Most European countries operate at least one statutory scheme that taxes a particular kind of taxpayer far more lightly than the standard rules — typically someone arriving from abroad, or someone running a very small business alone. These are not loopholes. They are written into law, openly advertised by the countries that offer them, and they are competing for you.
The catch is almost always the same: short application deadlines, and conditions that must be true before you arrive. This guide covers 14 regimes across 14 countries, with the official source for each.
How these schemes work
They come in a few recognisable shapes:
- A flat rate replacing progressive bands. Spain’s Beckham Law is the best-known: qualifying arrivals are taxed at a fixed rate rather than climbing the ordinary scale.
- A slice of salary made tax-free. The Dutch 30% ruling exempts a portion of gross pay outright, which is worth most to high earners.
- Foreign income left out of scope. Some regimes tax only locally-sourced income, leaving foreign investment or business income untaxed in the new country.
- A single turnover tax for tiny businesses. Latvia’s micro-enterprise tax replaces income tax and social contributions with one charge on revenue, which removes the payroll machinery entirely.
Nearly all are time-limited. When the clock runs out you move onto ordinary rates, so a regime is a reason to plan a stay, not a permanent state.
Inbound and expatriate regimes (10)
For people moving into the country to work. The common conditions are that you were not tax resident there for some number of years beforehand, that you take up qualifying employment, and that you apply within a short window of starting.
🇪🇸 Beckham Law· Spain
24% flat (≤ €600k)Special tax regime for inbound talent
Workers who relocate to Spain for employment can elect to be taxed only on Spanish-sourced income at a flat 24% rate (up to €600k) for up to six tax years.
What you get
- Flat 24% on first €600k of Spanish-sourced income (47% above)
- Foreign-sourced income generally not taxed in Spain
- No wealth tax on non-Spanish assets
- Simplified filing under Modelo 151
What you must satisfy
- Not Spanish tax resident in the prior 5 years
- Move triggered by an employment contract or board appointment
- Apply within 6 months of starting work in Spain
- Spanish employer (or foreign employer with a Spanish PE)
🇫🇮 Foreign expert flat 32%· Finland
32% flatReduced flat-rate income tax for inbound specialists
Qualifying foreign experts who become Finnish tax residents pay a flat 32% state income tax (instead of progressive rates up to ~57%) for up to 84 months.
What you get
- Flat 32% state tax (vs. progressive up to ~57%)
- No municipal or church tax on the qualifying salary
- Includes social-security contributions deduction
- Up to 7 years of relief from start of work
What you must satisfy
- Foreign citizen, not Finnish tax resident in prior 5 years
- Cash salary ≥ €5,800/month
- Special expertise (research, R&D, teaching, key personnel)
- Apply within 90 days of starting employment in Finland
🇸🇪 Expert tax relief (Forskarskattenämnden)· Sweden
25% of comp tax-free25% income exclusion for foreign experts and key personnel
Foreign specialists, researchers and key personnel hired into Sweden can have 25% of cash compensation and certain benefits excluded from income tax for up to seven years.
What you get
- 25% of qualifying compensation income-tax-free
- Excluded amount also free of social contributions
- Relocation costs and trips home tax-free
- Reduced effective rate vs. standard 30%+ municipal tax
What you must satisfy
- Foreign citizen recruited from outside Sweden
- Salary above ~2× the price base amount (≈ SEK 114k/month, 2024)
- Or recognised expertise/research role (independent test)
- Apply to Forskarskattenämnden within 3 months of starting
🇳🇱 30% ruling· Netherlands
30% of gross income tax-freeTax-free allowance for inbound experts
Foreign employees recruited from abroad with scarce expertise can receive 30% of their gross salary tax-free for up to five years (phased reduction since 2024).
What you get
- 30% of gross salary paid tax-free (capped from 2024 onward)
- Partial non-resident status: most non-Dutch income excluded
- Free Dutch driving-licence conversion
- Relocation and school-fee reimbursements untaxed
What you must satisfy
- Recruited from outside the Netherlands
- Demonstrable scarce specific expertise
- Salary above the 2024 threshold (≈ €46k; €35k for under-30 PhDs)
- Lived more than 150 km from the Dutch border for 16 of 24 months prior
🇦🇪 0% personal income tax· UAE (Dubai)
0% PITNo income tax — corporate tax only on businesses ≥ AED 375k
The UAE levies no personal income tax on salary, capital gains or dividends. Corporate tax (introduced June 2023) applies only to business profits above AED 375k at 9%.
What you get
- 0% personal income tax on salary, dividends, capital gains
- 0% inheritance / wealth tax
- No social-security contributions for non-GCC nationals
- Free-zone companies retain 0% CIT on qualifying activities
What you must satisfy
- UAE residence visa (employment, freelance, golden visa, etc.)
- Substance: spend ≥ 90 days/year (183 for tax-residence certificate)
- Tax-residence certificate via FTA for treaty benefits
- Qualifying free-zone status for 0% CIT
🇵🇹 IFICI / NHR 2.0· Portugal
20% flat on PT-sourced incomeTax incentive for scientific research and innovation
Replacement for the original NHR (effective 2024). New residents working in qualifying high-value activities pay a flat 20% on Portuguese employment/self-employment income for 10 years; most foreign-sourced employment income is exempt.
What you get
- 20% flat on Portuguese employment & self-employment income
- Foreign-sourced employment/self-employment income exempt
- Pension income from abroad taxed at 10%
- 10-year window from year of arrival
What you must satisfy
- Become Portuguese tax resident in 2024 or later
- Not Portuguese tax resident in the prior 5 years
- Work in a qualifying high-value activity (research, ICT, healthcare, listed roles)
- Apply via Portal das Finanças by 31 March of the following year
🇨🇭 Lump-sum taxation (Forfait fiscal)· Switzerland
Tax based on lifestyle expenditure, not income
Wealthy non-Swiss residents not gainfully employed in Switzerland may elect to be taxed on their estimated annual living expenses (minimum CHF 421k federal base in 2024) in eligible cantons.
What you get
- No declaration of worldwide income or assets
- Predictable annual tax liability
- Available federally + in most cantons (not ZH/BS/SH/AR/BL)
- Can be combined with cantonal-level negotiation
What you must satisfy
- Non-Swiss citizen taking up Swiss residence (or first residence in 10+ years)
- No gainful employment in Switzerland
- Tax base ≥ 7× rent or annual rental value of home
- Federal minimum tax base CHF 421,700 (2024)
🇮🇪 SARP — Special Assignee Relief Programme· Ireland
30% relief on income > €100kIncome-tax relief for assignees relocating to Ireland
Qualifying employees assigned or transferred to work in Ireland can claim relief on 30% of employment income above €100k for up to five years.
What you get
- 30% of qualifying income above €100k excluded from income tax
- School-fee reimbursement up to €5k per child tax-free
- Trip-home expenses tax-free for assignee + family
- Available to PAYE assignees and Irish-hired secondees
What you must satisfy
- Employee of a Revenue-approved company
- Tax-resident in Ireland for the year of relief
- Worked outside Ireland for the same/associated employer for 6+ months
- File Form SARP 1A within 90 days of arrival in Ireland
🇬🇧 Non-dom regime — transitional rules· United Kingdom
0% on foreign income (4-year window)Replaced 6 April 2025 by FIG (Foreign Income & Gains) regime
The historic remittance-basis non-dom regime ended on 5 April 2025. New arrivals (10+ years non-UK resident) now get 100% tax-free foreign income for 4 years under the FIG regime; existing non-doms get transitional reliefs.
What you get
- FIG: 100% UK tax exemption on foreign income & gains, 4 years
- TRF: 12%/15% on prior unremitted foreign income (one-off)
- Rebasing relief on assets held at 5 April 2017 (former remittance-basis users)
- Available to anyone arriving with 10+ years non-UK residence
What you must satisfy
- Non-UK tax resident in the prior 10 consecutive years
- Become UK resident on or after 6 April 2025
- Make the FIG election on the self-assessment return
- Lose UK personal allowance for years where claimed
🇧🇪 Expat tax regime (BBIK / RIIE)· Belgium
Up to 30% of salary tax-freeUp to 30% of salary tax-free for inbound staff
Foreign nationals or returning Belgians recruited into a Belgian entity can receive up to 30% of their gross salary as a tax- and social-security-free expat allowance, capped at €90k/year, for up to five years (extendable by three).
What you get
- 30% of gross salary tax-free, capped at €90k/year
- Relocation costs (one-off) tax-free, capped at €1,500
- School-fee reimbursement tax-free
- Renewable for an additional 3 years (8 max)
What you must satisfy
- Recruited directly from abroad by a Belgian employer
- Did not live within 150 km of the Belgian border for 60 of last 72 months
- Gross annual salary ≥ €75k (2024 threshold)
- Employer files application within 3 months of arrival
Self-employment regimes (3)
For solo operators and very small businesses. These usually trade a lower or simpler tax charge against a turnover ceiling, restrictions on employing others, and reduced social insurance — which quietly means a reduced pension entitlement.
🇱🇻 Micro-enterprise tax (MUN)· Latvia
25% on turnover (40% above €25k)Single-rate regime for very small businesses
Latvian micro-enterprises pay 25% on turnover up to €25k (40% above). The single tax replaces PIT, mandatory social contributions and most other employer levies for the owner.
What you get
- Single 25% rate replaces PIT + employer/employee VSAOI
- No accounting overhead for receipts above €25k threshold
- Owner can be sole employee / no payroll setup
- Quarterly filing only
What you must satisfy
- Sole proprietorship or SIA with single owner-employee
- Annual turnover ≤ €40k (single owner)
- Owner is the only employee
- Cannot combine with VAT registration above €40k
🇱🇹 Individual Activity Certificate· Lithuania
5–15% effective PITSimplified flat-rate regime for self-employed
Solo professionals registered for individual activity (Individuali veikla) pay a tax credit-adjusted PIT (effectively 5–15%) plus reduced social/health contributions, with no separate company filing.
What you get
- Effective PIT 5–15% after the income-based tax credit
- 30% deemed expenses, no receipts required
- Single annual GPM declaration; no VAT below €45k turnover
- Compatible with employment income (taxed separately)
What you must satisfy
- Lithuanian tax resident or EU resident with PE
- Register the activity with VMI (Tax Inspectorate)
- Annual income < €35k for the full credit benefit
- Pay quarterly VSD/PSD social contributions
🇪🇪 e-Residency + 0% retained-profit regime· Estonia
22% only on distributed profitEstonia's flat 22% only on distributed corporate profit
Estonian resident companies (including those owned by e-Residents) pay 0% corporate tax on retained earnings — tax only triggers on dividend distribution at a flat 22% (2025 rate).
What you get
- 0% CIT until profit is distributed as dividends
- Run an Estonian OÜ remotely with a digital ID
- EU VAT registration and IBAN access
- Salary to a non-resident shareholder taxed in residence country
What you must satisfy
- Apply for e-Residency through Politsei- ja Piirivalveamet
- Incorporate an OÜ (€2,500 share capital, can be unpaid)
- Engage a local contact person (notary or service provider)
- Annual report and CIT-on-dividends declaration
At a glance
| Country | Regime | Type | Headline rate | Duration |
|---|---|---|---|---|
| 🇱🇻 Latvia | Micro-enterprise tax (MUN) | Self-employed | 25% on turnover (40% above €25k) | — |
| 🇱🇹 Lithuania | Individual Activity Certificate | Self-employed | 5–15% effective PIT | — |
| 🇪🇪 Estonia | e-Residency + 0% retained-profit regime | Self-employed | 22% only on distributed profit | — |
| 🇩🇪 Germany | Werbungskosten + Altersvorsorge | Deductions | — | — |
| 🇪🇸 Spain | Beckham Law | Inbound / expatriate | 24% flat (≤ €600k) | 6 yrs |
| 🇫🇮 Finland | Foreign expert flat 32% | Inbound / expatriate | 32% flat | 7 yrs |
| 🇸🇪 Sweden | Expert tax relief (Forskarskattenämnden) | Inbound / expatriate | 25% of comp tax-free | 7 yrs |
| 🇳🇱 Netherlands | 30% ruling | Inbound / expatriate | 30% of gross income tax-free | 5 yrs |
| 🇦🇪 UAE (Dubai) | 0% personal income tax | Inbound / expatriate | 0% PIT | — |
| 🇵🇹 Portugal | IFICI / NHR 2.0 | Inbound / expatriate | 20% flat on PT-sourced income | 10 yrs |
| 🇨🇭 Switzerland | Lump-sum taxation (Forfait fiscal) | Inbound / expatriate | — | — |
| 🇮🇪 Ireland | SARP — Special Assignee Relief Programme | Inbound / expatriate | 30% relief on income > €100k | 5 yrs |
| 🇬🇧 United Kingdom | Non-dom regime — transitional rules | Inbound / expatriate | 0% on foreign income (4-year window) | 4 yrs |
| 🇧🇪 Belgium | Expat tax regime (BBIK / RIIE) | Inbound / expatriate | Up to 30% of salary tax-free | 5 yrs |
Before you count on one
- The deadline is the whole game. Several of these must be claimed within months of starting work. Miss it and the benefit is usually gone for good, not merely delayed.
- Check the look-back period before you move. Conditions like “not resident in the previous five years” are tested against history you can no longer change once you have arrived.
- A lower rate can mean a smaller pension. Regimes that cut social contributions cut the entitlement those contributions buy.
- Model the cliff edge. Work out your net pay under ordinary rates as well, so the end of the regime is not a surprise.
- These change often. Inbound regimes are politically contested and get tightened or withdrawn at short notice. Each entry above links to the authority’s own page — check it before relying on the figure.
Where the calculator supports a regime it can be switched on directly on the country page, so you can see the difference against ordinary rates rather than estimating it.