Income tax cap
Income tax cap is a residence route in Isle of Man (特殊稅務身份). 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.
| 類別 | 特殊稅務身份 |
|---|---|
| 投資 | — |
| 費用（家庭） | CHF 0 |
| 收入 / 年 | — |
| 資產 | — |
| 最低居住 | — |
| 永居 | — |
| 入籍 | — |
| 工作 | yes |
| 申請資格 | IoM tax residents (needs separate residence right) |
| 稅收 | 10%/22% on worldwide income, total tax capped at ~£220k per person |
| 截至 | 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 Figures are simplified, indicative and may be out of date.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.