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 $330K in Italy.
In short, current to September 2026
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Non-dom regimes in Europe compared 2026: 9 on $1M, patrician.ch/answers/non-dom-regimes-in-europe-compared/, September 2026.
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 | Afterwards | 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 | Not Cyprus tax resident for more 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 | $48K to $58K | 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 about £37,000 and £44,740 a year | Not applicable | Gibraltar |
| Swiss lump sum | $84K to $150K | 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. Cantonal wealth tax still applies | Not applicable | Zug, Lugano and St. Moritz |
| Greece non-dom | $110K | 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 | $325K | 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 the first £1.25M of worldwide income and 1% above, with a minimum of £250,000 a year | Not applicable | Jersey |
| Italy flat tax | $330K | 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 | Tuscany, Cortina d'Ampezzo and Capri |
Figures converted at the board's reference rates (1 EUR = $1.1, 1 GBP = $1.3, 1 CHF = $1.18). 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.
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.
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.
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.
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 a 50% exemption above €55,000 for new arrivals.
€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.
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.
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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Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.