IMI Podcasts · Christian Henrik Nesheim

7 Best Special Tax Regimes in Europe Ranked

March 23, 2026·23 min·2 clips

Cyprus's non-DOM regime offers zero tax on foreign capital gains and requires only 60 days of residency per year.

The episode begins by noting that many European countries have high standard income tax rates, such as Denmark's 60.5%, but have created special regimes to attract foreign individuals. It clarifies that the ranking excludes countries with inherently low tax rates, focusing instead on high-tax nations with specific programs. The analysis is based on five factors: effective tax rate, duration, cost of entry, residency flexibility, and accessibility/maturity. Switzerland's forfeit fiscal regime is ranked seventh, using an expenditure-based taxation with a high minimum cost, limiting it to ultra-high net worth individuals. Poland's lump-sum regime charges 200,000 PLN annually but lacks established advisory infrastructure. Italy's regime increased its lump-sum to 300,000 euros in 2026, making it suitable only for the ultra-wealthy. Greece offers two regimes: a 100,000 euro lump sum for investors and a 7% flat rate for retirees. Ireland's non-DOM regime uses a remittance basis with no time limit or annual charge, but taxes domestic income at high rates. Malta's remittance-based regime has a low 5,000 euro minimum and no time limit, offering flexibility. Cyprus is ranked first, with its non-DOM regime providing zero tax on foreign capital gains and dividends, a 60-day residency rule, and a 17-year benefit period extendable to 27 years. The episode concludes by noting the source article and promoting IMI resources.

As heard by us

A clear comparison of Europe's newcomer tax regimes, with the practical tradeoffs laid out.

This ranking treats European newcomer tax regimes as tools with different jobs, not as one neat category. It compares residency tests, time limits, family treatment, and foreign income rules in a way that makes the practical differences easy to see.

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Why you'd press play

You want the quickest path through Europe's most relevant tax-residency carveouts.

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