Special tax regimes
Compare special tax programs for expats, investors, and digital nomads
| Regime | Type | Status | Flat rate | Lump sum | Duration | Prior non-residency |
|---|---|---|---|---|---|---|
 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 | — |
 TH
BOI Investment PromotionThailand
|
Exemption | Active | — | — | 13 yr | — |
 VN
Economic Zones & High-Tech ParksVietnam
|
Exemption | Active | 10.0% | — | 15 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 | — |
 PA
Sede de Empresas Multinacionales (SEM)Panama
|
Exemption | Active | — | — | — | — |
 SV
Bitcoin Legal Tender StatusEl Salvador
|
Exemption | Active | 0.0% | — | — | — |
 SG
Pioneer Certificate Incentive (PC)Singapore
|
Exemption | Active | 0.0% | — | 15 yr | — |
 BB
Barbados Welcome StampBarbados
|
Exemption | Active | — | USD 2,000 | 1 yr | — |
 PR
Act 60 - Individual Investor (Chapter 2)Puerto Rico
|
Exemption | Active | 0.0% | — | 15 yr | 15 yr |
-
IN
Special Economic Zones (SEZ)Active
India
- Flat rate
- —
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- —
-
IN
Startup India Tax BenefitsActive
India
- Flat rate
- —
- Lump sum
- —
- Duration
- 3 yr
- Prior non-residency
- —
-
ID
Tax Holiday for Pioneer IndustriesActive
Indonesia
- Flat rate
- —
- Lump sum
- —
- Duration
- 20 yr
- Prior non-residency
- —
-
TH
BOI Investment PromotionActive
Thailand
- Flat rate
- —
- Lump sum
- —
- Duration
- 13 yr
- Prior non-residency
- —
-
VN
Economic Zones & High-Tech ParksActive
Vietnam
- Flat rate
- 10.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- —
-
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
- —
-
PA
Sede de Empresas Multinacionales (SEM)Active
Panama
- Flat rate
- —
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
SV
Bitcoin Legal Tender StatusActive
El Salvador
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
- 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
- —
-
PR
Act 60 - Individual Investor (Chapter 2)Active
Puerto Rico
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- 15 yr