Browse current inbound-worker, specialist, new-resident and foreign-income tax regimes. Filter by the kind of relief you are looking for, then open a scheme for the detail.
Australia’s temporary-resident rules can substantially change how foreign income is taxed. It is a tax-status rule rather than a salary threshold scheme.
Belgium’s inbound regime treats qualifying expatriate-cost reimbursements favourably for eligible inbound taxpayers and researchers.
Chile limits the taxable scope of qualifying foreign newcomers to Chilean-source income during the first three years after arrival, with possible extension in qualifying cases.
Cyprus can exempt 50% of qualifying employment remuneration for a long period when the employee satisfies the first-employment, salary and prior-residence rules.
A Danish registration scheme for approved researchers and highly paid employees working for qualifying Danish employers or research institutions.
Finland’s key-employee regime can replace progressive income tax on qualifying wages with a 25% tax at source from 2026.
France’s impatriate regime can provide income-tax exemptions for qualifying employees recruited or assigned from abroad, with detailed conditions on prior residence and remuneration.
Article 5C provides a seven-year 50% income-tax exemption on qualifying Greek employment and individual business income for people transferring tax residence to Greece.
Greece also operates separate alternative-tax routes for certain high-net-worth individuals and pensioners. These are not salary-worker schemes, so they sit in the directory rather than the salary finder.
Iceland taxes only 75% of approved foreign experts’ remuneration for the first three years, while social-security and pension calculations can still use total income.
Indonesia allows certain foreign individuals with specified expertise to limit Indonesian income tax to Indonesian-source income for up to four tax years.
SARP provides Income Tax relief to qualifying employees assigned to Ireland from abroad by a relevant employer or associated company.
Israel provides significant tax concessions to new immigrants and qualifying long-term returning residents, including a ten-year foreign-source income exemption.
Italy’s current impatriate regime reduces the taxable base of qualifying Italian employment and professional income, subject to residence, qualification and work-location conditions.
A separate Italian new-resident regime aimed at people with substantial foreign-source income. It is not a salary-expat regime and is therefore not scored by the salary finder.
Japan classifies certain non-Japanese residents as non-permanent residents when their Japanese residence history is limited, affecting the scope of foreign-source income taxed in Japan.
Luxembourg’s impatriate regime provides a substantial exemption for qualifying highly skilled employees recruited or assigned from abroad.
Malta’s HQP rules historically provided a 15% rate for specified eligible offices. The current guidance contains a determination deadline of 31 December 2025 and a termination date of 31 December 2030, so new 2026 entrants should not assume availability.
Malta’s Global Residence Programme gives qualifying third-country nationals special tax status, including a 15% rate on qualifying foreign-source income remitted to Malta and an annual minimum tax.
The Dutch Expat Scheme can allow an employer to reimburse part of qualifying pay tax-free when the employee meets recruitment, distance and expertise rules.
New Zealand transitional residents can receive a temporary exemption on many categories of foreign-sourced income. Foreign employment or services can be outside the exemption, so this is not a simple salary tax break.
Norway’s voluntary PAYE scheme simplifies tax for many foreign workers by applying a fixed salary tax and eliminating the ordinary tax return.
Poland’s Return Relief can exempt specified employment, contract, maternity and business income up to PLN 85,528 per year for four consecutive tax years when the return-residence conditions are met.
Portugal’s IFICI is a targeted successor-style incentive for qualifying research, innovation and highly qualified activities rather than a general expat tax break.
Romanian legislation provides an income-tax and social-contribution exemption for qualifying digital nomads on foreign-employer or foreign-company remote-work income while their presence remains within the statutory 183-day limit.
Qualifying foreign employees in Korea can elect a 19% national income-tax flat rate instead of progressive rates, but give up many exemptions, deductions and credits.
Spain’s special inbound-worker regime can tax qualifying individuals under non-resident-style rules for a fixed period after moving to Spain.
Sweden’s tax relief excludes 25% of qualifying remuneration from income tax for approved foreign experts, researchers, key people and employees meeting the salary route.
In participating Swiss cantons, qualifying foreign nationals who take up Swiss tax residence and do not work in Switzerland may be taxed on expenditure rather than under ordinary income-tax assessment, subject to federal and cantonal rules.
Taiwan offers a targeted income-tax incentive for approved foreign special professionals, including eligible Gold Card holders, in years meeting residence and salary tests.
Thailand’s Long-Term Resident programme includes a 17% personal income-tax rate for the Highly Skilled Professional category, with detailed employer, expertise and visa qualifications.
The UK FIG regime gives qualifying new residents a four-year window to claim relief on eligible foreign income and gains after a long period of non-UK residence.
Uruguay lets new tax residents make a one-time election for preferential treatment of specified foreign movable-capital income, including a 10-years-plus-first-year tax holiday option.