Special Tax Regimes Hub 2026: Expat & New Resident Schemes
Comprehensive analysis of statutory preferential expat tax schemes worldwide. Compare flat-rate regimes, impatriate incentives, and digital nomad tax benefits across Europe and beyond.
Portugal NHR & IFICI Regime (2026)
Covers the transition from NHR to IFICI (NHR 2.0). 20% flat tax on eligible qualifying employment and freelance income in tech, research, and high-value activities.
Spain Beckham Law (Special Expat Regime)
Spanish special expatriate tax regime capped at 24% on labor income up to €600,000 for up to 6 years. Fully accessible to remote workers via the Digital Nomad Visa.
Netherlands 30% Ruling
Allows employers to grant 30% of gross salary as tax-free allowance to qualifying incoming expatriates with scarce expertise.
Italy Lump-Sum Flat Tax for High Earners
Fixed annual lump-sum tax replacing Italian personal income tax on all foreign-sourced income, capital gains, and assets for 15 years.
Denmark 27% Expat Researcher Scheme
Preferential 27% flat rate on employment income for highly-paid key employees and certified researchers recruited from abroad.
South Korea 19% Flat Tax Scheme
Foreign employees working in South Korea can elect a flat 19% income tax rate instead of standard progressive brackets reaching 45%.