Tax Guides
Tax guides for Portugal, Spain, Italy and Greece
Movingto's tax guides explain how tax works when you move to Portugal, Spain, Italy or Greece in 2026, including the special regimes for new residents: Portugal's IFICI (20% for 10 years), Spain's Beckham Law (24% up to €600,000), Italy's €300,000 flat tax and 7% pensioner regime, and Greece's €100,000 non-dom and 7% pensioner regimes.
An expat tax regime is a special, time-limited tax status that a country offers to new residents who meet its conditions.
Movingto is a Portugal-first immigration firm that puts a named, Bar-registered lawyer from its in-house legal team on your case and publishes its fees.
Updated . See the best European tax regimes for expats, Portugal tax services and published fees.
Country Tax Guides
Country Tax Guides
Portugal Tax Guide
Portugal tax residency, income tax, VAT, property tax, IFICI, and planning basics.
Read guideSpain Tax Guide
Spanish tax residency, income tax, wealth tax, non-resident rules, and filing basics.
Read guideItaly Tax Guide
Italian tax residency, income tax, flat-tax regimes, property taxes, and compliance.
Read guideGreece Tax Guide
Greek tax residency, income tax, foreign income, property taxes, and planning basics.
Read guideSpecial Regimes
Special Regimes
Cost & Setup
Cost & Setup
Special regimes
Which tax regimes can new residents use in 2026?
| Regime | Headline tax | Length | Source |
|---|---|---|---|
| Portugal IFICI | 20% on eligible Portuguese work income; most foreign income exempt, pensions excluded | 10 years | Portal das Finanças IFICI FAQ |
| Spain Beckham Law | 24% on employment income up to €600,000, 47% above | Move year + 5 | LIRPF art. 93 |
| Italy flat tax (24-bis) | €300,000 a year on foreign income, +€50,000 per family member (moves from 1 Jan 2026) | Up to 15 years | TUIR art. 24-bis |
| Italy 7% pensioner regime | 7% on all foreign income | Move year + 9 | TUIR art. 24-ter |
| Greece non-dom (5A) | €100,000 a year on foreign income, +€20,000 per family member | Up to 15 years | Greek Income Tax Code art. 5A |
| Greece 7% pensioner regime (5B) | 7% on all foreign income | Up to 15 years | Greek Income Tax Code art. 5B |
Official sources checked 18 October 2026. Eligibility depends on your facts; a licensed tax adviser in the country confirms it.
Common questions
Tax guides: common questions
When do I become tax resident in Portugal, Spain, Italy or Greece?
In all four, spending more than 183 days in the country in a year makes you tax resident, and other tests, such as where your home, family or main interests are, can also apply. Each guide explains the test for that country.
Is Portugal's NHR still available?
No. The Non-Habitual Resident regime closed to most new arrivals from 1 January 2024. Its successor, IFICI, taxes eligible Portuguese work income at 20% for 10 years but is narrower and gives no foreign-pension break (Law 82/2023 and the Portal das Finanças IFICI FAQ, checked 18 October 2026).
Which country has a 7% tax for retirees?
Italy and Greece. Italy's 7% regime applies in towns of up to 30,000 people in eligible southern regions for the move year and the next 9; Greece's applies anywhere in the country for up to 15 years (TUIR art. 24-ter and Greek Income Tax Code art. 5B, checked 18 October 2026).