Non-dom regime countries
20 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 (20)
| Country | System | PIT | CIT | VAT | CGT | Regime details | Regime |
|---|---|---|---|---|---|---|---|
 CN
China
|
Worldwide | 45.0% | 25.0% | 13.0% | 20.0% | Non-China-domiciled individuals who stay 183+ days in a tax year but fewer than... | — |
 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% | Under LIR art. 3, a foreign individual who establishes domicile or residence in... | — |
 ES
Spain
|
Worldwide | 47.0% | 25.0% | 21.0% | 30.0% | 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 (50% exemption on qualifying employment income) and lump-sum r... | — |
 NZ
New Zealand
|
Worldwide | 39.0% | 28.0% | 15.0% | 0.0% | Transitional resident exemption: new migrants and returning New Zealand resident... | Nomad |
 UY
Uruguay
|
Territorial | 36.0% | 25.0% | 22.0% | 12.0% | New fiscal residents may elect once between IRNR treatment (no tax on qualifying... | — |
 GR
Greece
|
Worldwide | 44.0% | 22.0% | 24.0% | 15.0% | Article 5A offers alternative lump-sum taxation of foreign-source income (EUR 10... | Nomad |
 PT
Portugal
|
Worldwide | 48.0% | 19.0% | 23.0% | 28.0% | IFICI provides a 20% rate on eligible Portuguese-source employment and self-empl... | — |
 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% | Special expatriate (researcher/key employee) scheme: 27% flat tax on qualifying... | — |
 NL
Netherlands
|
Worldwide | 49.5% | 25.8% | 21.0% | 36.0% | 30% ruling (expatregeling): qualifying inbound employees may receive up to 30% o... | — |
 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 and senior returning residents (generally ten+ years abroad) rece... | — |
 CY
Cyprus
|
Worldwide | 35.0% | 15.0% | 19.0% | 20.0% | Non-domiciled residents remain exempt from SDC on dividends, interest and rents... | Nomad |
 CV
Cape Verde
|
Worldwide | 27.5% | 20.4% | 15.0% | 1.0% | Non-habitual residents pay 10% on qualifying employment and high value-added sel... | — |
 MT
Malta
|
Worldwide | 35.0% | 35.0% | 18.0% | 35.0% | Non-dom remittance basis with EUR 5,000 minimum tax when foreign income of at le... | Nomad |
 LI
Liechtenstein
|
Worldwide | 8.0% | 12.5% | 8.1% | 0.0% | Expenditure-based taxation (Pauschalbesteuerung) is available on application for... | — |
 GI
Gibraltar
|
Territorial | 39.0% | 15.0% | — | 0.0% | Category 2 qualifying individuals cap taxable income and pay a minimum annual ta... | — |
-
CN
ChinaWorldwide
- PIT
- 45.0%
- CIT
- 25.0%
- VAT
- 13.0%
- CGT
- 20.0%
Regime details: Non-China-domiciled individuals who stay 183+ days in a tax year but fewer than six consecutive years are taxed on China-source income and on foreign-source inc...
-
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: Under LIR art. 3, a foreign individual who establishes domicile or residence in Chile is taxed only on Chilean-source income for the first three years from entr...
-
ES
SpainWorldwide
- PIT
- 47.0%
- CIT
- 25.0%
- VAT
- 21.0%
- CGT
- 30.0%
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 five of the last ten 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 (50% exemption on qualifying employment income) and lump-sum regime (EUR 300,000 substitute tax on foreign income for new 2026 arrivals; grand...
-
NZ
New ZealandWorldwide
- PIT
- 39.0%
- CIT
- 28.0%
- VAT
- 15.0%
- CGT
- 0.0%
Regime details: Transitional resident exemption: new migrants and returning New Zealand residents absent at least 10 years are exempt from tax on most foreign passive income fo...
Nomad regime -
UY
UruguayTerritorial
- PIT
- 36.0%
- CIT
- 25.0%
- VAT
- 22.0%
- CGT
- 12.0%
Regime details: New fiscal residents may elect once between IRNR treatment (no tax on qualifying foreign capital income for up to eleven years) or a 7% IRPF rate on the same in...
-
GR
GreeceWorldwide
- PIT
- 44.0%
- CIT
- 22.0%
- VAT
- 24.0%
- CGT
- 15.0%
Regime details: Article 5A offers alternative lump-sum taxation of foreign-source income (EUR 100,000 per year for 15 years) for qualifying investors. Article 5B taxes aggregat...
Nomad regime -
PT
PortugalWorldwide
- PIT
- 48.0%
- CIT
- 19.0%
- VAT
- 23.0%
- CGT
- 28.0%
Regime details: IFICI provides a 20% rate on eligible Portuguese-source employment and self-employment income for up to ten years and generally exempts foreign-source categorie...
-
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 provides a 30% income-tax exemption on qualifying employment...
-
DK
DenmarkWorldwide
- PIT
- 60.5%
- CIT
- 22.0%
- VAT
- 25.0%
- CGT
- 42.0%
Regime details: Special expatriate (researcher/key employee) scheme: 27% flat tax on qualifying salary for up to 84 months for inbound hires meeting prior non-residency and sal...
-
NL
NetherlandsWorldwide
- PIT
- 49.5%
- CIT
- 25.8%
- VAT
- 21.0%
- CGT
- 36.0%
Regime details: 30% ruling (expatregeling): qualifying inbound employees may receive up to 30% of salary tax-free in 2026, with indexed salary norms and a cap tied to the WNT n...
-
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 and senior returning residents (generally ten+ years abroad) receive a ten-year exemption from Israeli tax on qualifying foreign-source income an...
-
CY
CyprusWorldwide
- PIT
- 35.0%
- CIT
- 15.0%
- VAT
- 19.0%
- CGT
- 20.0%
Regime details: Non-domiciled residents remain exempt from SDC on dividends, interest and rents for up to 17 years. From 2026, domiciled individuals generally face 5% SDC on qu...
Nomad regime -
CV
Cape VerdeWorldwide
- PIT
- 27.5%
- CIT
- 20.4%
- VAT
- 15.0%
- CGT
- 1.0%
Regime details: Non-habitual residents pay 10% on qualifying employment and high value-added self-employment in Cabo Verde and may qualify for exemption on foreign-source incom...
-
MT
MaltaWorldwide
- PIT
- 35.0%
- CIT
- 35.0%
- VAT
- 18.0%
- CGT
- 35.0%
Regime details: Non-dom remittance basis with EUR 5,000 minimum tax when foreign income of at least EUR 35,000 was not remitted in the prior year (subject to statutory conditio...
Nomad regime -
LI
LiechtensteinWorldwide
- PIT
- 8.0%
- CIT
- 12.5%
- VAT
- 8.1%
- CGT
- 0.0%
Regime details: Expenditure-based taxation (Pauschalbesteuerung) is available on application for qualifying foreign nationals who do not work in Liechtenstein and finance livin...
-
GI
GibraltarTerritorial
- PIT
- 39.0%
- CIT
- 15.0%
- VAT
- —
- CGT
- 0.0%
Regime details: Category 2 qualifying individuals cap taxable income and pay a minimum annual tax; HEPSS offers a similar cap for approved specialists under the Gross Income Ba...