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What an expat tax regime adds to €60,000

Spain's Beckham Law, the Dutch 30% ruling, Italy's impatriate regime and the rest, on the same salary: net pay a year under standard rules and with the regime.

Single employee, no children, employed all year · 2026 rules · checked 15 Nov 2026 · how we calculate

What each regime adds

On €60,000 a year the largest gain is in Italy: +€12,083 a year. 7 of the 10 regimes leave you more than standard rules at this salary. Some only start at a higher salary, and a flat rate can leave you less than the normal rates.

Country and regime€36k€39k€42k€45k€48k€51k€54kDifference
ItalyImpatriate workers regime€37.6k → €49.6k+12.1k
Greece50% exemption for relocating workers€38.4k → €48.0k+9.6k
Cyprus50% exemption for high earners€45.3k → €52.7k+7.4k
NetherlandsExpat ruling (30% ruling)€44.1k → €50.1k+6.0k
PolandReturn relief (ulga na powrót)€37.0k → €42.4k+5.4k
SwitzerlandExpatriate deductions€49.7k → €52.3k+2.5k
SpainBeckham Law€41.1k → €41.7k+0.6k
MaltaHighly skilled 15% flat rate: from €65,000€45.5k0
IrelandSpecial Assignee Relief Programme: from €125,000€44.9k0
NorwayFlat withholding for foreign workers€45.3k → €45.0k−0.3k
GermanyNo regime for people moving in€37.6k–
Standard rulesWith the regime
Show the numbers
CountryStandardWith the regimeDifference a year
Italy€37,555€49,637+€12,083
Greece€38,407€48,018+€9,612
Cyprus€45,291€52,730+€7,439
Netherlands€44,094€50,143+€6,050
Poland€37,021€42,375+€5,354
Switzerland€49,746€52,286+€2,540
Spain€41,124€41,700+€576
Malta€45,492from €65,000–
Ireland€44,925from €125,000–
Norway€45,272€45,000−€272
Germany€37,561no regime–

Before you count on one

Every regime has conditions: usually that you didn't live in the country for several years before, that you moved for work, and that you apply in time. Each one lasts a set number of years. The guides cover who qualifies and how to apply.

Germany has no regime for people moving in; here's what you can still deduct. The tax benefits page lists every regime in the 32 countries.

Who these figures are for

A single employee with no children, employed for the whole of 2026, who qualifies for the regime in its first full year. Spain is Catalonia, Italy is Milan, Switzerland is the city of Zurich, and Ireland's SARP is for someone arriving in 2026. Złoty, kroner and francs are converted at the rates on our methodology page.

Cite this study

You can quote and chart these figures with a link to this page. Suggested citation:

netlands, “What an expat tax regime adds to €60,000”, rules checked 15 Nov 2026. https://www.netlands.co/en/data/expat-tax-regimes-compared/