Which regime is most generous for high earners?

Italy's Impatriati (50% exemption for 5 years up to €600k) and Portugal's IFICI (specific carve-outs for highly-skilled scientific/research workers) are the standouts. Spain's Beckham Law gives 24% flat for 6 years up to €600k Spanish source.

Do I qualify automatically?

No, every regime has eligibility tests (income source, prior residency, qualifying activity, sometimes employer registration). Confirm with a tax advisor in the destination before relying on any of them.

Are these regimes stable?

Mostly yes for the next 3-5 years, but Portugal ended NHR in 2024 and replaced it with IFICI; UK restructured non-dom into FIG in April 2025. Treat the current parameters as a snapshot.

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Cities with dedicated nomad / expat tax regimes

These countries took the time to design a specific tax carve-out for incoming skilled workers, usually a discounted flat rate, a multi-year exemption for foreign-source income, or a remittance basis. Each is documented with current parameters in the city's Tax & Stay Reality card.

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frequently asked

Quick answers.

Which regime is most generous for high earners?: Italy's Impatriati (50% exemption for 5 years up to €600k) and Portugal's IFICI (specific carve-outs for highly-skilled scientific/research workers) are the standouts. Spain's Beckham Law gives 24% flat for 6 years up to €600k Spanish source.
Do I qualify automatically?: No, every regime has eligibility tests (income source, prior residency, qualifying activity, sometimes employer registration). Confirm with a tax advisor in the destination before relying on any of them.
Are these regimes stable?: Mostly yes for the next 3-5 years, but Portugal ended NHR in 2024 and replaced it with IFICI; UK restructured non-dom into FIG in April 2025. Treat the current parameters as a snapshot.

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