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Visuals · Ranked · 22 October 2026

Ranked: Europe’s 9 regimes for new arrivals, on $1M

Key figures

  • On $1M of foreign income in year 1, the bill runs from $0 under the UK FIG regime to $342K under the Italy flat tax.
  • UK FIG regime and Portugal IFICI charge nothing in year 1.
  • Flat regimes do not rise with income, so they get cheaper per dollar as income grows.

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 . Cite as: Patrician.ch, Ranked: Europe’s 9 regimes for new arrivals, on $1M, patrician.ch/visuals/ranked-europe-regimes-1m-2026/, October 2026.

Bars of the year 1 bill on $1M of foreign income under 9 European regimes, from UK FIG regime to Italy flat tax.
Source: Patrician.ch, non-dom regimes in Europe compared, $1,000,000 of foreign dividends and interest in year 1, single person. As of 22 Oct 2026. Free to share unchanged, with credit to patrician.ch.

9 European regimes tax a new arrival’s foreign income differently from a local’s. The picture puts the same $1,000,000 of foreign dividends and interest through each, in the first year, for a single person.

UK FIG regime and Portugal IFICI charge nothing in year 1. The Italy flat tax charges the most, $342K. Where the bill depends on a choice, such as the canton or the program route, the bar shows the range.

Each regime has its own length and its own entry test, and some are for qualifying work only. The answer page gives who qualifies, how each works and what follows when it ends.

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The data

Every row in the picture.

RegimeYear 1 bill on $1M of foreign incomeYears
UK FIG regime$04
Portugal IFICI$010
Cyprus non-dom$5K17
Malta Global Residence$17K to $150KNo set end
Gibraltar Category 2$49K to $56KNo set end
Swiss lump sum$101K to $198KNo set end
Greece non-dom$114K15
Jersey High Value Residency$333KNo set end
Italy flat tax$342K15

Source: Patrician.ch, non-dom regimes in Europe compared, $1,000,000 of foreign dividends and interest in year 1, single person. As of 22 Oct 2026. The page behind every figure: patrician.ch/answers/non-dom-regimes-in-europe-compared/.

Up next
Next visual · MappedMapped: the Swiss lump sum, canton by canton, 2026The page behind itpatrician.ch/answers/non-dom-regimes-in-europe-compared/
Questions

Can I share this picture?

Yes. Free to share unchanged, with credit to patrician.ch. Download it in any of the 5 sizes or copy the embed code, which links back to this page.

The data behind it stays under the site’s terms: quote a figure with a link, but do not rebuild the dataset.

Where do the figures come from?

Patrician.ch, non-dom regimes in Europe compared, $1,000,000 of foreign dividends and interest in year 1, single person. As of 22 Oct 2026.

Every figure in the picture and the table is computed from the page it comes from, patrician.ch/answers/non-dom-regimes-in-europe-compared/.

Is this advice?

No. It is comparison research on published rules and figures.

A qualified adviser confirms any individual position.

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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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