Non-dom and flat tax regimes for new residents, 2026: all 49

The regimes written for arriving foreigners.

49 of the 100 addresses sit in a jurisdiction that taxes an arriving foreigner differently from a local.

In short, current to October 2026

49 of the 100 addresses on the Patrician.ch board sit in a jurisdiction operating a special regime for arriving foreigners, against 51 that tax an arrival exactly as they tax a local.
The forms differ: taxation on living costs rather than income, a flat rate on foreign income, a percentage of employment income exempted for a fixed number of years, or a remittance basis. Each carries its own qualifying test, and most are time limited.
A regime is not a rate. 2 addresses in the same country can show different effective rates once a regime, a cantonal or regional surcharge, and a wealth tax are applied together, which is why the board scores addresses rather than countries.
Figures are current to October 2026. Several of these regimes were amended inside the last 24 months. Confirm the current terms with counsel.

Each address on this page was last checked against its official sources between 21 October 2026 and 30 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 7 November 2026. Cite as: Patrician.ch, Non-dom and flat tax regimes for new residents, 2026: all 49, patrician.ch/answers/special-tax-regimes-for-new-arrivals/, October 2026.

Ranked

49 regimes, the 20 that keep the most.

Ordered by effective income tax on $1,000,000 for a single filer with the regime applied.

Punta del Este 🇺🇾 UruguayTerritorial tax: foreign income is not taxed for 11 years by election, the year of arrival and the 10 after it, for an arrival not resident in the 2 years before who spends more than 183 days a year in Uruguay or invests more than UI 12.5 million in real estate or UI 625,000 a year in qualifying funds.

Gibraltar 🇬🇮 GibraltarThe rate shown is Category 2 status: tax is charged on the first £118K of income only, so the bill is capped at £42,380 a year whatever you earn, with a floor of £37,000.

Jersey 🇯🇪 JerseyHigh Value Residency: 20% on Jersey property income and on the first £1.25M of other income, and 1% on everything above, a minimum tax of £250K a year, and a house bought above £3.5M or an apartment above £1.75M

20%

Zug 🇨🇭 SwitzerlandLump sum taxation is available in Zug, one of the 21 cantons that still offer it.

21%

Lucerne 🇨🇭 SwitzerlandLump sum taxation available in the canton of Lucerne for non working foreign residents, with a 2026 cantonal floor of 647,100 francs, the highest of the cantons on this board

28%

St. Moritz 🇨🇭 SwitzerlandLump sum taxation available in Graubünden for non working foreign residents, negotiated on living expenses rather than income

28%

San Juan 🇵🇷 Puerto RicoAct 60 for bona fide residents, 4% on export services income and 2% for the first 5 years under $3M of volume.

31%

Phuket 🇹🇭 ThailandLong-Term Resident visa with a 17% flat tax on employment income for highly skilled professionals, and a full exemption on foreign income for the qualifying LTR categories.

33%

Bangkok 🇹🇭 ThailandLong-Term Resident visa with a 17% flat tax on employment income for highly skilled professionals, and a full exemption on foreign income for the qualifying LTR categories.

33%

Limassol 🇨🇾 CyprusNon-dom status for 17 years, extendable by 2 further 5 year periods at €250,000 each: no tax on dividends and interest, no capital gains tax except on Cyprus property, 50% exemption on employment income above €55K for a first job in Cyprus after 15 years abroad, and tax residence from 60 days a year

34%

Valletta 🇲🇹 MaltaNon domiciled residents pay tax only on income remitted to Malta, 15% under the Global Residence Program

34%

Lugano 🇨🇭 SwitzerlandLump sum taxation in the canton of Ticino under Article 14 DBG, for foreign residents who do not work in Switzerland.

35%

Verbier 🇨🇭 SwitzerlandLump sum taxation in the canton of Valais under Article 14 DBG, for foreign residents who do not work in Switzerland.

36%

Zermatt 🇨🇭 SwitzerlandLump sum taxation in the canton of Valais under Article 14 DBG, for foreign residents who do not work in Switzerland.

36%

Gstaad 🇨🇭 SwitzerlandLump sum taxation in the canton of Bern under Article 14 DBG, for foreign residents who do not work in Switzerland.

36%

Queenstown 🇳🇿 New ZealandNew tax residents are not taxed on most foreign income for 4 years, and there is no general capital gains tax

38%

Geneva 🇨🇭 SwitzerlandLump sum taxation is available in Geneva, on a deemed spending base of at least 7 times the rent or rental value of the home, with a 2026 floor of CHF 435,000 for federal tax and CHF 426,357 for Geneva cantonal tax.

40%

Montreux 🇨🇭 SwitzerlandLump sum taxation in the canton of Vaud under Article 14 DBG, the Riviera vaudoise has hosted it for a century.

41%

Athens 🇬🇷 GreeceNon dom flat tax of €100K a year on all foreign income for up to 15 years, against a €500K investment in Greece within 3 years and €20K a year more per family member, plus a 7% flat rate for foreign pensioners

43%

Mykonos 🇬🇷 GreeceNon dom flat tax of €100K a year on all foreign income for up to 15 years, against a €500K investment in Greece within 3 years and €20K a year more per family member, plus a 7% flat rate for foreign pensioners

43%

See these 2 places for your own income.Punta del Este and Gibraltar, side by side on your income, passports and family. Free, in the ranking of all 100. Then the Dossier: a written report in 10 chapters on the 3 places that rank first for you. The Dossier is $500. The founding price, $250, holds until 30 November.

Compare them on my income →

Questions

The short answers.

Which countries have special tax regimes for new residents?

49 of the 100 addresses on the Patrician.ch board do, across 17 countries.

They include Lugano (Switzerland), Lake Como (Italy), St. Moritz (Switzerland), Portofino (Italy), Gustavia (St Barths), Capri (Italy), Cascais (Portugal), Amalfi Coast (Italy).

What is lump sum taxation?

A tax based on your living costs rather than on your income or wealth, available in some Swiss cantons to foreigners who do not work in Switzerland.

The base is negotiated with the canton against a statutory minimum, so the effective rate depends on the household rather than on the earnings.

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

The UK abolished non-dom status from April 2025 and replaced it with a 4 year exemption for new arrivals on foreign income and gains. Among the regimes on the board that still tax a newcomer on a flat or remittance basis are Italy, Switzerland, Greece, Cyprus and Malta.

Each address page names its regime and its terms.

How much is the Italian flat tax in 2026?

€300,000 a year on all foreign income for anyone who becomes resident from 1 January 2026, plus €50,000 for each family member, for up to 15 years.

Earlier entrants keep the €100,000 or €200,000 rate they joined on (2026 Budget Law). Italian source income is taxed at ordinary rates.

Do these regimes expire?

Most are time limited, commonly between 5 and 10 years, after which ordinary resident rates apply.

A plan that only works during the regime window is a plan with an end date, which is the thing to model before moving rather than after.

The Dossier: your top 3, on your numbers.A written report on the 3 places that rank first for you, compared line by line on your income, a sale, your passports and your family. 10 chapters, written the moment you pay. Every tax figure carries its official source and the date it was last checked. The Dossier is $500. The founding price, $250, holds until 30 November. Refunded in full within 7 days of delivery, no reason needed.

Read chapters 1 to 3, free →

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The income tax of Punta del Este, Gibraltar, Jersey, Zug, Lucerne and St. Moritz, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.

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The regimes written for arriving foreigners.

49 regimes, the 20 that keep the most.

The short answers.

Which countries have special tax regimes for new residents?

What is lump sum taxation?

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

How much is the Italian flat tax in 2026?

Do these regimes expire?

Put these figures on your site.

This page is the general case. Your income and passports rank all 100 differently.

This research on your firm's site, as Patrician AI under your name.