Best Low-Tax Countries in Europe

IFICI (NHR 2.0)

Flat 20% on qualifying Portuguese income

Eligibility: Highly qualified professionals in scientific research, innovation, or recognized start-ups. Not resident in Portugal in prior 5 years.

10 years · some foreign income relieved (conditions and exclusions apply)

30% Ruling

30% of salary tax-free through 2026; 27% from 1 Jan 2027 (legislated)

Eligibility: Skilled migrants recruited from 150km+ outside NL. Annual salary €46,107+ (2026); salary norms rise from 2027.

5 years

Forskerskat (Researcher Tax)

~32.84% effective (27% + 8% AM-bidrag)

Eligibility: Foreign employees recruited from abroad. Monthly salary minimum DKK 65,400 after ATP (2026; DKK 78,000 in 2025). Not Danish tax resident in prior 10 years.

7 years

Beckham Law (Régimen Especial)

Flat 24% on Spanish income up to €600K

Eligibility: Inbound workers who haven't been Spanish tax resident in prior 5 years

6 years (year of arrival + 5) · some foreign income relieved (conditions and exclusions apply)

Impatriate Regime

50% reduction of taxable income (60% with a minor child), on income up to €600K

Eligibility: Workers transferring tax residency to Italy, not resident in Italy for the prior 3 years (longer if staying with the same employer group)

5 years; 4-year residency commitment with clawback if you leave early

Flat-Rate Regime (Forfettario)

5% for first 5 years, then 15%

Eligibility: Self-employed/freelancers with annual revenue under €85,000

Indefinite (while under €85K revenue)

5% Foreign-Pension Option

Flat 5% on foreign pension income above a €5,000 exempt slice

Eligibility: Cyprus tax residents receiving foreign pensions; elected per tax year.

Annual election (choose 5% flat or normal bands each year)

7% Flat Regime for Foreign Pensioners

Flat 7% on ALL foreign-source income

Eligibility: Foreign pensioners transferring tax residence; not Greek tax resident for 5 of the previous 6 years; previous residence state must have an administrative-cooperation agreement with Greece (the US qualifies). Application by 31 March of the tax year.

15 tax years total