The residence, citizenship and tax rules on the board that changed since 2025, and the ones that change next, each with its date.
In short, current to September 2026
Puerto Rico, after 31 December 2026: A new Act 60 decree pays 4% on the covered income instead of 0%.
Panama, after 15 October 2026: The residence floor rises from $300K to $500K.
7 rules changed since 2025: Sweden, Portugal, Uruguay, Spain, Malta, United Kingdom, Germany.
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 September 2026. Updated . Cite as: Patrician.ch, Residence and tax rule changes, 2025 to 2026, by date, patrician.ch/changes/, September 2026.
On published dates
Changing next.
Date
Place
What changes
After 15 October 2026
Panama
The residence floor rises from $300K to $500K.
After 31 December 2026
Puerto Rico
A new Act 60 decree pays 4% on the covered income instead of 0%.
Changed since 2025.
Date
Place
What changed
In force 6 June 2026
Sweden
Citizenship moves from 5 to 8 years of residence, with a self-sufficiency test and no protection for applications already filed. Passed 29 April 2026.
In force 19 May 2026
Portugal
Citizenship moves from 5 to 10 years of residence. Lei Orgânica 1/2026.
In force 1 January 2026
Uruguay
The 60 day route to the 11 year tax holiday is abolished and the threshold rises to about $2M. Law 20.446.
April 2025
Spain
The golden visa is closed.
April 2025
Malta
Investor citizenship is struck down by the Court of Justice of the EU.
April 2025
United Kingdom
The non-dom regime is replaced by a 4 year window for new arrivals.
2025
Germany
The 3 year fast track to citizenship is abolished.
In the figures, day by day.
Each morning the published figures are compared with the day before. These are the differences recorded, newest first.
Recorded
Place
Figure
Before
Now
Dates and rules as published by each government or court. Published comparison research, not tax, legal or immigration advice.
Checked against their sources: all 100 addresses, all 36 exit rules and 27 municipal tax layers. Latest check . For each one, the official sources its tax rates and residence route were last checked against, and the date. "Published sources" marks a figure checked against professional or secondary publications where the authority publishes no single page.
Every day the research desk re-reads the official sources behind the figures on the board: income tax brackets, capital gains rates, wealth and inheritance rules, residence routes and exit rules. A figure that no longer matches its source is corrected on the site, in the engine and in the Dossier the same day, and a change to a published rule is listed above with its date.
Tax figures apply the published brackets for 2026 to a single filer. Social contributions and treaty relief are not included. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices, scored by Patrician.ch, with no official source.
What changed for people moving country in 2025 and 2026?
7 rules on the board changed: Sweden, Portugal, Uruguay, Spain, Malta, United Kingdom, Germany. 2 more change on published dates: Puerto Rico (after 31 december 2026) and Panama (after 15 october 2026).
Each line on this page carries the date it took or takes effect.
How is this page kept current?
The published figures of all 100 addresses and 36 exit rules are compared with the day before, every morning. A difference is listed here the day it appears.
The dated list above it is edited when a law is passed or comes into force.
Does a change here alter my Dossier?
A Dossier is written on the rules of the day it is generated, and carries that date on its cover.
The engine on the homepage always ranks on the current figures.
Your position, not the average
This page is the general case. Your income and passports rank all 100 differently.
The engine takes what you earn and what you hold, then orders every address on the board against it.
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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.
