Guide
Tax residency: changing it legally
Criteria, attractive regimes and exit tax: how to transfer your tax residency without missteps.
What is tax residency?
Tax residency determines where you are taxed on your worldwide income. Moving to another country is not enough to change it: you must stop meeting the criteria of your home country and meet those of the host country.
The French criteria (article 4 B of the CGI)
France considers a taxpayer to be a tax resident if just one of these criteria is met:
- the household (spouse, children) is in France;
- the principal place of stay is located there (often assessed via the from 183 days1);
- the main professional activity is carried out there;
- the centre of economic interests remains there.
Leaving physically without severing these ties is the most common pitfall. If your family or your companies remain in France, the tax authorities may consider that you never left.
The most attractive regimes
Some countries offer powerful special regimes for new residents:
- Country: Regime · Benefit
- 🇦🇪 Emirates: 0%2 on income · No personal income taxation
- 🇨🇾 Cyprus: Non-dom · 0%2 on dividends/interest 17 years3, residence from 60 days4
- 🇬🇷 Greece: Retirees 7%5 · 7%5 flat rate on foreign pensions, 15 years6
- 🇮🇹 Italy: Flat tax for new residents · €300,0007/year on foreign income, 15 years6
- 🇵🇹 Portugal: IFICI · 20%8 for qualified profiles, 10 years9
→ See the tax attractiveness index · → Detailed comparison tool
Exit tax: plan ahead
If you leave France with significant unrealised capital gains (shareholdings > more than €800,00010 or > more than 50%11 of a company), you may trigger the exit tax. A deferral of payment is available, automatically for moves within the EU and on request elsewhere. Plan several months in advance.
→ Read the full report on exit tax
Frequently asked questions
Is the 183-day rule enough to change your tax residency?
No: it is one criterion among others. You must stop meeting all the French criteria (household, activity, centre of economic interests) and establish genuine residence elsewhere.
Can you be a tax resident of two countries?
In the event of a conflict, the tax treaty between the two countries settles it through successive tests (permanent home, centre of vital interests, habitual abode, nationality).
Programmes by country
Published facts currently in force, with their source and, where available, their verification date; a country without a published fact does not appear.
Andorra
Andorra: annual presence giving rise to tax residency183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Que romanguin més de 183 dies, durant l'any natural, en el territori andorrà. Per determinar aquest període en territori andorrà es computen les absències esporàdiques, excepte que l'obligat tributari acrediti la seva residència fiscal en un altre país. »
Source: portaljuridicandorra.ad
90 daysShow sourceHide source
« Estableixi la seva residència principal i efectiva al Principat d'Andorra durant almenys 90 dies per any natural. »
Source: govern.ad
Bahamas
- 90 days
Bahrain
- 183 days
Bahrain: annual physical presence required of an individual to obtain the tax residence certificatefrom183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« يجب على مقدم الطلب أن يكون موجود فعلياً في مملكة البحرين لمدة أو مدد لا تقل في مجموعها عن 183 يوم في السنة »
Source: National Bureau for Revenue (Bahreïn), « شهادة الإقامة للأغراض الضريبية »
Belize
Belize: presence beyond which a person is resident for the personal allowancemore than182 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« more than one hundred and eighty-two days within the country in that basis year »
Bulgaria
Bulgaria: length of stay giving rise to tax residency (art. 4)183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« което пребивава на територията на България повече от 183 дни през всеки 12-месечен период »
Source: lex.bg
Canada
Canada: annual presence making a person without sufficient ties a deemed resident183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« An individual who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year, under paragraph 250(1)(a). »
Source: canada.ca
Cape Verde
Cape Verde: annual presence giving rise to tax residency183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Artigo 21º Residência — São residentes em território nacional os sujeitos passivos em relação aos quais, no ano a que respeitem os rendimentos, ocorra alguma das seguintes situações: a) Hajam nele permanecido mais de cento e oitenta e três dias, seguidos ou interpolados em qualquer período de doze meses; b) Aí disponham em 31 de Dezembro desse ano de habitação que seja a sua residência habitual — Código do IRPS, Lei n.º 78/VIII/2014, de 31 de dezembro (B.O. I Série n.º 81), art. 21.º. Texte lu sur la reproduction du B.O. (fiscocaboverde.com/wp-content/uploads/2015/01/cirps-editado.pdf) ; le PDF du ministère des Finances est servi derrière une page dynamique. »
Source: mf.gov.cv
Cayman Islands
25 yearsShow sourceHide source
« 41. (2) An applicant under this section shall be granted a Residency Certificate for Persons of Independent Means, without the right to work, valid for twenty-five years and renewable thereafter at the discretion of the Director of WORC — Immigration (Transition) Act (2022 Revision), section 41(2). Absence d'impôt direct : « There is no income tax, company or corporation tax, inheritance tax, capital gains or gift tax. » (Cayman Islands Government, Our Finance & Economy, cigarchives.gov.ky/economy). »
Source: my.egov.ky
Colombia
Colombia: presence within a three-hundred-and-sixty-five-day period giving rise to tax residencyfrom183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« ARTICULO 10. RESIDENCIA PARA EFECTOS TRIBUTARIOS. Se consideran residentes en Colombia para efectos tributarios las personas naturales que cumplan con cualquiera de las siguientes condiciones: 1. Permanecer continúa o discontinúamente en el país por más de ciento ochenta y tres (183) días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de trescientos sesenta y cinco (365) días calendario consecutivos — Estatuto Tributario, art. 10 (modifié par la Ley 1607 de 2012), compilation juridique de la DIAN. »
Source: normograma.dian.gov.co
Costa Rica
- 183 days
Croatia
Croatia: presence giving rise to tax residency183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« U smislu ovoga Zakona smatra se da porezni obveznik ima prebivalište ondje gdje ima stan u vlasništvu ili posjedu neprekidno najmanje 183 dana u jednoj ili u dvije kalendarske godine. […] Uobičajenim boravištem u smislu ovoga Zakona smatra se stalan ili vremenski povezan boravak u trajanju od najmanje 183 dana u jednoj ili u dvije kalendarske godine. »
Source: zakon.hr
Cyprus
Cyprus: annual presence below which the general residency rule does not applyless than183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« According to Article 2 (“Definitions”) of the Income Tax Law of 2002 (Ν. 118(I)/2002), a natural person (individual) is considered a tax resident of Cyprus if they meet the criteria set out either under the 183-day rule or the 60-day rule. 183-day rule — An individual is considered to reside in Cyprus if they stay in Cyprus for one or more periods exceeding 183 days in total during a tax year. — Tax Department (Ministry of Finance), « Tax Residency/Domicility ». »
Source: gov.cy
Cyprus: minimum annual presence under the so-called sixty-day rulefrom60 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« 60-day rule — An individual may be considered a tax resident of Cyprus even if they have not completed 183 days in Cyprus, provided that they meet all of the following conditions: They remain in Cyprus for at least 60 days during the tax year. They do not reside for more than 183 days during the year in another country. They carry on any business in Cyprus and/or are employed in Cyprus, whether as an employee and/or office holder. They maintain a permanent residence in Cyprus which they own or rent. — Tax Department, « Tax Residency/Domicility » (Income Tax Law N. 118(I)/2002, art. 2). »
Source: gov.cy
Dominica
- 183 daysVerified on Nov 2, 2026
Estonia
- 183 daysVerified on Nov 2, 2026
Georgia
Georgia: minimum annual income (in each of the last three years) qualifying for "high-net-worth individual" tax resident statusfromGEL 200,000Verified on Nov 2, 2026Verified sourceShow sourceHide source
« annual income of at least GEL 200,000 for each of the last three calendar years »
Source: Revera Legal (cabinet privé), « Alternative Tax Certificates Guide »
Georgia: minimum Georgian-source income (previous year) for "high-net-worth individual" tax resident status without a residence permitfromGEL 25,000Verified on Nov 2, 2026Verified sourceShow sourceHide source
« income of GEL 25,000 from Georgian sources must be received in the preceding calendar year »
Source: Revera Legal (cabinet privé), « Alternative Tax Certificates Guide »
Georgia: minimum worldwide wealth giving access to the "high-net-worth individual" tax resident statusmore thanGEL 3,000,000Verified on Nov 2, 2026Verified sourceShow sourceHide source
« ownership of any assets valued at more than GEL 3,000,000 »
Source: Revera Legal (cabinet privé), « Alternative Tax Certificates Guide »
Georgia: annual presence above which tax residency is acquired183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« A Georgian resident for the entire current tax year shall be a natural person who has actually stayed in the territory of Georgia for 183 or more days in any continuous 12-calendar-month period ending in that tax year, or a natural person who was in a foreign country in the public service of Georgia during that tax year. »
Source: matsne.gov.ge
Georgia: assets located in Georgia required for the "high-net-worth individual" tax resident statusfrom$500,000Verified on Nov 2, 2026Verified sourceShow sourceHide source
« ownership of assets in Georgia with a value of at least USD 500,000 »
Source: Revera Legal (cabinet privé), « Alternative Tax Certificates Guide »
Greece
Greece: annual presence above which tax residency is acquiredmore than183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« An individual is considered Greek tax resident if she/he maintains permanent or main residence or usual abode or center of vital interests in Greece […]. Furthermore, subject to the above provisions, any individual who is present in Greece for a period exceeding 183 days, cumulatively during any twelve (12) month period, is considered to be a Greek tax resident as of her/his first day of arrival in Greece. However, respective provisions are not applicable in case of individuals who are present in Greece only for tourism, medical, medicinal or equivalent personal purposes on condition that their presence does not exceed the 365 days threshold. — Enterprise Greece (agence publique d'investissement, ministère des Affaires étrangères), « Brief Tax Guide Greece 2026 » (Code des impôts sur le revenu, loi 4172/2013, art. 4). »
Source: enterprisegreece.gr
Grenada
Grenada: annual presence used to determine tax residency183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« "resident in Grenada", in relation to a year of assessment, means — (a) in the case of an individual, that — […] (ii) he or she is physically present in Grenada for not less than one hundred and eighty three days in that year of assessment — Income Tax Act, Chapter 149, section 2 (Laws of Grenada, 2010 Continuous Revised Edition). »
Source: laws.gov.gd
Hungary
Hungary: EEA national must be present during the calendar year to be a tax residentfrom183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« legalább 183 napig Magyarország területén gyakorolja »
Source: Nemzeti Jogszabálytár, « 1995. évi CXVII. törvény a személyi jövedelemadóról »
Indonesia (Bali)
Indonesia: length of stay that confers tax resident status (PER-23/PJ/2025)183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan »
Source: pajak.go.id
Ireland
Ireland: consecutive years of residence before becoming ordinarily resident3 yearsVerified on Nov 2, 2026Verified sourceShow sourceHide source
« If an individual has been resident in the State for three consecutive tax years, he or she is regarded as ordinarily resident from the beginning of the fourth tax year. »
Ireland: consecutive years of non-residence before ceasing to be ordinarily resident3 yearsVerified on Nov 2, 2026Verified sourceShow sourceHide source
« he or she will cease to be ordinarily resident in the State having been nonresident for three consecutive tax years. »
Ireland: "other" foreign income excluded for a non-resident who remains ordinarily residentup to€3,810Verified on Nov 2, 2026Verified sourceShow sourceHide source
« individuals who are not resident but who remain ordinarily resident are taxable as if they were resident in the State. […] other foreign income of an individual which in any year does not exceed €3,810. »
Ireland: presence giving rise to tax residence in a tax yearfrom183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« 183 days or more in a tax year »
Source: Revenue Commissioners (Irish Tax and Customs), « How to know if you are resident for tax purposes »
Ireland: cumulative presence over two tax years giving rise to residencefrom280 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« 280 days or more in total, taking the current tax year plus the preceding tax year together. »
Source: Revenue Commissioners (Irish Tax and Customs), « How to know if you are resident for tax purposes »
Ireland: annual presence below which the year does not count toward the cumulative testup to30 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« You will not be resident in Ireland if you are here for 30 days or less in a tax year. »
Source: Revenue Commissioners (Irish Tax and Customs), « How to know if you are resident for tax purposes »
Italy
Italy: annual presence that establishes tax residency183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« A person is considered resident in Italy for income tax purposes if they meet at least one of the following conditions for most of the year (at least 183 days per year, or 184 for leap years) »
Source: agenziaentrate.gov.it
Malaysia
Malaysia: annual presence determining tax resident status182 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Staying 182 days or more of the tax year. »
Source: hasil.gov.my
Malta
- 183 days
Mauritius
- 183 daysVerified on Nov 2, 2026
Mexico
- 183 days
Monaco
Monaco: habitual residence in Monaco as at 13 October 1962, which a French national must demonstrate to avoid taxation in France (1963 convention, art. 7)from5 yearsVerified on Nov 2, 2026Verified sourceShow sourceHide source
« ou qui ne peuvent pas justifier de cinq ans de résidence habituelle à Monaco à la date du 13 octobre 1962 »
Monaco: length of stay giving entitlement to the tax residence certificate183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Reside in Monaco for more than 183 days »
Source: monservicepublic.gouv.mc
Montenegro
Montenegro: length of stay establishing tax residency183 daysShow sourceHide source
« Rezidentno fizičko lice (u daljem tekstu: rezident), u smislu ovog zakona, je fizičko lice koje: 1) na teritoriji Crne Gore (u daljem tekstu: Crna Gora) ima prebivalište ili centar poslovnih i životnih interesa; 2) boravi na teritoriji Crne Gore više od 183 dana u poreskoj godini; »
Source: wapi.gov.me
Morocco
Morocco: presence over three hundred and sixty-five days establishing tax domicile183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Article 23 — II.- Au sens du présent code, une personne physique a son domicile fiscal au Maroc lorsqu'elle a au Maroc son foyer d'habitation permanent, le centre de ses intérêts économiques ou lorsque la durée continue ou discontinue de ses séjours au Maroc dépasse 183 jours pour toute période de 365 jours. — Code Général des Impôts, édition 2026 (Direction Générale des Impôts), art. 23-II. »
Source: tax.gov.ma
New Zealand
New Zealand: presence triggering tax residence (over any rolling period)more than183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« you’ve been in New Zealand for more than 183 days in any 12-month period (unless you're a non-resident visitor) »
Source: Inland Revenue (Te Tari Taake), « Tax residency status »
New Zealand: maximum presence of non-resident visitors (remote work) treated as non-residentsup to275 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« in New Zealand for 275 or fewer days in total in an 18-month period, counting the arrival and departure days as a whole day »
New Zealand: absence allowing a person to cease to be a tax resident (over any rolling period)more than325 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« are away from New Zealand for more than 325 days in any 12-month period. »
Source: Inland Revenue (Te Tari Taake), « Tax residency status »
New Zealand: rolling period for counting presence (tax residence)12 monthsVerified on Nov 2, 2026Verified sourceShow sourceHide source
« you’ve been in New Zealand for more than 183 days in any 12-month period (unless you're a non-resident visitor) »
Source: Inland Revenue (Te Tari Taake), « Tax residency status »
New Zealand: period for counting the presence of non-resident visitors18 monthsVerified on Nov 2, 2026Verified sourceShow sourceHide source
« in New Zealand for 275 or fewer days in total in an 18-month period, counting the arrival and departure days as a whole day »
Oman
Oman: length of stay beyond which a person is a tax resident under the personal income tax lawmore than183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Any person who stays in the Sultanate of Oman for more than 183 days is considered a tax resident »
Panama
- 183 days
Paraguay
- 120 daysVerified on Nov 2, 2026
Poland
Poland: length of stay beyond which a person is tax residentmore than183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« przebywa na terytorium Rzeczypospolitej Polskiej dłużej niż 183 dni w roku podatkowym. »
Portugal
France – Portugal tax treaty: presence threshold under the short-stay rule (salaries)up to183 daysShow sourceHide source
« le séjour temporaire du salarié dans l'autre État ne doit pas dépasser une durée totale de 183 jours au cours de l'année fiscale considérée »
Source: bofip.impots.gouv.fr
Portugal: annual presence beyond which tax residency is acquiredmore than183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Hajam nele permanecido mais de 183 dias, seguidos ou interpolados, em qualquer período de 12 meses com início ou fim no ano em causa »
Source: info.portaldasfinancas.gov.pt
Qatar
Qatar: presence over twelve months establishing residency within the meaning of the tax law183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Resident: 1- A natural person who has one of the following conditions: (a) If he has a permanent residence in the State. (b) If he has resided in the State for a period exceeding one hundred and eighty-three consecutive or intermittent days within twelve (12) months. (c) If he has vital interests in the State. — Law No. (24) of 2018 Promulgating the Income Tax Law, article 1 (définitions). »
Source: gta.gov.qa
Romania
Romania: length of stay establishing tax residency (art. 7 of the Tax Code)183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« c) este prezentă în România pentru o perioadă sau mai multe perioade care depășesc în total 183 de zile, pe parcursul oricărui interval de 12 luni consecutive, care se încheie în anul calendaristic vizat »
Source: static.anaf.ro
Saint Lucia
Saint Lucia: annual presence used to determine tax residency183 daysShow sourceHide source
« he or she is physically present in Saint Lucia for not less than 183 days in the year of income »
Source: oecd.org
Seychelles
Seychelles: physical presence triggering the residence test for the citizens' tax ratesfrom183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« one hundred and eighty-three days (183) or more »
Source: Seychelles Revenue Commission, « Information Brochure – Income Tax for non-citizen »
Singapore
Singapore: annual presence conferring tax resident status183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Foreigner who has stayed/worked in Singapore: a. For at least 183 days in the previous calendar year; or »
Source: iras.gov.sg
Spain
Spain: annual presence that establishes habitual residencemore than183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Que permanezca más de 183 días, durante el año natural, en territorio español. Para determinar este período de permanencia en territorio español se computarán las ausencias esporádicas, salvo que el contribuyente acredite su residencia fiscal en otro país. »
Source: boe.es
Switzerland
Switzerland: length of stay with gainful activity creating a tax connection (LIFD art. 3)30 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Art. 3 — 3 Une personne séjourne en Suisse au regard du droit fiscal lorsque, sans interruption notable : a. elle y réside pendant 30 jours au moins et y exerce une activité lucrative ; b. elle y réside pendant 90 jours au moins sans y exercer d'activité lucrative. — LIFD, art. 3 al. 3 (état le 1er janvier 2026). »
Source: fedlex.data.admin.ch
Switzerland: length of stay without gainful activity creating a tax connection (LIFD art. 3)90 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Une personne séjourne en Suisse au regard du droit fiscal lorsque, sans interruption notable: a. elle y réside pendant 30 jours au moins et y exerce une activité lucrative; b. elle y réside pendant 90 jours au moins sans y exercer d'activité lucrative. »
Source: fedlex.data.admin.ch
Thailand
Thailand: annual presence beyond which tax residency is acquired180 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. »
Source: rd.go.th
Turkey
- 183 daysVerified on Nov 2, 2026
United Arab Emirates (Dubai)
United Arab Emirates: presence over twelve months giving rise to an individual’s tax residencyfrom183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months. »
Source: tax.gov.ae
United Kingdom
United Kingdom: presence below which a former resident is non-resident (first automatic overseas test)less than16 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« You’ll be non-UK resident for the tax year if you were resident in the UK for one or more of the 3 tax years before the current tax year, and you spend fewer than 16 days in the UK in the tax year. »
Source: HM Revenue & Customs, « RDR3: Statutory Residence Test (SRT) notes »
United Kingdom: presence leading automatically to residence (UK automatic residence test)from183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« You’ll be UK resident for the tax year if you spend 183 days or more in the UK in the tax year. »
Source: HM Revenue & Customs, « RDR3: Statutory Residence Test (SRT) notes »
United Kingdom: presence below which an arriver is non-resident (second automatic overseas test)less than46 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« You’ll be non-UK resident for the tax year if you were resident in the UK for none of the 3 tax years before the current tax year, and spend fewer than 46 days in the UK in the tax year. »
Source: HM Revenue & Customs, « RDR3: Statutory Residence Test (SRT) notes »
United States
United States: weighted total of days over three calendar years for the substantial presence testfrom183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting: »
Source: Internal Revenue Service, « Substantial presence test »
United States: minimum presence in the current year for the substantial presence testfrom31 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« 31 days during the current year, and »
Source: Internal Revenue Service, « Substantial presence test »
Uruguay
Uruguay, impatriate regime: total duration of the option, year of acquisition included11 yearsVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Las personas físicas que adquieran la calidad de residente fiscal en la Republica a partir del 1º de enero de 2026 podrán optar por tributar el Impuesto a las Rentas de los No Residentes (IRNR) por el ejercicio fiscal en que se verifique el cambio de residencia y durante los diez ejercicios fiscales siguientes. »
Source: impo.com.uy
Uruguay: annual presence conferring tax residency183 daysVerified on Nov 2, 2026Verified sourceShow sourceHide source
« Que permanezca más de 183 (ciento ochenta y tres) días durante el año civil, en territorio uruguayo. Para determinar dicho período de permanencia en territorio nacional se computarán las ausencias esporádicas en las condiciones que establezca la reglamentación, salvo que el contribuyente acredite su residencia fiscal en otro país. »
Source: impo.com.uy
Uruguay: reduced rate for impatriates after the regime expires6%Show sourceHide source
« Artículo 24º-Bis.- […] Transcurrido el plazo dispuesto en el inciso primero, las personas físicas residentes a que refiere dicho inciso podrán optar por: i.- tributar el Impuesto a la Renta de las Personas Físicas (IRPF) al 50 % (cincuenta por ciento) de la tasa correspondiente durante los cinco ejercicios fiscales siguientes […] siempre que se cumpla la condición establecida en el literal b) […] o cuando se efectúen inversiones en inmuebles […] superior a UI 6.250.000 — T.O. 2023, Título 7, art. 24-bis (Ley 20.446). 50 % du taux de 12 % = 6 %. »
Source: impo.com.uy
Uruguay: approximate equivalent of the real estate investment threshold, expressed in indexed unitsabout$2,000,000Show sourceHide source
« Artículo 24º-Bis.- Régimen de impatriados. Rentas de capital.- Las personas físicas que adquieran la calidad de residente fiscal en la República a partir del 1° de enero de 2026 podrán optar por tributar el IRNR por el ejercicio fiscal en que se verifique el cambio de residencia y durante los diez ejercicios fiscales siguientes. […] a) el efectuar inversiones en inmuebles […] por un valor superior a UI 12.500.000 (doce millones quinientas mil unidades indexadas), o b) el capitalizar fondos de inversión […] por al menos 625.000 UI anuales. — T.O. 2023, Título 7, art. 24-bis (Ley 20.446). 12,5 M UI ≈ 1,9–2,0 M USD au cours 2026 de l'unité indexée. »
Source: impo.com.uy
Please note
General information, as of the date shown. A draft reform is not a rule in force: check the conditions with the authorities or a professional before deciding. Terms of use and disclaimers
Sources and verification dates
- 1.
global.residence-fiscale.jours.183 : 183 days
- 2.
chypre.non-dom.pct.0 : 0%
- 3.
Cyprus: period of tax residency after which a person is deemed domiciled : 17 years
« Furthermore, irrespective of the individual’s domicile of origin, any individual who has been a Cyprus tax resident for income tax purposes for at least 17 out of the last 20 years immediately before the tax year is deemed to acquire a domicile in Cyprus. […] Tax Consequences — Any individual who either: does not have a domicile in Cyprus (non-domiciled), or is not a Cyprus tax resident (non-resident) is not subject to Special Defence Contribution (SDC) on: rental income*; interest income; dividend income. — Tax Department, « Tax Residency/Domicility » (Special Defence Contribution Law N. 117(I)/2002). »
gov.cyVerified on Nov 2, 2026Verified source
- 4.
chypre.non-dom.jours.60 : 60 days
- 5.
Greece, regime for foreign retirees: flat rate on foreign-source income : 7%
« Annual flat tax rate of 7% on total foreign source income. »
enterprisegreece.grVerified on Nov 2, 2026Verified source
- 6.
Italy, new residents: maximum duration of the option, from the first tax period : 15 years
« L'opzione è valida per un massimo di 15 anni dal primo periodo d'imposta di validità dell'opzione »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
- 7.
Italy, new residents: annual flat tax, moves from 1 January 2026 : €300,000
« la legge di bilancio 2026 ha elevato a 300.000 euro l'importo dell'imposta sostitutiva sui redditi prodotti all'estero da chi si trasferisce in Italia »
agenziaentrate.gov.itVerified on Nov 2, 2026Verified source
- 8.
Portugal, IFICI: special IRS rate on category A and B income : 20%
« Taxa especial de 20%, desde que cumpridos os requisitos do regime »
info.portaldasfinancas.gov.ptVerified on Nov 2, 2026Verified source
- 9.
Portugal, IFICI: duration of the benefit, in consecutive years : 10 years
« O período é de 10 anos consecutivos, podendo ser retomado, em caso de interrupção, pelos anos remanescentes »
info.portaldasfinancas.gov.ptVerified on Nov 2, 2026Verified source
- 10.
France, exit tax: total value of securities triggering taxation of unrealised capital gains : €800,000
« droits sociaux, titres ou droits atteignant une valeur globale d'au moins 800 000 € ou représentant au moins 50 % des bénéfices sociaux »
- 11.
France, exit tax: share of company profits triggering taxation, regardless of value : 50%
« droits sociaux, titres ou droits atteignant une valeur globale d'au moins 800 000 € ou représentant au moins 50 % des bénéfices sociaux »