Foreign income: how each country taxes it
Worldwide income, territorial taxation, remittance basis or temporary exemption: each country's answer to the question “from which geographic source?”, regime by regime.
Based on the tax regime summaries of the country guides. Figures and their official sources are on each country page.
38 countries
Andorra
Personal income tax (IRPF, Law 5/2014)General regime
- Which source?
- Residents: worldwide income; non-residents are subject to a separate tax on Andorran-source income, not detailed here.
- Conditions
- Single rate after reductions; a reduction for the personal minimum exempting the first portion of the tax base; a bonus on employment income, income from economic activities and income from immovable capital, built around a threshold.
Residence without gainful activity (passive residence)Special regime
- Which source?
- Not applicable.
- Conditions
- Permanent investment in Andorran assets; a final payment to the Andorran Financial Authority, plus a payment per dependant; a minimum investment in the Housing Fund provided for by Law 2/2026, whose interaction with the overall investment is to be confirmed; a minimum annual presence commitment, separate from and well below the tax residence threshold; the number of permits issued is limited.
Residence and self-employment (active residence through foreign investment)Special regime
- Which source?
- Not applicable.
- Conditions
- Prior foreign investment authorisation; a shareholding above the regulatory threshold; a role within the administrative body with effective management; a non-interest-bearing deposit with the Andorran Financial Authority where applicable; activity registered and carried out within the regulatory deadline; immigration quotas.
Antigua and Barbuda
Residents: no personal income taxGeneral regime
- Which source?
- Not applicable to residents; self-employment income falls under the Unincorporated Business Tax.
- Conditions
- Social security contributions remain payable. The sales tax (ABST) applies to consumption at the standard rate. For a French national, citizenship by investment does not move tax residence: Article 4 B of the French General Tax Code (code général des impôts) applies as long as the household remains in France.
Unincorporated Business Tax (self-employed individuals and sole proprietorships)General regime
- Which source?
- Activity carried on in Antigua and Barbuda; the rule applicable to foreign income has not been verified.
- Conditions
- Progressive scale with a tax-free band; the bands are raised for partnerships according to the number of partners. Annual return and annual registration fee depending on turnover.
Non-residents: withholding tax on payments of Antiguan sourceGeneral regime
- Which source?
- Income of Antiguan source only.
- Conditions
- Tax withheld by the payer at the standard rate; reduced rate for beneficiaries covered by the CARICOM tax agreement.
Belize
Personal income tax (general regime)General regime
- Which source?
- Income "accruing in or derived from Belize", whether received in Belize or not (section 5(1) of the Income and Business Tax Act). Pensions paid from abroad to an ordinarily resident retiree and received in Belize are exempt (section 8(1)(r)).
- Conditions
- Single rate above the threshold; for self-employed persons and businesses, the business tax paid is credited against income tax (section 21(2)). The allowance scale applicable after the 2025 reform has not been read.
Qualified Retirement Program (QRP)Special regime
- Which source?
- Income from a foreign source, or paid by a person residing outside Belize, in respect of work performed or an investment made outside Belize. Any activity carried on in Belize is subject to the full range of taxes.
- Conditions
- Minimum income in an approved currency, monthly or annual deposit with a financial institution approved in Belize, minimum consecutive annual stay, annual renewal of the card. Employment in Belize is prohibited (section 5(1)(a)); activity from Belize is allowed only if it is carried on mainly abroad and exclusively with non-residents (section 5(3)).
Bulgaria
Personal income tax: proportional rateGeneral regime
- Which source?
- Residents: Bulgarian and foreign-source income. Non-residents: Bulgarian-source income only.
- Conditions
- Single rate under Article 48, with no general tax-exempt bracket; a purely formal permanent address is not enough if the centre of vital interests remains abroad; social contributions not verified.
Final withholding tax on dividendsGeneral regime
- Which source?
- Dividends paid by a Bulgarian company; detailed treatment of foreign-source dividends not verified.
- Conditions
- Final tax provided for in Article 38, withheld at source by the distributing company; it is in addition to the corporate income tax paid on the distributed profit. The increase considered in the draft 2026 budget was not adopted.
Exemption for disposals of financial instrumentsSpecial regime
- Which source?
- According to the statutory definition of the instruments covered; extension to securities not covered is excluded.
- Conditions
- Exemption limited to instruments meeting the statutory definition; it does not extend by analogy to other capital gains, which are taxed under the standard rules.
Colombia
Personal income tax for residentsGeneral regime
- Which source?
- Residents: worldwide-source income, with a foreign tax credit. Non-residents: Colombian-source income only. The France–Colombia tax treaty allocates the right to tax.
- Conditions
- Progressive scale; dividends from Colombian companies are included in the tax base with a tax credit; dividends paid to non-residents are subject to the special rate in article 245.
Occasional gainsSpecial regime
- Which source?
- Residents: worldwide-source gains.
- Conditions
- Proportional tax separate from the progressive scale; the same rate covers disposals of fixed assets and transfers free of charge.
Wealth tax (impuesto al patrimonio)General regime
- Which source?
- Residents: worldwide wealth. Non-residents: wealth held in Colombia (exact scope to be verified in the tax statute).
- Conditions
- Threshold expressed in tax value units (UVT); marginal scale by bracket; partial exclusion of the main residence. Legislative Decree 1474 of 2025, issued under the state of economic emergency, lowered the threshold and raised the rates for 2026: it was suspended on 29 January 2026 and then declared unenforceable (inexequible) (ruling C-079 of 2026). Decrees 173 and 240 of 2026 target legal entities.
Visa for digital nomads and remote workersSpecial regime
- Which source?
- Not applicable (general regime).
- Conditions
- Minimum monthly resources; health insurance; application to the Ministry of Foreign Affairs (resolution 5477 of 2022, article 46).
Costa Rica
Personal income tax: territorial taxationGeneral regime
- Which source?
- Territorial: income derived from property located or activities carried out in Costa Rica. An individual's foreign-source income is not included in the tax base; an activity carried out from Costa Rica is of local source.
- Conditions
- Progressive scale specific to employees, retirees and pensioners, with a separate scale for gainful activities; real estate capital gains regime amended by the 2018 reform (Law 9635).
Bill to tax residents' foreign-source passive income (file 25.796)General regimeProposal
- Which source?
- Foreign-source income; according to the government, territoriality would remain the general rule, and it is not proposing a full worldwide income regime.
- Conditions
- Rates referring to the applicable scale; credit for similar tax paid abroad; losses on foreign assets not deductible. Bill filed in September 2026, not yet examined in committee. It follows earlier “renta global” bills that did not succeed.
Temporary residence for retirees (pensionado)Special regime
- Which source?
- Foreign-source pension: outside the scope of Costa Rican tax.
- Conditions
- Proof of a minimum monthly pension; mandatory enrolment in the Caja (social security); documents apostilled and translated.
Temporary residence for persons of independent means (rentista)Special regime
- Which source?
- Depends on the origin of the income.
- Conditions
- Proof of a minimum monthly income; the holder may include their spouse and children; enrolment in the Caja.
Investor residence and benefits under Law 9996Temporary
- Which source?
- Not applicable to income tax (ordinary territorial taxation).
- Conditions
- Minimum investment; residence permit to be renewed; continuation of the temporary benefits must be checked, as their duration is limited by law.
Remote workers and service providers (Law 10008, “digital nomads”)Special regime
- Which source?
- Foreign-source income.
- Conditions
- Minimum monthly income, higher with family; private health insurance; no services for Costa Rican clients or employers; the exemption does not extend to the family group.
Croatia
Income tax: scale set by the municipalityGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Croatian-source income only.
- Conditions
- Two rates, a lower and a higher one: the lower rate applies up to the annual taxable income threshold, the higher rate above it. Each local authority chooses its two rates within ranges set by the State, which are wider for Zagreb; if no decision is made within the deadline, the default rates apply. The place of residence therefore changes the tax burden at equal income.
Capital income: dividends, interest and gains on financial assetsGeneral regime
- Which source?
- Croatian and foreign-source income for a resident.
- Conditions
- Proportional final tax, withheld at source for dividends and interest; same rate for gains on the disposal of financial assets. Real estate gains fall under a separate regime, not covered here. A possible exemption of gains after a holding period has not been verified against an official source.
Inheritance and gift taxGeneral regime
- Which source?
- Acquisitions made in Croatia; the official page does not specify the treatment according to residence.
- Conditions
- Local tax at a single rate. Exempt in particular: spouse, descendants and ascendants in the direct line, adoptees and adopters; public bodies, religious institutions and humanitarian organisations. Real estate is not covered by this regime; its treatment (real estate transfer tax) has not been verified.
Temporary stay for digital nomads and exemption of their remunerationTemporary
- Which source?
- Income paid from abroad; any work or service for an employer registered in Croatia is excluded.
- Conditions
- Exemption provided for by Article 9, paragraph 1, point 26 of the Income Tax Act, added by Article 2 of the amending act published in Narodne novine No. 138/20, provided that digital nomad status has been obtained under the aliens regulations. Proof of means of subsistence is required; a new application is possible only after a waiting period. The numbering in the consolidated text after later reforms has not been rechecked.
Flat-rate taxation of small self-employed activitiesConditional
- Which source?
- Activity carried out in Croatia.
- Conditions
- Annual receipts from the activity not exceeding the threshold for mandatory VAT registration, and no liability to VAT. The list of excluded activities has not been verified against an official source. Per-bed flat rates for tourist rentals fall under a separate scheme.
Cyprus
Income tax: general regime for residentsGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Cyprus-source income.
- Conditions
- The sixty-day rule requires demonstrating the absence of tax residence in any other state. Specific exemptions and deductions (first employment, foreign pensions) are dealt with separately.
Non-dom status: exemption from the special defence contributionSpecial regime
- Which source?
- Cyprus-source and foreign-source income.
- Conditions
- Status must be established and declared. The exemption is lost at the end of the period of tax residence that results in deemed domicile. Since the 2026 reform, there is an option to extend it in return for a flat payment per period, renewable once (secondary source).
Deduction for a first employment in CyprusConditional
- Which source?
- Income from employment exercised in Cyprus.
- Conditions
- Remuneration threshold assessed each tax year; other prior-residence conditions are not reproduced here.
Foreign-source pensions: option for flat-rate taxation (article 20)Special regime
- Which source?
- Foreign-source pensions.
- Conditions
- Option exercised each year; the GESY contribution remains due on the pension.
Estonia
Personal income tax: single rateGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Estonian-source income.
- Conditions
- A single rate and an identical annual tax-free amount for everyone since 2026, with no reduction depending on income (an increased amount applies at retirement age, not reproduced here); social tax is due by the employer in addition. The rate increase announced for 2026 was not applied.
Digital nomad visaSpecial regime
- Which source?
- Not applicable.
- Conditions
- Minimum net monthly income; beyond the presence threshold, Estonian tax residence may be acquired.
Georgia
Personal income tax: single rate and exemption of foreign incomeGeneral regime
- Which source?
- Georgian-source income; foreign-source income of individuals is exempt (Article 82 of the Tax Code).
- Conditions
- Single rate under Article 81; clients who remain in France raise the question of the source of the income and of a permanent establishment.
Tax resident status for high-net-worth individualsConditional
- Which source?
- Same as for the general regime.
- Conditions
- Worldwide assets or annual income above the thresholds in each of the last three years, assets located in Georgia, and a residence permit or Georgian nationality, or failing that a minimum of Georgian-source income; Tax Code, Article 34, and Minister of Finance Order No. 60 of 2023, not rechecked against the official source.
Small business status (sole proprietor)Special regime
- Which source?
- Income from the registered activity.
- Conditions
- Prior registration, with no retroactive effect; reduced rate up to the annual ceiling, higher rate above it.
Greece
Income tax: general regime for residentsGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Greek-source income.
- Conditions
- Alternative residence criteria. Tax reduction for employees and pensioners, decreasing with income (not detailed here).
Article 5Α ΚΦΕ: flat tax for high-net-worth investorsSpecial regime
- Which source?
- Foreign-source income at the flat rate; Greek-source income at the standard scale.
- Conditions
- Investment made or committed within the legal deadline; application to the tax authority; annual payment of the flat tax. The application and payment deadlines were amended by Law 5246/2025 (to be checked for each year).
Article 5Β ΚΦΕ: retirees coming from abroadSpecial regime
- Which source?
- Foreign-source income only.
- Conditions
- Application to the tax authority; annual payment of the tax. Cannot be combined with Articles 5Α and 5Γ.
Article 5Γ ΚΦΕ: employees and self-employed people settling in GreeceSpecial regime
- Which source?
- Greek-source income from work.
- Conditions
- Employment or activity in Greece; maintenance of tax residence; application to the tax authority.
Hong Kong
Salaries TaxGeneral regime
- Which source?
- Territoriality: only employment income sourced in Hong Kong is taxed; worldwide income is not taxed.
- Conditions
- Annual return; personal allowances for the progressive scale; the source of employment is determined by the place of the employment and where the services are rendered.
Individuals' investment incomeGeneral regime
- Which source?
- Not applicable to capital gains and dividends; property located in Hong Kong for rental income.
- Conditions
- Trading activity may lead to gains being reclassified as taxable profits.
New Capital Investment Entrant Scheme (New CIES)Special regime
- Which source?
- Not applicable.
- Conditions
- Minimum net assets and minimum investment in permitted assets, including a placement in the scheme's investment portfolio; the investment must be maintained.
Hungary
Personal income tax (személyi jövedelemadó, SZJA)General regime
- Which source?
- Worldwide for residents (full tax liability); Hungarian for non-residents (limited liability), subject to tax treaties.
- Conditions
- Single rate on the tax base, unless the law provides otherwise. It does not include the employee's social security contribution or the social contribution. Family allowances and exemptions linked to age or maternity are not quantified here.
Social security contribution (TB-járulék) and social contribution (SZOCHO) on earned incomeGeneral regime
- Which source?
- Activity carried out in Hungary, subject to the European coordination regulations and social security agreements.
- Conditions
- Contribution borne by the insured person and levied in addition to income tax; social contribution borne by the employer and calculated on the remuneration paid. Minimum bases linked to the minimum wage exist for some self-employed persons; they are not detailed here.
Taxation of dividends, interest and securities gains of individualsGeneral regime
- Which source?
- Hungarian-source or foreign-source income for residents; credit for foreign tax within the limits of the applicable treaty.
- Conditions
- Income tax at the single rate, to which is added the social contribution due by the recipient. For dividends and capital gains, the social contribution ceases to be due above an annual ceiling expressed as a multiple of the minimum wage, which takes account of other income subject to it; this ceiling does not apply to interest.
Long-term investment account (tartós befektetési számla, TBSZ)Conditional
- Which source?
- Not verified for foreign securities.
- Conditions
- Exemption from income tax and social contribution at the end of the lock-in period if no withdrawal is made; reduced rates in the event of an interim withdrawal. Press information: the act was not read on this point.
Sale of real estate by an individualGeneral regime
- Which source?
- Property located in Hungary; not verified for property located abroad.
- Conditions
- Income tax at the single rate on taxable income; no tax is due beyond a minimum holding period. The progressive reduction of taxable income according to the holding period has not been verified.
Flat-rate tax for small taxpayers (kisadózó vállalkozók tételes adója, KATA)Special regime
- Which source?
- Not verified.
- Conditions
- Monthly flat-rate tax that replaces income tax and contributions on these receipts, depending on the regime; above an annual receipts ceiling, a special tax applies to the excess. The pre-2022 regime, open to business clients, no longer exists.
Franco-Hungarian tax treatyGeneral regime
- Which source?
- Hungarian-source income received by a resident of France, and vice versa.
- Conditions
- Cap on Hungarian tax on dividends paid to a resident of France, reduced for a company holding a qualifying shareholding. On the French side, dividends, non-commercial income and Hungarian-source income of directors and artistes are taxable at their gross amount with a tax credit equal to the Hungarian tax, capped at the corresponding French tax; other income taxable in Hungary under the treaty is exempt in France. Real estate capital gains are taxable in the State where the property is located.
Residence registration for EU and EEA nationalsGeneral regime
- Which source?
- Not applicable.
- Conditions
- Beyond a short stay, application for a registration certificate from the OIF: employment, sufficient resources with comprehensive health insurance, or studies; proof of address.
Guest investor residence permit (Guest Investor Program)Conditional
- Which source?
- Not applicable.
- Conditions
- Acquisition of units in a real estate investment fund registered with the National Bank of Hungary, or a donation to a higher education institution. Application made from Hungary. Right to work without restriction.
White Card (digital nomads)Conditional
- Which source?
- Foreign-source income required.
- Conditions
- Minimum net income received before entry and maintained during the stay; no gainful activity or shareholding in a company in Hungary; no family reunification.
Announced income tax cut for low incomesNot documentedProposal
- Which source?
- Not determined.
- Conditions
- Announced project; no adopted text had been read as of 1 November 2026. The rate and thresholds are not published here. The draft 2027 budget presented in October 2026 also mentions the end of the exemption for mothers of two children beyond a certain age, a new wealth tax and an extension of KATA; the tax package submitted in summer 2026 does not affect the income tax rate.
Indonesia (Bali)
Personal income tax: general regimeGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Indonesian-source income.
- Conditions
- The France–Indonesia tax treaty resolves cases of dual residence; holding a given visa does not prevent a person from becoming a tax resident.
Territorial taxation of qualified foreigners who have become residentsTemporary
- Which source?
- Indonesian-source income only; foreign-source income is outside the scope during the period.
- Conditions
- Expertise recognised under the regulatory list; the benefit is excluded if the person relies on a tax treaty (a choice between the two). Legal basis: Article 4 ayat (1a) of the Income Tax Law, introduced by the 2020 Cipta Kerja Law, and Regulation PMK 18/PMK.03/2021.
Final tax on the turnover of sole proprietors (UMKM)Conditional
- Which source?
- The ceiling is assessed on total turnover, including foreign-source turnover; the turnover of spouses and of their single-member companies is aggregated.
- Conditions
- The turnover ceiling for the year must be respected; above it, the general regime applies again.
Second Home Visa (second residence visa)Special regime
- Which source?
- That of the general regime (worldwide income), unless the regime for qualified foreigners applies.
- Conditions
- Proof of minimum funds, in the foreigner's name or that of a guarantor, or proof of property ownership in Indonesia; the permit does not authorise work for an Indonesian employer or Indonesian clients.
Ireland
Income tax — standard regime for domiciled residentsGeneral regime
- Which source?
- Irish and foreign-source income (worldwide taxation), subject to tax treaties.
- Conditions
- Residence established by presence during the tax year or over two years combined; two-rate scale, supplemented by the USC and PRSI.
Remittance basis for non-domiciled residentsSpecial regime
- Which source?
- Foreign only; Irish-source income and gains remain taxed normally.
- Conditions
- Non-domiciled status must be established by the individual; foreign income and gains are taxed only to the extent that they are remitted to Ireland.
Ordinarily resident, not residentConditional
- Which source?
- Irish and foreign, with the exceptions above; subject to tax treaties.
- Conditions
- Status acquired after a series of consecutive years of residence; lost after an equivalent series of years of non-residence.
Special Assignee Relief Programme (SARP)Special regime
- Which source?
- Income from the employment exercised in Ireland; the remittance basis does not apply to income from this employment.
- Conditions
- Minimum basic salary excluding bonuses; duties performed in Ireland for a minimum period; certification by the employer within a given time limit.
Capital gains tax (CGT) and capital acquisitions tax (CAT)General regime
- Which source?
- Worldwide for domiciled residents; foreign only if remitted for non-domiciliaries; Irish land and buildings for non-residents.
- Conditions
- Single rate on most gains; building land follows a separate rule according to the budget summary consulted.
Domicile levyConditional
- Which source?
- Not applicable: it targets the individual, not a source of income.
- Conditions
- Worldwide income above the threshold, Irish property above the threshold, Irish income tax below the threshold.
Italy
IRPEF: the general regime for residentsGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Italian-source income.
- Conditions
- Local surtaxes vary by region and municipality. Inheritance tax in the direct line remains moderate after the allowance (outside the regime).
New residents: flat tax on foreign income (article 24-bis TUIR)Special regime
- Which source?
- Foreign-source income at the flat rate; Italian-source income at the progressive scale.
- Conditions
- Election made in the tax return for the year of the transfer, possibly preceded by an interpello request; certain countries can be excluded from the election. The applicable amount depends on the date of the transfer: those who arrived before 2026 keep the amount in force when they transferred.
Foreign retirees in the South: substitute tax (article 24-ter TUIR)Special regime
- Which source?
- Foreign-source income only; Italian-source income at the progressive scale.
- Conditions
- Municipality whose population does not exceed the legal ceiling; transfer from a state linked to Italy by an administrative cooperation agreement; election made in the tax return.
Impatriate workers: regime reformed in 2024 (article 5 of Legislative Decree no. 209/2023)Special regime
- Which source?
- Income from activity carried out in Italy.
- Conditions
- Activity carried out mainly in Italian territory; undertaking to maintain tax residence for the minimum period, failing which the benefit is forfeited.
Malaysia
Resident individual income taxGeneral regime
- Which source?
- Malaysian-source income; foreign-source income received in Malaysia falls under the temporary exemption described separately.
- Conditions
- Annual return; personal allowances and rebates.
Exemption of foreign-source income of individualsTemporary
- Which source?
- Foreign-source income remitted to Malaysia; income derived from an activity carried on from Malaysia remains Malaysian-source.
- Conditions
- Conditions set by the exemption order and the tax authority's guidelines; companies fall under a separate, more restrictive regime.
Taxation of dividends received by individualsGeneral regime
- Which source?
- Malaysian-source dividends; foreign dividends received are covered by the temporary exemption.
- Conditions
- Flat rate applied to the portion of dividend income above the threshold, expressed in ringgit.
Malaysia My Second Home (MM2H)Special regime
- Which source?
- Not applicable.
- Conditions
- Fixed deposit with an approved institution and purchase of a residence at least equal to the category threshold, after approval; minimum annual presence; obligations maintained throughout the validity of the permit.
Mauritius
Personal income tax: progressive scaleGeneral regime
- Which source?
- Mauritian-source income; foreign-source income of taxable residents when it is remitted to Mauritius (remittance basis).
- Conditions
- Scale by bands: an exempt base band, a reduced-rate band, an intermediate band, then a higher rate above the cumulative total of the first three bands.
Premium Visa (remote work and long stay)Special regime
- Which source?
- This income is deemed to be of Mauritian source only when it is remitted to Mauritius; income that is not remitted is not taxed.
- Conditions
- Holder of a Premium Visa; eligibility conditions not verified against an official source; the general tax residence rules apply beyond the presence threshold.
Occupation and residence permits of the Economic Development BoardSpecial regime
- Which source?
- Not applicable.
- Conditions
- Investor: minimum contribution depending on the option chosen; purchaser: minimum purchase price in an approved scheme (IRS, RES, PDS, Smart City), denominated in foreign currency; retiree: minimum age and regular financial transfers to Mauritius, the amount of which remains to be confirmed.
Morocco
Income tax: progressive scaleGeneral regime
- Which source?
- Domiciled persons: Moroccan-source and foreign-source income; non-domiciled persons: Moroccan-source income.
- Conditions
- Progressive scale with a first bracket exempt for total income; income and gains from movable capital subject to specific rates; the France–Morocco tax treaty applies first for pensions and property income.
Retirees: allowance on pensions and reduction for foreign-source pensionsSpecial regime
- Which source?
- Foreign-source pensions are taxable in Morocco where the applicable tax treaty gives Morocco the right to tax them.
- Conditions
- Flat-rate allowance on the gross amount (Article 60-I), at two rates depending on an annual threshold; reduction of the tax due on the foreign pension in proportion to the sums transferred permanently and converted into non-convertible dirhams (Article 76), evidenced by a bank certificate.
Withholding tax on dividends: rates by financial year (2023-2026 reform)Temporary
- Which source?
- Distributions by companies subject to corporate income tax in Morocco.
- Conditions
- The rate depends on the financial year in which the distributed profits were earned, not on the date of distribution; distributions are deemed to be taken from the oldest financial years; profits of financial years opened before 2023 are taxed at the historical rate.
Casablanca Finance City (CFC) status: employeesTemporary
- Which source?
- Salaries paid by the company holding the status.
- Conditions
- Reduced proportional rate in place of the progressive scale (Article 73-II-F-9° of the CGI).
New Zealand
Tax resident: general regimeGeneral regime
- Which source?
- New Zealand and foreign; subject to tax treaties.
- Conditions
- Progressive scale by bracket; ACC levy on earnings up to a ceiling; withholding taxes on dividends and interest.
Transitional resident (temporary exemption of foreign income)Temporary
- Which source?
- Foreign only; New Zealand-source income remains taxed as normal.
- Conditions
- Status acquired automatically, without an election; it ends early if the person (or their transitional resident partner) claims Working for Families tax credits, voluntarily includes exempt income in the IR3 return, confirms to a foreign authority and to Inland Revenue that they pay New Zealand tax on that income, or gives notice of renunciation.
FIF regime for foreign investments and revenue account methodConditional
- Which source?
- Foreign.
- Conditions
- Exemption for individuals whose holdings have a total cost below the threshold; specific exemption for certain Australian-listed companies. Revenue account method: residence acquired on or after 1 April 2024, minimum prior non-residence, not being a transitional resident.
Non-resident visitors (remote work)Conditional
- Which source?
- Activity physically performed in New Zealand for a foreign party.
- Conditions
- Limited presence over a reference period; the person is then treated as non-resident.
Active Investor Plus Visa (residence by investment)Conditional
- Which source?
- Not applicable.
- Conditions
- Acceptable investments in New Zealand, under the Growth or Balanced category, held throughout the investment period, and minimum presence as a resident visa holder.
Oman
Current situation: no personal income taxGeneral regime
- Which source?
- Not applicable while the tax is not in force; VAT and other indirect taxes continue to apply.
- Conditions
- Commercial activity carried on under a commercial registration, including by a sole trader, is already subject to the income tax law applicable to businesses.
Personal income tax law (Royal Decree 56/2025)General regimeAdopted, applies later
- Which source?
- Residents: income received in Oman or abroad. Non-residents: only income received in Oman. Foreign tax is creditable only against income that is taxable in Oman.
- Conditions
- Single rate on the portion of income above the threshold; tax residence based on presence; flat-rate deduction or actual expenses for self-employed persons; social exemptions and deductions announced (education, health, inheritance, zakat, gifts, main residence), the details of which depend on the implementing regulation.
Golden Residency (long-term residency for investors)Special regime
- Which source?
- Not applicable.
- Conditions
- Minimum investment in one of the accepted routes (real estate in an integrated tourism complex, company creation, development bonds, shares listed on the Muscat stock exchange, term deposit), or employment of a minimum number of Omanis, or nomination by a company governed by the foreign investment law.
Panama
Personal income tax: territorialityGeneral regime
- Which source?
- Territorial: only Panamanian-source income is taxed; foreign-source income falls outside the tax base, even when received by a resident. A service performed from Panama calls for its own analysis.
- Conditions
- Progressive scale with a first tranche that is not taxed; dividends and gains on securities of Panamanian source are subject to separate proportional taxes, not quantified here.
Retired or pensioned resident (pensionado)Special regime
- Which source?
- Foreign-source pension: outside the scope of Panamanian tax.
- Conditions
- Proof of a public or private pension at least equal to the threshold; criminal record and civil status documents apostilled.
"Friendly nations" residence (Países Específicos)Special regime
- Which source?
- Not applicable.
- Conditions
- One economic condition of the applicant's choice: a job offer from a Panamanian company, the purchase of real estate, or a term deposit of a minimum amount in a general-licence bank. The regime was tightened in 2021: the former route based on nationality alone no longer exists.
Qualified investor residence (Inversionista Calificado)Special regime
- Which source?
- Not applicable.
- Conditions
- Investment of the applicant's choice: real estate, whether bought new or resold, securities through the Panama Stock Exchange, or a term deposit in a public or private bank; fees payable to the Treasury and the National Migration Service, plus a fee for each dependant.
Paraguay
Personal income tax (IRP): territorial taxationGeneral regime
- Which source?
- Territorial: income derived from activities carried out, assets located or rights used in Paraguay (Article 6 of Law 6380 of 2019); foreign-source income is not taxed.
- Conditions
- Short progressive scale for personal services; tax residence must be established in a way that can be enforced against the authorities; immigration residence is not enough. Bracket thresholds not verified.
Investor Pass (investor residency)Special regime
- Which source?
- Not applicable.
- Conditions
- Minimum investment depending on the route chosen: productive investment, financial instruments, real estate or tourism; the investor certificate is issued within a short statutory period.
Philippines
Personal income tax: general regimeGeneral regime
- Which source?
- Resident citizen: worldwide income. Resident alien: Philippine-source income only. Immigration status and nationality therefore determine the extent of taxation.
- Conditions
- Qualification as a resident alien under the tax code; the France–Philippines tax treaty must be examined for French-source income.
Special Resident Retiree’s Visa (SRRV)Special regime
- Which source?
- That of the general regime for resident aliens (Philippine-source income).
- Conditions
- Time deposit held in an accredited bank, the amount of which depends on age and on whether a minimum lifetime pension is received; the deposit may be applied to investments allowed by the programme. The permit does not authorise salaried employment without the required authorisations and does not lead to citizenship.
Poland
Income tax — progressive scale (zasady ogólne)General regime
- Which source?
- Worldwide for residents, subject to tax treaties; Polish for non-residents.
- Conditions
- Residence based on the centre of personal or economic interests or on a stay exceeding the annual threshold; two-rate scale with a flat-rate tax reduction in the first bracket.
Capital income and property disposals — proportional taxGeneral regime
- Which source?
- Polish and foreign for residents, with credit for foreign tax within the limits set by tax treaties.
- Conditions
- Proportional rate outside the scale; property sale exempt after the holding period has elapsed or where the proceeds are reinvested in the taxpayer's own housing.
Private rental income — ryczałt on rentsGeneral regime
- Which source?
- Properties located in Poland; for a property abroad, the applicable tax treaty determines the right to tax.
- Conditions
- Two rates depending on whether annual receipts exceed the threshold or not.
Linear tax (podatek liniowy)Conditional
- Which source?
- Activity carried on by the taxpayer.
- Conditions
- Election subject to the formal and time requirements of the law; health contribution at a rate specific to this regime; exclusions (notably services provided to a former employer) not verified in the text.
Lump-sum tax on recorded revenue (ryczałt od przychodów ewidencjonowanych)Conditional
- Which source?
- Activity carried on by the taxpayer.
- Conditions
- Previous year's revenue below the statutory ceiling; rate depending on the nature of the activity; exclusions (pharmacy, currency exchange, car parts, excise goods, services provided to a former employer, among others); election before the twentieth day of the month following the first revenue of the year.
Lump-sum tax on foreign income for persons transferring their residence to Poland (art. 30j to 30p)Special regime
- Which source?
- Foreign only: income of Polish source remains subject to the general rules.
- Conditions
- PIT-PZ election form to be filed no later than the end of January of the year following the transfer, with a certificate of residence; annual payment of the lump sum before 30 April of the following year; minimum annual expenditure in the areas set by regulation.
Ulga na powrót — temporary exemption for persons who (re)settle in PolandTemporary
- Which source?
- Income received after settling in Poland, regardless of source within the limit of the ceiling.
- Conditions
- Transfer of residence after 31 December 2021; no domicile in Poland during the required preceding calendar years; certificate of residence or other supporting document; relief usable once only; annual ceiling shared with other exemptions.
Portugal
IRS: general regime for residentsGeneral regime
- Which source?
- Residents: Portuguese-source and foreign-source income. Non-residents: Portuguese-source income only.
- Conditions
- The treatment of gains on securities depends on the holding period. Tax treaties, including the France–Portugal treaty, may limit Portuguese taxation of certain foreign income.
IFICI: tax incentive for scientific research and innovation (article 58.º-A EBF)Special regime
- Which source?
- Portuguese-source employment income at the special rate; foreign-source income exempt, except pensions and income from preferential-tax jurisdictions.
- Conditions
- Tax residence each year and income from an eligible activity; a brief interruption is tolerated with possible resumption; the benefit can be used only once. Registration must be requested by 15 January of the year following the one in which residence is acquired (special deadline until 31 March 2025 for 2024 residents). Filing a registration ends any NHR proceedings in progress.
Romania
Income tax: proportional rateGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Romanian-source income.
- Conditions
- Single rate under Article 64, with no progressive scale; social contributions (pension, health) not verified and decisive for the real cost.
Dividend taxGeneral regime
- Which source?
- Dividends of Romanian source withheld at source; treatment of foreign dividends not verified.
- Conditions
- Rate increased by Law 141/2025 for dividends distributed from 2026; added to corporate tax and any health contributions.
Saint Kitts and Nevis
No personal income taxGeneral regime
- Which source?
- Local or foreign-source income: income tax no longer applies to individuals.
- Conditions
- Exceptions: the Housing and Social Development Levy on salaries (see that regime) and social security contributions; withholding taxes on certain payments (notably to non-residents) exist but have not been verified here. VAT applies at the standard rate on consumption. For a French national, Article 4 B of the French General Tax Code applies for as long as the household remains in France.
Housing and Social Development Levy on salariesGeneral regime
- Which source?
- Employment performed in the Federation.
- Conditions
- Progressive levy by salary band, borne by the employee, nil on the first band, withheld by the employer, who also pays a share of its own.
Seychelles
Tax on employees' remuneration (income tax)General regime
- Which source?
- Employment exercised in Seychelles (territorial regime); the SRC page does not explicitly address remuneration for employment exercised abroad.
- Conditions
- Progressive monthly scale; heavier scale for non-citizens on the first bracket, unless they are resident in a treaty country and meet the presence test.
Business tax for individuals (sole traders, partners)General regime
- Which source?
- Seychelles-source income.
- Conditions
- Exempt bracket followed by progressive rates; annual return required even in the event of a loss.
Singapore
Resident individual income taxGeneral regime
- Which source?
- Income from Singapore sources. Foreign-source income received in Singapore by a resident is in principle exempt, except for income received through a Singapore partnership.
- Conditions
- Annual return; personal reliefs; income-by-income analysis of the source and the nature of the flow.
Capital gains of individualsGeneral regime
- Which source?
- Not applicable.
- Conditions
- Gains from an activity amounting to trading (frequency of transactions, financing, intention) are taxed as business income.
Global Investor Programme (GIP)Special regime
- Which source?
- Not applicable.
- Conditions
- One of the investment options: a new or expanding business, an approved fund, or a family office with a minimum amount of assets under management; in-depth review and substance requirements.
Spain
IRPF: general regime for residentsGeneral regime
- Which source?
- Residents: worldwide income. Non-residents: Spanish-source income, subject to non-resident income tax (IRNR).
- Conditions
- The autonomous-community share of the scale varies by autonomous community. Wealth tax, partly devolved to the autonomous communities, and the temporary solidarity tax on large fortunes apply in addition depending on the situation (not detailed here). Reporting obligation for assets held abroad.
Regime for displaced workers (Article 93 LIRPF, known as the Beckham law)Special regime
- Which source?
- Spanish-source income only, as for a non-resident; employment and business income received while the regime applies is deemed to be of Spanish source.
- Conditions
- Not having been resident in Spain in the tax periods preceding the relocation; relocation having taken place in the year the regime applies or the year before. Option exercised by form 149 within the regulatory deadline following the start of the activity; annual return on form 151.
Thailand
Personal income tax: general regime and remittance ruleGeneral regime
- Which source?
- Resident: Thai-source income, plus foreign-source income brought into Thailand. Since 1 January 2024, foreign income received from 2024 onwards is taxable when it is remitted, even if the remittance takes place in a later tax year; foreign income earned before 1 January 2024 and remitted later is not taxable.
- Conditions
- The rule applies to income remitted in whole or in part; the applicable tax treaty and the foreign tax credit must be reviewed. A proposed exemption for foreign income remitted in the year of receipt or the following year has been announced, but no royal decree had enacted it as of 1 November 2026: it is not applicable.
LTR visa: exemption for remitted foreign incomeSpecial regime
- Which source?
- Foreign income only; Thai-source income remains taxable under the general regime.
- Conditions
- Obtaining the LTR visa after an eligibility opinion from the Board of Investment: minimum assets and investment for the wealthy global citizen, minimum annual income for the pensioner and the remote worker (reduced threshold under certain conditions), minimum age for the pensioner, health insurance or an equivalent deposit. Exemption provided for by section 5 of Royal Decree No. 743.
LTR visa: flat rate for highly skilled professionalsSpecial regime
- Which source?
- Thai-source employment income covered by the decree; other income follows the general regime.
- Conditions
- Employer in a targeted industry, a higher education or research institution, or a Thai government body; minimum income over recent years, or a degree and expertise for the reduced threshold; health insurance. Rate provided for by section 3 of Royal Decree No. 743.
Destination Thailand Visa (DTV)Special regime
- Which source?
- Not applicable; once the presence threshold is reached in the calendar year, the holder becomes a tax resident.
- Conditions
- Proof of minimum funds; multiple entries; stay per entry is capped, extendable once at the immigration office. The authorised length of stay per entry by itself reaches the tax residence threshold.
Turkey
Income tax: progressive, indexed scaleGeneral regime
- Which source?
- Residents: worldwide income, except under the new-resident regime. Non-residents: Turkish-source income.
- Conditions
- Bracketed scale revalued every year; bracket thresholds are not reproduced here.
Exemption of foreign income for new residents (article mükerrer 20/D)Temporary
- Which source?
- Foreign-source income only; Turkish-source income remains taxable under the scale.
- Conditions
- Exemption certificate to be requested before the end of the year of settlement (or at the beginning of the following year for a settlement late in the year); procedures set by General Communiqué No. 333; article added by Law No. 7582 of 2026.
Dividends: withholding tax and half exemptionGeneral regime
- Which source?
- Dividends from Turkish companies; the treatment of foreign dividends is not detailed here (see the new-resident regime).
- Conditions
- Withholding rate raised by Presidential Decision No. 9286; for a resident, half of the dividend is exempt and the remainder may be included in the return under the scale, with the withholding tax creditable.
Citizenship by investmentSpecial regime
- Which source?
- Not applicable.
- Conditions
- Real estate purchase with a holding commitment recorded in the land registry and an official valuation report, or investment in fixed capital, bank deposit, government securities or funds.
United Arab Emirates (Dubai)
No personal income taxGeneral regime
- Which source?
- Not applicable to income tax: neither Emirati income nor foreign income of an individual is taxed. VAT applies to consumption.
- Conditions
- A business activity carried on in an individual's own name may fall under corporate tax above a turnover threshold set by decision of the Cabinet (threshold not reproduced here). Tax residence as defined by Cabinet Decision No. 85 of 2022 (physical presence in particular) is used to obtain a residence certificate in order to invoke a treaty; it does not create any tax.
Investor Golden Visa (Dubai)Special regime
- Which source?
- Not applicable.
- Conditions
- Real estate, bank deposit or investment in a company at least equal to the threshold; the investment must be maintained; the tax residence certificate is applied for separately.
United Kingdom
Taxation of residents on a worldwide basis (arising basis)General regime
- Which source?
- UK and foreign, as they arise, whether or not they are remitted to the UK; subject to tax treaties.
- Conditions
- Residence is determined by the automatic tests and, failing that, by the sufficient ties test; progressive scale after the personal allowance.
Foreign Income and Gains (FIG) regimeSpecial regime
- Which source?
- Foreign only; income from UK sources remains taxed normally.
- Conditions
- Claim made in the Self Assessment return of each year, with the amounts quantified; making the claim means losing the personal income tax allowances and the annual CGT allowance for that year.
Overseas Workday Relief (OWR)Special regime
- Which source?
- Duties performed abroad, even for a UK employer.
- Conditions
- Relief capped at the lower of a proportion of eligible employment income and a fixed amount; there is no longer any requirement to keep the funds abroad for income arising after 6 April 2025.
Temporary Repatriation Facility (TRF)Temporary
- Which source?
- Foreign.
- Conditions
- Designation in the return for the year; final charge at the rate applicable to the year of designation, higher for the last year.
Dividends, capital gains and inheritance taxGeneral regime
- Which source?
- Worldwide for residents; for inheritance tax, worldwide assets of long-term residents.
- Conditions
- Dividend and capital gains rates depend on the income tax band; long-term residence criterion for inheritance tax.
United States
Citizens and residents: federal taxation of worldwide incomeGeneral regime
- Which source?
- US-source and foreign-source income; foreign tax credit and treaties to limit double taxation.
- Conditions
- Progressive federal rate schedule depending on household filing status; Net Investment Income Tax on investment income above a threshold; state and local taxes in addition.
Tax residence of foreign nationals: green card test and substantial presence testGeneral regime
- Which source?
- Not applicable: this is a connecting criterion.
- Conditions
- Resident as soon as the person is a lawful permanent resident at any time during the year, or meets the presence thresholds for the current year and the weighted total over the three-year reference period; exceptions (closer connection, exempt individuals, treaties).
Non-resident aliens: effectively connected income (ECI) and FDAP incomeGeneral regime
- Which source?
- Only US-source income and income effectively connected with a US business.
- Conditions
- Connected income taxed at graduated rates after deductions, with a Form 1040-NR return; FDAP income taxed at a flat rate on the gross amount, which may be reduced by treaty.
Foreign earned income exclusion (FEIE)Conditional
- Which source?
- Foreign-source income only.
- Conditions
- Tax home abroad and either the bona fide residence test or the physical presence test; elected on the federal return, which remains mandatory.
E-2 treaty investor visaConditional
- Which source?
- Not applicable.
- Conditions
- Business at least half owned by nationals of the treaty country, substantial and committed investment, a real and non-marginal business, entry in order to develop and direct it, and intention to leave the country when the status expires.
EB-5: permanent residence by investmentSpecial regime
- Which source?
- Not applicable.
- Conditions
- Investment of capital at risk in a new commercial enterprise creating jobs for American workers; reduced amount in a targeted employment area or for an infrastructure project.
Uruguay
Personal income tax for resident individuals (IRPF)General regime
- Which source?
- Uruguayan-source principle (article 6 of Title 7), with exceptions for foreign capital income. Since 1 January 2026 (Law 20.446, article 653; decree of 6 May 2026), income from assets located abroad and the corresponding capital gains fall within the IRPF, including through the look-through treatment of non-resident entities.
- Conditions
- Residual rate on capital income (article 37 of Title 7), lower rate for certain dividends. Foreign losses are deductible only against capital gains and on proof; credit for similar tax paid abroad, capped at the corresponding Uruguayan tax. For real estate located abroad, the taxpayer may choose between the actual gain and a flat-rate gain (decree of 6 May 2026).
Impatriate regime, residence acquired up to 2025 (article 24 of Title 7): IRNR option or reduced-rate optionTemporary
- Which source?
- Foreign-source income; Uruguayan-source income remains taxed normally.
- Conditions
- For residences acquired from 2020, two mutually exclusive options: the IRNR for the year of arrival and the following years (the foreign income concerned being outside the tax), or the IRPF at the reduced rate of article 37 on that income, maintained by Law 20.446 for those who chose it, with no time limit in the text reviewed. Beneficiaries of the original, shorter option (residences prior to 2020) may extend it in return for acquiring real estate and a minimum effective presence in each calendar year.
Impatriate regime, residence acquired since 2026 (article 24-BIS of Title 7): IRNR optionTemporary
- Which source?
- Foreign-source income, subject to the IRNR and therefore outside Uruguayan tax; Uruguayan-source income taxed normally.
- Conditions
- Option exercisable only once. Condition, except for years in which the person resides for more than half of the year (letter A of article 2): urban real estate investment above the threshold, with an increased tax cost for properties in inland departments and a property distinct from the one used to establish residence, or annual capitalisation of a productive investment fund. A person who ceases to meet the condition loses the option for those years and regains it when the condition is met again, the time period continuing to run (decree 188/026, article 5 SEXIES).
After the impatriate regime of article 24-BIS: temporary reduced rate or flat-rate taxConditionalAdopted, applies later
- Which source?
- Foreign-source income.
- Conditions
- Two options. Either the IRPF at a fraction of the applicable rate for an additional period, available once only, in return for a new urban real estate investment or annual capitalisation of productive funds. Or an annual tax of a fixed amount in indexed units, reduced for years in which the taxpayer resides for more than half of the year or in the case of a qualifying direct investment in a company; the spouse may opt for a fraction of this amount. Options are annual and renewable within a limit on the number of years. Nothing is automatic when the regime expires.
Tax residence by investment with reduced presenceConditional
- Which source?
- Not applicable.
- Conditions
- Real estate investment above a threshold in indexed units, made since 1 July 2020, with a minimum physical presence in the calendar year, or investment in a company creating a minimum number of direct jobs. Routes still described by the DGI (page of 20 October 2025) and referred to by decree 188/026, which refers to letters a) and c) of article 5-BIS of decree 148/007. A property used to establish residence does not count for the article 24-BIS option.
Non-resident income tax (IRNR)General regime
- Which source?
- Uruguayan source only.
- Conditions
- Flat rate, with specific rates for certain types of income; withholding at source.
Vanuatu
No personal income taxGeneral regime
- Which source?
- Not applicable in the absence of direct tax; the actual tax burden is indirect (VAT, import duties).
- Conditions
- The absence of local tax does not end tax domicile in the country of departure; there is no tax treaty between France and Vanuatu.
Citizenship by contribution: Development Support Program (DSP)Special regime
- Which source?
- Not applicable.
- Conditions
- Non-refundable contribution depending on family composition, due diligence fees of the Financial Intelligence Unit, plus fees of a licensed agent; minimum prices set by Order No. 33 of 2019. Since 3 February 2025, Vanuatu nationals have been subject to a visa requirement for the Schengen area (Regulation (EU) 2025/11 moving Vanuatu to Annex I of Regulation (EU) 2018/1806): this is no longer a temporary suspension. Payments have been made directly to the Treasury since March 2025.
Key terms
- Tax residence
- the country that taxes a person on their income, according to presence, home or centre-of-interests criteria specific to each country.
- Worldwide income
- a resident is taxed on all income wherever it arises; tax treaties prevent double taxation.
- Territorial taxation
- only locally sourced income is taxed; foreign-source income is not, save for exceptions set by law.
- Remittance basis
- foreign income is taxed only if it is brought into the country.
- Domicile
- a notion distinct from residence in some countries (Malta, Cyprus); a non-domiciled resident may benefit from a special regime there.
An invoice to a foreign client, a payment received on a foreign account and foreign-source income are not the same thing. A company registered abroad does not move the place where the business is carried on, nor the residence of its director.