What's changed .

30%-ruling phase-down reversed — returns to flat 27% from 2027

The 2025 Belastingplan, published on Prinsjesdag 17 September 2024, reversed most of the 2024 phase-down. From 1 January 2027 the ruling returns to a flat percentage (27%) for the full 60 months. The stepped 30/20/10 regime applies only to rulings commenced between 1 January 2024 and 31 December 2026; a new salary threshold of €50,436 (2025 figure) also applied.

Who it affects: Newly arriving skilled migrants from 2027; existing ruling holders from 2024-2026 remain on the stepped regime.

Belastingdienst ↗ · Rijksoverheid ↗ · verified 2026-04-21

In force 1 Jan 2027

Announced Taxation

New Box 3 regime introducing capital-gains and capital-growth tax

Following successive Supreme Court rulings finding the current Box 3 deemed-return regime unlawful, the government committed to a new Box 3 system from 2027. The new regime taxes actual capital growth on savings and actual capital gains on investments annually, replacing the fictitious-return basis used since 2001. Interim measures under the Restoration of Rights Act continue to apply until 2027.

Who it affects: All Dutch tax residents with savings or investments above the tax-free allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2027

Announced Taxation

30% expat ruling reduced to 27% from 2027

Announced on Prinsjesdag 2024 and confirmed in the 2025 Tax Plan: the 30% ruling will become a flat 27% ruling from 1 January 2027 for all new and existing beneficiaries. The earlier 2024 tiered 30/20/10 reduction will be reversed — between 2025 and 2026 beneficiaries receive the full 30% allowance again. Salary thresholds for eligibility will rise from €46,107 to €50,436 (standard) and from €35,048 to €38,338 (under-30s with master's degree) from 2027.

Who it affects: Non-Dutch employees using or planning to use the expat tax allowance.

Ministerie van Financiën ↗ · Government of the Netherlands ↗ · Belastingdienst (Dutch Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2026

In force Taxation

BRBrazil

Constitutional Tax Reform enacted — CBS / IBS implementation begins

Emenda Constitucional 132/2023 (Reforma Tributária) enacted in late 2023 launched Brazil's comprehensive consumption-tax reform, replacing multiple legacy taxes (PIS, Cofins, ICMS, ISS) with a unified Contribuição sobre Bens e Serviços (CBS) and Imposto sobre Bens e Serviços (IBS). Phased implementation 2026–2033. Does not affect personal income tax directly but reshapes the cost-of-living and cost-of-doing-business environment.

Who it affects: All Brazilian tax residents and entities — phased implementation through 2033.

Diário Oficial da União ↗ · Receita Federal do Brasil ↗ · verified 2026-04-19

Announced 22 Oct 2025

Announced Taxation

Proposed further increase of HNWI Flat Tax to €300,000 for 2026

The 2026 draft Budget Law published in October 2025 proposed raising the HNWI Flat Tax to €300,000 per year (from €200,000) and increasing the family-member add-on to €50,000 (from €25,000). As of April 2026 the proposal remains under parliamentary debate; not yet enacted. Movers planning to establish Italian residency before year-end should watch the final Budget Law text.

Who it affects: High-net-worth applicants planning Italian residency transitions in 2026.

Ministero dell'Economia e delle Finanze ↗ · Governo Italiano ↗ · verified 2026-04-19

In force 6 Apr 2025

In force Taxation

GBUnited Kingdom

Non-dom tax regime abolished — replaced by 4-year FIG regime

The historic resident non-domiciled tax regime was abolished from 6 April 2025 by the October 2024 Budget. A new residence-based regime replaces it, offering 100% exemption on foreign income and gains (FIG) for new arrivals in their first four UK tax years of residence (after 10 years non-residence). Transitional rules applied to existing non-doms, including a Temporary Repatriation Facility.

Who it affects: High-net-worth new arrivals to the UK; existing non-dom holders transitioning from April 2025.

HM Treasury ↗ · HM Revenue & Customs ↗ · verified 2026-04-21

In force 31 Jan 2025

Repealed Taxation

CACanada

Proposed capital-gains inclusion-rate increase deferred indefinitely

The federal government's proposed increase in the capital-gains inclusion rate — from 50% to 66.7% for gains above $250,000 per year for individuals and on all corporate gains, first announced in Budget 2024 — was deferred and then formally withdrawn by March 2025. The inclusion rate remained at 50%. Relevant for new arrivals evaluating Canadian tax planning.

Who it affects: Individuals realising large capital gains; corporations with investment income.

Canada Revenue Agency ↗ · Government of Canada ↗ · verified 2026-04-21

In force 22 Jan 2025

Repealed Taxation

Real Decreto-Ley 9/2024 tax measures repealed

RDL 9/2024, enacted in December 2024 with a broad package of individual-taxation amendments, was rejected by Congress during its mandatory convalidation vote on 22 January 2025 and therefore repealed retroactively. The net effect is that the tax rules in force before December 2024 (including the Beckham Law as constituted under the 2023 Startups Law) remained unchanged. A political signal of the Sánchez coalition's fragility during this period.

Who it affects: Beckham Law beneficiaries and other individual-tax regimes potentially affected by RDL 9/2024.

BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗ · Agencia Tributaria (Spanish Tax Authority) ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Taxation

DEGermany

Basic personal allowance and income tax brackets adjusted for 2025

The basic personal allowance (Grundfreibetrag) rose to €12,096 for 2025 (from €11,784 in 2024), and the income tax brackets were adjusted for cold-progression. The child allowance (Kinderfreibetrag) was also increased. Retroactive adjustment to 2024 values was included in the package.

Who it affects: All income tax payers; marginal effect on take-home pay.

Bundesministerium der Finanzen ↗ · Bundesregierung (Federal Government) ↗ · verified 2026-04-18

In force 1 Jan 2025

In force Taxation

FRFrance

Régime des impatriés parameters maintained; extended to 2030 arrivals

The French régime des impatriés was confirmed in the 2025 loi de finances: employees recruited from abroad by a French employer (or seconded to France) continue to benefit from income-tax exemption on the impatriation premium (up to 30% of net compensation) and 50% exemption on specified foreign-sourced income, for up to eight tax years. The regime was previously set to expire; its extension covers arrivals through 2030.

Who it affects: Foreign-recruited employees and intra-group transferees starting work in France.

Direction générale des Finances publiques ↗ · Légifrance ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Taxation

IRS Jovem youth tax exemption expanded

The State Budget for 2025 materially expanded IRS Jovem — Portugal's youth income-tax exemption. It now applies to taxpayers up to age 35 (raised from 30 and narrower prior thresholds), for up to 10 years, with 100% exemption in year one stepping down to 25% in years 8-10, subject to an earnings cap.

Who it affects: Residents under 35 earning employment or self-employment income in Portugal.

Autoridade Tributária e Aduaneira ↗ · Diário da República Eletrónico ↗ · Governo de Portugal ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Taxation

IEIreland

SARP threshold raised to €100,000

The Special Assignee Relief Programme (SARP) minimum qualifying income threshold rose from €75,000 to €100,000 for employees arriving in Ireland from 1 January 2025. SARP offers a 30% income-tax exemption on income above €100,000 up to €1m for up to five years, for qualifying assignees relocated to Ireland by their existing employer group.

Who it affects: Inbound assignees relocated to Ireland by their multinational employers from 2025.

Revenue Commissioners ↗ · Government of Ireland ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Taxation

IEIreland

Universal Social Charge (USC) bands and rates adjusted for 2025

Budget 2025 adjusted the Universal Social Charge bands and cut the 4% rate to 3% on the second USC band — the first USC rate reduction in several years. The change modestly raises take-home pay for middle earners; the adjustment is designed to offset fiscal-drag effects of wage growth.

Who it affects: All employees and self-employed Irish tax residents.

Revenue — Irish Tax and Customs ↗ · Government of Ireland ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Taxation

Partial non-resident tax status abolished for 30%-ruling holders

Expatriates using the 30% ruling can no longer elect partial non-resident status for Box 2 (substantial-interest income) and Box 3 (savings and investments) from 1 January 2025 — their worldwide income is now fully in scope of Dutch personal income tax. Transitional provision: those who applied the 30% ruling in 2023 may continue partial non-resident status until 31 December 2026.

Who it affects: All existing and prospective 30%-ruling holders with non-Dutch savings, investments, or substantial interests.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · Government of the Netherlands ↗ · verified 2026-04-19

In force 1 Jan 2025

In force Taxation

Partial non-resident taxpayer status abolished

The partial non-resident taxpayer status for 30%-ruling holders — which had allowed them to be taxed only on Dutch-sourced income in Boxes 2 and 3 — was abolished from 1 January 2025. From that date, 30%-ruling holders are fully taxable on worldwide assets and substantial-interest holdings as Dutch residents. Transitional relief applied until end-2026 for rulings running before 2024.

Who it affects: Existing and new 30%-ruling holders with non-Dutch investments and substantial-interest holdings.

Belastingdienst ↗ · Rijksoverheid ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Taxation

Self-employed (autónomos) quotas continue income-based transition

The three-year transition to income-based social-security contributions for autónomos, introduced by Real Decreto-ley 13/2022, continued into 2025 with adjusted minimum and maximum monthly net-income brackets. Low earners pay less than under the flat-rate system; higher earners pay materially more. Further bracket updates are due for 2026.

Who it affects: All self-employed workers registered under the RETA regime.

Boletín Oficial del Estado ↗ · Ministerio de Inclusión, Seguridad Social y Migraciones ↗ · verified 2026-04-21

In force 1 Jan 2025

In force Taxation

DEGermany

Property-tax (Grundsteuer) reform takes effect

The long-delayed Grundsteuerreform came into force on 1 January 2025 after the Federal Constitutional Court struck down the previous valuation basis. New assessed values are used by each Land — most use the federal "Bundesmodell" based on market rent proxies; Baden-Württemberg, Bavaria, Hamburg, Hessen, and Niedersachsen apply alternative models. Many homeowners and landlords saw notable changes in assessed tax.

Who it affects: All property owners in Germany; renters indirectly via Nebenkosten pass-through.

Bundesministerium der Finanzen ↗ · Bundesregierung (Federal Government) ↗ · Bundesgesetzblatt (Federal Law Gazette) ↗ · verified 2026-04-21

In force 1 Sept 2024

In force Taxation

ZASouth Africa

Two-Pot Retirement Reform in force

The Two-Pot Retirement Reform took effect on 1 September 2024 — restructuring SA retirement-fund access into a "savings pot" (one-third of contributions, accessible during employment) and a "retirement pot" (two-thirds, preserved until retirement). Material for foreign workers contributing to SA pension funds — changes the liquidity of accumulated pension savings.

Who it affects: All SA tax residents with pension funds, including foreign workers.

South African Revenue Service ↗ · verified 2026-04-19

In force 11 Aug 2024

In force Taxation

Flat-tax for neo-residenti raised from €100k to €200k

Decreto Legge 113/2024 raised the flat substitute tax on foreign-sourced income under the Italian neo-residenti (high-net-worth) regime from €100,000 to €200,000 per year for taxpayers electing the regime from 11 August 2024. Existing elections prior to that date continue at the €100,000 rate.

Who it affects: High-net-worth individuals electing Italian residence from August 2024.

Gazzetta Ufficiale della Repubblica Italiana ↗ · Agenzia delle Entrate ↗ · verified 2026-04-21

In force 10 Aug 2024

In force Taxation

HNWI Flat Tax doubled from €100,000 to €200,000 per year

Law Decree 113/2024 ("Decreto Omnibus"), in force 10 August 2024, doubled the annual flat tax on foreign-source income for new applicants to the HNWI regime from €100,000 to €200,000. Existing beneficiaries retain the €100,000 rate for the remainder of their 15-year maximum benefit period. Applies only to individuals establishing Italian tax residency after 10 August 2024. Family-member add-on remains €25,000/year per spouse or child.

Who it affects: New high-net-worth applicants establishing Italian tax residency after 10 August 2024.

Gazzetta Ufficiale (Italian Official Gazette) ↗ · Agenzia delle Entrate ↗ · Ministero dell'Economia e delle Finanze ↗ · verified 2026-04-19

In force 1 Jul 2024

In force Taxation

EGEgypt

Personal Income Tax bands restructured for 2024–25

The 2024–25 Finance Law restructured personal income tax bands — modest increases in the middle-band thresholds to offset inflation effects. Top marginal rate remained at 27.5%. Basic non-taxable threshold raised to EGP 40,000 (from EGP 30,000). Foreign residents on work permits are subject to Egyptian PIT on Egyptian-source income; 183-day residence triggers worldwide-income taxation.

Who it affects: All Egyptian tax residents including foreign workers.

Ministry of Finance (Egypt) ↗ · verified 2026-04-19

In force 10 Jun 2024

In force Taxation

BRBrazil

Receita Federal clarified tax-residency tests for digital nomads

Receita Federal's Solução de Consulta clarified in mid-2024 that holders of the VITEM XIV Digital Nomad Visa become Brazilian tax residents after 184 days of residence in a 12-month period, triggering worldwide-income taxation. This matches the general test but had been ambiguous specifically for digital nomads; the clarification has been a material input into DNV holders' practical tax planning.

Who it affects: Digital Nomad Visa holders and foreign residents with extended Brazilian stays.

Receita Federal do Brasil ↗ · verified 2026-04-19

In force 1 Jun 2024

In force Taxation

AEUnited Arab Emirates

Qualifying Free Zone Person criteria clarified

The Ministry of Finance and Federal Tax Authority issued clarifying guidance in mid-2024 on the Qualifying Free Zone Person criteria — the conditions under which free-zone entities retain the 0% corporate-tax rate on qualifying income (versus the 9% mainland rate). Clarifications cover substance requirements, qualifying activity definitions, and de minimis non-qualifying income thresholds. Material for the practical tax position of free-zone-resident professionals.

Who it affects: Free-zone-based founders, consultants, and entities relying on the 0% qualifying-income regime.

UAE Ministry of Finance ↗ · verified 2026-04-19

In force 6 Apr 2024

In force Taxation

GBUnited Kingdom

ISA rules reformed — allow multiple same-type ISAs per year

From 6 April 2024, savers may subscribe to more than one ISA of the same type in a single tax year (e.g., two Stocks and Shares ISAs with different providers), and partial transfers of current-year contributions between providers became possible. The £20,000 annual allowance remained unchanged. Relevant to mid-moves and new residents starting UK tax planning.

Who it affects: All UK tax-resident savers using ISA accounts.

HM Revenue & Customs ↗ · GOV.UK ↗ · verified 2026-04-21

In force 1 Apr 2024

In force Taxation

JPJapan

Permanent-resident-for-tax test clarified — 5-year non-permanent status

National Tax Agency guidance clarified the threshold at which a foreign resident becomes a "permanent resident for tax purposes" — generally after 5 of the previous 10 years residing in Japan. Permanent-tax-residents are taxed on worldwide income; non-permanent-tax-residents are taxed on Japan-source income plus foreign income remitted to Japan. Material for HSP and long-term Engineer-visa holders.

Who it affects: Long-term foreign residents and Highly Skilled Professionals approaching their 5-year-of-residence anniversary.

Ministry of Foreign Affairs of Japan ↗ · METI — Ministry of Economy, Trade and Industry ↗ · verified 2026-04-19

In force 1 Apr 2024

In force Taxation

HKHong Kong

Two-tier salaries-tax structure on top of standard rate from 2024–25

Budget 2024–25 introduced a two-tier standard-rate structure for salaries tax on net income above HKD 5 million: 15% on the first HKD 5 million, 16% above. The progressive-rates option remains for lower incomes. The change marginally raises tax for top earners (top effective rate ~16% rather than the old flat 15%) while maintaining Hong Kong's globally-low personal-tax position.

Who it affects: High-income Hong Kong tax residents.

Inland Revenue Department ↗ · Government of the Hong Kong SAR ↗ · verified 2026-04-19

In force 29 Mar 2024

In force Taxation

EGEgypt

IMF Extended Fund Facility expanded to US$8 billion

Following the March 2024 EGP float, the IMF Extended Fund Facility was expanded to US$8 billion in late March 2024 (from the original US$3 billion December 2022 agreement). The expanded programme conditionality includes fiscal consolidation, reducing the state's role in the economy, and structural reforms around subsidies and privatisation. Regular programme reviews continue through 2026.

Who it affects: Broad macroeconomic trajectory; structural reform programme continuation.

Central Bank of Egypt ↗ · State Information Service ↗ · verified 2026-04-19

In force 28 Mar 2024

In force Taxation

DEGermany

Growth Opportunities Act (Wachstumschancengesetz) enters force

A significantly reduced version of the Growth Opportunities Act passed the Bundesrat on 22 March 2024 after mediation, entering force the following day. Key provisions: expanded loss-offset rules, increased thresholds for small-business simplified accounting, extended degressive depreciation on moveable assets, and mandatory e-invoicing for domestic B2B transactions from 2025.

Who it affects: Businesses and self-employed residents; affects bookkeeping and invoicing obligations from 2025.

Bundesministerium der Finanzen ↗ · Bundesregierung (Federal Government) ↗ · Bundesgesetzblatt (Federal Law Gazette) ↗ · verified 2026-04-18

In force 6 Mar 2024

In force Taxation

EGEgypt

Major EGP devaluation — CBE adopts floating exchange rate

The Central Bank of Egypt allowed the EGP to float freely on 6 March 2024, producing an immediate ~60% devaluation against the USD. Foreign-currency-earning residents experienced an immediate and substantial improvement in local purchasing power; EGP-earning residents faced import-driven inflation. Part of the IMF-backed macroeconomic adjustment programme.

Who it affects: All Egyptians and foreign residents; materially affects cost-of-living and import costs.

Central Bank of Egypt ↗ · Ministry of Finance (Egypt) ↗ · verified 2026-04-19

In force 1 Mar 2024

In force Taxation

ZASouth Africa

SARS tax residency confirmed for Remote Work Visa holders exceeding 183 days

SARS confirmed in 2024 that Remote Work Visa holders are subject to SA tax residence rules — tax residence is triggered by either the "ordinarily resident" test OR physical presence for 91+ days in the current tax year plus 915+ days over the preceding 5 years. Remote Work Visa holders exceeding 183 days must register with SARS. Double-taxation agreement relief may apply for applicants from treaty-partner countries.

Who it affects: Remote Work Visa holders and other long-term non-SA residents.

South African Revenue Service ↗ · Department of Home Affairs (South Africa) ↗ · verified 2026-04-19

In force 1 Feb 2024

In force Taxation

FRFrance

Impatriate tax regime (Article 155 B CGI) unchanged under 2024 reform

Despite extensive immigration-policy reforms, the French impatriate tax regime (régime des impatriés, Article 155 B of the CGI) — which exempts up to 30% of salary plus foreign-source passive income for up to eight years — remained unchanged. A significant fact for Talent permit holders weighing France against the Netherlands, Spain, or Portugal.

Who it affects: Talent permit holders and other qualified international hires considering France.

Impôts.gouv.fr — Direction Générale des Finances Publiques ↗ · Légifrance — French Official Legal Publication ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

IFICI ("NHR 2.0") — Tax Incentive for Scientific Research and Innovation launched

The successor regime to NHR, formally the Incentivo Fiscal à Investigação Científica e Inovação (IFICI), was enacted under Law 82/2023 and the implementing ordinance published in late 2024. It offers a 20% flat rate on qualifying Portuguese employment/self-employment income for ten years, but eligibility is much narrower — limited to researchers, qualified staff of certified innovation employers, startup employees, and specific high-value roles. Retroactive to those who became Portuguese tax-resident in 2024.

Who it affects: New tax residents in qualifying research, startup, or innovation roles.

Autoridade Tributária e Aduaneira ↗ · Diário da República Eletrónico ↗ · verified 2026-04-21

In force 1 Jan 2024

In force Taxation

IRS 2024 — lower-bracket marginal rates cut

The 2024 IRS (personal income tax) reform retroactively cut marginal rates across the lower and middle brackets, with the second bracket's rate reduced from 21% to 16.5% as the headline change. The measure was designed to raise middle-income take-home pay and was applied retroactively from 1 January 2024 with adjustments processed in the 2024 annual return.

Who it affects: All Portuguese-resident income-tax payers, with the largest relative effect on middle earners.

Autoridade Tributária e Aduaneira ↗ · Portuguese Government Portal ↗ · Diário da República ↗ · verified 2026-04-18

In force 1 Jan 2024

In force Taxation

MAMorocco

Phased dirham-exchange-rate liberalisation continues

Morocco's phased transition to a more flexible dirham exchange-rate regime continued through 2024–2025 — the dirham fluctuation band was widened to ±5% (from ±2.5%). Broader convertibility for investment flows and residents' foreign accounts remains limited; individuals are permitted an annual foreign-currency allocation for study, business travel, or medical purposes via the Office des Changes.

Who it affects: Importers, exporters, and individuals with cross-border financial needs.

Gouvernement du Maroc ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

RFC enrolment tightened for foreign residents with Mexican-source income

SAT tightened RFC (Registro Federal de Contribuyentes) enrolment enforcement for foreign residents from 2024 — particularly targeting landlords of Mexican property and freelance service providers with Mexican clients. Residence-card holders now typically enrol in RFC at the time of card issuance. Non-compliance penalties escalated.

Who it affects: Foreign residents earning Mexican-source income (rental, commercial).

Servicio de Administración Tributaria (SAT) ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

No major personal-income-tax reform under Sheinbaum administration

Despite pre-election expectations, the Sheinbaum administration (inaugurated October 2024) did not enact material reforms to Mexican personal income tax in its first year. Top marginal rate remains 35%, ISR brackets indexed to UMA. SAT focus has been on enforcement (CFDI 4.0 e-invoicing, RFC enrolment for foreign residents) rather than rate changes.

Who it affects: Mexican tax residents — foreign and Mexican nationals.

Servicio de Administración Tributaria (SAT) ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

CNChina (Mainland)

CIPS expansion and RMB-payment internationalisation continued

The Cross-Border Interbank Payment System (CIPS) was further expanded through 2024–2025, with new participating banks across the BRI corridor and continued growth of RMB cross-border settlement volumes. Practical relevance for foreign workers: easier outbound remittance of RMB salaries through expanded correspondent-bank coverage, though SAFE's annual US$50,000-per-individual currency-conversion cap remains in force.

Who it affects: Foreign workers receiving RMB-denominated salaries; international remittance flows.

State Council of the People's Republic of China ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

CNChina (Mainland)

Individual Income Tax thresholds and special-additional-deduction parameters updated

The State Administration of Taxation maintained the 5,000 RMB/month basic deduction (60,000 RMB/year) and the schedule of special additional deductions (housing, education, parents, mortgage interest), with annual adjustments to certain rates. Foreign workers exceeding 183 days per year are taxable on worldwide income unless qualifying for the 6-year non-domiciled-resident grace period.

Who it affects: All Chinese tax residents — including foreign workers exceeding the 183-day-per-year threshold.

State Administration of Taxation ↗ · State Council of the People's Republic of China ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

AEUnited Arab Emirates

VAT remains at 5%; no changes for 2024–2025

Despite the corporate-tax reform, the UAE VAT regime — a flat 5% in force since January 2018 — remains unchanged through 2024–2025. The Ministry of Finance confirmed no plans to raise the VAT rate in the medium term, despite IMF and broader regional comparisons.

Who it affects: All UAE consumers and businesses subject to VAT.

UAE Ministry of Finance ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

KRSouth Korea

Tax residence 183-day rule and worldwide-income basis clarified for non-citizen long-term residents

The Korean National Tax Service issued clarifying guidance on the 183-day-per-year tax-residence test and the worldwide-income basis for long-term non-Korean residents. Specifically clarifies the application to F-1-D Workation visa-holders (who are typically non-residents for tax purposes) and to E-7 / D-8 holders crossing the residence threshold.

Who it affects: F-1-D, E-7, and other long-term non-Korean residents.

Korea Ministry of Justice ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

HKHong Kong

Continued absence of capital-gains, dividend, and inheritance taxes

Hong Kong continues to operate without capital-gains tax, dividend tax, or inheritance tax — a structural advantage for high-net-worth movers and one of the most-cited reasons for Hong Kong remaining attractive despite political and cost-of-living pressures since 2019. Property stamp duties are the primary indirect tax on wealth transfer.

Who it affects: High-net-worth movers; broader investor signalling.

Inland Revenue Department ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

FRFrance

Wealth tax (IFI) remains real-estate-only; no reinstatement of broader ISF

The 2024 Finance Law confirmed that the Impôt sur la Fortune Immobilière (IFI) — restricted to real-estate assets since 2018's reform of the broader Impôt de Solidarité sur la Fortune (ISF) — would continue unchanged. Political proposals through 2024–2025 to reintroduce a broader wealth tax were not adopted. Applies to households with French real-estate assets above €1.3 million.

Who it affects: Residents and non-residents with French real-estate assets above €1.3 million.

Impôts.gouv.fr — Direction Générale des Finances Publiques ↗ · Légifrance — French Official Legal Publication ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

MAMorocco

Phased corporate-tax reform; PIT bands restructured

The 2024 Finance Law commenced a phased 4-year corporate-tax reform, moving toward a unified 20% CIT rate (from the current 15–37% band structure) by 2028. Personal income tax bands were also restructured — top marginal rate maintained at 38% but band thresholds adjusted. Material for foreign residents of Morocco — particularly those running Moroccan businesses or with Moroccan-source income.

Who it affects: Moroccan tax residents and businesses.

Bulletin Officiel du Maroc ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

IFICI regime introduced as narrow successor to NHR

The Incentivo Fiscal à Investigação Científica e Inovação (IFICI, article 58-A of the Tax Benefits Statute) entered force alongside NHR closure. IFICI offers a flat 20% rate on qualifying Portuguese-source income for ten years, but eligibility is materially narrower than NHR: researchers at certified institutions, teaching staff at higher-education and Portuguese innovation-certified companies, qualified workers at IAPMEI-certified "startup"-status companies, and certain roles at companies in designated priority sectors. Movers should not assume IFICI eligibility from prior NHR-style planning without specific confirmation.

Who it affects: Researchers, specified innovation-sector workers, and founders at certified startups considering Portuguese residency.

Autoridade Tributária e Aduaneira ↗ · IAPMEI — Business Support Agency ↗ · Portuguese Government Portal ↗ · verified 2026-04-18

In force 1 Jan 2024

In force Taxation

Regime impatriati tightened — exemption cut to 50% and capped

Legislative Decree 209/2023 materially reformed the regime impatriati from 1 January 2024. The general income-tax exemption fell from 70% to 50%, an income cap of €600,000 was introduced, and residency conditions tightened to require three prior years of non-Italian residence (five or seven years if the same employer employed the worker abroad). The previous five-year extension for buyers of residential property, or for families with dependent children, was abolished.

Who it affects: New arrivals from 2024 qualifying under the regime impatriati.

Agenzia delle Entrate ↗ · Gazzetta Ufficiale della Repubblica Italiana ↗ · verified 2026-04-21

In force 1 Jan 2024

In force Taxation

Impatriates Tax Regime restructured — 50% exemption replaces 70–90%

Legislative Decree 209/2023 (promulgated 28 December 2023) restructured the Regime per Lavoratori Impatriati from 1 January 2024. The pre-reform 70% or 90% (regional variant) exemption on Italian-source employment income for five years was replaced by a 50% exemption, capped at €600,000 of qualifying income per year. The 60% variant applies when the applicant relocates with — or has during the benefit period — a dependent child under 18. Requires non-residency in Italy for the previous three tax years and "high professional qualification" or specialisation.

Who it affects: Non-EU and returning-Italian professionals relocating to Italy for employment from 2024 onwards.

Gazzetta Ufficiale (Italian Official Gazette) ↗ · Agenzia delle Entrate ↗ · Ministero dell'Economia e delle Finanze ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

Box 3 interim deemed-return rates adjusted for 2024

Pending the planned Box 3 reform from 2027, the interim 2024 deemed-return percentages were set at 1.03% for savings and 6.04% for other investments; the tax-free allowance (heffingsvrij vermogen) remained €57,000 per person. The Supreme Court's rulings requiring the option to tax actual rather than deemed return continue to produce tax-authority adjustments each year.

Who it affects: Dutch tax residents with savings or investments above the heffingsvrij vermogen threshold.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

Box 2 tax rate split into two brackets with higher top rate

Box 2 (income from substantial interest in a company — typically owners of 5%+ of shares) was split into two brackets from 1 January 2024: 24.5% on the first €67,000 of dividend/substantial-interest income per person per year, and 33% above that threshold. This replaced the previous flat 26.9% and is most relevant to DGA (director-major-shareholder) constructions used by entrepreneurs and expatriate founders.

Who it affects: Owners of substantial interests in Dutch BVs; typical DAFT-visa holders and entrepreneur-route movers.

Belastingdienst (Dutch Tax Authority) ↗ · Ministerie van Financiën ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

Non-Habitual Resident (NHR) regime closed to new applicants

Under the State Budget for 2024, the Non-Habitual Resident tax regime — which had offered flat 20% tax on qualifying Portuguese income and broad exemption on most foreign income for ten years — was closed to new applicants from 1 January 2024. Existing NHR beneficiaries retained the regime until the end of their ten-year period. A narrow transitional window applied to those who had begun relocation steps by October 2023.

Who it affects: Prospective movers who had planned to use NHR; existing NHR holders retain their status.

Autoridade Tributária e Aduaneira ↗ · Diário da República Eletrónico ↗ · Governo de Portugal ↗ · verified 2026-04-21

In force 1 Jan 2024

In force Taxation

Non-Habitual Resident (NHR) regime closed to new applicants

The 2024 State Budget (Lei do Orçamento do Estado para 2024) ended the Non-Habitual Resident tax regime for new applicants from 1 January 2024. NHR offered a flat 20% rate on qualifying Portuguese-source professional income and partial or full exemption on foreign-source income for ten years. Transitional rules allowed applications during 2024 for those meeting specific pre-2024 residency / employment-contract criteria. Existing NHR beneficiaries retain their status for the remainder of their ten-year period.

Who it affects: Non-residents planning a tax-advantaged move to Portugal after 1 January 2024.

Autoridade Tributária e Aduaneira ↗ · Portuguese Government Portal ↗ · Diário da República ↗ · verified 2026-04-18

In force 1 Jan 2024

In force Taxation

30%-ruling stepped down to 30/20/10 across five years

The 2024 Belastingplan converted the flat 30%-ruling for highly skilled migrants into a stepped regime: 30% free reimbursement for the first 20 months of employment, 20% for the next 20 months, and 10% for the final 20 months. The 60-month cap was unchanged. Applicable to rulings starting on or after 1 January 2024.

Who it affects: Skilled migrants newly employed in the Netherlands from 2024 onward.

Belastingdienst ↗ · Rijksoverheid ↗ · verified 2026-04-21

In force 1 Jan 2024

In force Taxation

IEIreland

Rent Tax Credit increased to €750 per person

Budget 2024 (announced October 2023, in force January 2024) raised the Rent Tax Credit from €500 to €750 per person per year, and extended eligibility to parents paying rent for their student children in approved accommodation. Aimed at cushioning tenant pressures in Dublin and other constrained rental markets.

Who it affects: Private-rental-sector tenants including permit-holder expats.

Revenue — Irish Tax and Customs ↗ · Government of Ireland ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

Modelo 721 — reporting of foreign-held crypto-assets required

From the 2023 tax year (declared in 2024), Spanish tax residents must file Modelo 721 if they hold foreign crypto-asset balances exceeding €50,000 at year-end. The new form sits alongside Modelo 720 for foreign bank accounts and securities; failure carries minimum penalties.

Who it affects: Spanish tax residents holding crypto at non-Spanish custodians or self-custody addresses.

Agencia Tributaria ↗ · Boletín Oficial del Estado ↗ · verified 2026-04-21

In force 1 Jan 2024

In force Taxation

CFDI 4.0 e-invoicing fully enforced

Full enforcement of the CFDI (Comprobante Fiscal Digital por Internet) 4.0 e-invoicing standard took effect from January 2024 after transitional period. All Mexican residents and entities engaged in commerce must issue invoices in CFDI 4.0 format. Foreign residents engaged in Mexican commercial activity (including landlords of Mexican property) must also comply via their RFC (tax ID).

Who it affects: All entities and self-employed residents issuing Mexican tax invoices.

Servicio de Administración Tributaria (SAT) ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

SGSingapore

GST raised from 8% to 9% (second tranche of 2022 reform)

Goods and Services Tax rose from 8% to 9% on 1 January 2024 — the second tranche of the staged GST increase announced in Budget 2022 (first tranche took GST from 7% to 8% on 1 January 2023). Offset by enhanced GST Voucher payouts to lower-income households; not offset for foreign residents.

Who it affects: All Singapore residents and visitors — direct cost-of-living input.

IRAS — Inland Revenue Authority of Singapore ↗ · Prime Minister's Office, Singapore ↗ · verified 2026-04-19

In force 1 Jan 2024

In force Taxation

SGSingapore

Top personal income tax rate raised to 24%

The top marginal personal income tax rate rose to 24% on chargeable income above S$1 million from year-of-assessment 2024 (previously 22%). The lower bands were unchanged. A meaningful but not-dramatic move; Singapore's overall personal-tax position remains highly competitive against North American or Western European jurisdictions.

Who it affects: High-income Singapore tax residents.

IRAS — Inland Revenue Authority of Singapore ↗ · verified 2026-04-19

In force 12 Oct 2023

In force Taxation

Nearshoring accelerated-depreciation tax incentives continue

The October 2023 presidential decree providing accelerated depreciation and a 25% tax deduction for worker-training investments for companies in 10 priority export-oriented sectors (automotive, electronics, medical devices, aerospace, etc.) continues through 2025. A key pillar of Mexico's nearshoring strategy; regularly extended pending structural review.

Who it affects: Foreign-owned manufacturing entities establishing in Mexico.

Servicio de Administración Tributaria (SAT) ↗ · Diario Oficial de la Federación ↗ · verified 2026-04-19

In force 1 Jun 2023

In force Taxation

AEUnited Arab Emirates

Federal Corporate Tax introduced at 9%

The UAE introduced a federal corporate income tax of 9% on taxable business profits exceeding AED 375,000, effective for financial years starting on or after 1 June 2023. Free-zone entities meeting "Qualifying Free Zone Person" criteria can retain 0% on qualifying income. Personal income tax remains zero. A material structural change for the cost calculus of UAE-based founders and consultants.

Who it affects: Mainland and free-zone businesses; founders, freelancers operating through UAE entities.

UAE Ministry of Finance ↗ · UAE Government Portal ↗ · verified 2026-04-19

In force 1 Jan 2023

In force Taxation

Regime Forfettario threshold raised from €65,000 to €85,000 for freelancers

The Budget Law 2023 raised the Regime Forfettario (simplified flat-tax regime for self-employed Italians and registered residents) turnover threshold from €65,000 to €85,000 per year. Flat tax rate of 15% (5% for the first five years of new activity) on notional taxable income calculated by applying a sector-specific profitability coefficient. Immediate exclusion if the €85,000 threshold is breached in a given year.

Who it affects: Self-employed residents including digital-nomad visa and long-term residence holders operating as autonomi.

Agenzia delle Entrate ↗ · Ministero dell'Economia e delle Finanze ↗ · verified 2026-04-19

In force 1 Jan 2023

In force Taxation

Crypto-asset capital-gains tax rules enter force

Portugal began taxing crypto-asset capital gains from 1 January 2023 under the 2023 State Budget. Short-term gains (on assets held under 365 days) are taxed at a flat 28% (or optionally under the progressive IRS schedule); long-term gains on assets held at least 365 days remain exempt. Crypto-denominated salary is taxed as regular income.

Who it affects: Portuguese-resident holders of crypto assets; a specific attraction point versus most other EU regimes.

Autoridade Tributária e Aduaneira ↗ · Portuguese Government Portal ↗ · Diário da República ↗ · verified 2026-04-18

In force 1 Jan 2023

In force Taxation

Beckham Law expanded to digital nomads and shortened non-residency period

Under the Startups Law, the Beckham Law special tax regime was expanded to explicitly cover holders of the DNV and HQP routes. The minimum pre-relocation non-residency period was reduced from 10 to 5 years, materially opening the regime to more applicants. The 24% flat rate on Spanish-source income up to €600,000 remains unchanged.

Who it affects: Digital Nomad Visa holders, Highly Qualified Professional hires, and other non-EEA movers.

Agencia Tributaria (Spanish Tax Authority) ↗ · BOE — Boletín Oficial del Estado (Spanish Official Gazette) ↗ · verified 2026-04-19

In force 1 Jan 2019

In force Taxation

Southern Italy pensioner 7% flat tax regime continues

The 7% flat-tax regime on foreign-source income for pensioners who move to a municipality under 20,000 inhabitants in a Southern Italian region (Abruzzo, Molise, Campania, Puglia, Basilicata, Calabria, Sardegna, Sicilia) continues to be available under Article 24-ter of the Italian Income Tax Code. Status confirmed by successive circulars through 2024-2025. The regime is available for up to ten years; eligibility requires the pensioner to have been tax-resident abroad for at least five years and to receive a qualifying foreign pension.

Who it affects: Foreign pensioners considering relocation to smaller Southern Italian towns.

Agenzia delle Entrate ↗ · Gazzetta Ufficiale della Repubblica Italiana ↗ · verified 2026-04-21

In force 1 Jan 2019

In force Taxation