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🌍Expat regimes · 2026

Special tax regimes 2026

Cheat sheet for Europe’s top inbound tax regimes: Spain Beckham Law (24% flat), Portugal IFICI (20%), Netherlands 30% ruling, and Italy’s €300k new-resident flat tax. Each page has eligibility, a worked euro example, official sources, and a link to that country’s salary calculator.

By Sammy S. · Founder · AuthorUpdated for 2026

4

Regimes covered

24%

Beckham flat rate

20%

IFICI flat rate

€300k

Italy 2026+ fee

View cheat sheetLearn guideFAQs

Key finding

Four European inbound regimes at a glance (2026)

Spain’s Beckham Law (Art. 93 LIRPF) flats Spanish work IRPF at 24% to €600k. Portugal’s IFICI (EBF Art. 58-A) flats qualifying Portuguese Cat A/B income at 20% for up to 10 years. The Dutch 30% ruling keeps 30% of salary tax-free in 2026 (27% from 2027 per current guidance). Italy’s Art. 24-bis new-resident fee is €300,000/year on foreign income for transfers from 2026 — not a wage percentage.

Updated 2026-08-06. Validated against AEAT / AT / Belastingdienst / Agenzia delle Entrate headlines. Planning estimates only — not tax advice.

Special tax regimes cheat sheet

Open a regime page for eligibility, educational walkthroughs, a worked euro example, official sources, and the matching country calculator.

Spain Beckham Law

24% flat on Spanish-source work (to €600k)

Arrival year + 5 years (6 total)

Portugal IFICI (NHR 2.0)

20% flat IRS on qualifying Portuguese income

Up to 10 consecutive years

Netherlands 30% ruling

Up to 30% of salary tax-free (2026)

Max 5 years (prior NL time deducted)

Italy new-resident flat tax

€300k/yr substitute tax on foreign income (2026+)

Up to 15 years

Regime pages

Spain

Spain Beckham Law

Spain’s inbound-worker regime (nicknamed Beckham Law) lets qualifying newcomers be taxed as non-residents for IRPF: Spanish-source employment income is generally taxed at a flat 24% up to €600,000 (47% above), and most foreign-source income stays outside Spanish IRPF for up to six tax years.

Worked example: Income-tax savings €10,014

Eligibility + guideSpain tax calculator

Portugal

Portugal IFICI (NHR 2.0)

IFICI (often called NHR 2.0) replaced Portugal’s old NHR for new applicants. Qualifying new residents in scientific research and innovation roles can pay a 20% special IRS rate on eligible Category A/B Portuguese-source income for up to 10 consecutive years, with most foreign-source categories exempt under AT rules.

Worked example: Income-tax savings €13,758

Eligibility + guidePortugal tax calculator

Netherlands

Netherlands 30% ruling

The Dutch 30% ruling (expatregeling) lets qualifying employees recruited from abroad receive up to 30% of remuneration as a tax-free extraterritorial-costs reimbursement, so wage tax applies to a smaller base — subject to 2026 salary norms, a WNT cap, and a five-year maximum term.

Worked example: Payroll-tax savings €16,336

Eligibility + guideNetherlands tax calculator

Italy

Italy new-resident flat tax

Italy’s HNWI new-resident regime replaces progressive IRPEF on foreign-source income with a fixed annual substitute tax. Budget Law 2026 raised the principal fee to €300,000 for transfers from 1 January 2026 (€50,000 per extended family member). Italian-source income stays on ordinary rules. Maximum term: 15 years.

Worked example: Effective rate on foreign income 30%

Eligibility + guideItaly tax calculator

Salary ladder — wage regimes (2026)

Modeled income tax / loonheffing at common euro salaries. Beckham and IFICI cards are flat 24% / 20% on the vignette (before social contributions). Netherlands columns assume a full 30% ruling — levels start at €70,000 so taxable salary clears the 2026 €48,013 Belastingdienst norm after reimbursement.

Beckham, IFICI, and Netherlands 30% ruling tax comparison by salary
GrossBeckham IRPFvs ES stdIFICI IRSvs PT stdNL loonheffingNL + 30%NL save
€70,000€15,848−€3,714€12,460−€6,884€20,953€10,355−€10,598
€100,000€23,048−€10,014€17,800−€13,758€37,289€20,953−€16,336
€150,000€35,048−€20,514€26,700−€27,330€64,182€40,090−€24,093
€200,000€47,048−€31,014€35,600−€40,903€88,932€59,232−€29,700

Italy’s Art. 24-bis is omitted here because it is a fixed fee on foreign income, not a wage flat rate — see the effective-rate ladder below. Figures are planning estimates from our country engines.

Italy Art. 24-bis effective rate ladder (2026+)

Fixed €300,000 substitute tax ÷ foreign-source income. Italian-source wages remain on ordinary IRPEF on top of the fee.

Italy substitute tax effective rates by foreign income
Foreign incomeAnnual feeEffective rate
€500,000€300,00060%
€1,000,000€300,00030%
€2,000,000€300,00015%
€3,000,000€300,00010%

Learn before you relocate

Educational notes so you can match the right regime to the right income and residency facts type — not just the flashiest headline rate.

How to choose among these regimes

Match the tool to the income you actually have. Beckham Law and IFICI change tax on local employment / qualifying local work. The Dutch 30% ruling shrinks the Dutch wage-tax base for inbound employees. Italy’s Art. 24-bis only substitutes tax on foreign-source income — Italian salary still faces ordinary IRPEF.

Also match the gate: salary norms (NL), profession lists (IFICI), filing deadlines (Spain Modelo 149), or HNWI lookbacks (Italy). Missing a gate usually matters more than the headline rate.

  • Large Spanish salary + foreign assets → study Beckham Law
  • STEM / innovation role in Portugal → study IFICI (not old NHR folklore)
  • Dutch employment offer from abroad → study 30% ruling + 2027 cut
  • Large foreign passive income → study Italy Art. 24-bis fee maths

Common mistakes that cost money

Treating IFICI like open NHR, missing Spain’s six-month Modelo 149 clock, assuming the Dutch ruling still uses the cancelled 30/20/10 step-down, and confusing Italy’s €300k foreign-income fee with a 24% salary flat tax are frequent planning mistakes.

  • Deadline misses (ES Modelo 149; PT 15 January IFICI registration; NL four-month filing)
  • Wrong regime for the income type (IT fee ≠ wage flat rate)
  • Ignoring social security / home-country worldwide tax
  • Relying on outdated posts after Budget Law / Portaria updates

What this site models (and what it does not)

Worked examples compare official regime headlines to our ordinary resident country engines. Spain / Portugal income-tax savings exclude social contributions. Netherlands examples use our loonheffing engine with and without the 30% ruling. Italy examples show effective rates on foreign income at the fixed AdE fee.

We do not model every municipal surcharge, church tax, wealth tax, treaty claim, or personal allowance. Treat results as citation-friendly planning math, then verify with the authority and a licensed advisor.

  • Included: headline regime rates / fees, ordinary engine baselines, eligibility checklists
  • Excluded: automatic election filing, treaty optimisation, wealth / CFC rules, full household modelling

Note for US persons

A foreign special regime can lower local tax without ending US filing. Citizenship-based taxation means FEIE, foreign tax credits, FBAR, and Form 8938 may still apply. Pair these pages with the digital nomad checker and a cross-border advisor before you move.

How to use this cheat sheet

Wage regimes (Beckham, IFICI, 30% ruling) are illustrated at €100,000. Italy’s tool is a fixed fee on foreign income, so its example uses €1,000,000 of foreign-source income.

  1. 1. Check eligibility

    Read the bullets and apply steps — profession lists, lookbacks, and filing deadlines matter more than salary alone.

  2. 2. Compare the worked example

    See standard resident tax vs the regime on the same vignette before you move.

  3. 3. Run the country calculator

    Model ordinary resident take-home for ES/PT/NL/IT employment, then layer regime notes with an advisor.

Glossary

Inbound / impatriate regime
A temporary tax status for people who move into a country for work or investment, often with flat rates or exemptions ordinary long-term residents do not get.
Substitute tax (imposta sostitutiva)
A fixed payment that replaces progressive tax on a defined income class — Italy’s Art. 24-bis new-resident fee is the classic European HNWI example.
Extraterritorial costs (30% ruling)
Dutch concept: part of pay treated as reimbursement of costs of living/working away from the home country, so it is not taxed as ordinary wage.
Modelo 149 / 151 (Spain)
Modelo 149 elects, renounces, or ends Beckham Law with AEAT. Modelo 151 is the annual special-regime return while covered.
EBF Art. 58-A / IFICI
Portugal’s scientific research & innovation incentive: 20% special IRS on qualifying Cat A/B income for up to 10 years, regulated by Portaria 352/2024/1.
WNT norm (Netherlands)
Public-sector pay ceiling used to cap the 30% ruling’s tax-free base. In 2026 the norm is €262,000 → max €78,600 tax-free reimbursement.
Category H (Portugal)
Portuguese IRS pension category. Under IFICI, foreign pensions are carved out of the general foreign-income exemption (AT FAQs).
183-day / centre-of-life tests
Common tax-residence tests. These regimes usually also need a lookback of prior non-residence — meeting 183 days alone does not grant Beckham, IFICI, 30%, or Art. 24-bis.
Taxable salary (NL 30% norm)
Belastingdienst’s 2026 floor (€48,013 / €36,497) is measured on salary remaining after the tax-free reimbursement — not on full gross pay.

Frequently asked questions

Time-limited incentives countries use to attract inbound talent or capital — flat rates on local work income, tax-free salary slices, or fixed substitute taxes on foreign income — instead of (or beside) ordinary progressive resident taxation.

Spain’s Beckham Law (Art. 93 LIRPF), Portugal’s IFICI (EBF Art. 58-A), the Netherlands 30% / expat ruling (Belastingdienst), and Italy’s Art. 24-bis new-resident substitute tax. Each page has eligibility, education, a worked euro example, sources, and a country calculator link.

It depends on income mix. Beckham / IFICI reshape local employment tax; the Dutch 30% ruling shrinks the Dutch wage-tax base; Italy’s €300k fee is irrelevant to a pure €100k Italian salary. Compare the worked examples and salary ladder, then model ordinary take-home on each country calculator.

Usually yes. US citizenship-based taxation means FEIE, FTC, FBAR, and Form 8938 can still apply even when a foreign regime lowers local tax. Use the digital nomad checker for residency context and a cross-border advisor for filings.

No. Figures are planning estimates from our country engines and official regime headlines (AEAT, AT, Belastingdienst, AdE). Elections, deadlines, and personal facts decide eligibility.

Art. 24-bis is a fixed-fee HNWI tool on foreign income, not a wage flat rate. €1,000,000 shows a 30% effective rate at the 2026 €300,000 fee; wage regimes use a €100,000 vignette instead.

Spain: Modelo 149 within six months of Spanish Social Security registration. Portugal IFICI: register by 15 January of the year after Portuguese residence starts. Netherlands: employer application within four months of the first working day for day-one effect. Italy: elect and pay the Art. 24-bis substitute tax on the AdE timeline for your first resident return.

Spain / Portugal / Netherlands calculators include optional toggles for Beckham Law, IFICI, and the 30% ruling. Italy’s calculator can show the Art. 24-bis substitute fee beside ordinary IRPEF (the fee does not flatten Italian salary). Eligibility, deadlines, and elections are still personal — use the regime guides and an advisor.

Belastingdienst’s 2026 norm is taxable salary after the tax-free reimbursement. A full 30% ruling typically needs about €68,590 gross so €48,013 remains taxable. Lower gross may allow only a reduced percentage.

Related tools

Prefer official forms and a licensed tax advisor before relocating.