Income tax cap
Income tax cap is a residence route in Isle of Man (Chế độ thuế đặc biệt). 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.
| Loại | Chế độ thuế đặc biệt |
|---|---|
| Đầu tư | — |
| Phí (gia đình) | CHF 0 |
| Thu nhập / năm | — |
| Tài sản | — |
| Lưu trú tối thiểu | — |
| Thường trú | — |
| Quốc tịch | — |
| Làm việc | yes |
| Đối tượng | IoM tax residents (needs separate residence right) |
| Thuế | 10%/22% on worldwide income, total tax capped at ~£220k per person |
| Tính đến | 2026-10 |
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.