🧠 Calquify Intelligence
The Dutch 30% ruling remains Europe's most accessible and impactful expat tax regime for professionals
The Netherlands 30% ruling exempts 30% of gross salary from income tax for up to 5 years. At €82.000 salary, this saves approximately €9.600/year in income tax. At €150.000, it saves approximately €22.000/year. The ruling is relatively straightforward to qualify for (prior non-residence, specific skill requirements, salary minimum €46.107 in 2026) and applies universally across all industries. No other European regime offers comparable scope, simplicity, and accessibility for mid-to-senior professional workers.
Source: Belastingdienst 30% ruling 2026
Portugal's NHR regime ended December 2023 — the IFICI replacement is narrower and less attractive
Portugal's Non-Habitual Resident (NHR) regime — which provided a 20% flat tax on Portuguese-sourced income and full exemption on most foreign income for 10 years — ended for new applicants from 31 December 2023. It was replaced by IFICI (Incentivo Fiscal ao Crescimento e Inovação) from January 2024, which applies a 20% flat rate but only to qualifying activities in R&D, tech, highly qualified professionals, and startups. The IFICI is significantly narrower — excluding pensioners, passive income recipients, and the broad professional categories that made NHR so popular.
Source: AT (Autoridade Tributária) Portugal — IFICI 2024-2026
Spain's Beckham Law extension to digital nomads has made it Europe's most attractive destination for location-independent high earners
Spain's Startup Law (2023) extended the Beckham Law to digital nomads working remotely for non-Spanish employers. Combined with Spain's high quality of life (climate, food, culture), affordable rent in cities outside Madrid (Málaga €900, Valencia €950, Seville €850), and the 24% flat IRPF rate on income up to €600.000, Spain-under-Beckham delivers the best total lifestyle-to-net-income package of any major European country for internationally mobile earners above €100.000.
Source: AEAT Ley 28/2022 de Startups + Ley de Nómadas Digitales 2023
Annual Net Income Gain — €150.000 Gross with Expat Regime vs Without 2026
National tax authorities — approximate
📋 Reference Data
European Non-Dom / Expat Tax Regimes — Complete Reference 2026
National tax authorities + KPMG IMT 2026
| Country | Regime | Rate / Benefit | Duration | Salary Min / Criteria | Status 2026 |
|---|---|---|---|---|---|
| Netherlands 🇳🇱 | 30% Ruling | 30% of gross exempt from tax | 5 years | €46.107/yr min; prior non-residence; specific skills | ACTIVE — reduced from 30% for some from 2024 |
| Spain 🇪🇸 | Beckham Law | 24% flat on first €600.000 | 5 years | Not resided in Spain 5 prior years; work transfer/startup | ACTIVE — extended to digital nomads 2023 |
| France 🇫🇷 | Impatrié (Art. 155B) | 30% of salary exempt from IR (or actual costs if higher) | 8 years | Foreign employer or recruitment from abroad; complex criteria | ACTIVE — less well-known than NL/ES regimes |
| Italy 🇮🇹 | Regime Impatriati | 50% of income exempt (70% in southern Italy) | 5+5 years | Not resident in Italy last 3 years; must register AIRE | ACTIVE — tightened 2024 (was 90% exemption pre-2024) |
| Italy 🇮🇹 | Residenza Fiscale Flat Tax | €100.000 flat tax/year on all foreign income | Renewable annual | Minimum 9 of last 10 years non-Italian resident; HNW only | ACTIVE — for HNW individuals with foreign income |
| Switzerland 🇨🇭 | Pauschalbesteuerung | Tax based on 5× annual rent (not actual income) | Indefinite | Non-Swiss national; not working in Switzerland; not managing Swiss co | ACTIVE — available in select cantons; HNW focused |
| Denmark 🇩🇰 | Forskerordning | 27% flat tax rate | 84 months (7yr) | Researcher/key employee; min salary DKK 741.000 (€99.300); prior non-residence | ACTIVE — extended to 84 months 2022 |
| Sweden 🇸🇪 | Expertskatt | 25% of salary exempt from tax | 7 years | Non-Swedish national; expert/researcher/senior executive; min salary SEK 1.174.500 (~€102.000) | ACTIVE |
| UK 🇬🇧 | Non-Dom Reformed | Abolished remittance basis from April 2025; 4-yr exemption on foreign income for new arrivals | 4 years | Not UK tax resident in prior 10 years | REFORMED April 2025 — significant restriction vs prior non-dom |
| Portugal 🇵🇹 | NHR (ended) | Formerly 20% flat on PT income + exempt on foreign | 10 years | CLOSED — ended December 2023 for new applicants | ENDED — existing holders grandfathered |
| Portugal 🇵🇹 | IFICI (replacement) | 20% flat on qualifying Portuguese income | 10 years | Qualifying R&D, tech, highly qualified professions; not pensioners | ACTIVE from January 2024 — narrower than NHR |
| Belgium 🇧🇪 | Expat Special Tax Status | 50% expat allowance + exempt foreign travel allowances | Indefinite (renewable) | Foreign employee; salary min €75.000; HQ or research function | ACTIVE — reformed 2022; old regime abolished |
| Luxembourg 🇱🇺 | Impatrié (Art. 115 LIR) | Up to 50% salary exempt + housing/school/travel allowances | 5 years | Foreign recruitment; salary min €100.000 | ACTIVE — less utilized than NL/ES equivalents |
| Ireland 🇮🇪 | SARP (Special Assignee Relief Programme) | 30% of income above €100.000 exempt | 5 years | Assigned from abroad; min €100.000 salary; employer requirement | ACTIVE — extended to 2027 |
ⓘ UK non-dom reform (April 2025): the centuries-old remittance basis is abolished. New arrivals now receive a 4-year exemption on foreign income — then full UK worldwide taxation. This is a fundamental change — many former non-doms have relocated to Italy (flat tax), UAE, or Monaco. Portugal NHR was the most popular European regime before ending — approximately 10.000 applicants/year at peak.
Net Income Comparison — €150.000 Gross with vs Without Regime 2026
Belastingdienst + AEAT + ACD + Skattestyrelsen + national authorities
| Country / Regime | Gross Annual | Net Monthly WITHOUT regime | Net Monthly WITH regime | Annual Net Gain | 5-Year Cumulative Gain |
|---|---|---|---|---|---|
| Netherlands — 30% ruling | €150.000 | €6.220 | €8.040 | +€21.840/yr | +€109.200 |
| Spain — Beckham Law | €150.000 | €7.342 | €9.330 | +€23.856/yr | +€119.280 |
| France — Impatrié | €150.000 | €6.000 | €7.800 | +€21.600/yr | +€172.800 (8yr) |
| Italy — Impatriati (50%) | €150.000 | €6.500 | €8.100 | +€19.200/yr | +€96.000 |
| Denmark — Forskerordning | €150.000 | €5.700 | €7.950 | +€26.994/yr | +€188.958 (7yr) |
| Sweden — Expertskatt | €150.000 | €5.700 | €7.500 | +€21.600/yr | +€151.200 (7yr) |
| Belgium — Expat Status | €150.000 | €6.300 | €7.800 | +€18.000/yr | +€90.000 (5yr) |
| Ireland — SARP | €150.000 | €7.342 | €8.100 | +€9.096/yr | +€45.480 |
ⓘ Net monthly estimates are approximate — actual figures depend on exact qualifying conditions, deductions, and individual circumstances. Spain Beckham is most valuable at very high incomes (24% flat vs 47% progressive). Netherlands 30% ruling is most accessible and consistent. Denmark Forskerordning has the highest duration benefit for qualifying researchers at 7 years.
🔗 Explore Related Intelligence
→
Tax Data
Income Tax Rates Netherlands 2026
Dutch Box 1 — the system the 30% ruling exempts 30% from
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Tax Data
Income Tax Rates Spain 2026
Spanish IRPF — the rates Beckham Law overrides with 24% flat
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Tax Data
Expat Tax Incentives Europe 2026
Cross-country expat tax incentive ranking and comparison
→
Salary Data
Netherlands vs Germany Salary
How 30% ruling changes the NL vs DE financial comparison
🔬 Methodology & Sources
Non-Dom Regime Data Methodology
Non-domicile and expat special tax regimes are compiled from official national tax authority publications, KPMG Global Mobility Services Tax Guide 2026, and PwC International Assignment Services. Regimes change frequently — the Netherlands reduced the 30% ruling to 27% for some earners in 2024 (later partially reversed); Portugal's NHR ended December 2023; Italy tightened its Impatriati regime in 2024; the UK abolished its non-dom remittance basis in April 2025. Net income estimates are illustrative approximations at standard deductions.
Formula
Net_with_regime = (Gross × (1 − exemption_pct) applied to relevant tax system) + Gross × exemption_pct × 0 | Net_gain = Net_with_regime − Net_standard
CitationKPMG Global Mobility Tax Guide 2026; PwC International Assignment Services 2026; National tax authority publications.
❓ Frequently Asked Questions
For most mid-to-senior professionals: the Netherlands 30% ruling is the most accessible — no minimum salary threshold is unattainable, applies across all industries, and delivers €20.000-€110.000 cumulative benefit over 5 years at typical professional salaries. For very high earners (above €150.000): Spain's Beckham Law at 24% flat rate delivers more value. For researchers and technical specialists: Denmark's Forskerordning at 27% flat for 7 years is the most generous duration-adjusted package.
Yes — Portugal's Non-Habitual Resident (NHR) regime closed to new applicants on 31 December 2023. Existing NHR holders are grandfathered for their remaining 10-year period. The replacement IFICI (Incentivo Fiscal ao Crescimento e Inovação), effective January 2024, applies a 20% flat rate but only to qualifying activities in R&D, tech, highly qualified professions, and startups — excluding the pensioners, digital nomads, and broad professional categories that made NHR so popular. Portugal remains attractive but less dramatically so than under NHR.
Effectively yes. From April 2025, the centuries-old remittance basis (where non-doms were only taxed on UK income, not worldwide income) was abolished. New arrivals now receive a 4-year exemption on foreign income before being subject to full UK worldwide taxation — a significant reduction from the unlimited non-dom status that previously applied. The reform has triggered notable relocations by former UK non-doms to Italy (flat tax regime), UAE (no income tax), and Monaco.
The minimum salary threshold for the Dutch 30% ruling in 2026 is €46.107 gross per year (including the 30% exempt component). Younger workers under 30 with a master's degree qualify at a lower threshold of €35.048. The salary must be paid by a Dutch employer. Research scientists and medical doctors qualify regardless of salary level. The ruling reduces the effective salary requirement for withholding calculation — employers can pay 30% of gross as a tax-free allowance.
Italy has two overlapping regimes. The Regime Impatriati (for workers relocating to Italy) exempted 90% of income pre-2024 — this was reduced to 50% (70% in southern Italy) from 2024 and now requires a minimum 24-month commitment. The separate Residenza Fiscale (forfettaria / flat tax) for high-net-worth individuals charges €100.000/year flat on all foreign income, renewable annually — this remains unchanged and is increasingly popular with UHNW individuals as UK non-dom abolished.
Sources & References
Data sourced from official institutional publications. Results are for informational purposes only. Last reviewed Jan 2026.
Data Disclaimer
Special tax regimes change frequently — several have been reformed or ended since 2022. Qualifying criteria are complex and fact-specific. Always verify current status with a local tax adviser before making relocation decisions based on these regimes.
Special tax regimes change frequently — several have been reformed or ended since 2022. Qualifying criteria are complex and fact-specific. Always verify current status with a local tax adviser before making relocation decisions based on these regimes.