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% | — | — | — |
 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
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% | — | — | — |
 MY
Labuan International Business and Financial CentreMalaysia
|
Flat rate | Active | 3.0% | — | — | — |
 GR
Pensioner Regime (7% Flat)Greece
|
Flat rate | Active | 7.0% | — | 15 yr | 5 yr |
 GE
Small Business Status (1% Tax)Georgia
|
Flat rate | Active | 1.0% | — | — | — |
 DK
Researcher/Key Employee Tax SchemeDenmark
|
Flat rate | Active | 27.0% | — | 7 yr | 10 yr |
 RW
ICT Sector Tax IncentivesRwanda
|
Flat rate | Active | 15.0% | — | 7 yr | — |
 SG
Development & Expansion Incentive (DEI)Singapore
|
Flat rate | Active | 5.0% | — | 10 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 | — |
-
BR
Simples NacionalActive
Brazil
- Flat rate
- 4.0%
- Lump sum
- —
- Duration
- —
- 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
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
- —
-
MY
Labuan International Business and Financial CentreActive
Malaysia
- Flat rate
- 3.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
GR
Pensioner Regime (7% Flat)Active
Greece
- Flat rate
- 7.0%
- Lump sum
- —
- Duration
- 15 yr
- Prior non-residency
- 5 yr
-
GE
Small Business Status (1% Tax)Active
Georgia
- Flat rate
- 1.0%
- 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
-
RW
ICT Sector Tax IncentivesActive
Rwanda
- Flat rate
- 15.0%
- Lump sum
- —
- Duration
- 7 yr
- Prior non-residency
- —
-
SG
Development & Expansion Incentive (DEI)Active
Singapore
- Flat rate
- 5.0%
- Lump sum
- —
- Duration
- 10 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
- —