Special tax regimes
Compare special tax programs for expats, investors, and digital nomads
| Regime | Type | Status | Flat rate | Lump sum | Duration | Prior non-residency |
|---|---|---|---|---|---|---|
 BR
Simples NacionalBrazil
|
Flat rate | Active | 4.0% | — | — | — |
 IN
Startup India Tax BenefitsIndia
|
Exemption | Active | — | — | 3 yr | — |
|
IN
Special Economic Zones (SEZ)India
|
Exemption | Active | — | — | 15 yr | — |
 ID
Tax Holiday for Pioneer IndustriesIndonesia
|
Exemption | Active | — | — | 20 yr | — |
 ZA
Special Economic ZonesSouth Africa
|
Flat rate | Active | 15.0% | — | — | — |
 CO
Zonas Francas (Free Trade Zones)Colombia
|
Flat rate | Active | 20.0% | — | — | — |
 KE
Nairobi International Financial CentreKenya
|
Flat rate | Active | 15.0% | — | 7 yr | — |
 TH
BOI Investment PromotionThailand
|
Exemption | Active | — | — | 13 yr | — |
|
TH
Long-Term Resident (LTR) Visa Tax BenefitsThailand
|
Flat rate | Active | 17.0% | — | 10 yr | — |
 ES
Ley Beckham (Inbound Assignees)Spain
|
Flat rate | Active | 24.0% | — | 6 yr | 5 yr |
 UZ
IT Park Resident StatusUzbekistan
|
Flat rate | Active | 1.0% | — | — | — |
 FI
Foreign Expert Tax RegimeFinland
|
Impatriate | Active | 25.0% | — | 7 yr | — |
 VN
Economic Zones & High-Tech ParksVietnam
|
Exemption | Active | 10.0% | — | 15 yr | — |
 MY
Labuan International Business and Financial CentreMalaysia
|
Flat rate | Active | 3.0% | — | — | — |
 IT
Lump-Sum Tax Regime (HNWIs)Italy
|
Lump sum | Active | — | EUR 300,000 | 15 yr | 9 yr |
|
IT
Impatriate RegimeItaly
|
Percentage exemption | Active | — | — | 5 yr | 3 yr |
 GB
FIG Regime (Foreign Income & Gains)United Kingdom
|
Exemption | Active | — | — | 4 yr | 10 yr |
 KH
Qualified Investment Project (QIP)Cambodia
|
Exemption | Active | — | — | 9 yr | — |
 UY
Zonas Francas (Free Trade Zones)Uruguay
|
Free zone | Active | — | — | — | — |
 GR
Non-Dom Regime (50% Exemption)Greece
|
Percentage exemption | Active | — | — | 7 yr | 5 yr |
|
GR
Pensioner Regime (7% Flat)Greece
|
Flat rate | Active | 7.0% | — | 15 yr | 5 yr |
 PT
IFICI (NHR 2.0)Portugal
|
Non dom | Active | 20.0% | — | 10 yr | 5 yr |
 AE
Free Zone RegimeUnited Arab Emirates
|
Free zone | Active | 0.0% | — | — | — |
 PA
Sede de Empresas Multinacionales (SEM)Panama
|
Exemption | Active | — | — | — | — |
|
PA
Free Trade Zones (Zona Libre de Colón)Panama
|
Free zone | Active | — | — | — | — |
 IE
SARP (Special Assignee Relief Programme)Ireland
|
Percentage exemption | Active | — | — | 5 yr | 5 yr |
 GE
Virtual Zone IT CompanyGeorgia
|
Free zone | Active | 0.0% | — | — | — |
|
GE
Small Business Status (1% Tax)Georgia
|
Flat rate | Active | 1.0% | — | — | — |
 CR
Zona Franca (Free Trade Zone)Costa Rica
|
Free zone | Active | — | — | 12 yr | — |
 EE
Corporate Tax Deferral (0% on Retained Profits)Estonia
|
Deferral | Active | 0.0% | — | — | — |
 DK
Researcher/Key Employee Tax SchemeDenmark
|
Flat rate | Active | 27.0% | — | 7 yr | 10 yr |
 NL
30% RulingNetherlands
|
Percentage exemption | Active | — | — | 5 yr | 2 yr |
 CH
Lump-Sum Taxation (Forfait Fiscal)Switzerland
|
Lump sum | Active | — | CHF 400,000 | — | 10 yr |
 RW
ICT Sector Tax IncentivesRwanda
|
Flat rate | Active | 15.0% | — | 7 yr | — |
 SV
Bitcoin Legal Tender StatusEl Salvador
|
Exemption | Active | 0.0% | — | — | — |
 CY
Non-Domicile RegimeCyprus
|
Non dom | Active | — | — | 17 yr | — |
 MU
Global Business Licence (GBL)Mauritius
|
Percentage exemption | Active | 3.0% | — | — | — |
 SG
Development & Expansion Incentive (DEI)Singapore
|
Flat rate | Active | 5.0% | — | 10 yr | — |
|
SG
Pioneer Certificate Incentive (PC)Singapore
|
Exemption | Active | 0.0% | — | 15 yr | — |
 BB
Barbados Welcome StampBarbados
|
Exemption | Active | — | USD 2,000 | 1 yr | — |
 MT
Global Residence Programme (GRP)Malta
|
Flat rate | Active | 15.0% | — | — | — |
|
MT
Malta Retirement ProgrammeMalta
|
Flat rate | Active | 15.0% | — | — | — |
 PR
Act 60 - Export Services (Chapter 3)Puerto Rico
|
Flat rate | Active | 4.0% | — | 15 yr | — |
|
PR
Act 60 - Individual Investor (Chapter 2)Puerto Rico
|
Exemption | Active | 0.0% | — | 15 yr | 15 yr |
-
BR
Simples NacionalActive
Brazil
- Flat rate
- 4.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
IN
Startup India Tax BenefitsActive
India
- Flat rate
- —
- Lump sum
- —
- Duration
- 3 yr
- Prior non-residency
- —
-
IN
Special Economic Zones (SEZ)Active
India
- Flat rate
- —
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- —
-
ID
Tax Holiday for Pioneer IndustriesActive
Indonesia
- Flat rate
- —
- Lump sum
- —
- Duration
- 20 yr
- Prior non-residency
- —
-
ZA
Special Economic ZonesActive
South Africa
- Flat rate
- 15.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
CO
Zonas Francas (Free Trade Zones)Active
Colombia
- Flat rate
- 20.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
KE
Nairobi International Financial CentreActive
Kenya
- Flat rate
- 15.0%
- Lump sum
- —
- Duration
- 7 yr
- Prior non-residency
- —
-
TH
BOI Investment PromotionActive
Thailand
- Flat rate
- —
- Lump sum
- —
- Duration
- 13 yr
- Prior non-residency
- —
-
TH
Long-Term Resident (LTR) Visa Tax BenefitsActive
Thailand
- Flat rate
- 17.0%
- Lump sum
- —
- Duration
- 10 yr
- Prior non-residency
- —
-
ES
Ley Beckham (Inbound Assignees)Active
Spain
- Flat rate
- 24.0%
- Lump sum
- —
- Duration
- 6 yr
- Prior non-residency
- 5 yr
-
UZ
IT Park Resident StatusActive
Uzbekistan
- Flat rate
- 1.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
FI
Foreign Expert Tax RegimeActive
Finland
- Flat rate
- 25.0%
- Lump sum
- —
- Duration
- 7 yr
- Prior non-residency
- —
-
VN
Economic Zones & High-Tech ParksActive
Vietnam
- Flat rate
- 10.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- —
-
MY
Labuan International Business and Financial CentreActive
Malaysia
- Flat rate
- 3.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
IT
Lump-Sum Tax Regime (HNWIs)Active
Italy
- Flat rate
- —
- Lump sum
- EUR 300,000
- Duration
- 15 yr
- Prior non-residency
- 9 yr
-
IT
Impatriate RegimeActive
Italy
- Flat rate
- —
- Lump sum
- —
- Duration
- 5 yr
- Prior non-residency
- 3 yr
-
GB
FIG Regime (Foreign Income & Gains)Active
United Kingdom
- Flat rate
- —
- Lump sum
- —
- Duration
- 4 yr
- Prior non-residency
- 10 yr
-
KH
Qualified Investment Project (QIP)Active
Cambodia
- Flat rate
- —
- Lump sum
- —
- Duration
- 9 yr
- Prior non-residency
- —
-
UY
Zonas Francas (Free Trade Zones)Active
Uruguay
- Flat rate
- —
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
GR
Non-Dom Regime (50% Exemption)Active
Greece
- Flat rate
- —
- Lump sum
- —
- Duration
- 7 yr
- Prior non-residency
- 5 yr
-
GR
Pensioner Regime (7% Flat)Active
Greece
- Flat rate
- 7.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- 5 yr
-
PT
IFICI (NHR 2.0)Active
Portugal
- Flat rate
- 20.0%
- Lump sum
- —
- Duration
- 10 yr
- Prior non-residency
- 5 yr
-
AE
Free Zone RegimeActive
United Arab Emirates
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
PA
Sede de Empresas Multinacionales (SEM)Active
Panama
- Flat rate
- —
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
PA
Free Trade Zones (Zona Libre de Colón)Active
Panama
- Flat rate
- —
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
IE
SARP (Special Assignee Relief Programme)Active
Ireland
- Flat rate
- —
- Lump sum
- —
- Duration
- 5 yr
- Prior non-residency
- 5 yr
-
GE
Virtual Zone IT CompanyActive
Georgia
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
GE
Small Business Status (1% Tax)Active
Georgia
- Flat rate
- 1.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
CR
Zona Franca (Free Trade Zone)Active
Costa Rica
- Flat rate
- —
- Lump sum
- —
- Duration
- 12 yr
- Prior non-residency
- —
-
EE
Corporate Tax Deferral (0% on Retained Profits)Active
Estonia
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
DK
Researcher/Key Employee Tax SchemeActive
Denmark
- Flat rate
- 27.0%
- Lump sum
- —
- Duration
- 7 yr
- Prior non-residency
- 10 yr
-
NL
30% RulingActive
Netherlands
- Flat rate
- —
- Lump sum
- —
- Duration
- 5 yr
- Prior non-residency
- 2 yr
-
CH
Lump-Sum Taxation (Forfait Fiscal)Active
Switzerland
- Flat rate
- —
- Lump sum
- CHF 400,000
- Duration
- —
- Prior non-residency
- 10 yr
-
RW
ICT Sector Tax IncentivesActive
Rwanda
- Flat rate
- 15.0%
- Lump sum
- —
- Duration
- 7 yr
- Prior non-residency
- —
-
SV
Bitcoin Legal Tender StatusActive
El Salvador
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
CY
Non-Domicile RegimeActive
Cyprus
- Flat rate
- —
- Lump sum
- —
- Duration
- 17 yr
- Prior non-residency
- —
-
MU
Global Business Licence (GBL)Active
Mauritius
- Flat rate
- 3.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
SG
Development & Expansion Incentive (DEI)Active
Singapore
- Flat rate
- 5.0%
- Lump sum
- —
- Duration
- 10 yr
- Prior non-residency
- —
-
SG
Pioneer Certificate Incentive (PC)Active
Singapore
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- —
-
BB
Barbados Welcome StampActive
Barbados
- Flat rate
- —
- Lump sum
- USD 2,000
- Duration
- 1 yr
- Prior non-residency
- —
-
MT
Global Residence Programme (GRP)Active
Malta
- Flat rate
- 15.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
MT
Malta Retirement ProgrammeActive
Malta
- Flat rate
- 15.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
PR
Act 60 - Export Services (Chapter 3)Active
Puerto Rico
- Flat rate
- 4.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- —
-
PR
Act 60 - Individual Investor (Chapter 2)Active
Puerto Rico
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- 15 yr