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Special tax regimes

Compare special tax programs for expats, investors, and digital nomads

All regimes (105)
Special tax regimes
Regime Type Status Flat rate Lump sum Duration Prior non-residency
BR Simples NacionalBrazil Flat rate Active 4.0% — — —
IN Special Economic Zones (SEZ)India Exemption Active — — 15 yr —
IN Startup India Tax BenefitsIndia Exemption Active — — 3 yr —
ID Tax Holiday for Pioneer IndustriesIndonesia Exemption Active — — 20 yr —
ID Skilled foreign resident — Indonesian-source income onlyIndonesia Exemption Active — — 4 yr —
IR Free trade and special economic zone incentivesIran Exemption Active — — 20 yr —
ZA Special Economic ZonesSouth Africa Flat rate Active 15.0% — — —
CO Zonas Francas (Free Trade Zones)Colombia Free zone Active 20.0% — — —
PK Returning expatriate foreign income exemptionPakistan Exemption Active — — 2 yr 4 yr
TR Foreign-source income exemption (Law No. 7582)Turkey Exemption Active — — 20 yr 3 yr
CL Artículo 3 LIR (foreign-source income exemption)Chile Exemption Active — — 3 yr —
FR Inbound assignee regime (Article 155 B)France Impatriate Active — — 8 yr 5 yr
SO Presumptive Tax Regime (PTR)Somalia Flat rate Active 1.5% — — —
MG Free zone enterprisesMadagascar Free zone Active 10.0% — 10 yr —
BW International Financial Services Centre (IFSC)Botswana Flat rate Active 15.0% — — —
BW Simplified tax regime for small businessesBotswana Exemption Active — — — —
KE Nairobi International Financial CentreKenya Flat rate Active 15.0% — 7 yr —
TH Long-Term Resident (LTR) Visa Tax BenefitsThailand Flat rate Active 17.0% — 10 yr —
TH BOI Investment PromotionThailand Exemption Active — — 13 yr —
ES Ley Beckham (Inbound Assignees)Spain Flat rate Active 24.0% — 6 yr 5 yr
PG Small Business TaxPapua New Guinea Flat rate Active 2.0% — — —
UZ IT Park Resident StatusUzbekistan Flat rate Active 1.0% — — —
ZW IFSC expatriate employmentZimbabwe Flat rate Active 15.0% — — —
ZW Special Economic ZonesZimbabwe Flat rate Active 15.0% — — —
FI Foreign Expert Tax RegimeFinland Impatriate Active 25.0% — 7 yr 5 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% — — —
PL Podatek liniowy (19% flat tax on business income)Poland Flat rate Active 19.0% — — —
PL Ryczałt od przychodów ewidencjonowanychPoland Lump sum Active — — — —
IT Impatriate RegimeItaly Percentage exemption Active — — 5 yr 3 yr
IT Lump-Sum Tax Regime (HNWIs)Italy Lump sum Active — EUR 300,000 15 yr 9 yr
IT Southern Italy 7% flat tax (retirees)Italy Flat rate Active 7.0% — 10 yr 5 yr
PH 8% tax on gross sales or receiptsPhilippines Flat rate Active 8.0% — — —
EC Residencia fiscal temporal (LRTI)Ecuador Exemption Active — — 5 yr —
NZ Transitional resident exemptionNew Zealand Non dom Active — — 4 yr 10 yr
NZ Non-resident visitorNew Zealand Exemption Active — — — —
GB FIG Regime (Foreign Income & Gains)United Kingdom Exemption Active — — 4 yr 10 yr
BY Hi-Tech Park (HTP)Belarus Free zone Active 0.0% — — —
KG High Technology Park (HTP)Kyrgyzstan Free zone Active 0.0% — — —
KH Qualified Investment Project (QIP)Cambodia Exemption Active — — 9 yr —
UY Tax holidays (new resident foreign capital income)Uruguay Exemption Active — — 11 yr 1 yr
UY New resident 7% IRPF on foreign capital incomeUruguay Flat rate Active 7.0% — — 1 yr
UY Zonas Francas (Free Trade Zones)Uruguay Free zone Active — — — —
GR Article 5A (HNW Alternative Taxation)Greece Lump sum Active — EUR 100,000 15 yr 7 yr
GR Article 5C (50% Employment Income Exemption)Greece Percentage exemption Active — — 7 yr 5 yr
GR Article 5B (7% Foreign Pension Regime)Greece Flat rate Active 7.0% — 15 yr 5 yr
KR Foreign employee flat tax rateSouth Korea Flat rate Active 19.0% — 20 yr —
PT Tax Incentive for Scientific Research and Innovation (IFICI)Portugal Non dom Active 20.0% — 10 yr 5 yr
AZ Industrial and technology park residentAzerbaijan Exemption Active 0.0% — 10 yr —
AZ Micro-entrepreneur service income exemptionAzerbaijan Percentage exemption Active — — — —
AE Free Zone RegimeUnited Arab Emirates Free zone Active 0.0% — — —
AE Small Business ReliefUnited Arab Emirates Exemption Active — — — —
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 Micro Business Status (0% Tax)Georgia Exemption Active 0.0% — — —
GE Small Business Status (1% Tax)Georgia Flat rate Active 1.0% — — —
LT Investment account (IA)Lithuania Deferral Active 15.0% — — —
TG Zone franche industrielle (ZFI)Togo Free zone Active — — — —
HR Income Tax Act art. 9(1)(26) (digital nomad receipts)Croatia Exemption Active 0.0% — — —
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 435,000 — 10 yr
MD Moldova Innovation Technology Park (MITP)Moldova Flat rate Active 7.0% — — —
MD SME special income tax (4%)Moldova Flat rate Active 4.0% — — —
BE Belgium expat tax regimeBelgium Impatriate Active — — 5 yr 5 yr
AM High-Tech Registry incentivesArmenia Flat rate Active 10.0% — — —
RW ICT Sector Tax IncentivesRwanda Flat rate Active 15.0% — 7 yr —
RW KIFC foreign-source PIT exemptionRwanda Exemption Active — — 5 yr 5 yr
DJ Zone franche (Free Zone Code)Djibouti Free zone Active 0.0% — 50 yr —
DJ Code des investissements (approved projects)Djibouti Exemption Active — — 10 yr —
IL Section 14 — new immigrant and senior returning residentIsrael Exemption Active — — 10 yr 10 yr
SV Bitcoin Legal Tender StatusEl Salvador Exemption Active 0.0% — — —
ME PIT Law art. 32d (digital nomad foreign employment income)Montenegro Exemption Active 0.0% — — —
CY Non-Domicile RegimeCyprus Non dom Active — — 17 yr —
CY 50% Exemption for Foreign WorkersCyprus Percentage exemption Active — — 17 yr 15 yr
CV Non-habitual residents tax regimeCape Verde Non dom Active 10.0% — 7 yr 5 yr
LU Impatriate tax regimeLuxembourg Percentage exemption Active — — 9 yr 5 yr
MU Global Business Licence (GBL)Mauritius Percentage exemption Active 3.0% — — —
KI Pioneer industry incentiveKiribati Flat rate Active 10.0% — 5 yr —
SG Pioneer Certificate Incentive (PC)Singapore Exemption Active 0.0% — 15 yr —
SG Development & Expansion Incentive (DEI)Singapore Flat rate Active 5.0% — 10 yr —
BB Barbados Welcome StampBarbados Exemption Active — USD 2,000 1 yr —
MT Global Residence Programme (GRP)Malta Flat rate Active 15.0% — — —
MT Residence Programme (RP)Malta Flat rate Active 15.0% — — —
MT Malta Retirement Programme (MRP)Malta Flat rate Active 15.0% — — —
MT Nomad Residence Permit (NRP) income tax rulesMalta Flat rate Active 10.0% — — —
MT Tax Treatment of Highly Skilled IndividualsMalta Flat rate Active 15.0% — 5 yr —
LI Taxation Based on Expenditure (Pauschalbesteuerung)Liechtenstein Lump sum Active 25.0% — — 10 yr
SM New company IGR reductionSan Marino Percentage exemption Active — — 5 yr —
TV International Companies Act income tax exemptionTuvalu Exemption Active — — — —
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 6 yr
GL Gross tax (resource and offshore construction)Greenland Flat rate Active 35.0% — — —
VI VIEDC Economic Development Commission (EDC)US Virgin Islands Percentage exemption Active 2.3% — — —
SX PenshonadoSint Maarten Flat rate Active 10.0% — — —
GI Category 2 (Qualifying Individuals)Gibraltar Lump sum Active — — — 5 yr
GI High Executive Possessing Specialist Skills (HEPSS)Gibraltar Impatriate Active — — — 3 yr
YT Mayotte global ZFANG (post-Chido recovery)Mayotte Free zone Active — — 5 yr —
GG Standard ChargeGuernsey Lump sum Active — GBP 50,000 — —
IM Income Tax Cap ElectionIsle of Man Lump sum Active — GBP 220,000 10 yr —
JE High Value Resident (HVR)Jersey Flat rate Active 1.0% — — —
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