🇭🇺 Hungary ### [Corporate tax 9% and local business tax up to 2%](https://settleanywhere.com/countries/hungary/tax/#tax-hu-cit-9) 9% tax 🇹🇷 Türkiye ### [Personal income tax: residence test and 2026 progressive rates](https://settleanywhere.com/countries/turkiye/tax/#tax-tr-personal-income-tax-residence-brackets) Progressive rates 🇹🇷 Türkiye ### [Pensions paid by foreign social security institutions: exempt](https://settleanywhere.com/countries/turkiye/tax/#tax-tr-foreign-pension-exemption) 0% tax 🇨🇴 Colombia ### [Colombia personal income tax (ordinary context): residents taxed on worldwide income](https://settleanywhere.com/countries/colombia/tax/#tax-co-worldwide-resident-tax) Worldwide income 🇨🇴 Colombia ### [Colombian tax for non-residents](https://settleanywhere.com/countries/colombia/tax/#tax-co-nonresident-source-tax) 35% tax 🇨🇷 Costa Rica ### [Costa Rica: income tax on Costa Rican-source profits (territorial system)](https://settleanywhere.com/countries/costa-rica/tax/#tax-cr-territorial-income-tax) Territorial 🇧🇷 Brazil ### [Brazil personal income tax: residents taxed on worldwide income, progressive 0-27.5% plus 2026 reduction and minimum tax on income above R$600,000](https://settleanywhere.com/countries/brazil/tax/#tax-br-tax-resident-foreign-income) 27.5% tax 🇦🇷 Argentina ### [Argentina income tax: residents taxed on worldwide income, with foreign tax credit](https://settleanywhere.com/countries/argentina/tax/#tax-ar-tax-worldwide-residents) Worldwide income 🇵🇱 Poland ### [Personal income tax scale (general rules)](https://settleanywhere.com/countries/poland/tax/#tax-pl-pit-scale) 🇵🇱 Poland ### [Ordinary taxation of tax residents on worldwide income](https://settleanywhere.com/countries/poland/tax/#tax-pl-worldwide-residence-baseline) Worldwide income 🇷🇴 Romania ### [Dividend tax 16% from 2026](https://settleanywhere.com/countries/romania/tax/#tax-ro-dividend-16) 16% tax 🇷🇴 Romania ### [Personal income tax general rate 10%](https://settleanywhere.com/countries/romania/tax/#tax-ro-pit-10) 10% tax 🇧🇬 Bulgaria ### [Personal income tax: flat 10% on total annual tax base](https://settleanywhere.com/countries/bulgaria/tax/#tax-bg-pit-10) 10% tax 🇧🇬 Bulgaria ### [Dividend final tax 5%](https://settleanywhere.com/countries/bulgaria/tax/#tax-bg-dividend-5) 5% tax 🇧🇬 Bulgaria ### [Corporate income tax 10%](https://settleanywhere.com/countries/bulgaria/tax/#tax-bg-cit-10) 10% tax 🇷🇸 Serbia ### [Personal income tax: residence test and rates](https://settleanywhere.com/countries/serbia/tax/#tax-rs-personal-income-tax-residence) 10% tax 🇨🇦 Canada ### [Canadian income tax residency and worldwide income](https://settleanywhere.com/countries/canada/tax/#tax-ca-tax-residency) Worldwide income 🇨🇦 Canada ### [Canadian tax position of newcomers](https://settleanywhere.com/countries/canada/tax/#tax-ca-tax-newcomers) 🇨🇦 Canada ### [Deemed disposition on leaving Canada (departure tax)](https://settleanywhere.com/countries/canada/tax/#tax-ca-tax-departure) 🇨🇦 Canada ### [Canada: residents taxed on worldwide income](https://settleanywhere.com/countries/canada/tax/#tax-ca-ordinary-worldwide-taxation) Territorial 🇦🇺 Australia ### [Resident individual income tax rates 2026-27](https://settleanywhere.com/countries/australia/tax/#tax-au-resident-income-tax-rates) Progressive rates 🇳🇿 New Zealand ### [New Zealand resident income tax rates (from 1 April 2025)](https://settleanywhere.com/countries/new-zealand/tax/#tax-nz-income-tax-rates-2026) Progressive rates 🇺🇸 United States ### [U.S. taxation of citizens and resident aliens on worldwide income](https://settleanywhere.com/countries/united-states/tax/#tax-us-tax-worldwide-residents) Worldwide income 🇺🇸 United States ### [Substantial presence test for U.S. tax residence](https://settleanywhere.com/countries/united-states/tax/#tax-us-tax-substantial-presence) Worldwide income 🇺🇸 United States ### [U.S. income tax treaties](https://settleanywhere.com/countries/united-states/tax/#tax-us-tax-treaties) Worldwide income 🇺🇸 United States ### [United States: resident aliens taxed on worldwide income](https://settleanywhere.com/countries/united-states/tax/#tax-us-ordinary-worldwide-taxation) Worldwide income 🇺🇾 Uruguay ### [Uruguayan personal income tax: territorial basis and residence tests](https://settleanywhere.com/countries/uruguay/tax/#tax-uy-ordinary-resident-irpf) 12% tax 🇺🇾 Uruguay ### [Uruguay personal income tax (ordinary context)](https://settleanywhere.com/countries/uruguay/tax/#tax-uy-irpf-ordinary-context) 12% tax 🇵🇦 Panama ### [Panama personal income tax (ordinary context)](https://settleanywhere.com/countries/panama/tax/#tax-pa-personal-income-tax-rates) Territorial 🇨🇱 Chile ### [Chile personal income tax: Second Category (employment) scale 0-40% and global complementary tax](https://settleanywhere.com/countries/chile/tax/#tax-cl-ordinary-residence-tax) Worldwide income 🇪🇨 Ecuador ### [Ecuador income tax: 2026 scale 0-37% for fiscal residents, including foreign-source income](https://settleanywhere.com/countries/ecuador/tax/#tax-ec-resident-worldwide-income) 🇵🇪 Peru ### [Peruvian income tax: domiciled and non-domiciled individuals](https://settleanywhere.com/countries/peru/tax/#tax-pe-domiciled-worldwide) Progressive rates 🇵🇪 Peru ### [Peru income tax: domiciled persons taxed on worldwide income, labour scale 8-30% on 2026 UIT of S/ 5,500](https://settleanywhere.com/countries/peru/tax/#tax-pe-domiciled-worldwide-income) Worldwide income 🇩🇴 Dominican Republic ### [Income tax: residents taxed on Dominican-source income and foreign-source investment income](https://settleanywhere.com/countries/dominican-republic/tax/#tax-do-isr-ordinary) 🇰🇭 Cambodia ### [Salary tax for employees: resident brackets and non-resident flat rate](https://settleanywhere.com/countries/cambodia/tax/#tax-kh-salary-tax-brackets) Progressive rates 🇰🇭 Cambodia ### [Cambodia: residents taxed on foreign-source income; non-residents on Cambodian source only](https://settleanywhere.com/countries/cambodia/tax/#tax-kh-resident-income-scope) 🇱🇰 Sri Lanka ### [Income tax: residents on worldwide income, non-residents on Sri Lankan-source income](https://settleanywhere.com/countries/sri-lanka/tax/#tax-lk-ordinary-income-tax-residence) 🇱🇰 Sri Lanka ### [Sri Lanka: residents taxed on worldwide income](https://settleanywhere.com/countries/sri-lanka/tax/#tax-lk-ordinary-worldwide) Worldwide income 🇳🇵 Nepal ### [Personal income tax: 1% on the first NPR 1,000,000, rising to 29%](https://settleanywhere.com/countries/nepal/tax/#tax-np-pit-ordinary) 🇱🇦 Laos ### [Laos personal income tax: progressive 0-25% on monthly employment income (Law on Income Tax No. 88/NA)](https://settleanywhere.com/countries/laos/tax/#tax-la-resident-personal-income-tax-2026) Progressive rates 🇮🇳 India ### [India: residence tests and worldwide taxation of residents](https://settleanywhere.com/countries/india/tax/#tax-in-ordinary-residence-worldwide) Worldwide income 🇮🇳 India ### [India individual income tax rates, new regime (Income-tax Act 2025 section 202, as amended by Finance Act 2026)](https://settleanywhere.com/countries/india/tax/#tax-in-individual-new-regime-rates) 🇨🇳 China ### [China individual income tax: residence test and rates on comprehensive income](https://settleanywhere.com/countries/china/tax/#tax-cn-iit-resident-rates) Progressive rates 🇨🇳 China ### [China individual income tax: resident individuals 3-45% on comprehensive income, 183-day residence test](https://settleanywhere.com/countries/china/tax/#tax-cn-resident-iit-comprehensive-income) 45% tax 🇲🇳 Mongolia ### [Mongolia: residence test and taxation of permanent-resident individuals](https://settleanywhere.com/countries/mongolia/tax/#tax-mn-ordinary-worldwide) Worldwide income 🇲🇳 Mongolia ### [Mongolia business taxes relevant to investors](https://settleanywhere.com/countries/mongolia/tax/#tax-mn-corporate-and-vat-context) 🇰🇿 Kazakhstan ### [Personal income tax and residency (Tax Code 2026)](https://settleanywhere.com/countries/kazakhstan/tax/#tax-kz-ordinary-personal-income-tax) 10% tax 🇰🇿 Kazakhstan ### [Corporate income tax 20% and VAT 16%](https://settleanywhere.com/countries/kazakhstan/tax/#tax-kz-ordinary-corporate-vat) 20% tax 🇰🇿 Kazakhstan ### [Kazakhstan: residence test and worldwide taxation of residents](https://settleanywhere.com/countries/kazakhstan/tax/#tax-kz-ordinary-worldwide) 10% tax 🇺🇿 Uzbekistan ### [Uzbekistan personal income tax: 12% for residents on total income (no 6% rate for highly skilled foreign workers in the Tax Code)](https://settleanywhere.com/countries/uzbekistan/tax/#tax-uz-pit-resident-12) 12% tax 🇰🇬 Kyrgyzstan ### [Personal income tax: 10% flat, worldwide income for residence permit holders](https://settleanywhere.com/countries/kyrgyzstan/tax/#tax-kg-pit-ordinary) 10% tax 🇦🇲 Armenia ### [Personal income tax: residence test and 20% rate](https://settleanywhere.com/countries/armenia/tax/#tax-am-income-tax-resident) 20% tax 🇦🇲 Armenia ### [Profit tax for resident organisations](https://settleanywhere.com/countries/armenia/tax/#tax-am-profit-tax-18) 18% tax 🇦🇿 Azerbaijan ### [Azerbaijan personal income tax on employment income, including 2026-2028 schedule for non-oil private sector](https://settleanywhere.com/countries/azerbaijan/tax/#tax-az-pit-employment-baseline) 🇲🇻 Maldives ### [Maldives personal income tax brackets](https://settleanywhere.com/countries/maldives/tax/#tax-mv-ordinary-brackets) Progressive rates 🇦🇹 Austria ### [Personal income tax scale 2026 (ordinary)](https://settleanywhere.com/countries/austria/tax/#tax-at-pit-scale-2026) Progressive rates 🇦🇹 Austria ### [Ordinary residence-based taxation of worldwide income](https://settleanywhere.com/countries/austria/tax/#tax-at-worldwide-residence-baseline) Worldwide income 🇨🇭 Switzerland ### [Swiss income tax: federal scale for 2026 plus cantonal and communal taxes](https://settleanywhere.com/countries/switzerland/tax/#tax-ch-ordinary-income-tax-federal-cantonal) Worldwide income 🇮🇪 Ireland ### [Irish income tax rates](https://settleanywhere.com/countries/ireland/tax/#tax-ie-income-tax-ordinary) 🇧🇪 Belgium ### [Ordinary taxation of Belgian tax residents on worldwide income](https://settleanywhere.com/countries/belgium/tax/#tax-be-worldwide-residence-baseline) Progressive rates 🇱🇺 Luxembourg ### [Ordinary taxation of resident taxpayers on worldwide income](https://settleanywhere.com/countries/luxembourg/tax/#tax-lu-worldwide-residence-baseline) Worldwide income 🇩🇰 Denmark ### [Personal income tax brackets and labour market contribution (2026)](https://settleanywhere.com/countries/denmark/tax/#tax-dk-ordinary-income-tax) Worldwide income 🇸🇪 Sweden ### [Swedish income tax: municipal tax plus 20% national tax above the bracket limit; SINK for short assignments](https://settleanywhere.com/countries/sweden/tax/#tax-se-ordinary-income-tax) 🇳🇴 Norway ### [Personal income tax and bracket tax (2026)](https://settleanywhere.com/countries/norway/tax/#tax-no-ordinary-income-tax) Worldwide income 🇫🇮 Finland ### [Earned income tax and contributions (2026)](https://settleanywhere.com/countries/finland/tax/#tax-fi-ordinary-earned-income-tax) Progressive rates 🇱🇹 Lithuania ### [Ordinary taxation of permanent residents on worldwide income](https://settleanywhere.com/countries/lithuania/tax/#tax-lt-worldwide-residence-baseline) Worldwide, treaty exception 🇱🇻 Latvia ### [Personal income tax 2026](https://settleanywhere.com/countries/latvia/tax/#tax-lv-ordinary-income-tax) Worldwide income 🇸🇰 Slovakia ### [Ordinary taxation of unlimited-liability taxpayers on worldwide income](https://settleanywhere.com/countries/slovakia/tax/#tax-sk-worldwide-residence-baseline) Worldwide income 🇲🇦 Morocco ### [Morocco: income tax 0-37%; residents taxed on worldwide income](https://settleanywhere.com/countries/morocco/tax/#tax-ma-ir-fiscal-domicile-worldwide) 37% tax 🇿🇦 South Africa ### [South Africa residents: worldwide income taxed at 18-45% (2027 tax year), ordinarily resident and physical presence tests](https://settleanywhere.com/countries/south-africa/tax/#tax-za-residence-worldwide) 45% tax 🇲🇺 Mauritius ### [Resident individuals: foreign-source income taxed when remitted, ordinary rates 0% / 10% / 20% / 35%](https://settleanywhere.com/countries/mauritius/tax/#tax-mu-resident-remittance) 🇲🇺 Mauritius ### [Mauritius resident individuals: income tax 0% / 10% / 20% / 35% (income year from 1 July 2026)](https://settleanywhere.com/countries/mauritius/tax/#tax-mu-resident-individual-income-tax) 35% tax 🇨🇻 Cabo Verde ### [Personal income tax (IRPS): salary taxed by monthly withholding, annual rates 16.5% / 23.1% / 27.5% if you opt for a return](https://settleanywhere.com/countries/cabo-verde/tax/#tax-cv-irps-ordinary) Worldwide income 🇰🇪 Kenya ### [Kenya individual income tax bands (PAYE)](https://settleanywhere.com/countries/kenya/tax/#tax-ke-individual-paye-rates) 🇰🇪 Kenya ### [Kenya: income tax on income accrued in or derived from Kenya; 10-35% bands](https://settleanywhere.com/countries/kenya/tax/#tax-ke-source-based-income-tax) 35% tax 🇳🇬 Nigeria ### [Nigeria: residents taxed on worldwide income, 0-25% bands from 1 January 2026](https://settleanywhere.com/countries/nigeria/tax/#tax-ng-resident-individual-worldwide-income) 25% tax 🇲🇩 Moldova ### [Personal income tax: 12% of annual taxable income, MDL 29,700 personal exemption in 2026](https://settleanywhere.com/countries/moldova/tax/#tax-md-pit-ordinary) 🇸🇲 San Marino ### [General income tax (IGR): progressive rates of 9% to 35% on worldwide income of residents](https://settleanywhere.com/countries/san-marino/tax/#tax-sm-igr-ordinary) Progressive rates 🇷🇼 Rwanda ### [Rwanda: personal income tax 0-30%; residents taxed on domestic and foreign-source income](https://settleanywhere.com/countries/rwanda/tax/#tax-rw-pit-resident-worldwide) 30% tax 🇵🇰 Pakistan ### [Personal income tax: residents taxed on worldwide income, up to 35% on salary and 45% on other income, no surcharge on salary from tax year 2027](https://settleanywhere.com/countries/pakistan/tax/#tax-pk-pit-ordinary) Progressive rates 🇦🇩 Andorra ### [Personal income tax (IRPF): 10% rate with a EUR 24,000 personal minimum](https://settleanywhere.com/countries/andorra/tax/#tax-ad-irpf-ordinary) 🇦🇩 Andorra ### [Corporate tax: 10% general rate](https://settleanywhere.com/countries/andorra/tax/#tax-ad-corporate-tax-10) 10% tax 🇲🇰 North Macedonia ### [Personal income tax: flat 10% on residents' worldwide income, after 28% employee contributions and a MKD 10,932 monthly tax reduction](https://settleanywhere.com/countries/north-macedonia/tax/#tax-mk-pit-ordinary) Worldwide income 🇴🇲 Oman ### [Oman tax: corporate 15%, VAT 5%, personal income tax from 2028](https://settleanywhere.com/countries/oman/tax/#tax-om-ordinary-corporate-and-pit-2028) 5% tax 🇴🇲 Oman ### [Oman: no personal income tax until 1 January 2028; 5% on income above OMR 42,000 from then](https://settleanywhere.com/countries/oman/tax/#tax-om-personal-income-tax-2028) 5% tax 🇫🇯 Fiji ### [Personal income tax for residents: progressive 0% to 39%](https://settleanywhere.com/countries/fiji/tax/#tax-fj-pit-ordinary) Progressive rates 🇽🇰 Kosovo ### [Personal income tax: residents taxed on worldwide income, 0 / 8 / 10% bands](https://settleanywhere.com/countries/kosovo/tax/#tax-xk-pit-ordinary) 🇦🇬 Antigua and Barbuda ### [Unincorporated Business Tax (self-employed and partnerships)](https://settleanywhere.com/countries/antigua-and-barbuda/tax/#tax-ag-ubt-self-employed) 🇦🇬 Antigua and Barbuda ### [Personal income tax status](https://settleanywhere.com/countries/antigua-and-barbuda/tax/#tax-ag-personal-income-tax) 🇦🇬 Antigua and Barbuda ### [Antigua and Barbuda Sales Tax (ABST)](https://settleanywhere.com/countries/antigua-and-barbuda/tax/#tax-ag-abst) 15% tax 🇦🇬 Antigua and Barbuda ### [Antigua and Barbuda: no personal income tax](https://settleanywhere.com/countries/antigua-and-barbuda/tax/#tax-ag-no-personal-income-tax) No personal income tax 🇧🇭 Bahrain ### [Bahrain: VAT 10%, Domestic Minimum Top-up Tax, no personal income tax stated by Golden Residency programme](https://settleanywhere.com/countries/bahrain/tax/#tax-bh-ordinary-vat-dmtt-income) 0% tax 🇧🇭 Bahrain ### [Bahrain: no personal income tax; 10% VAT](https://settleanywhere.com/countries/bahrain/tax/#tax-bh-no-personal-income-tax) No personal income tax 🇧🇦 Bosnia and Herzegovina ### [Personal income tax: 10% in the Federation, 8% on employment pay in Republika Srpska, with 31% employee contributions in both](https://settleanywhere.com/countries/bosnia-and-herzegovina/tax/#tax-ba-pit-ordinary) Worldwide income 🇨🇼 Curaçao ### [Personal income tax: progressive 9.75% to 46.5% for people living in Curaçao](https://settleanywhere.com/countries/curacao/tax/#tax-cw-income-tax-ordinary) Progressive rates 🇮🇸 Iceland ### [Personal income tax 2026: three withholding brackets of 31.49%, 37.99% and 46.29%](https://settleanywhere.com/countries/iceland/tax/#tax-is-ordinary-income-tax) Worldwide income 🇸🇦 Saudi Arabia ### [Income Tax Law scope, individual residence test and withholding rates](https://settleanywhere.com/countries/saudi-arabia/tax/#tax-sa-ordinary-income-tax-scope-withholding) 🇸🇦 Saudi Arabia ### [Saudi Arabia: Income Tax Law scope for individuals; Zakat for Saudi/GCC nationals](https://settleanywhere.com/countries/saudi-arabia/tax/#tax-sa-individuals-income-tax-zakat) Source/zakat scope 🇱🇮 Liechtenstein ### [Income and wealth tax: national tax of 0% to 8% plus municipal surcharge of 150% to 250%](https://settleanywhere.com/countries/liechtenstein/tax/#tax-li-income-wealth-ordinary) Worldwide income 🇶🇦 Qatar ### [Income Tax Law No. 24 of 2018: 10% on Qatar-source net income](https://settleanywhere.com/countries/qatar/tax/#tax-qa-ordinary-income-tax-gta) 10% tax 🇶🇦 Qatar ### [Qatar: source-based income tax; salaries and wages outside the tax](https://settleanywhere.com/countries/qatar/tax/#tax-qa-source-based-income-tax) 10% tax 🇱🇨 Saint Lucia ### [Personal income tax bands and allowances](https://settleanywhere.com/countries/saint-lucia/tax/#tax-lc-personal-income-tax) 30% tax 🇱🇨 Saint Lucia ### [Saint Lucia individual income tax: rates and allowances](https://settleanywhere.com/countries/saint-lucia/tax/#tax-lc-ordinary-income-tax) 🇬🇭 Ghana ### [Ghana: personal income tax; residents taxed on worldwide income, top rate 35%](https://settleanywhere.com/countries/ghana/tax/#tax-gh-pit-resident-worldwide) 35% tax 🇧🇸 The Bahamas ### [No personal income tax; VAT and National Insurance](https://settleanywhere.com/countries/the-bahamas/tax/#tax-bs-no-personal-income-tax) No personal income tax 🇧🇧 Barbados ### [Personal income tax from income year 2026](https://settleanywhere.com/countries/barbados/tax/#tax-bb-personal-income-tax-2026) 27.5% tax 🇧🇧 Barbados ### [Barbados individual income tax: residence, domicile and scope](https://settleanywhere.com/countries/barbados/tax/#tax-bb-ordinary-income-tax) Worldwide income 🇧🇿 Belize ### [Income and business tax: territorial basis](https://settleanywhere.com/countries/belize/tax/#tax-bz-income-business-tax) 25% tax 🇧🇿 Belize ### [Belize territorial income tax (ordinary context)](https://settleanywhere.com/countries/belize/tax/#tax-bz-territorial-income-tax) 25% tax 🇩🇲 Dominica ### [Personal income tax (residents)](https://settleanywhere.com/countries/dominica/tax/#tax-dm-personal-income-tax) 35% tax 🇩🇲 Dominica ### [Dominica individual income tax: residents and rates](https://settleanywhere.com/countries/dominica/tax/#tax-dm-ordinary-income-tax) 🇸🇻 El Salvador ### [Income tax: Salvadoran-source income and domiciled-person scale](https://settleanywhere.com/countries/el-salvador/tax/#tax-sv-isr-individual) 🇬🇩 Grenada ### [Personal income tax and territorial basis](https://settleanywhere.com/countries/grenada/tax/#tax-gd-income-tax-territorial) 30% tax 🇬🇹 Guatemala ### [Income tax (ISR): Guatemalan-source income and employment scale](https://settleanywhere.com/countries/guatemala/tax/#tax-gt-isr-territorial) 7% tax 🇯🇲 Jamaica ### [Personal income tax and payroll contributions](https://settleanywhere.com/countries/jamaica/tax/#tax-jm-personal-income-tax) 🇯🇲 Jamaica ### [Jamaica individual income tax: residents taxed on income from sources outside the Island](https://settleanywhere.com/countries/jamaica/tax/#tax-jm-ordinary-income-tax) 🇵🇾 Paraguay ### [Paraguay personal income tax (IRP): Paraguayan-source income](https://settleanywhere.com/countries/paraguay/tax/#tax-py-irp-territorial) 🇰🇳 Saint Kitts and Nevis ### [Individual income tax and foreign-source income](https://settleanywhere.com/countries/saint-kitts-and-nevis/tax/#tax-kn-individual-income-tax) 🇰🇳 Saint Kitts and Nevis ### [St Kitts and Nevis: no individual income tax](https://settleanywhere.com/countries/saint-kitts-and-nevis/tax/#tax-kn-no-individual-income-tax) No individual income tax 🇹🇹 Trinidad and Tobago ### [Personal income tax and business levy](https://settleanywhere.com/countries/trinidad-and-tobago/tax/#tax-tt-personal-income-tax) 🇹🇹 Trinidad and Tobago ### [Trinidad and Tobago individual income tax: worldwide charge and rates](https://settleanywhere.com/countries/trinidad-and-tobago/tax/#tax-tt-ordinary-income-tax) Worldwide income 🇰🇾 Cayman Islands ### [Cayman Islands: no direct taxation](https://settleanywhere.com/countries/cayman-islands/tax/#tax-ky-no-direct-taxation) No direct taxes 🇬🇮 Gibraltar ### [Personal income tax: standard rate 20%, two tax systems, no capital gains tax](https://settleanywhere.com/countries/gibraltar/tax/#tax-gi-income-tax-ordinary) 20% tax 🇯🇴 Jordan ### [Jordan: income tax on income arising in the Kingdom; general sales tax 16%](https://settleanywhere.com/countries/jordan/tax/#tax-jo-ordinary-income-and-sales-tax) 🇯🇴 Jordan ### [Jordan individual income tax: progressive scale, exemptions and national contribution](https://settleanywhere.com/countries/jordan/tax/#tax-jo-individual-income-tax-scale) 🇯🇴 Jordan ### [Jordan tax on foreign-source income of residents](https://settleanywhere.com/countries/jordan/tax/#tax-jo-foreign-source-income-resident) 10% tax 🇲🇨 Monaco ### [Personal tax: no income tax for residents other than French nationals](https://settleanywhere.com/countries/monaco/tax/#tax-mc-ordinary-no-income-tax) 0% tax 🇲🇨 Monaco ### [Corporate income tax: 25% for companies earning over 25% of turnover outside Monaco](https://settleanywhere.com/countries/monaco/tax/#tax-mc-corporate-income-tax-25) 25% tax 🇸🇨 Seychelles ### [Income tax on employment emoluments (citizens and non-citizens)](https://settleanywhere.com/countries/seychelles/tax/#tax-sc-employment-income-tax) Progressive rates 🇸🇨 Seychelles ### [Seychelles: progressive tax on employment emoluments; flat 15% first band for non-citizens](https://settleanywhere.com/countries/seychelles/tax/#tax-sc-employment-income-tax-citizen-noncitizen) 30% tax 🇸🇷 Suriname ### [Income tax for individuals (Wet Inkomstenbelasting)](https://settleanywhere.com/countries/suriname/tax/#tax-sr-income-tax-individuals) 🇸🇷 Suriname ### [Suriname income tax: residents taxed on total income (ordinary context)](https://settleanywhere.com/countries/suriname/tax/#tax-sr-resident-income-tax) 🇿🇲 Zambia ### [Zambia: PAYE on employment income, 0-37%](https://settleanywhere.com/countries/zambia/tax/#tax-zm-paye-bands) 37% tax 🇧🇩 Bangladesh ### [Personal income tax: residents taxed on worldwide income, 0% to 30% scale from a BDT 400,000 tax-free limit](https://settleanywhere.com/countries/bangladesh/tax/#tax-bd-pit-ordinary) 🇧🇹 Bhutan ### [Bhutan personal income tax from income year 2026 (Income Tax Act of Bhutan 2025)](https://settleanywhere.com/countries/bhutan/tax/#tax-bt-pit-resident-schedule-2026) 🇧🇴 Bolivia ### [Income taxes: Bolivian-source income, RC-IVA and IUE](https://settleanywhere.com/countries/bolivia/tax/#tax-bo-rc-iva-iue) 13% tax 🇧🇳 Brunei Darussalam ### [No personal income tax; company income tax 18.5%](https://settleanywhere.com/countries/brunei-darussalam/tax/#tax-bn-no-personal-income-tax) 🇳🇦 Namibia ### [Namibia: income tax on Namibian-source income; individual rates up to 37%](https://settleanywhere.com/countries/namibia/tax/#tax-na-source-based-income-tax) 37% tax 🇮🇱 Israel ### [Israel: income tax of residents on worldwide income (Income Tax Ordinance)](https://settleanywhere.com/countries/israel/tax/#tax-il-resident-income-tax) Progressive rates 🇰🇼 Kuwait ### [Income tax decree: 15% tax on bodies corporate; none on individual employment income](https://settleanywhere.com/countries/kuwait/tax/#tax-kw-income-tax-ordinary) 15% tax 🇹🇳 Tunisia ### [Tunisia: personal income tax (IRPP) 0-40%; foreign-source income of residents taxed if untaxed at source](https://settleanywhere.com/countries/tunisia/tax/#tax-tn-irpp-resident-worldwide) Progressive rates 🇬🇾 Guyana ### [Personal income tax from 1 January 2026](https://settleanywhere.com/countries/guyana/tax/#tax-gy-personal-income-tax-2026) 35% tax 🇪🇬 Egypt ### [Egypt: personal income tax scale 0-27.5% on income realised in Egypt (Law 91 of 2005 as amended by Law 7 of 2024)](https://settleanywhere.com/countries/egypt/tax/#tax-eg-income-tax-egypt-source) Egypt-source basis