Tax Residency Programme Comparison Chart
Tax Residency Programmes provide preferential rates for new residents and/or non-domiciled individuals who establish tax residency. Some programmes also provide residency status whilst, if need be, others can be established in conjunction with a residency programme listed above.
Please choose up to three countries from the drop-down boxes below.
| Special Tax Status for New Residents | Yes | ||
|---|---|---|---|
| Time Applicable | 17 years | ||
| Income Tax Type | Worldwide | ||
| Minmum Tax Payable Per Annum | NA | ||
| Perferential Tax rates (locally generated income) | Yes | ||
| Perferential Tax rates (internationally generated income) | Yes | ||
| Corproate Taxation | 2.5 - 12.5% | ||
| Wealth Taxes | None | ||
| Inheritance Taxes | None | ||
| Captial Gains Taxes on Foreign Assets | None Except Cyprus property | ||
| Dividend Income Earned Aborad | None | ||
| Qualifying Requirements | |||
| Must not have been Resident for | 5 years or more | ||
| Must Establish Residency Prior to Qualification | Yes | ||
| Minimum Annual Stay Requirement | 60 Days (i) | ||
| Investment Real Estate | Purchase a Primary Residence | ||
| Alternative Property Lease Option- Per Annum | or Lease a Primary Residence | ||
| Additional Investment Requirement | NA | ||
| Minimum Annual Income | NA | ||
| Mininum Net Worth | NA | ||
(i) Must not stay more than 183 days per annum within another jurisdiction
(ii) Purchase €220,000 or lease €8,750 for property situated in Gozo or the south of Malta.
(iii) Only on income remited above €100,000
(iv) Spouses, descendants and ascendants are exempted
(v) Plus €25,000 for each qualifying family member
(vi) Does not apply to capital gains realized upon transferring non-Italian “qualified” shareholdings within 5 years of electing for this programme.
(vii) Plus €20,000 for each qualifying family member
(viii) Into Greek assets (land, buildings,real estate development projects, shares, AIF parts, State Bonds)
Explore Residency and Citizenship Programme Comparison Charts
Please contact us if you have any questions or queries and your local representative will be in touch with you as soon as possible.
