Non-dom regimes in Europe compared 2026: 9 on $1M

Every non-dom regime in Europe, on the same $1M.

9 European regimes tax a new arrival's foreign income differently from a local's. Put $1,000,000 of foreign dividends and interest through each, in year 1, and the bill runs from nothing in the UK to about $336K in Italy.

In short, current to October 2026

On $1,000,000 of foreign dividends and interest in the first year, the UK's FIG regime and Portugal's IFICI charge nothing, Cyprus about $5K (the capped health contribution), Greece a flat $112K, and Italy a flat $336K.
The UK's relief lasts 4 years. Cyprus runs 17, Greece and Italy 15, Portugal 10. The Swiss lump sum, Malta, Gibraltar and Jersey have no set end while you qualify.
The flat regimes win as income grows. Italy's €300,000 and Greece's €100,000 do not rise with income, so on $10M of foreign income each costs the same as on $1M.
Portugal's IFICI is for qualifying work, research and startups, not for a purely passive income. The UK regime replaced the non-dom remittance basis on 6 April 2025.
Only the Swiss lump sum leaves an annual wealth tax in place. Current to October 2026. Confirm terms with counsel before you move.

Each address on this page was last checked against its official sources between 17 October 2026 and 28 October 2026. The sources for each are named on its page.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 2026. Updated 5 November 2026. Cite as: Patrician.ch, Non-dom regimes in Europe compared 2026: 9 on $1M, patrician.ch/answers/non-dom-regimes-in-europe-compared/, October 2026.

Side by side

9 regimes, $1M of foreign income, year 1.

Single person, all income from foreign dividends and interest. Ordered by the bill. Where the bill depends on a choice, the range is shown.

Regime	Year 1 bill on $1M	Years	Who qualifies	How it works	Afterward	On the board
UK FIG regime	$0	4	Not UK resident in any of the previous 10 tax years	Foreign income and gains fully relieved for the first 4 years of residence, remitted or not	Full UK rates from year 5, and UK inheritance tax on worldwide assets after 10 years of residence	London
Portugal IFICI	$0	10	New residents working in qualifying activities, research, startups and similar. Not open to a purely passive income	Most foreign dividends, interest and gains exempt, 20% flat on qualifying Portuguese work income	Ordinary Portuguese rates	Cascais, Lisbon and Quinta do Lago
Cyprus non-dom	$5K	17	Cyprus tax resident for fewer than 17 of the previous 20 years	No tax on dividends and interest, no tax on gains from securities. Only the 2.65% health contribution, charged on the first €180,000	Domiciled residents pay 5% on dividends from 2026	Limassol
Malta Global Residence	$17K to $150K	No set end	Non-EU nationals who meet the program property and income rules	15% on foreign income brought into Malta, at least €15,000 a year. Income left abroad is not taxed	Not applicable	Valletta
Gibraltar Category 2	$49K to $56K	No set end	Approved individuals with a home in Gibraltar and substantial net assets	Tax charged on the first £118,000 of income only, so the bill sits between £37,000 and £42,380 a year	Not applicable	Gibraltar
Swiss lump sum	$101K to $194K	No set end	Foreign nationals who do not work in Switzerland, not Swiss resident in the previous 10 years	Ordinary rates on a deemed spending base, at least CHF 435,000 for 2026 or 7 times the rent. The canton adds a charge that replaces wealth tax	Not applicable	Zug, Lucerne and St. Moritz
Greece non-dom	$112K	15	Not Greek tax resident in 7 of the previous 8 years, with at least €500,000 invested in Greece	A flat €100,000 a year on all foreign income, plus €20,000 for each family member included	Ordinary Greek rates	Mykonos and Athens
Jersey High Value Residency	$333K	No set end	Approved arrivals with net assets above £10M excluding the home, buying a house above £3.5M or an apartment above £1.75M	20% on Jersey property income and on the first £1.25M of other income, and 1% above, with a minimum of £250,000 a year	Not applicable	Jersey
Italy flat tax	$336K	15	Not Italian tax resident in 9 of the previous 10 years, Italians included	A flat €300,000 a year on all foreign income for anyone resident from 1 January 2026, plus €50,000 per family member	Ordinary Italian rates	Rome, Venice and Tuscany

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Figures converted at the board's reference rates (1 EUR = $1.12, 1 GBP = $1.33, 1 CHF = $1.2). The Swiss range is the modeled bill at the CHF 435,000 floor across the cantons on the board. Malta's range runs from the €15,000 minimum to 15% on the whole $1M brought in.

Which one fits which fortune.

Up to about $2M a year of foreign income. Cyprus costs almost nothing for 17 years, and the UK nothing for 4. Portugal only if you qualify through your work.

From about $2M to $10M. The Swiss lump sum and Greece's €100,000 become cheap per dollar. Greece asks €500,000 invested there first.

Above $10M. Italy's €300,000 is a fixed price on any sum, and Jersey's 1% above £1.25M keeps the marginal rate at almost nothing.

The 2 fixed price regimes in depth: Swiss lump sum vs Italy's flat tax. Every regime on the board worldwide: special tax regimes for new arrivals. After the UK: where UK non-doms are moving.

Rank all 100 on my own numbers →

Questions

The short answers.

Which countries in Europe still have a non-dom regime in 2026?

United Kingdom, Cyprus, Portugal, Malta, Gibraltar, Switzerland, Greece, Jersey and Italy all run a regime that taxes a new arrival's foreign income differently from a local's.

The UK ended its remittance basis non-dom status on 6 April 2025 and replaced it with a 4 year relief for new arrivals.

Which non-dom regime is cheapest?

In year 1 on $1M of foreign dividends and interest, the UK FIG regime and Portugal's IFICI charge nothing, and Cyprus about $5K.

The UK relief ends after 4 years and IFICI needs qualifying work, so for a long stay on passive income Cyprus, at 17 years, is the cheapest on the board.

How does the Cyprus non-dom regime work?

A non-domiciled resident pays no tax on dividends and interest and none on gains from securities for up to 17 of 20 years. The only charge is the 2.65% health contribution, capped at €4,770 a year.

Cyprus tax residence can start from 60 days a year. Employment income is taxed at ordinary rates, with half of a salary above €55,000 a year exempt for 17 years for arrivals who lived outside Cyprus for 15 years.

How much is the Greece non-dom flat tax?

€100,000 a year on all foreign income, whatever its size, for up to 15 years, plus €20,000 for each family member included.

You must invest at least €500,000 in Greece and not have been Greek tax resident in 7 of the previous 8 years.

Italy or Greece for a large foreign income?

Greece costs €100,000 a year against Italy's €300,000 for a 2026 arrival, both flat and both for up to 15 years.

Greece asks for €500,000 invested there. Italy asks nothing invested.

What replaced the UK non-dom regime?

The FIG regime: 4 years of full relief on foreign income and gains for anyone not UK resident in the previous 10 years, from 6 April 2025.

UK inheritance tax now follows 10 years of residence rather than domicile, and follows a long-term resident for up to 10 years after leaving.

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Every non-dom regime in Europe, on the same $1M.