Non-dom regime countries
18 jurisdictions offering preferential tax treatment for non-domiciled or new residents
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.
All non-dom regime jurisdictions (18)
| Country | System | PIT | CIT | VAT | CGT | Regime details | Regime |
|---|---|---|---|---|---|---|---|
 CN
China
|
Worldwide | 45.0% | 25.0% | 13.0% | 20.0% | Non-domiciled individuals who reside in China for less than 6 consecutive years... | — |
 IN
India
|
Worldwide | 30.0% | 25.2% | 18.0% | 20.0% | RNOR (Resident but Not Ordinarily Resident) status for individuals who have been... | — |
 CL
Chile
|
Worldwide | 40.0% | 27.0% | 19.0% | 10.0% | New residents (first-time Chilean tax residents) are exempt from tax on foreign-... | — |
 ES
Spain
|
Worldwide | 47.0% | 25.0% | 21.0% | 28.0% | Beckham Law (Ley Beckham) - 24% flat rate on Spanish-source income up to EUR 600... | — |
 JP
Japan
|
Worldwide | 45.0% | 23.2% | 10.0% | 20.3% | Non-permanent residents (foreign nationals who have lived in Japan for less than... | — |
 IT
Italy
|
Worldwide | 43.0% | 24.0% | 22.0% | 26.0% | Impatriate regime (70% exemption on qualifying income) and lump-sum regime (EUR... | — |
 NZ
New Zealand
|
Worldwide | 39.0% | 28.0% | 15.0% | 0.0% | Transitional resident exemption: new migrants and returning NZ residents (absent... | — |
 UY
Uruguay
|
Territorial | 36.0% | 25.0% | 22.0% | 12.0% | New tax residents can elect to be exempt from IRPF on foreign-source income for... | — |
 GR
Greece
|
Worldwide | 44.0% | 22.0% | 24.0% | 15.0% | Non-dom regime: 50% exemption on employment income for 7 years. Pensioner regime... | Nomad |
 PT
Portugal
|
Worldwide | 48.0% | 21.0% | 23.0% | 28.0% | IFICI (formerly NHR) - 20% flat rate on eligible employment/self-employment inco... | — |
 IE
Ireland
|
Worldwide | 40.0% | 12.5% | 23.0% | 33.0% | Remittance basis: non-domiciled residents only taxed on foreign income if remitt... | — |
 DK
Denmark
|
Worldwide | 60.5% | 22.0% | 25.0% | 42.0% | Researcher/key employee scheme: flat 27% tax (+8% AM) for up to 7 years for qual... | — |
 NL
Netherlands
|
Worldwide | 49.5% | 25.8% | 21.0% | 36.0% | 30% ruling: 30% of gross salary exempt from income tax for qualifying inbound em... | — |
 CH
Switzerland
|
Worldwide | 11.5% | 8.5% | 8.1% | 0.0% | Lump-sum taxation (forfait fiscal) for non-Swiss nationals not gainfully employe... | — |
 IL
Israel
|
Worldwide | 50.0% | 23.0% | 18.0% | 25.0% | New immigrants (Oleh Chadash) and returning residents (10+ years abroad) get 10-... | — |
 CY
Cyprus
|
Worldwide | 35.0% | 12.5% | 19.0% | 20.0% | Non-domiciled regime: exempt from Special Defence Contribution (SDC) on dividend... | Nomad |
 MT
Malta
|
Worldwide | 35.0% | 35.0% | 18.0% | 35.0% | Non-dom: remittance basis (foreign income not remitted exempt). Min tax EUR 5,00... | Nomad |
 LI
Liechtenstein
|
Worldwide | 24.0% | 12.5% | 8.1% | 0.0% | Lump-sum taxation available for wealthy non-employed foreign nationals. | — |
-
CN
ChinaWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- 20.0%
Regime details: Non-domiciled individuals who reside in China for less than 6 consecutive years can claim exemption on foreign-sourced income not paid by China entities. The 6-...
-
IN
IndiaWorldwide
- PIT
- 30.0%
- CIT
- 25.2%
- VAT
- 18.0%
- CGT
- 20.0%
Regime details: RNOR (Resident but Not Ordinarily Resident) status for individuals who have been non-resident in 9 of 10 preceding years or present in India for 729 days or les...
-
CL
ChileWorldwide
- PIT
- 40.0%
- CIT
- 27.0%
- VAT
- 19.0%
- CGT
- 10.0%
Regime details: New residents (first-time Chilean tax residents) are exempt from tax on foreign-source income for the first 3 years, extendable under certain conditions.
-
ES
SpainWorldwide
- PIT
- 47.0%
- CIT
- 25.0%
- VAT
- 21.0%
- CGT
- 28.0%
Regime details: Beckham Law (Ley Beckham) - 24% flat rate on Spanish-source income up to EUR 600k for inbound workers
-
JP
JapanWorldwide
- PIT
- 45.0%
- CIT
- 23.2%
- VAT
- 10.0%
- CGT
- 20.3%
Regime details: Non-permanent residents (foreign nationals who have lived in Japan for less than 5 out of the last 10 years) are only taxed on Japan-sourced income and foreign...
-
IT
ItalyWorldwide
- PIT
- 43.0%
- CIT
- 24.0%
- VAT
- 22.0%
- CGT
- 26.0%
Regime details: Impatriate regime (70% exemption on qualifying income) and lump-sum regime (EUR 200k flat tax for HNWIs)
-
NZ
New ZealandWorldwide
- PIT
- 39.0%
- CIT
- 28.0%
- VAT
- 15.0%
- CGT
- 0.0%
Regime details: Transitional resident exemption: new migrants and returning NZ residents (absent 10+ years) exempt from tax on most foreign income for first 48 months.
-
UY
UruguayTerritorial
- PIT
- 36.0%
- CIT
- 25.0%
- VAT
- 22.0%
- CGT
- 12.0%
Regime details: New tax residents can elect to be exempt from IRPF on foreign-source income for up to 11 years (extended from 5), or pay flat 12% on foreign financial income.
-
GR
GreeceWorldwide
- PIT
- 44.0%
- CIT
- 22.0%
- VAT
- 24.0%
- CGT
- 15.0%
Regime details: Non-dom regime: 50% exemption on employment income for 7 years. Pensioner regime: 7% flat tax on foreign pension income for 15 years.
Nomad regime -
PT
PortugalWorldwide
- PIT
- 48.0%
- CIT
- 21.0%
- VAT
- 23.0%
- CGT
- 28.0%
Regime details: IFICI (formerly NHR) - 20% flat rate on eligible employment/self-employment income for qualifying activities
-
IE
IrelandWorldwide
- PIT
- 40.0%
- CIT
- 12.5%
- VAT
- 23.0%
- CGT
- 33.0%
Regime details: Remittance basis: non-domiciled residents only taxed on foreign income if remitted to Ireland. SARP (Special Assignee Relief Programme) provides 30% income exem...
-
DK
DenmarkWorldwide
- PIT
- 60.5%
- CIT
- 22.0%
- VAT
- 25.0%
- CGT
- 42.0%
Regime details: Researcher/key employee scheme: flat 27% tax (+8% AM) for up to 7 years for qualifying inbound workers
-
NL
NetherlandsWorldwide
- PIT
- 49.5%
- CIT
- 25.8%
- VAT
- 21.0%
- CGT
- 36.0%
Regime details: 30% ruling: 30% of gross salary exempt from income tax for qualifying inbound employees. Partial non-resident status abolished 2025.
-
CH
SwitzerlandWorldwide
- PIT
- 11.5%
- CIT
- 8.5%
- VAT
- 8.1%
- CGT
- 0.0%
Regime details: Lump-sum taxation (forfait fiscal) for non-Swiss nationals not gainfully employed in Switzerland. Tax based on living expenses.
-
IL
IsraelWorldwide
- PIT
- 50.0%
- CIT
- 23.0%
- VAT
- 18.0%
- CGT
- 25.0%
Regime details: New immigrants (Oleh Chadash) and returning residents (10+ years abroad) get 10-year exemption from reporting and taxation on foreign-sourced income, capital ga...
-
CY
CyprusWorldwide
- PIT
- 35.0%
- CIT
- 12.5%
- VAT
- 19.0%
- CGT
- 20.0%
Regime details: Non-domiciled regime: exempt from Special Defence Contribution (SDC) on dividends, interest, and rental income for 17 years.
Nomad regime -
MT
MaltaWorldwide
- PIT
- 35.0%
- CIT
- 35.0%
- VAT
- 18.0%
- CGT
- 35.0%
Regime details: Non-dom: remittance basis (foreign income not remitted exempt). Min tax EUR 5,000. Global Residence Programme: 15% flat on foreign income. Retirement Programme:...
Nomad regime -
LI
LiechtensteinWorldwide
- PIT
- 24.0%
- CIT
- 12.5%
- VAT
- 8.1%
- CGT
- 0.0%
Regime details: Lump-sum taxation available for wealthy non-employed foreign nationals.