Full Definition
The UK Non-Dom regime (reformed April 2025) allowed residents without UK domicile to pay UK tax only on income remitted to the UK. A new 4-year FIG (Foreign Income and Gains) regime replaces it for new arrivals. Ireland's remittance basis still applies. Domicile is a common-law concept — broadly, where you intend to permanently settle — and is extremely difficult to change.
Global Rates at a Glance
Portugal
48%
Income Tax Max Rate
Spain
47%
Income Tax Max Rate
Greece
44%
Income Tax Max Rate
Singapore
24%
Income Tax Max Rate
Georgia
20%
Income Tax Max Rate
Malaysia
30%
Income Tax Max Rate
Thailand
35%
Income Tax Max Rate
Key Facts for Expats & Digital Nomads
Special tax regimes are the highest-ROI tax planning tool for high-earning expats. Portugal IFICI (10% flat, 10 years), Spain Beckham Law (24% flat, 6 years), Greece €100k lump sum, UAE 0% — these are legal, OECD-compliant structures requiring genuine residency change.
Frequently Asked Questions
What is Non-Domiciled Resident (Non-Dom)?
A UK/Ireland tax status allowing residents to pay tax only on income brought into the country, not on foreign income retained abroad. The UK Non-Dom regime (reformed April 2025) allowed residents without UK domicile to pay UK tax only on income remitted to the UK. A new 4-year FIG (Foreign Income and Gains) regime replaces it for new arrivals. Ireland's remittance basis still applies. Domicile is a common-law concept — broadly, wh.
Which countries have the lowest Non-Domiciled Resident (Non-Dom)?
Most beneficial regimes by rate: UAE 0%, Georgia Virtual Zone 0% (IT exports), Portugal IFICI 10% flat, Spain Beckham Law 24% flat (6 years), Greece €100k lump sum. Malta, Cyprus, and Singapore also offer significant expat incentives.
How does Non-Domiciled Resident (Non-Dom) affect expats and digital nomads?
Special tax regimes are the highest-ROI tax planning tool for high-earning expats. Portugal IFICI (10% flat, 10 years), Spain Beckham Law (24% flat, 6 years), Greece €100k lump sum, UAE 0% — these are legal, OECD-compliant structures requiring genuine residency change.
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Disclaimer: This information is for educational purposes only and does not constitute tax advice. Tax laws change frequently. Consult a qualified tax professional before making any decisions.