best of, tax
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.
the ranking
- 01
Naha, japan8.89 /10·$933$933400mb29°C8.9 nomad8.89/10 - 02
Kanazawa, japan8.76 /10·$879$879400mb28°C8.8 nomad8.76/10 - 03
Sendai, japan8.67 /10·$935$935400mb25°C8.7 nomad8.67/10 - 04
Kobe, japan8.50 /10·$963$963400mb27°C8.5 nomad8.50/10 - 05
Nagoya, japan8.49 /10·$959$959400mb26°C8.5 nomad8.49/10 - 06
Osaka, japan8.39 /10·$1,044$1,044250mb22°C8.4 nomad8.39/10 - 07
Sapporo, japan8.38 /10·$909$909250mb21°C8.4 nomad8.38/10 - 08
Nikko, japan8.38 /10·$776$776200mb24°C8.4 nomad8.38/10 - 09
Moncton, canada8.37 /10·$1,635$1,635200mb25°C8.4 nomad8.37/10 - 10
Takayama, japan8.28 /10·$897$897200mb26°C8.3 nomad8.28/10 - 11
Hakodate, japan8.28 /10·$880$880200mb21°C8.3 nomad8.28/10 - 12
Kyoto, japan8.26 /10·$1,011$1,011250mb26°C8.3 nomad8.26/10 - 13
Hualien, taiwan8.26 /10·~$956~$956220mb31°C8.3 nomad8.26/10 - 14
Tokushima, japan8.26 /10·$870$870200mb28°C8.3 nomad8.26/10 - 15
Fukuoka, japan8.25 /10·$985$985250mb27°C8.3 nomad8.25/10 - 16
Hiroshima, japan8.25 /10·$937$937250mb26°C8.3 nomad8.25/10 - 17
Matsumoto, japan8.23 /10·$917$917200mb26°C8.2 nomad8.23/10 - 18
Taipei, taiwan8.20 /10·~$1,130~$1,130250mb36°C8.2 nomad8.20/10 - 19
Nara, japan8.20 /10·$898$898250mb27°C8.2 nomad8.20/10 - 20
Rotterdam, netherlands8.18 /10·$1,437$1,437200mb21°C8.2 nomad8.18/10
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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