Income tax cap
Income tax cap is a residence route in Isle of Man (Statuto fiscale speciale). Tax status, not a permit. Resident individuals may elect to cap total income tax at ~£220,000/yr (≈£440k jointly assessed couple) for 5 years. Max rate 22%; no CGT, IHT, stamp duty or wealth tax. Cap figure indexed — verify current year.
Special tax regimes for new residents →Requirements at a glance
How holders are taxed
10%/22% on worldwide income, total tax capped at ~£220k per person
Next steps
Check the official page for the current rules and fees, compare this route with the other programmes on the interactive map, and talk to a licensed immigration lawyer or authorised agent before applying.
| Categoria | Statuto fiscale speciale |
|---|---|
| Investimento | — |
| Tasse (famiglia) | CHF 0 |
| Reddito / anno | — |
| Patrimonio | — |
| Soggiorno min. | — |
| Residenza perm. | — |
| Cittadinanza | — |
| Lavoro | yes |
| Ammessi | IoM tax residents (needs separate residence right) |
| Imposte | 10%/22% on worldwide income, total tax capped at ~£220k per person |
| Stato al | 2026-10 |
Solo informazione generale – non è consulenza fiscale, legale, migratoria, d'investimento o finanziaria, né un rapporto con il cliente. Dati semplificati, indicativi e forse non aggiornati. Verificate sempre con l'autorità ufficiale e un professionista abilitato del paese prima di agire. Eventuali link partner sono indicati e possono generarci un compenso.