Residence planning

Special tax regimes for new residents

A special tax regime can change the treatment of particular income for eligible people. A useful comparison starts with the income you actually receive and the conditions you can meet, rather than the lowest advertised rate.

Guide reviewed 2026-10-08 · Programme snapshots shown individually below

Map the scope of the regime

List salary, dividends, capital gains, pensions, rent and business income. Ask which categories the regime covers and whether source, remittance, previous residence or the type of work matters. Check excluded income and any minimum tax alongside the headline treatment.

Check entry and continuing conditions

Find the official application process, deadline and evidence requirements. Confirm whether approval must be requested separately from immigration permission and whether your spouse needs a separate assessment. Keep a calendar of conditions that must be maintained each year.

Plan for the end from the start

Compare the ordinary tax system as well as the special regime. Ask what happens when the regime expires, eligibility changes or you leave the country. Review the departure country and any applicable treaty before treating a destination’s advertised benefit as your overall tax outcome.

Explore programmes by country

29 directory entries across 23 countries. Closed routes, placeholder records and entries without a recorded official source are excluded. A listing does not confirm current availability or eligibility; follow the official source in each profile.

Belgium →

Cyprus →

France →

Georgia →

Gibraltar →

Greece →

Guernsey →

Honduras →

Ireland →

Isle of Man →

Italy →

Jersey →

Malta →

Morocco →

Poland →

Portugal →

Puerto Rico →

Spain →

Switzerland →

Turkey →

United Kingdom →

Uruguay →

US Virgin Islands →

Common questions

Does a special tax regime provide a visa?

Do not assume it does. Confirm both permission to reside and eligibility for the tax treatment with the relevant authorities.

Can I compare regimes using one tax rate?

A single rate omits scope, exclusions, minimum charges and time limits. Build a comparison using your income categories and the ordinary system that applies afterwards.

Sources and scope

General planning information, not personalised tax, immigration or investment advice. The programme directory reflects recorded snapshots; the guide review date does not mean every programme has been reverified.

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