Tax benefits
23 special tax regimes across 32 European countries for people who move there for work, or move home. Who they're for, which ones are changing, and which ones we already calculate.
ESGuideThe Beckham LawSpain · 24% flat on salary for 6 years+8,348 euros a year at €100,000PLGuideReturn reliefPoland · €19,388 tax-free for 4 years+5,354 euros a year at €100,000vsCompareCompare two countriesWith each country’s tax benefit switched onSpain vs Poland ready, more coming
Against standard rules, single, on €100,000 gross. Poland at 4.41 zł per euro, ECB rate of 13 Nov 2026.
All tax benefits
Research draft, not yet verified · checked 14 Nov 2026Tax benefitFor employeesIn our resultsGuide
AT30% allowance for researchersAustria· +1 more in Austria, not yet describedSomeComing laterComing later
BEInbound taxpayer regimeBelgium· +1 more in Belgium, not yet describedYesComing laterComing later
HRIncome tax exemption for returneesCroatia· +1 more in Croatia, not yet describedYesComing laterComing later
DKResearcher and key-employee scheme (27%)DenmarkYesComing laterComing later
FIKey employee tax at sourceFinlandChangingYesComing laterComing later
FRImpatriate regimeFranceYesComing laterComing later
GR50% exemption for relocating workersGreece· +2 more in Greece, not yet describedYesCalculatedRead the guide
ISDeduction for foreign expertsIcelandYesComing laterComing later
IESpecial Assignee Relief ProgrammeIreland· +1 more in Ireland, not yet describedChangingSomeCalculatedRead the guide
ITImpatriate workers regimeItaly· +3 more in Italy, not yet describedChangingYesCalculatedRead the guide
LILump-sum taxationLiechtensteinNoComing laterComing later
LUImpatriate regimeLuxembourgYesComing laterComing later
MTHighly skilled 15% flat rateMalta· +4 more in Malta, not yet describedChangingYesCalculatedRead the guide
PTRegressar relief for returneesPortugal· +2 more in Portugal, not yet describedChangingYesComing laterComing later
SIRelief for key development staffSloveniaYesComing laterComing later
SEExpert tax reliefSwedenChangingYesComing laterComing later
CHExpatriate deductionsSwitzerland· +1 more in Switzerland, not yet describedSomeCalculatedRead the guide
GBOverseas Workday ReliefUnited Kingdom· +1 more in United Kingdom, not yet describedSomeComing laterComing later
"For employees" shows whether a regime is open to salaried workers, not only researchers, retirees or the self-employed. "Calculated" means our results already include it. Whether you personally qualify depends on conditions each guide lists; a tax adviser can confirm them.
No tax benefit found
We checked the official sources of these 9 countries and found no tax benefit for people moving there. That doesn't mean one can't exist.