🏷️ NON-DOM REGIME COUNTRIES
18 jurisdictions offering preferential tax treatment for non-domiciled or new residents
🏷️ ALL NON-DOM REGIME JURISDICTIONS (18)
These countries offer special tax regimes for non-domiciled residents, new immigrants, or returning citizens. Benefits may include flat rates, income exemptions, or remittance-based taxation.
| Country | System | PIT | CIT | Regime |
|---|---|---|---|---|
| 🇨🇳 China | Worldwide | 45.0% | 25.0% | |
| 🇮🇳 India | Worldwide | 30.0% | 25.2% | |
| 🇨🇱 Chile | Worldwide | 40.0% | 27.0% | |
| 🇪🇸 Spain | Worldwide | 47.0% | 25.0% | |
| 🇯🇵 Japan | Worldwide | 45.0% | 23.2% | |
| 🇮🇹 Italy | Worldwide | 43.0% | 24.0% | |
| 🇳🇿 New Zealand | Worldwide | 39.0% | 28.0% | |
| 🇺🇾 Uruguay | Territorial | 36.0% | 25.0% | |
| 🇬🇷 Greece | Worldwide | 44.0% | 22.0% | 🏷️ |
| 🇵🇹 Portugal | Worldwide | 48.0% | 21.0% | |
| 🇮🇪 Ireland | Worldwide | 40.0% | 12.5% | |
| 🇩🇰 Denmark | Worldwide | 60.5% | 22.0% | |
| 🇳🇱 Netherlands | Worldwide | 49.5% | 25.8% | |
| 🇨🇭 Switzerland | Worldwide | 11.5% | 8.5% | |
| 🇮🇱 Israel | Worldwide | 50.0% | 23.0% | |
| 🇨🇾 Cyprus | Worldwide | 35.0% | 12.5% | 🏷️ |
| 🇲🇹 Malta | Worldwide | 35.0% | 35.0% | 🏷️ |
| 🇱🇮 Liechtenstein | Worldwide | 24.0% | 12.5% |
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Overview
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⚠️ DISCLAIMER
Non-dom regime eligibility varies widely. Some require minimum stays, specific income thresholds, or nationality restrictions. Regimes may have sunset clauses or require annual renewal. The details shown are summaries — always consult a qualified tax professional before relying on any regime.