Personal tax guides
Country-by-country residence, income, gains, reliefs and departure rules.
Italy: personal tax guide
Italian residence, 2026 income-tax bands, investments, foreign assets, special elections and the tax work needed before moving.
Portugal: personal tax guide
Portuguese residents are generally taxed on worldwide income. IFICI and grandfathered NHR positions are targeted exceptions, not a territorial system available to every new arrival.
Spain: personal tax guide
Ordinary residents are taxed on worldwide income. The Article 93 impatriate election has a different, limited framework; wealth taxes, social security and source-country taxes require separate calculations.
Cyprus: personal tax guide
Cyprus-resident individuals are within a worldwide-income framework, subject to category-specific exemptions. Non-dom treatment primarily concerns Special Defence Contribution on specified investment income, not all personal income.
Malta: personal tax guide
Residence, ordinary residence and domicile determine whether worldwide or remittance taxation applies. For qualifying remittance-basis individuals, Malta-source income remains taxable, foreign income is generally taxable when received in Malta, and foreign capital gains have a separate treatment.
Greece: personal tax guide
Ordinary Greek-resident individuals are generally taxed on worldwide income. Articles 5A, 5B and 5C offer different conditional treatments for foreign income, foreign pensions and qualifying work; they are not interchangeable.
Bulgaria: personal tax guide
Bulgarian-resident individuals are generally taxed on income from domestic and foreign sources. The headline flat rate does not replace the separate treatment of dividends, sole-trader profit, investment disposals or social contributions.
Switzerland: personal tax guide
Swiss residents face federal, cantonal and communal taxation within a worldwide framework. Foreign immovable property and business establishments can have exemption and rate-progression consequences. Private gains, professional trading income and cantonal wealth taxes need separate treatment.
United Kingdom: personal tax guide
UK residence, 2026/27 income and investment taxes, foreign-income relief, departure and the annual filing calendar.
Ireland: personal tax guide
Residence, ordinary residence and domicile determine scope. Resident and domiciled individuals are generally taxed on worldwide income; qualifying nondomiciled individuals can use remittance treatment for relevant foreign income and gains. Irish work and Irish-source income remain separate.
Canada: personal tax guide
Residence, income categories, investment gains, foreign reporting and the tax consequences of arriving in or leaving Canada.
United States: personal tax guide
US citizens and resident aliens generally report worldwide income. Moving abroad does not end citizenship-based taxation; an exclusion or foreign-tax credit addresses particular income and does not erase the filing framework. Nonresident aliens have a different source and business-connection analysis.
Antigua and Barbuda: personal tax guide
Personal income tax and PAYE were abolished in 2016. This does not exempt unincorporated business income, corporate profit, property, sales or payroll-related charges; identify the legal taxpayer and activity before treating any receipt as untaxed.
Dominica: personal tax guide
Dominica Inland Revenue explicitly describes resident individuals as taxable on global income, subject to exempt categories and applicable treaties. Citizenship acquired without residence and an actual relocation are different tax situations.
Grenada: personal tax guide
The published consolidated Income Tax Act section 8 taxes residents and nonresidents on Grenada-source assessable income. Its source-deeming rules remain important: working in Grenada or carrying on a business there cannot be converted into foreign-source income merely by invoicing abroad.
Saint Kitts and Nevis: personal tax guide
Individual income tax was abolished in 1980. Company income tax, unincorporated business tax, employment-related charges and property or consumption taxes are separate. A passport does not establish that the owner has ceased residence in another country.
Saint Lucia: personal tax guide
Personal taxation distinguishes residents, ordinarily resident individuals and nonresidents. Worldwide taxation is the ordinary-resident starting point, while qualifying residents who are not ordinarily resident can have remittance treatment for foreign income. The company foreign-income exemption is a separate rule.
Panama: personal tax guide
Panama principally taxes Panama-source income. Where the work, capital or business activity generating the income is located matters more than the customer's address or payment currency. Immigration status is not itself a tax-residence or income-exemption ruling.
Costa Rica: personal tax guide
Costa Rican-source income is the ordinary basis, with work location and the activity producing the receipt central to classification. A residence category does not automatically decide tax residence; digital-nomad treatment is specific to its authorised arrangement.
Uruguay: personal tax guide
Uruguay combines source-based rules with taxation of defined foreign capital income. The 2026 reforms extend the foreign-income analysis beyond the older interest-and-dividend description. Qualifying new residents have a separate election; this is not a universal exemption for overseas investments.
Mexico: personal tax guide
Mexican residents generally owe income tax on worldwide income. A home and centre of vital interests are critical; a low day count or foreign payment account does not settle residence or source. Foreign-company attribution can accelerate tax before distributions.
Paraguay: personal tax guide
The ordinary system taxes Paraguayan-source income, with separate regimes for personal services and capital income. Services performed in Paraguay can remain local-source even where the customer, contract and payment account are abroad.
United Arab Emirates: personal tax guide
UAE tax residence, employment and personal investments, business thresholds, VAT and the practical tax consequences of moving.
Singapore: personal tax guide
Singapore-source personal income is generally taxable. Resident individuals generally enjoy exemption for foreign-source income received in Singapore, subject to exceptions including income through a partnership. Work performed in Singapore is not foreign merely because the employer or customer is overseas.
Hong Kong: personal tax guide
Salaries tax, profits tax and property tax have separate source rules. A residence label or foreign payer does not decide the treatment of employment exercised in Hong Kong. The corporate foreign-sourced income exemption regime should not be applied mechanically to individuals.
Thailand: personal tax guide
Thai-source income is taxable under the ordinary rules. A person resident in Thailand for the relevant income year can also be taxable on foreign-source income earned from 1 January 2024 and brought into Thailand in that or a later year, subject to applicable exemptions and treaty relief.
Malaysia: personal tax guide
Malaysia distinguishes local-source income and foreign income received in Malaysia. The current exemption for qualifying resident individuals' foreign income is conditional and does not transform work performed in Malaysia into foreign-source income. Residence rules include linked-year tests.
Indonesia: personal tax guide
Resident individuals are ordinarily taxed on worldwide income. A limited, approved foreign-expert regime can alter the result for a qualifying period and income categories. A foreign client or overseas bank account does not by itself make services performed in Indonesia foreign-source.
Australia: personal tax guide
Australian residents are ordinarily taxed on worldwide income, while qualifying temporary residents have important exclusions. Tax residence is not simply visa status; foreign-company attribution and departure capital-gains rules require separate analysis.
New Zealand: personal tax guide
New Zealand residents are generally taxed on worldwide income. The transitional-resident exemption is time-limited and does not cover all foreign employment or services income. CFC, FIF and financial-arrangement rules can tax amounts without cash distributions.
South Korea: personal tax guide
Ordinary Korean residents are taxed on worldwide income. Qualifying foreign nationals resident for no more than five of the preceding ten years have a limited foreign-income paid-in or remittance rule. A separate employment-rate election must be evaluated on its own conditions.
Türkiye: personal tax guide
Individuals with full tax liability are within worldwide taxation. Citizenship alone is not the residence test. Specified exported services may qualify for a deduction only where the listed activity, foreign use and required payment conditions are satisfied.
Vanuatu: personal tax guide
Vanuatu's revenue-authority guidance states that it has no income-tax system. Rent tax, VAT and business licences nevertheless create real local charges and reporting obligations. The absence of general income tax does not terminate foreign-country residence or citizenship-based obligations.
Austria: personal tax guide
2026 salary brackets, investment rates, arrival values, exit-tax reporting and employee contributions with regional differences.
Belgium personal tax: residence, income and 2026 investment rules
Understand worldwide residence, income bands, local taxation, new capital gains and the evidence a move requires.
Jersey personal tax: residence, remittances and special treatment
Understand the ordinary worldwide basis, the narrower remittance category, 2026 allowances and the separate High Value Resident rules.
Guernsey personal tax: residence categories and tax caps
Compare worldwide taxation, the resident-only standard charge and the separate cap regimes before choosing a residence pattern.
Czechia personal tax guide for 2026
Residence, income bands, investment exemptions, social charges and the records needed before moving.
Denmark personal tax: 2026 bands, investments and relocation
A sourced guide to national and local salary taxes, share gains, arrival basis, CFC rules and the researcher scheme.
Estonia personal tax: residence, investments and departure
Understand the 2026 income-tax base, foreign investments, employment charges and the consequences of moving in or out.
France: personal tax guide
Residence, salary brackets, investment levies, arrival basis, IFI, CFC rules and exit tax, with current dates and examples.
Georgia personal tax: source, residence and the right income category
Understand which income Georgia taxes, when the 1% regime fits, and where property and pension rules change the result.
Germany: personal tax guide
German personal tax residence, income, cross-border obligations and the work needed before changing a structure.
Personal tax in Gibraltar
Understand ordinary residence, overseas income, the two tax systems and the separate role of Category 2 or HEPSS.
Personal tax in the Isle of Man
Worldwide income, 2026/27 allowances, tax-cap elections and the distinction between local capital-gains treatment and foreign obligations.
Personal tax in Hungary
Residence, income categories, investment gains, arrival values and the obligations behind the 15% rate.
Japan personal tax guide
Tax residence, the non-permanent-resident remittance rules, investment cost basis, 2026 income tax and departure exposure.
Personal tax in Luxembourg
Worldwide income, private investments, arrival values and the conditions that can change the result for a relocating owner or employee.
Mauritius personal tax: residence, remittances and the 2026 changes
Use the current 35% top bracket, distinguish foreign income from local work and understand contribution caps.
Netherlands personal tax: residence, the three boxes and moving capital
Understand how salary, business ownership and investments are taxed differently, and what needs to be documented when you arrive or leave.
Norway personal tax: income, wealth and international assets
A sourced 2026 guide to residence, salary layers, wealth tax, investment gains, foreign companies and arrival/departure planning.
Personal tax in Poland
Residence, investment income, arrival values, incoming regimes and the costs of employment or departure.
Romania personal tax guide
Residence, salary, dividends, investment gains and social contributions under the 2026 rules.
Sweden personal tax guide
Residence, municipal and national income tax, investment gains, owner-manager rules and departure planning.
Finland personal tax: residence, salary, investments and arrival cost basis
2026 national and municipal layers, payroll deductions, foreign investments, CFC rules and the evidence to prepare before a Finnish move.
Iceland personal tax: 2026 bands, investment gains and arrival basis
Understand tax residence, salary and municipal tax, foreign-expert relief and why pre-arrival share costs still matter.
The Bahamas personal tax guide: income, assets, NIB and property
Understand the absence of a general income tax alongside payroll contributions, VAT, property-tax changes and cross-border residence.
Cayman Islands personal tax: salary, investments and relocation costs
Understand no ordinary income tax, arrival assets, pension caps, health premiums, property transfer duty and international tax exposure.
British Virgin Islands personal tax guide
BVI zero-rate income tax, payroll tax, 2026 social-security and NHI ceilings, asset basis, indirect charges and a worked salary-cost illustration.
Andorra personal tax: income, investments and moving in
A practical 2026 guide to IRPF, CASS, investment exemptions, foreign companies and the asset records to keep before relocating.
Armenia personal tax: residence, salary and investments
Understand worldwide residence, the 20% salary rate, capped pension payments and Armenia’s phased 2026 health-insurance rules.
Lithuania personal tax: the 2026 rules for a move
Residence, income bands, investment cost basis and the separate social and health contribution charges.
Latvia personal tax: income, investments and relocation
Understand annual income tax, solidarity charges, cost basis and the effects of arriving or leaving.
Qatar personal tax: salaries, investments and business income
Understand the salary exemption, private capital gains, residence, social insurance and the distinction between personal and business income.
Oman personal tax: 2026 rules and the enacted 2028 change
Separate current salary treatment from future 5% PIT, social-insurance phases, VAT, asset basis and residence.