Every country on this site, side by side: income tax, the special expat regimes, capital gains, wealth tax, inheritance, property taxes. Set your scenario below and see how the map changes.
Figures verified 8 July 2026 · sourced from each country's tax guidePick your profile and passport. Bars show the statutory rate range that would apply to your main income under the best regime each country offers — a comparison of the rules, not a calculation of your bill.
The headline treatment in each country. Click a country name for the full guide with sources and worked examples. Cells marked not yet covered are on our research list — treat them as an adviser question, not a blank.
| Country | Income tax (top rate) | Special expat regime | Capital gains / investments | Wealth tax | Inheritance tax | Property purchase |
|---|---|---|---|---|---|---|
| Austria | 0–55% (55% above €1M) | None | 27.5% flat (KESt) | None noted | None — abolished 2008 | 3.5% transfer + 1.1% registry |
| Cyprus | 0–35% (0% to €22,000) | 5% pension election · non-dom: 0% dividends & interest, 17 yrs | CGT 20% Cyprus property only; portfolio gains untaxed; GHS 2.65% | None | None — abolished 2001 | Transfer fees 3/5/8% (−50% resales); stamp duty abolished 2026 |
| France | 0–45% per part (quotient familial) | US treaty: US retirement income taxed only in the US | 18.6% social levies on investment income | IFI — property only, above €1.3M | Not yet covered — adviser question | ~7–8% all-in (frais de notaire) |
| Germany | 14–45% (+5.5% Soli above threshold) | None | 25% flat (Abgeltungsteuer) | None | Not yet covered — adviser question | 3.5–6.5% by state (+~2% fees) |
| Greece | 9–44% | Art. 5B: 7% on all foreign income, 15 yrs | Inside the 7% under 5B; standard rates — guide coming | None noted (ENFIA annual property tax applies) | Not yet covered — adviser question | 3.09% transfer; ~7–10% all-in |
| Ireland | 20/40% + USC to 8% | Remittance basis (non-dom) — no time limit, no fee | Foreign gains sheltered until remitted; CGT rate — guide coming | None | CAT 33% above €400k/€40k/€20k thresholds | Stamp duty 1% / 2% / 6% |
| Italy | 23–43% (+ regional/municipal) | 7% flat, southern towns, 10 yrs · forfettario 15%/5% | 26% flat; IVIE 1.06% / IVAFE 0.2% on foreign assets (waived under 7%) | IVIE/IVAFE on foreign assets | Not yet covered — adviser question | 9% of cadastral value (2% prima casa) |
| Malta | 0–35% | Remittance basis · MRP/GRP 15% · Nomad 0%→10% | Foreign capital gains untaxed — even if remitted | None | None — 5% property transfer duty applies incl. on death | 5% stamp duty |
| Netherlands | 35.75–49.5% (≈17.85% first band past AOW age) | 30% ruling, employees, 5 yrs (27% from 2027) | No CGT — Box 3 taxes a deemed 6% return at 36% above €59,357/person | Box 3 is the de facto wealth tax | Not yet covered — adviser question | 2% (own home) / 8% (other), 2026 |
| Portugal | 12.5–48% (+ solidarity to 5%) | IFICI 20%, 10 yrs — pensions excluded; NHR closed | 28% flat; property gains 50% taxable at progressive rates | AIMI on property above €600k VPT | Not yet covered — adviser question | IMT progressive + 0.8% stamp duty |
| Spain | ≈19–47% (regional; to ~54%) | Beckham 24% flat to €600k, 6 yrs — no retirees | Savings scale 19–30% | Patrimonio + ITSGF above ~€3.7M; Modelo 720 reporting | Not yet covered — adviser question | ITP 4–13% by region |
| United Kingdom | 20–45% (Scotland to 48%) | FIG: 0% on foreign income & gains, first 4 years (needs 10 prior years non-UK-resident) | CGT 18/24%; dividends to 39.35% | None | IHT 40% above ~£500k bands; worldwide once resident 10 of 20 yrs | SDLT to 12% + 2% non-resident + 5% additional-dwelling surcharges |
Six of the twelve countries offer a route that dramatically cuts tax on foreign pension income. The other six tax it at ordinary progressive rates — though treaties can still change the picture (France being the standout for Americans).
| Country | Regime | Rate on foreign pension income | Duration | Location constraint |
|---|---|---|---|---|
| Greece | Article 5B | 7% on ALL foreign income | 15 years | None |
| Italy | Art. 24-ter | 7% on ALL foreign income (+ IVIE/IVAFE waived) | 10 years | Southern towns under 30,000 inhabitants |
| Cyprus | 5% pension election + non-dom | 5% above €5,000 (or bands, if lower); 0% dividends/interest | Annual election; non-dom 17 yrs | None |
| Malta | Remittance basis / MRP | 0% unremitted; 15% (MRP) or bands on what you bring in | Indefinite (minimum taxes apply) | None |
| Ireland | Remittance basis (non-dom) | 0% unremitted; normal rates on remittances | No time limit | None |
| United Kingdom | FIG regime (needs 10 prior years non-UK-resident) | 0% on foreign income & gains | First 4 tax years | None |
| France | US treaty (Arts. 18/19) | US retirement income taxable only in the US | Indefinite | None (US-source income only) |
| Portugal · Spain · Germany · Netherlands · Austria | No retiree regime | Ordinary progressive rates | — | — |
Everything above is general information from official sources — not tax advice. Cross-border tax is where do-it-yourself gets expensive: one mistimed lump sum or missed election can cost more than a decade of adviser fees. Tell us where you're heading and we'll recommend a vetted cross-border tax specialist who works with expats in that country.
Free, no obligation. We only recommend advisers we'd use ourselves.
Every figure on this page is drawn from our country tax guides, each verified against official sources (tax authorities, treaty texts, national legislation) on the date shown. See the full guide for per-figure citations:
All figures last verified 8 July 2026 (Portugal 2 July, UK 3 July). Scheduled re-verification: October 2026.