Special Tax Regimes for Expats & Nomads

9 preferential tax regimes — flat rates, exemptions and incentives for new residents.

Special Regime

Georgia Virtual Zone

0% corporate tax on IT services exported outside Georgia

Special Regime

Greece Lump-Sum Tax

€100k flat annual tax on all foreign-source income

Special Regime

Ireland SARP

50% income relief on earnings above €75k for inbound assignees

Special Regime

Malaysia MM2H

Long-stay visa with favorable tax treatment on foreign income

Special Regime

Netherlands 30% Ruling

30% of salary tax-free for up to 5 years

Special Regime

Portugal IFICI Regime

Flat 20% tax on Portuguese-source income for 10 years

Special Regime

Spain Beckham Law

Flat 24% income tax for first 6 years — ideal for executives

Special Regime

Thailand LTR Visa

Long-Term Resident visa — flat 17% personal income tax

Special Regime

UAE Zero Tax

0% income tax + 9% corporate tax with free zone exemptions

What is a Special Tax Regime?

Many countries offer preferential tax regimes to attract high-net-worth individuals, digital nomads and foreign professionals. These regimes typically offer flat tax rates, exemptions on foreign income, or reduced rates for a fixed period.

Learn about territorial taxation →