{"@context":"https://schema.org","@type":"Dataset","name":"WhereNext Relocation Rule Changes","description":"Dated, source-cited changes to visa, tax, citizenship, and investment rules. Decision support, not legal advice.","url":"https://getwherenext.com/api/data/rule-changes","license":"https://creativecommons.org/licenses/by/4.0/","publisher":"WhereNext","isAccessibleForFree":true,"dateModified":"2026-07-11","humanReadable":"https://getwherenext.com/changes","rssFeed":"https://getwherenext.com/changes/rss.xml","count":20,"disclaimer":"Decision support, not legal advice. Rules move fast; verify with the named source before acting. Month- or year-precision effective dates are deliberate where the reviewed evidence did not establish a day.","changes":[{"id":"nl-expat-ruling-2027","countryCode":"NL","country":"Netherlands","domain":"tax","title":"The Dutch expat ruling falls to 27% from 2027","whatChanged":"The expat ruling stays at a maximum 30% through 2026 and becomes 27% from 1 January 2027. Partial non-resident status also ends then, except for the documented pre-2024 grandfathered cohort; newer cohorts face the 27% rate and applicable salary norm.","effectiveDate":"2027-01-01","verifiedDate":"2026-07-11","status":"upcoming","confidence":"confirmed","practicalImpact":"A five-year projection for a newer arrival must step down to 27% in 2027.","source":{"name":"Government of the Netherlands — expatregeling","url":"https://www.rijksoverheid.nl/themas/werk/inkomstenbelasting/belastingvoordeel-buitenlandse-werknemers"},"affectedSurfaces":[{"label":"Expat tax-rates dataset","url":"https://getwherenext.com/data/expat-tax-rates-2026"},{"label":"Tax comparison tool","url":"https://getwherenext.com/tools/tax-comparison"},{"label":"Net take-home tool","url":"https://getwherenext.com/tools/net-take-home"}],"staleGuidanceFound":"The Netherlands grants 30% tax-free for five years without a 2027 step-down.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#nl-expat-ruling-2027"},{"id":"it-sentenza-63-2026","countryCode":"IT","country":"Italy","domain":"citizenship","title":"Italy's Constitutional Court upholds the new descent cap","whatChanged":"Sentenza 63/2026 upheld the generational cap introduced by Law 74/2025. It did not settle every pending edge, including some 1948 maternal-line arguments, which still require case-specific counsel.","effectiveDate":"2026-04-30","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"The cap remains operative; do not treat the judgment as resolving every 1948-line court claim.","source":{"name":"Corte costituzionale — Sentenza 63/2026","url":"https://www.cortecostituzionale.it/scheda-pronuncia/2026/63"},"affectedSurfaces":[{"label":"Citizenship-by-descent checker","url":"https://getwherenext.com/citizenship-by-descent/check"},{"label":"Passport routes tool","url":"https://getwherenext.com/tools/passport-routes"},{"label":"Citizenship-by-descent guide","url":"https://getwherenext.com/blog/citizenship-by-descent-countries"},{"label":"Italy country guide","url":"https://getwherenext.com/country/it"}],"effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#it-sentenza-63-2026"},{"id":"it-flat-tax-300k-2026","countryCode":"IT","country":"Italy","domain":"tax","title":"Italy's new-resident foreign-income flat tax rises to €300,000","whatChanged":"For residence transfers on or after 1 January 2026, Italy's annual foreign-income substitute tax is €300,000, plus €50,000 per qualifying family member. Earlier cohorts retain their entry rate: €100,000 before 10 August 2024 and €200,000 from that date through 31 December 2025.","effectiveDate":"2026-01-01","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"Price the regime by the date residence transfers; do not apply the €300,000 tier retroactively to earlier cohorts.","source":{"name":"Gazzetta Ufficiale — Law 199/2025 (2026 Budget Law)","url":"https://www.gazzettaufficiale.it/eli/id/2025/12/30/25G00212/sg"},"affectedSurfaces":[{"label":"Expat tax-rates dataset","url":"https://getwherenext.com/data/expat-tax-rates-2026"},{"label":"Tax comparison tool","url":"https://getwherenext.com/tools/tax-comparison"},{"label":"Italy country guide","url":"https://getwherenext.com/country/it"}],"staleGuidanceFound":"Italy's current flat-tax tier is €200,000 for new 2026 arrivals.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#it-flat-tax-300k-2026"},{"id":"hr-dnv-threshold-2026","countryCode":"HR","country":"Croatia","domain":"visa","title":"Croatia raises its digital-nomad financial requirement","whatChanged":"The January 2026 benchmark is about €3,622.50 per month (€43,470 per year), with a €43,470 lump-sum funds route for twelve months. The benchmark and proof route should be checked against the live application guidance.","effectiveDate":"2026-01","verifiedDate":"2026-07-10","status":"in_effect","confidence":"verify-locally","verificationNote":"The amount comes from the January 2026 gazette-linked formula; confirm whether recurring income or the twelve-month funds route applies to the applicant's evidence.","practicalImpact":"The earlier $28,215 annual figure materially understates the 2026 requirement.","source":{"name":"Croatian Ministry of the Interior — digital-nomad portal","url":"https://digitalnomadscroatia.mup.hr/"},"affectedSurfaces":[{"label":"Digital-nomad visa dataset","url":"https://getwherenext.com/data/digital-nomad-visas-2026"},{"label":"Remote-work visa tool","url":"https://getwherenext.com/tools/remote-work-visas"},{"label":"Croatia DNV guide","url":"https://getwherenext.com/digital-nomad-visas/hr"}],"staleGuidanceFound":"Croatia's digital-nomad requirement is about $28,215 per year.","effectiveDatePrecision":"month","entityUrl":"https://getwherenext.com/changes#hr-dnv-threshold-2026"},{"id":"ae-virtual-working-threshold-2026","countryCode":"AE","country":"United Arab Emirates","domain":"visa","title":"Dubai's Virtual Working threshold rises to $60,000 a year","whatChanged":"Dubai's Virtual Working income threshold rose to USD5,000 per month, or USD60,000 per year, in early 2026. Insurance evidence also changed, but applicants should confirm the current evidentiary detail on the live government route.","effectiveDate":"2026","verifiedDate":"2026-07-10","status":"in_effect","confidence":"verify-locally","verificationNote":"The government route supports the programme, while the exact insurance evidence was fetch-blocked during the binding audit and remains a verify-before-applying item.","practicalImpact":"Do not test eligibility against the former USD3,500 monthly threshold.","source":{"name":"UAE Government — remote-work visas","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/types-of-visa/remote-work-visas"},"affectedSurfaces":[{"label":"Digital-nomad visa dataset","url":"https://getwherenext.com/data/digital-nomad-visas-2026"},{"label":"Remote-work visa tool","url":"https://getwherenext.com/tools/remote-work-visas"},{"label":"UAE remote-work guide","url":"https://getwherenext.com/digital-nomad-visas/ae"}],"staleGuidanceFound":"Dubai's Virtual Working threshold is USD3,500 per month.","effectiveDatePrecision":"year","entityUrl":"https://getwherenext.com/changes#ae-virtual-working-threshold-2026"},{"id":"es-dnv-threshold-2026","countryCode":"ES","country":"Spain","domain":"visa","title":"Spain's 2026 DNV test uses the conservative SMI upper bound","whatChanged":"Under RD 126/2026, the 200% SMI test is approximately €2,762–€2,849 per month (€33,000–€34,200 per year), depending on the 12- or 14-payment reading. WhereNext uses the €2,849 upper bound before returning a positive signal.","effectiveDate":"2026","verifiedDate":"2026-07-10","status":"in_effect","confidence":"verify-locally","verificationNote":"The statutory formula is official, but consular interpretation of the 12- versus 14-payment basis can vary; verify the live consular requirement before applying.","practicalImpact":"A €2,800 monthly income should not be treated as a definite pass without consular confirmation.","source":{"name":"Spanish Ministry of Foreign Affairs — international teleworker visa","url":"https://www.exteriores.gob.es/Consulados/losangeles/en/ServiciosConsulares/Paginas/Consular/Visado-Nacional-Teletrabajador-Internacional.aspx"},"affectedSurfaces":[{"label":"Digital-nomad visa dataset","url":"https://getwherenext.com/data/digital-nomad-visas-2026"},{"label":"Remote-work visa tool","url":"https://getwherenext.com/tools/remote-work-visas"},{"label":"Spain DNV guide","url":"https://getwherenext.com/digital-nomad-visas/es"}],"effectiveDatePrecision":"year","entityUrl":"https://getwherenext.com/changes#es-dnv-threshold-2026"},{"id":"pt-d8-threshold-2026","countryCode":"PT","country":"Portugal","domain":"visa","title":"Portugal's D8 income threshold reaches €44,160 a year","whatChanged":"The 2026 D8 threshold is four times Portugal's €920 minimum wage: €3,680 per month gross, or €44,160 per year. The amount is formula-driven and will move when the minimum wage changes.","effectiveDate":"2026","verifiedDate":"2026-07-10","status":"in_effect","confidence":"confirmed","practicalImpact":"Budget against the native euro formula rather than a stale dollar conversion.","source":{"name":"Portuguese Ministry of Foreign Affairs — remote-work visa","url":"https://www.vistos.mne.gov.pt/en/national-visas/necessary-conditions/remote-work-visa-digital-nomad"},"affectedSurfaces":[{"label":"Digital-nomad visa dataset","url":"https://getwherenext.com/data/digital-nomad-visas-2026"},{"label":"Remote-work visa tool","url":"https://getwherenext.com/tools/remote-work-visas"},{"label":"Portugal D8 guide","url":"https://getwherenext.com/digital-nomad-visas/pt"}],"staleGuidanceFound":"Portugal's D8 threshold is €3,280 per month or about $39,420 per year.","effectiveDatePrecision":"year","entityUrl":"https://getwherenext.com/changes#pt-d8-threshold-2026"},{"id":"lu-article-89-closed-2025","countryCode":"LU","country":"Luxembourg","domain":"citizenship","title":"Luxembourg's Article 89 reclamation deadline passes","whatChanged":"Article 89's 2018 certificate deadline and 31 December 2025 declaration deadline have both passed. The procedure cannot be reopened, while ordinary Luxembourg descent routes remain available.","effectiveDate":"2025-12-31","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"Do not start a new Article 89 claim; assess only the ordinary nationality routes that remain open.","source":{"name":"Guichet.lu — reclaiming Luxembourgish nationality","url":"https://guichet.public.lu/en/citoyens/citoyennete/nationalite-luxembourgeoise/acquisition-recouvrement/recouvrement.html"},"affectedSurfaces":[{"label":"Citizenship-by-descent checker","url":"https://getwherenext.com/citizenship-by-descent/check"},{"label":"Passport routes tool","url":"https://getwherenext.com/tools/passport-routes"},{"label":"Citizenship-by-descent guide","url":"https://getwherenext.com/blog/citizenship-by-descent-countries"},{"label":"Luxembourg country guide","url":"https://getwherenext.com/country/lu"}],"effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#lu-article-89-closed-2025"},{"id":"ca-bill-c3-2025","countryCode":"CA","country":"Canada","domain":"citizenship","title":"Canada removes the old first-generation limit under Bill C-3","whatChanged":"Bill C-3 came into force on 15 December 2025, automatically restoring citizenship to most people born abroad in the second generation or later before that date. For later births or adoptions beyond the first generation, the Canadian parent generally needs a 1,095-day substantial connection.","effectiveDate":"2025-12-15","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"Someone refused under the old first-generation rule may already be a citizen and should re-check their status.","source":{"name":"Immigration, Refugees and Citizenship Canada — Bill C-3","url":"https://www.canada.ca/en/immigration-refugees-citizenship/news/2025/12/bill-c-3-an-act-to-amend-the-citizenship-act-2025-comes-into-effect.html"},"affectedSurfaces":[{"label":"Citizenship-by-descent checker","url":"https://getwherenext.com/citizenship-by-descent/check"},{"label":"Passport routes tool","url":"https://getwherenext.com/tools/passport-routes"},{"label":"Citizenship-by-descent guide","url":"https://getwherenext.com/blog/citizenship-by-descent-countries"},{"label":"Canada country guide","url":"https://getwherenext.com/country/ca"}],"staleGuidanceFound":"Canada's first-generation limit blocks every second-generation claim born abroad.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#ca-bill-c3-2025"},{"id":"bg-dnv-launch-2025","countryCode":"BG","country":"Bulgaria","domain":"visa","title":"Bulgaria implements a digital-nomad residence route","whatChanged":"Bulgaria's implementing rules created a digital-nomad residence route in December 2025. The statute requires average annual income of at least 50 prior-year minimum monthly wages, currently modeled at about €31,000 per year.","effectiveDate":"2025-12","verifiedDate":"2026-07-11","status":"in_effect","confidence":"verify-locally","verificationNote":"The official State Gazette confirms the 50-wage formula; the approximate euro amount is salary-indexed and must be recalculated for the application year.","practicalImpact":"Treat the euro figure as a refloating model, not a permanently fixed threshold.","source":{"name":"Bulgarian State Gazette — digital-nomad implementing rules","url":"https://dv.parliament.bg/DVWeb/showMaterialDV.jsp?idMat=239936"},"affectedSurfaces":[{"label":"Digital-nomad visa dataset","url":"https://getwherenext.com/data/digital-nomad-visas-2026"},{"label":"Remote-work visa tool","url":"https://getwherenext.com/tools/remote-work-visas"},{"label":"Bulgaria DNV guide","url":"https://getwherenext.com/digital-nomad-visas/bg"}],"effectiveDatePrecision":"month","entityUrl":"https://getwherenext.com/changes#bg-dnv-launch-2025"},{"id":"si-dnv-launch-2025","countryCode":"SI","country":"Slovenia","domain":"visa","title":"Slovenia launches its Digital Nomad Permit","whatChanged":"Slovenia's Digital Nomad Permit opened on 21 November 2025. Its income requirement is twice the average net salary, currently about €3,080 per month (€36,960 per year), and refloats with salary data.","effectiveDate":"2025-11-21","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"Use the salary-indexed formula and recheck the current average rather than freezing today's modeled amount.","source":{"name":"Government of Slovenia — Digital Nomad Permit","url":"https://www.gov.si/en/news/2025-11-21-temporary-residence-permit-for-digital-nomads/"},"affectedSurfaces":[{"label":"Digital-nomad visa dataset","url":"https://getwherenext.com/data/digital-nomad-visas-2026"},{"label":"Remote-work visa tool","url":"https://getwherenext.com/tools/remote-work-visas"},{"label":"Slovenia DNV guide","url":"https://getwherenext.com/digital-nomad-visas/si"}],"staleGuidanceFound":"Slovenia uses a fixed €2,100 monthly threshold.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#si-dnv-launch-2025"},{"id":"es-lmd-closed-2025","countryCode":"ES","country":"Spain","domain":"citizenship","title":"Spain's Democratic Memory Law filing window closes","whatChanged":"The Democratic Memory Law filing window closed at 23:59 on 22 October 2025 with no extension. Timely in-window files continue processing, but new LMD applications are no longer accepted.","effectiveDate":"2025-10-22","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"Treat LMD as a historical route unless an application was filed within the deadline.","source":{"name":"Spanish Ministry of Foreign Affairs — LMD filing deadline","url":"https://www.exteriores.gob.es/Consulados/bruselas/es/Comunicacion/Noticias/Paginas/Articulos/Fin-del-plazo-de-presentaci%C3%B3n-expedientes-Ley-de-Memoria-Democr%C3%A1tica.aspx"},"affectedSurfaces":[{"label":"Citizenship-by-descent checker","url":"https://getwherenext.com/citizenship-by-descent/check"},{"label":"Passport routes tool","url":"https://getwherenext.com/tools/passport-routes"},{"label":"Citizenship-by-descent guide","url":"https://getwherenext.com/blog/citizenship-by-descent-countries"},{"label":"Spain country guide","url":"https://getwherenext.com/country/es"}],"staleGuidanceFound":"The LMD window is open through October 2025 or may be extended.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#es-lmd-closed-2025"},{"id":"it-law-74-2025","countryCode":"IT","country":"Italy","domain":"citizenship","title":"Italy limits new citizenship-by-descent claims under Law 74/2025","whatChanged":"Law 74/2025 generally limits new claims to an exclusively Italian parent or grandparent, with a separate exception where an Italian parent or adopter lived legally and continuously in Italy for at least two years after acquiring citizenship and before the child's birth or adoption. Applications filed or appointments confirmed by 23:59 Rome time on 27 Mar 2025 retain the earlier rules; 1948 maternal-line cases remain fact-specific.","effectiveDate":"2025-05-24","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"A great-grandparent chain is no longer enough for a new administrative claim under the current rule.","source":{"name":"Italian Ministry of the Interior — Law 74/2025 summary","url":"https://integrazionemigranti.gov.it/it-it/Ricerca-news/Dettaglio-news/id/4285/Cittadinanza-italiana-convertito-il-DL-362025-Le-novita-principali"},"affectedSurfaces":[{"label":"Citizenship-by-descent checker","url":"https://getwherenext.com/citizenship-by-descent/check"},{"label":"Passport routes tool","url":"https://getwherenext.com/tools/passport-routes"},{"label":"Citizenship-by-descent guide","url":"https://getwherenext.com/blog/citizenship-by-descent-countries"},{"label":"Italy country guide","url":"https://getwherenext.com/country/it"}],"staleGuidanceFound":"Italian citizenship by descent has no generational limit.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#it-law-74-2025"},{"id":"es-golden-visa-closed-2025","countryCode":"ES","country":"Spain","domain":"investment","title":"Spain terminates its Golden Visa programme","whatChanged":"Spain ended its residence-by-investment programme on 3 April 2025, so no new Golden Visa applications are accepted. Timely pending applications continue processing and existing permit holders retain the rights attached to their permits.","effectiveDate":"2025-04-03","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"Remove Spain from a new investor-residence shortlist and compare programmes that still accept applications.","source":{"name":"Boletín Oficial del Estado — Organic Law 1/2025","url":"https://www.boe.es/buscar/doc.php?id=BOE-A-2025-6317"},"affectedSurfaces":[{"label":"Golden Visa comparison","url":"https://getwherenext.com/golden-visas"},{"label":"Investor Visa guide","url":"https://getwherenext.com/investor-visas"},{"label":"Golden Visa dataset","url":"https://getwherenext.com/data/golden-visa-index-2026"},{"label":"Golden Visa finder","url":"https://getwherenext.com/tools/golden-visa-finder"}],"staleGuidanceFound":"Spain's programme was terminated in 2024.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#es-golden-visa-closed-2025"},{"id":"my-s-mm2h-2025","countryCode":"MY","country":"Malaysia","domain":"visa","title":"Sarawak S-MM2H adopts one RM500,000 fixed deposit","whatChanged":"From 1 January 2025, S-MM2H requires one RM500,000 fixed deposit covering the applicant, spouse, and dependants. Applicants must be at least 30, spend 30 days per year in Sarawak, and receive a five-year pass renewable for five more years.","effectiveDate":"2025-01-01","verifiedDate":"2026-07-10","status":"in_effect","confidence":"confirmed","practicalImpact":"Use Sarawak's current RM500,000 rule and 30-day presence requirement, not the superseded deposit.","source":{"name":"InvestSarawak — S-MM2H 2025 requirements","url":"https://investsarawak.gov.my/new-requirements-for-sarawak-malaysia-my-second-home-s-mm2h-in-2025/"},"affectedSurfaces":[{"label":"Malaysia retirement guide","url":"https://getwherenext.com/blog/retirement-guide-malaysia"},{"label":"Retirement visa dataset","url":"https://getwherenext.com/data/retirement-visa-requirements-2026"}],"staleGuidanceFound":"The S-MM2H fixed deposit is RM150,000.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#my-s-mm2h-2025"},{"id":"pt-sephardic-restricted-2024","countryCode":"PT","country":"Portugal","domain":"citizenship","title":"Portugal adds residence and approval gates to the Sephardic route","whatChanged":"Organic Law 1/2024 added at least three years of Portuguese residence, community certification, and final ministry approval to the Sephardic naturalisation route. The ordinary parent and grandparent descent routes remain open.","effectiveDate":"2024-04-01","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"An ancestry certificate alone no longer establishes eligibility for the Sephardic route.","source":{"name":"Diário da República — Organic Law 1/2024","url":"https://diariodarepublica.pt/dr/detalhe/lei-organica/1-2024-854130977"},"affectedSurfaces":[{"label":"Citizenship-by-descent checker","url":"https://getwherenext.com/citizenship-by-descent/check"},{"label":"Passport routes tool","url":"https://getwherenext.com/tools/passport-routes"},{"label":"Citizenship-by-descent guide","url":"https://getwherenext.com/blog/citizenship-by-descent-countries"},{"label":"Portugal country guide","url":"https://getwherenext.com/country/pt"}],"effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#pt-sephardic-restricted-2024"},{"id":"tr-dnv-launch-2024","countryCode":"TR","country":"Türkiye","domain":"visa","title":"Türkiye opens a formal Digital Nomad Visa","whatChanged":"Türkiye has operated a formal Digital Nomad Visa since April 2024, with a USD3,000 monthly (USD36,000 annual) income requirement. Eligible applicants first obtain the official pre-application certificate and then apply through a Turkish mission.","effectiveDate":"2024-04","verifiedDate":"2026-07-11","status":"in_effect","confidence":"verify-locally","verificationNote":"The programme portal is operated by Türkiye's Tourism Promotion and Development Agency rather than the issuing ministry; confirm current mission-level evidence requirements before applying.","practicalImpact":"Model Türkiye as a formal route with an income test, not as a zero-threshold workaround.","source":{"name":"GoTürkiye — Digital Nomad Visa application requirements","url":"https://goturkiye.com/digitalnomads/application-requirements-for-digital-nomad-visa-and-short-term-residence"},"affectedSurfaces":[{"label":"Digital-nomad visa dataset","url":"https://getwherenext.com/data/digital-nomad-visas-2026"},{"label":"Remote-work visa tool","url":"https://getwherenext.com/tools/remote-work-visas"},{"label":"Türkiye DNV guide","url":"https://getwherenext.com/digital-nomad-visas/tr"}],"staleGuidanceFound":"Türkiye has no formal DNV or has a zero-dollar requirement.","effectiveDatePrecision":"month","entityUrl":"https://getwherenext.com/changes#tr-dnv-launch-2024"},{"id":"th-remittance-rule-2024","countryCode":"TH","country":"Thailand","domain":"tax","title":"Thailand expands taxation of remitted foreign income","whatChanged":"Since 1 January 2024, Thai tax residents are taxed on assessable foreign-source income when remitted, regardless of the year it was earned. A proposed relaxation for income remitted within roughly two tax years remains a draft royal decree, not current law, and its retroactivity is unresolved.","effectiveDate":"2024-01-01","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"Do not rely on delaying a remittance into the next year as an automatic exemption.","source":{"name":"Thailand Revenue Department — foreign-source income guidance","url":"https://www.rd.go.th/english/37749.html"},"affectedSurfaces":[{"label":"Expat tax-rates dataset","url":"https://getwherenext.com/data/expat-tax-rates-2026"},{"label":"Tax comparison tool","url":"https://getwherenext.com/tools/tax-comparison"},{"label":"Visa and tax-residency dataset","url":"https://getwherenext.com/data/visa-tax-residency-2026"}],"staleGuidanceFound":"Earn foreign income in year one and remit it in year two to keep it exempt.","effectiveDatePrecision":"day","entityUrl":"https://getwherenext.com/changes#th-remittance-rule-2024"},{"id":"it-impatriati-2024","countryCode":"IT","country":"Italy","domain":"tax","title":"Italy replaces the old Impatriati incentives for new arrivals","whatChanged":"For residence transfers from the 2024 tax period, qualifying Italian employment and self-employment income is 50% exempt, or 60% exempt with a minor child, up to €600,000 for five years. The regime generally requires three prior years of non-residence and a four-year Italian-residence commitment, with clawback for early departure.","effectiveDate":"2024","verifiedDate":"2026-07-11","status":"in_effect","confidence":"confirmed","practicalImpact":"New arrivals should not model the former 70% or southern-Italy 90% exemption as their default regime.","source":{"name":"Gazzetta Ufficiale — Legislative Decree 209/2023","url":"https://www.gazzettaufficiale.it/eli/id/2023/12/28/23G00224/sg"},"affectedSurfaces":[{"label":"Expat tax-rates dataset","url":"https://getwherenext.com/data/expat-tax-rates-2026"},{"label":"Tax comparison tool","url":"https://getwherenext.com/tools/tax-comparison"},{"label":"Impatriati glossary","url":"https://getwherenext.com/glossary/inpatriati-italy"}],"staleGuidanceFound":"New arrivals receive a 70% exemption, 90% in southern Italy, with a ten-year extension.","effectiveDatePrecision":"year","entityUrl":"https://getwherenext.com/changes#it-impatriati-2024"},{"id":"my-mm2h-reform-2024","countryCode":"MY","country":"Malaysia","domain":"visa","title":"Federal MM2H moves to three fixed-deposit tiers","whatChanged":"The 2024 federal MM2H reform set Silver, Gold, and Platinum fixed deposits at USD150,000, USD500,000, and USD1,000,000. The former MYR40,000 monthly-income and MYR1.5 million liquid-assets floors no longer apply; there is no fixed federal income floor, though proof of financial standing is still required with the application.","effectiveDate":"2024","verifiedDate":"2026-07-10","status":"in_effect","confidence":"confirmed","practicalImpact":"Compare the current deposit tiers instead of testing against the superseded 2021 income and asset model.","source":{"name":"Malaysia My Second Home — federal guidelines","url":"https://www.mm2h.gov.my/apply/guidelines"},"affectedSurfaces":[{"label":"Malaysia retirement guide","url":"https://getwherenext.com/blog/retirement-guide-malaysia"},{"label":"Retirement visa dataset","url":"https://getwherenext.com/data/retirement-visa-requirements-2026"},{"label":"Visa eligibility tool","url":"https://getwherenext.com/tools/visa-eligibility"}],"staleGuidanceFound":"MM2H requires MYR40,000 monthly income, MYR1.5 million in liquid assets, or the old MYR500,000/MYR1 million deposits.","effectiveDatePrecision":"year","entityUrl":"https://getwherenext.com/changes#my-mm2h-reform-2024"}]}