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

   Ranked by top personal income tax rate.

   • Top personal income tax rate 35 % medium PwC Worldwide Tax Summaries, Cyprus individual, taxes on personal income Verified 2026-06-25 country data
   • Special inbound/pension tax regime Yes medium PwC Worldwide Tax Summaries, Cyprus individual, income determination Verified 2026-06-25 country data
   • Cost of living 89.2 EU27=100 high Eurostat API, tec00120 comparative price levels of final consumption by private households Verified 2026-06-25 country data

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   Cited facts for Cyprus

   Top personal income tax rate	35 % medium 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.
   Special inbound/pension tax regime	Yes medium PwC Worldwide Tax Summaries, Cyprus individual, income determination Verified 2026-06-25 a new 50% exemption on remuneration applies for first employment exercised in Cyprus by individuals who were not resident in Cyprus for a period of at least 15 consecutive tax years immediately prior to the commencement of their employment in Cyprus. For each individual, the exemption will apply once in their lifetime for a period of 17 years.
   Cost of living	89.2 EU27=100 high 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 medium 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

   Ranked by top personal income tax rate.

   • Top personal income tax rate 35 % medium PwC Worldwide Tax Summaries, Malta individual, taxes on personal income Verified 2026-06-25 country data
   • Special inbound/pension tax regime Yes medium PwC Worldwide Tax Summaries, Malta individual, taxes on personal income Verified 2026-06-25 country data
   • Cost of living 91.9 EU27=100 high Eurostat, comparative price levels of consumer goods and services (tec00120) Verified 2026-06-25 country data

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   Cited facts for Malta

   Top personal income tax rate	35 % medium 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.
   Special inbound/pension tax regime	Yes medium PwC Worldwide Tax Summaries, Malta individual, taxes on personal income Verified 2026-06-25 foreign-source income remitted to Malta by the beneficiary or its dependants being taxed at a flat rate of 15%, subject to a minimum tax of 15,000 euros per annum.
   Cost of living	91.9 EU27=100 high 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 medium 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

   Ranked by top personal income tax rate.

   • Top personal income tax rate 43 % medium PwC Worldwide Tax Summaries, Italy, taxes on personal income Verified 2026-06-25 country data
   • Special inbound/pension tax regime Yes medium PwC Worldwide Tax Summaries, Italy, taxes on personal income Verified 2026-06-25 country data
   • Cost of living 97.1 EU27=100 high Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-25 country data

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   Cited facts for Italy

   Top personal income tax rate	43 % medium 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.
   Special inbound/pension tax regime	Yes medium PwC Worldwide Tax Summaries, Italy, taxes on personal income Verified 2026-06-25 For the individuals who opt for the lump sum tax regime from the 2025 tax period, the flat tax amounts to EUR 200,000; for individuals who transfer their legal residency to Italy starting from 1 January 2026 the flat tax is increased from EUR 200,000 to EUR 300,000.
   Cost of living	97.1 EU27=100 high 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 medium 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

   Ranked by top personal income tax rate.

   • Top personal income tax rate 44 % medium PwC Worldwide Tax Summaries, Greece, taxes on personal income Verified 2026-06-24 country data
   • Special inbound/pension tax regime Yes medium PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-24 country data
   • Cost of living 87.4 EU27=100 high Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-30 country data

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   Cited facts for Greece

   Top personal income tax rate	44 % medium 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).
   Special inbound/pension tax regime	Yes medium PwC Worldwide Tax Summaries, Greece, other tax credits and incentives Verified 2026-06-24 Lump-sum tax of 100,000 euros per tax year on foreign income (Art 5A); 7 percent on foreign-sourced income (Art 5B), each for up to 15 fiscal years.
   Cost of living	87.4 EU27=100 high Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-30 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 medium 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

   Ranked by top personal income tax rate.

   • Top personal income tax rate 47 % medium PwC Worldwide Tax Summaries, Spain, taxes on personal income Verified 2026-06-24 country data
   • Special inbound/pension tax regime Yes medium PwC Worldwide Tax Summaries, Spain, other issues Verified 2026-06-24 country data
   • Cost of living 91.6 EU27=100 high Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-24 country data

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   Cited facts for Spain

   Top personal income tax rate	47 % medium 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.
   Special inbound/pension tax regime	Yes medium PwC Worldwide Tax Summaries, Spain, other issues Verified 2026-06-24 24 percent for the first 600,000 euros of taxable income and 47 percent on any excess; the regime applies in the year of the option and the following five years.
   Cost of living	91.6 EU27=100 high 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	2849 EUR/month medium Spain SMI, RD 126/2026 Verified 2026-06-28 Spain telework (digital nomad) visa: minimum income of 200 percent of the SMI; the 2026 SMI is 17,094 euros per year (Real Decreto 126/2026), so about 2,849 euros per month.

6. 6

   Portugal

   Ranked by top personal income tax rate.

   • Top personal income tax rate 48 % medium PwC Worldwide Tax Summaries, Portugal, taxes on personal income Verified 2026-06-24 country data
   • Special inbound/pension tax regime Yes medium PwC Worldwide Tax Summaries, Portugal, significant developments Verified 2026-06-24 country data
   • Cost of living 86.6 EU27=100 high Eurostat, price level index for actual individual consumption (tec00120, EU27=100) Verified 2026-06-24 country data

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   Cited facts for Portugal

   Top personal income tax rate	48 % medium 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.
   Special inbound/pension tax regime	Yes medium PwC Worldwide Tax Summaries, Portugal, significant developments Verified 2026-06-24 IFICI provides a special 20 percent rate on category A and B income from eligible activities; applicants must not have benefited from the NHR regime.
   Cost of living	86.6 EU27=100 high 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 medium AIMA, Portugal D8 remote-work residence (Nomadas Digitais) Verified 2026-06-28 Portugal D8 digital nomad visa: minimum income of 4 times the national minimum wage (RMMG 920 euros, Decreto-Lei 139/2025), about 3,680 euros per month in 2026, assessed by AIMA at the appointment date.

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