Cited June 2026 · 19 primary sources · screening, not advice

EU countries with a special expat tax regime, ranked by headline tax rate

About this shortlist

Several EU countries run a special inbound or pension tax regime that applies a reduced or flat rate for qualifying new residents. This shortlist covers countries in the dataset that carry such a regime and ranks them by their headline personal income tax rate, lowest first, using the figure from PwC Worldwide Tax Summaries. The special regime rate itself may differ from the headline; see each country page and the linked tax regime pages for the scheme-specific rate. Run the screener at /screener to apply eligibility and income filters.

Ranked results

  1. 1

    Cyprus

    Cited facts for Cyprus
    Top personal income tax rate 35 % Good PwC Worldwide Tax Summaries, Cyprus individual, taxes on personal income Verified 2026-06-25 Top rate is 35%, applicable to chargeable income above 72,000 euros per year from 1 January 2026.
    Cost of living 89.2 EU27=100 Verified Eurostat API, tec00120 comparative price levels of final consumption by private households Verified 2026-06-25 Index key 2025 for CY returns 89.2 (EU27 = 100).
    Digital nomad visa income floor 3500 EUR/month Good Cyprus Deputy Ministry of Migration and International Protection (gov.cy) Verified 2026-06-25 a stable and sufficient monthly net income of at least 3,500 euros (after deduction of contributions and taxes)
  2. 2

    Malta

    Cited facts for Malta
    Top personal income tax rate 35 % Good PwC Worldwide Tax Summaries, Malta individual, taxes on personal income Verified 2026-06-25 Income is taxable at graduated progressive rates, ranging from 0% to 35%. Single rates table: 60,001 and above taxable income at 35 percent.
    Cost of living 91.9 EU27=100 Verified Eurostat, comparative price levels of consumer goods and services (tec00120) Verified 2026-06-25 API JSON response for MT: value 91.9 for period 2025 (EU27 = 100).
    Digital nomad visa income floor 3500 EUR/month Good Residency Malta Agency, Malta Nomad Residence Permit eligibility Verified 2026-06-25 a minimum gross yearly income of 42,000 euros (approximately 3,500 euros per month) for applications from 1 April 2024.
  3. 3

    Italy

    Cited facts for Italy
    Top personal income tax rate 43 % Good PwC Worldwide Tax Summaries, Italy, taxes on personal income Verified 2026-06-25 National income tax top rate 43 percent on taxable income over 50,000 euros, plus regional (1.23 to 3.33 percent) and municipal (0 to 0.9 percent) surcharges.
    Cost of living 97.1 EU27=100 Verified Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-25 Italy price level index for actual individual consumption (EU27 = 100): 97.1 in 2025 (100 = EU average).
    Digital nomad visa income floor 2066 EUR/month Good Consolato Generale d'Italia Boston, digital nomad / remote worker visa Verified 2026-06-25 the minimum legal income is no less than 24,789 euros (or the equivalent in USD) per year, about 2,066 euros per month.
  4. 4

    Greece

    Cited facts for Greece
    Top personal income tax rate 44 % Good PwC Worldwide Tax Summaries, Greece, taxes on personal income Verified 2026-06-24 Top marginal personal income tax rate 44 percent on income above 60,000 euros (scale 9, 20, 26, 34, 39, 44 percent).
    Cost of living 87.4 EU27=100 Verified Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-24 Greece price level index for actual individual consumption (EU27 = 100): 87.4 in 2025 (100 = EU average).
    Digital nomad visa income floor 3500 EUR/month Good Hellenic Ministry of Migration and Asylum, digital nomad residence permit (Migration Code, Law 5038/2023) Verified 2026-06-24 Greece digital nomad residence permit: minimum net monthly income 3,500 euros, plus 20 percent for a spouse and 15 percent per child.
  5. 5

    Spain

    Cited facts for Spain
    Top personal income tax rate 47 % Good PwC Worldwide Tax Summaries, Spain, taxes on personal income Verified 2026-06-24 State top rate 47 percent on income above 300,000 euros; combined state and regional top rates typically range from 47 to 54 percent by autonomous community.
    Cost of living 91.6 EU27=100 Verified Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-24 Spain price level index for actual individual consumption (EU27 = 100): 91.6 in 2025 (100 = EU average).
    Digital nomad visa income floor 2763 EUR/month Good Spain Ministry of Foreign Affairs, telework (digital nomad) visa; floor is 200 percent of the SMI Verified 2026-06-24 Spain telework (digital nomad) visa: minimum income of 200 percent of the minimum interprofessional wage, about 2,763 euros per month in 2025.
  6. 6

    Portugal

    Cited facts for Portugal
    Top personal income tax rate 48 % Good PwC Worldwide Tax Summaries, Portugal, taxes on personal income Verified 2026-06-24 Top personal income tax rate 48 percent on taxable income above about 86,634 euros, plus a solidarity rate of 2.5 to 5 percent on higher incomes.
    Cost of living 86.6 EU27=100 Verified Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-24 Portugal price level index for actual individual consumption (EU27 = 100): 86.6 in 2025 (100 = EU average).
    Digital nomad visa income floor 3680 EUR/month Good Portugal D8 visa income floor: 4x the national minimum wage (920 euros/month in 2026), applied by AIMA Verified 2026-06-24 Portugal D8 digital nomad visa: minimum income of 4 times the national minimum wage, about 3,680 euros per month in 2026, assessed by AIMA at the appointment date.

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Cite this data

Copy the line for any fact you want to cite. Each line names the source, the date we verified it, and the canonical URL with a fragment pointing to the fact path.

  • PwC Worldwide Tax Summaries, Cyprus individual, taxes on personal income, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#cy-top_income_tax_rate
  • PwC Worldwide Tax Summaries, Cyprus individual, income determination, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#cy-special_tax_regime
  • Eurostat API, tec00120 comparative price levels of final consumption by private households, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#cy-cost_price_level
  • Cyprus Deputy Ministry of Migration and International Protection (gov.cy), verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#cy-dnv_income_floor
  • PwC Worldwide Tax Summaries, Malta individual, taxes on personal income, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#mt-top_income_tax_rate
  • PwC Worldwide Tax Summaries, Malta individual, taxes on personal income, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#mt-special_tax_regime
  • Eurostat, comparative price levels of consumer goods and services (tec00120), verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#mt-cost_price_level
  • Residency Malta Agency, Malta Nomad Residence Permit eligibility, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#mt-dnv_income_floor
  • PwC Worldwide Tax Summaries, Italy, taxes on personal income, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#it-top_income_tax_rate
  • PwC Worldwide Tax Summaries, Italy, taxes on personal income, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#it-special_tax_regime
  • Eurostat, price level index for actual individual consumption (tec00120, EU27=100), verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#it-cost_price_level
  • Consolato Generale d'Italia Boston, digital nomad / remote worker visa, verified 2026-06-25, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#it-dnv_income_floor
  • PwC Worldwide Tax Summaries, Greece, taxes on personal income, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#gr-top_income_tax_rate
  • PwC Worldwide Tax Summaries, Greece, other tax credits and incentives, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#gr-special_tax_regime
  • Eurostat, price level index for actual individual consumption (tec00120, EU27=100), verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#gr-cost_price_level
  • Hellenic Ministry of Migration and Asylum, digital nomad residence permit (Migration Code, Law 5038/2023), verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#gr-dnv_income_floor
  • PwC Worldwide Tax Summaries, Spain, taxes on personal income, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#es-top_income_tax_rate
  • PwC Worldwide Tax Summaries, Spain, other issues, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#es-special_tax_regime
  • Eurostat, price level index for actual individual consumption (tec00120, EU27=100), verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#es-cost_price_level
  • Spain Ministry of Foreign Affairs, telework (digital nomad) visa; floor is 200 percent of the SMI, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#es-dnv_income_floor
  • PwC Worldwide Tax Summaries, Portugal, taxes on personal income, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#pt-top_income_tax_rate
  • PwC Worldwide Tax Summaries, Portugal, significant developments, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#pt-special_tax_regime
  • Eurostat, price level index for actual individual consumption (tec00120, EU27=100), verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#pt-cost_price_level
  • Portugal D8 visa income floor: 4x the national minimum wage (920 euros/month in 2026), applied by AIMA, verified 2026-06-24, https://mysecondcountry.com/shortlists/eu-expat-tax-regimes-by-rate#pt-dnv_income_floor

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