Tax comparison
Best European Tax Regimes for Expats (2026)
The best European tax regimes for expats in 2026 are Italy's EUR 300,000 flat tax and Greece's EUR 100,000 non-dom regime for large foreign incomes, the 7% regimes in Italy and Greece for foreign pensioners, and Spain's Beckham Law (24% up to EUR 600,000) or Portugal's IFICI (20%) for people moving to work. The right one depends on how you earn: lump sums suit investment income, the 7% regimes suit pensions, and the work regimes cut tax on salaries earned in the country (Normattiva, Greek Income Tax Code, BOE and Portal das Finanças, checked 18 October 2026).
An expat tax regime is a special, time-limited tax status that a country grants to new residents who meet its conditions, such as a fixed sum on foreign income or a reduced rate on local work income.
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Side by side
Best European tax regimes for expats compared (2026)
| Regime | Country | Best for | Headline tax | Years | Key condition |
|---|---|---|---|---|---|
| Neo-residents flat tax | Italy | High foreign income / HNW | Flat EUR 300,000/yr on all foreign income, +EUR 50,000 per family member, for moves from 1 January 2026 (EUR 200,000 or EUR 100,000 for earlier movers) | 15 | Not Italian tax resident in 9 of the prior 10 years |
| Non-dom lump-sum | Greece | High foreign income / HNW | Flat EUR 100,000/yr on all foreign income (+EUR 20k per family member) | 15 | EUR 500,000 investment within 3 years (not needed if you hold a Greek investor residence permit); not resident 7 of the prior 8 years |
| 7% pensioner regime | Greece | Foreign pensioners | 7% on all foreign income | 15 | Foreign pension; not resident 5 of the prior 6 years; moving from a country with a tax-cooperation agreement with Greece; live anywhere in Greece |
| 7% pensioner regime | Italy | Foreign pensioners | 7% on all foreign income | Move year + 9 | Foreign pension; move to a town of 30,000 people or fewer in one of 8 southern regions or listed earthquake areas; not Italian resident the prior 5 years |
| Beckham Law | Spain | Inbound employees & directors | 24% on employment income up to EUR 600,000 (47% above); all employment income counts as Spanish | Move year + 5 | Not Spanish tax resident the prior 5 years; opt in within 6 months of Social Security registration |
| Impatriati | Italy | Inbound skilled workers | 50% of Italian work income exempt (60% with a minor child), up to EUR 600,000 | 5 | Not Italian resident the prior 3 years (longer with the same employer); high qualification; 4-year stay commitment |
| Impatriate regime (5C) | Greece | Inbound workers | 50% of Greek work income exempt | 7 | Work for a Greek employer or Greek branch, or a business in Greece; not resident 5 of the prior 6 years; 2-year stay commitment |
| IFICI ('NHR 2.0') | Portugal | Researchers & highly-qualified roles | 20% on eligible Portuguese employment and self-employment income; most foreign income exempt, pensions excluded | 10 | Eligible role or employer; not Portuguese tax resident the prior 5 years; no foreign-pension break |
As of 2026. Special regimes change with annual budget laws and have strict eligibility and deadlines; figures and rules are confirmed by a licensed tax adviser in each country. Portugal's legacy NHR regime is closed to new arrivals (grandfathering applies); IFICI is its successor.
Official sources (checked 18 October 2026): Italy, TUIR art. 24-bis, art. 24-ter and the Agenzia delle Entrate impatriati page; Greece, Income Tax Code art. 5A, 5B and 5C (consolidated text); Spain, Personal Income Tax Act art. 93 (BOE); Portugal, Portal das Finanças IFICI FAQ.
Moving to work remotely? Compare the best European digital nomad visas, including which ones open a tax regime. Movingto's fees are on the pricing page: Portugal NHR and IFICI from EUR 350, the Spain Beckham Law from EUR 700 and the Italy 7% flat-tax setup from EUR 1,250.
You live off investments, dividends, or a business abroad
The lump-sum regimes tax all of your foreign income at a fixed amount regardless of size. Italy's neo-residents flat tax suits the largest foreign incomes; Greece's non-dom is a lower flat fee but expects a EUR 500,000 investment (waived if you hold a Greek Golden Visa).
You are retiring on a foreign pension
Both Italy and Greece tax all foreign income at a flat 7%. Greece lets you live anywhere in the country; Italy requires a town of 30,000 people or fewer in the south or in listed earthquake areas (the limit was 20,000 before 7 April 2026). Portugal's old NHR pension break is closed to new arrivals.
You are relocating for a job or to run a business
These regimes discount tax on income you earn locally. Spain's Beckham Law caps employment tax at 24% to EUR 600,000; Italy's impatriati and Greece's 5C exempt 50% of work income; Portugal's IFICI gives 20% on eligible income but only for narrow, highly-qualified roles.
Portugal tax services
NHR/IFICI, filing, NIF, and US tax for Americans.
View Portugal tax servicesSpain tax services
Beckham Law, wealth and solidarity tax, Modelo 720, autonomo.
View Spain tax servicesItaly tax services
Flat tax, impatriati, 7% pensioner, filing, and setup.
View Italy tax servicesGreece tax services
Non-dom, 7% pensioner, impatriate, filing, and AFM.
View Greece tax servicesCommon questions
Expat tax regime FAQs
Which European country has the best tax regime for expats?
There is no single best one - it depends on your income type. For large foreign investment income, Italy's neo-residents flat tax and Greece's non-dom lump-sum are designed for high net worth. For a foreign pension, Italy and Greece both offer a 7% flat tax. For people relocating to work, Spain's Beckham Law, Italy's impatriati, Greece's 5C, and Portugal's IFICI discount tax on locally earned income. A licensed adviser in the relevant country confirms which fits.
Is Portugal's NHR still available?
No. Portugal's classic Non-Habitual Resident regime closed to most new arrivals from 1 January 2024, with grandfathering for earlier qualifiers. Its successor, IFICI, taxes eligible Portuguese work income at 20% for 10 years and exempts most foreign income, but it is narrower and role-based and does not give the foreign-pension break NHR did.
Do these regimes tax my foreign income?
It varies by regime. The lump-sum (Italy neo-residents, Greece non-dom) and the 7% pensioner regimes apply a flat charge to all foreign income. Spain's Beckham Law taxes all your employment income, wherever the work is done, plus Spanish-source income, and leaves most other foreign income untaxed. The work-based reliefs (impatriati, 5C, IFICI) discount locally earned income. None remove your home-country obligations - US citizens, for example, keep filing US returns wherever they live.
How long do the regimes last?
The lump-sum and Greek pensioner regimes run up to 15 years. Italy's 7% pensioner regime covers the year you move and the following nine tax years, Portugal's IFICI 10 years, Greece's 5C impatriate relief 7 years, Spain's Beckham Law the year you move plus 5, and Italy's impatriati 5 years. Each is generally non-renewable and has its own application deadline.
Are the figures on this page final?
No. Special tax regimes are set by annual budget laws and change - Italy's flat tax rose from EUR 100,000 to EUR 300,000 between 2024 and 2026, and Italy cut its middle income-tax rate from 35% to 33% for 2026. Treat every figure here as a 2026 guide and confirm the current position and your eligibility with a licensed tax adviser in the relevant country before relying on it.
Which European countries have a 7% tax for retirees?
Italy and Greece. Both tax all foreign income at a flat 7%. Greece's regime lasts up to 15 years and lets you live anywhere in the country, if you were not Greek tax resident in 5 of the prior 6 years. Italy's covers the year you move and the following nine tax years, but only in towns of 30,000 people or fewer in Sicily, Calabria, Sardinia, Campania, Basilicata, Abruzzo, Molise or Puglia, or in listed earthquake areas, if you were not Italian resident in the prior 5 years (TUIR art. 24-ter and Greek Income Tax Code art. 5B, checked 18 October 2026).
Can digital nomads use these tax regimes?
Only some. Spain's Beckham Law expressly covers employees who hold Spain's international telework visa. Greece's 50% relief needs work for a Greek employer or a business in Greece, which the Greek digital nomad visa rules out. Portugal's IFICI needs an eligible role or employer. Holding a digital nomad visa does not give a tax break by itself (Personal Income Tax Act art. 93 and Greek Income Tax Code art. 5C, checked 18 October 2026).
Do I have to live in the country to use an expat tax regime?
Yes. Each regime is for people who become tax resident in that country. In Portugal, Spain, Italy and Greece, spending more than 183 days there in a year makes you tax resident, and other tests, such as where your home or family is, can also apply.
How much does Movingto charge to set up an expat tax regime?
Movingto publishes its fees: Portugal NHR or IFICI from EUR 350, Spain's Beckham Law from EUR 700, and Italy's 7% flat-tax or tax-residence setup from EUR 1,250. Other services are quoted per case. Government fees and any tax due are separate.