Navigate Global Tax Landscapes
How to Use the Tax Map
- Choose your current country of operation or residence from the dropdown menu.
- Next, select another country you are considering for business expansion, residency, or investment.
- Click the 'compare' button to see a side-by-side analysis of tax rates, financial incentives, and regulatory environments between the two countries.
This tool is designed to provide you with a comprehensive overview to make informed decisions about where to direct your financial growth efforts most effectively.
Liechtenstein
Liechtenstein offers a minimalist, low-tax regime with no capital gains, WHT, or inheritance taxes, and only modest wealth taxation. Its stable legal system and private asset structures make it a premier destination for asset protection and discreet international business.
Corporate Taxes
Corporate Income Tax
- Flat rate: 12.5% on worldwide profits
- Minimum annual tax: CHF 1,800
- Certain asset-holding structures may qualify for exemption (see PAS)
Withholding Taxes
- No WHT on dividends, interest, or royalties paid by Liechtenstein entities
Capital Gains Tax
- Exempt for individuals and companies on securities (e.g. shares)
- Real estate gains: Taxed up to 24% for both individuals and companies
Personal Taxes
Personal Income Tax
- Progressive rate up to ~22.4% (including communal surcharges)
- Net wealth taxed through a 4% notional return added to taxable income
- Effective wealth tax: ~1% of net assets
Consumption Taxes
Value Added Tax (VAT)
- Standard rate: 8.1% (aligned with Switzerland)
- Reduced rate: 2.6% for essentials
Other Taxes
- No inheritance or gift taxes
- No separate net wealth tax (integrated into income tax)
- No exit tax for individuals or companies
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Private Asset Structure (PAS)
- Non-commercial holding entities pay only CHF 1,800 annually
- Income effectively tax-free under PAS status
Participation Exemption
- Dividends and capital gains from qualifying participations are exempt
- Supports use of Liechtenstein companies in international holding structures
Group Taxation
- Losses can be offset within a group under consolidation rules
No Withholding Taxes
- Cross-border payments not subject to WHT; favorable under EU directives
EEA Membership & Swiss VAT Access
- Benefits from single market rights and harmonized VAT via Swiss customs union
Wealth Tax Integration
- Wealth taxed through imputed income (~4% return on net assets taxed at PIT rates)
- Light-touch compared to separate annual wealth taxes in other jurisdictions
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Liechtenstein offers a secure, stable, and discreet environment with a strong financial and legal system. Its tax structure is streamlined and light, making it particularly appealing to high-net-worth individuals and international entrepreneurs. With a top income tax rate around 22% and no capital gains, inheritance, or gift taxes, the jurisdiction is highly efficient for wealth preservation and succession planning.
The economy is closely integrated with Switzerland, using the Swiss franc and VAT system. This ensures monetary stability and seamless trade, while the EEA membership offers access to EU markets. The cost of living is high, and residency is selective, but the quality of life is exceptional—offering clean surroundings, low crime, and well-developed infrastructure.
For those seeking a low-tax base for holding structures, family offices, or international businesses, Liechtenstein delivers simplicity, low compliance burdens, and strong protections. Its predictability and favorable treatment of both personal and corporate wealth make it one of Europe’s most attractive locations for financially mobile individuals and discreet global entrepreneurs.
Switzerland
Switzerland is a globally respected, stable jurisdiction known for low effective corporate tax rates in select cantons, excellent infrastructure, and financial sector expertise. It provides tax-efficient structures for holding companies and high-net-worth individuals.
Corporate Taxes
Corporate Income Tax
- Federal CIT: 8.5%
- Combined federal + cantonal/communal rates: ~11.9% to 21% depending on canton
- Participation relief applies to dividends and capital gains from qualifying subsidiaries
Withholding Taxes
- 35% on dividends and certain interest (can be reclaimed via treaties)
- No WHT on royalties; rates reduced under double tax treaties
Capital Gains Tax
- Individuals: Generally tax-free on private asset sales
- Companies: Taxed as regular income (often reduced by participation relief)
- Real estate gains may be taxed depending on canton and holding period
Personal Taxes
Personal Income Tax
- Federal progressive tax: up to 11.5%
- Combined top rates (federal + cantonal/communal): ~22% to 45% depending on canton
Consumption Taxes
Value Added Tax (VAT)
- Standard VAT: 8.1% (as of 2024) • Reduced rate: 2.5% for essentials (e.g. food, books, medicine)
- Reduced rate: 2.5% for essentials (e.g. food, books, medicine)
Other Taxes
- No federal wealth tax
- Cantonal wealth tax: 0.1%–1.0% on net assets
- Inheritance/Gift tax: Levied by canton; often 0% for spouses/children, up to ~30% for others
Patent Box & R&D Incentives
- Most cantons offer patent box with up to 90% tax exemption on IP income
- Enhanced R&D deductions available
Notional Interest Deduction (NID)
- Available in select cantons to incentivize equity financing
Lump-Sum Taxation for Wealthy Foreigners
- Tax based on lifestyle expenses rather than income
- Available to wealthy individuals with no Swiss-earned income
Participation Relief
- Dividends and capital gains from qualifying shareholdings are largely tax-exempt for holding companies
- Encourages use of Swiss holding structures
Crypto Taxation
- Private crypto gains exempt from income tax
- Cryptocurrencies treated as assets (subject to cantonal wealth tax)
Investor Rulings
- Cantonal tax authorities may offer tailored tax rulings for substantial investors
Switzerland ranks consistently among the world’s highest in terms of quality of life, offering political stability, exceptional infrastructure, and world-renowned healthcare and education. It combines natural beauty, low crime rates, and a strong economy with a sophisticated regulatory environment.
Tax rates vary significantly by canton, allowing individuals and businesses to optimize their location for fiscal efficiency. In low-tax cantons, high-income individuals enjoy considerably lower rates than in most developed countries. Moreover, there’s no federal wealth or capital gains tax for private individuals, while cantonal wealth taxes remain modest.
Despite the high cost of living, especially in cities like Zurich and Geneva, the benefits—top-tier public services, a reliable legal system, and access to EU markets without full membership—often outweigh the financial demands. Switzerland’s transparent and flexible tax regime, coupled with investment-friendly policies and broad treaty network, makes it a strategic base for internationally mobile entrepreneurs, high-net-worth individuals, and multinational businesses.
Belgium
Belgium is a central EU hub offering world-class infrastructure, a skilled workforce, and powerful tax regimes for IP, holdings, and expats. Despite high personal taxes, its corporate system rewards strategic planning and innovation-led growth.
Corporate Taxes
Corporate Income Tax
- Standard rate: 25%
- SME rate: 20% on first €100,000 (conditions apply)
- Participation exemption for capital gains and dividends (if conditions met)
Withholding Taxes
- Standard 30% on dividends, interest, royalties
- Reduced WHT rates:
- 15% on SME dividends
- 0% under EU Parent-Subsidiary and Royalties Directives
- 15% on interest from regulated savings (first €980 exempt)
Capital Gains Tax
- Companies:
- 0% if DRD participation conditions met
- 25% if not
- Individuals:
- Tax-free for most portfolio gains
- 16.5% on property gains (if sold <5 years)
- 33% on land (if sold <5 years)
Personal Taxes
Personal Income Tax
- Progressive rates:
- 25% up to ~€13,870
- 40% to €24,480 45% to €42,370
- 50% above ~€42,370
- Additional average 7% municipal tax surcharge (~53.5% top rate)
- 25% up to ~€13,870
- Progressive rates:
Consumption Taxes
Value Added Tax (VAT)
- 21% standard rate
- Reduced rates: 12% (e.g. social housing), 6% (food, books)
- 0% on exports and intra-EU supplies
Other Taxes
- 0.15% annual tax on securities accounts >€1M
- No general wealth tax
- Inheritance tax:
- 3%–27% for direct heirs Up to 55% (or higher) for distant/unrelated heirs
- Property tax ~1% of cadastral value (regional)
- 3%–27% for direct heirs Up to 55% (or higher) for distant/unrelated heirs
New Expat Regime (2022)
- 30% tax-free salary allowance (up to €90,000/year) for foreign executives
- Duration: 5 years (extendable to 8)
Dividends-Received Deduction (DRD)
- 100% exemption on qualifying dividends and capital gains (≥10% held ≥1 year)
- Eliminates tax on inbound/outbound dividends (EU/treaty compliant)
Innovation Income Deduction (IID)
- 85% deduction on qualifying IP income
- Effective tax rate: 3.75% on patents, software, and R&D output
R&D Tax Incentives
- 13.5% payroll withholding exemption for researchers
- Tax credits and deductions for innovation expenses
Capital Gains Exemption (Individuals)
- No tax on share sale gains for private investors
- Tax-free sale of primary residence and second properties (if held >5 years)
Stock Options
- Favorable tax treatment under 1999 law—taxed at grant, not at sale
Other
- No capital duty on equity contributions
- Specific tonnage regime for shipping
- Controlled Foreign Company (CFC) rules (limited application)
Belgium combines high-quality public services, a central EU location, and a highly skilled workforce. The country’s dense infrastructure, cultural diversity, and multilingual population make it ideal for European headquarters and international mobility. Healthcare and education systems are among the best in Europe, supported by strong legal and regulatory frameworks.
The cost of living—especially in Brussels and major cities—is high, and labor taxes can be burdensome. However, expats benefit from a new regime allowing up to 30% of gross salary to be tax-free, helping to mitigate Belgium’s high marginal rates.
For business owners, Belgium offers powerful incentives: tax-free investment gains, innovation tax relief, and zero WHT under proper structuring. Despite complex regional rules on inheritance and property tax, the legal stability and planning opportunities attract international entrepreneurs, especially those in IP-rich or holding structures.
Belgium rewards those who plan carefully and can navigate its layered tax framework, offering strong advantages for both personal asset protection and international corporate growth.
Estonia
Estonia is renowned for its fully digital government, flat-tax simplicity, and unique 0% corporate tax on retained profits. It appeals to startups and digital entrepreneurs seeking low compliance, tax transparency, and a modern EU base for growth.
Corporate Taxes
Corporate Income Tax
- 0% on retained earnings
- 20% CIT on distributed profits (calculated as 20/80 of net distribution)
- Reduced 14% CIT available on regular distributions (with 7% WHT for individuals)
Withholding Taxes
- No WHT on outbound dividends, interest, or royalties to non-residents (except 7% on dividends taxed at reduced 14% rate)
- Royalties to non-residents: 10% (may be reduced by EU/treaty)
Capital Gains Tax
- No separate tax; capital gains taxed as ordinary income at 20%
Personal Taxes
Personal Income Tax
- Flat 20% on worldwide income
- Annual tax-free allowance of €7,848 (phased out at higher income levels)
Consumption Taxes
Value Added Tax (VAT)
- Standard VAT: 22% (as of 2024)
- Reduced rates: 9% (books, hotels), 5% for select essentials
Other Taxes
- No net wealth tax
- No inheritance or estate tax
- Municipal land/property tax may apply
- Social security contributions not included in PIT
Deferral of Corporate Tax
- Profits are taxed only when distributed—0% while reinvested
- Strong incentive for business growth and retained earnings
Participation Exemption
- Foreign dividends received by Estonian companies are exempt from CIT if:
- The source is taxed abroad, or
- Comes from ≥10% holding in an EU/EEA or treaty partner for ≥1 year
e-Residency Program
- Allows non-residents to register and manage Estonian companies digitally
- No impact on personal tax residency but grants access to Estonia’s business infrastructure
Digital Nomad Visa
- Permits remote work from Estonia for up to 1 year
- Individuals remain tax non-resident if staying under 183 days
Crypto Taxation
- No special rules—gains taxed as investment income at 20% flat rate
Startup & Innovation Incentives
- 100% additional R&D cost deduction (super-deduction)
- Government support for startups and technology ventures
Estonia offers a tech-savvy, digitally integrated lifestyle, particularly appealing to entrepreneurs and remote workers. The country is known for its efficient government services, strong rule of law, and vibrant startup ecosystem. As a Baltic EU member, Estonia delivers high living standards, strong infrastructure, and access to European markets at a lower cost than Western Europe.
Its flat-tax regime, low bureaucracy, and e-Residency program provide a simplified path for launching and running businesses remotely. While healthcare and education systems are solid, the population is relatively small, and personal consumption taxes (e.g. VAT at 22%) can raise everyday living expenses.
Social taxes on salaries can be significant for employers, but individuals benefit from no wealth, inheritance, or capital duty taxes. Estonia’s consistent tax policies and clear legal framework provide certainty, while its digital-first governance and quality of life make it a strategic base for modern, mobile entrepreneurs.
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United Arab Emirates
The UAE is internationally renowned as a tax-efficient jurisdiction offering favorable tax rates, free trade zones, political stability, and world-class infrastructure. It remains highly attractive to global businesses, investors, and expatriates.
Corporate Taxes
Corporate Income Tax (CIT):
- Standard rate: 9
- Exemption: 0%
- Free Zones: 0%
Withholding Taxes:
- Dividends: 0%
- Interest: 0%
- Royalties: 0%
Capital Gains:
- Generally taxed as ordinary business income under the corporate tax regime (9% standard, 0% up to AED 375,000)
- Certain exemptions apply, especially for Free Zone companies and qualifying entities
Individual Taxes
Personal Income Tax:
- 0% (no personal income tax in the UAE)
Social Security Contributions:
UAE Nationals:
- Employer: 12.5%
- Employee: 5%
Foreign Nationals (Expatriates):
- No mandatory contributions
Personal Income Tax:
- 0% (no personal income tax in the UAE)
Consumption Taxes
Value Added Tax (VAT):
- Standard Rate: 5%
- Certain sectors exempt or zero-rated (e.g., healthcare, education, exports)
Excise Duties:
- Tobacco products, energy drinks: 100%
- Sugary soft drinks: 50%
Property Taxes
Property Transfer Fee:
- Typically 4% (Dubai) payable to Dubai Land Department, other emirates may vary slightly
Municipality Tax on Rentals:
- Typically 5% residential, up to 10% commercial (varies by emirate)
Annual Property Tax:
- Generally, no annual property tax in the UAE
start-up incentive
- 50% reduction on CIT (8.5%) for first 5 years for new businesses
Dividend Tax Exemption
- No 5% withholding if profits are reinvested locally
Holding Companies & Domiciliary Entities
- May benefit from reduced taxation on foreign income
- No withholding tax on outbound dividends, interest, royalties
Investment Tax Credits
- Up to 40% deduction for capital investments, R&D expenses
Payroll Tax Relief
- Incentives for hiring unemployed residents and for job training expenses
Relocation Incentives
- Special expatriate regime with reduced tax on foreign income
Crypto-Friendly Policy
- Regulatory framework promoting blockchain businesses
- Utility tokens may be exempt from indirect taxes
No Capital Duty / Stamp Duties
- No tax on equity injections or most financial transactions
The UAE offers an exceptionally high standard of living, particularly in global hubs like Dubai and Abu Dhabi. With no personal income tax, individuals retain more of their earnings, contributing to a financially attractive lifestyle for expatriates and investors alike.
The country boasts world-class infrastructure, modern healthcare, top-tier education options, and a secure, politically stable environment. Residency options like the 10-year Golden Visa provide long-term security for entrepreneurs, skilled professionals, and investors.
While certain goods and services attract a 5% VAT, and excise duties apply to specific products, overall cost efficiency remains high due to minimal taxation.
Luxury living, diverse cultural experiences, and access to global markets make the UAE a premier destination for high-net-worth individuals and businesses seeking both opportunity and quality of life.
Spain
Spain combines EU access, a dynamic lifestyle, and generous tax benefits for innovators, startups, and expatriates. Special regimes like the Beckham Law and patent box attract global talent and business, while regional incentives enhance flexibility for investment.
Corporate Taxes
Corporate Income Tax
- 25% standard rate
- 15% reduced rate for qualifying startups (first two profitable years)
- Participation exemption applies to dividends and capital gains under certain conditions
Withholding Taxes
- Dividends: 19%
- Interest: 19%
- Royalties: 24% (19% for EU residents); treaty reductions apply
Capital Gains Tax
- Corporations: 25% standard rate
- Individuals: taxed progressively as savings income (19–28%)
Personal Taxes
Personal Income Tax
- Progressive from 19% to 47% (regional variation; ~45% top rate in Madrid)
- Investment income (dividends, interest, gains):
- 19% up to €6,000
- 21% from €6,001 to €50,000
- 23% from €50,001 to €200,000
- 27% from €200,001 to €300,000
- 28% above €300,000
Social Security Contributions
- Employer: ~31%
- Employee: ~6.45%
Consumption Taxes
Value Added Tax (VAT)
- Standard rate: 21%
- Reduced rates: 10% (hotels, restaurants), 4% (basic goods)
Property & Other Taxes
- Real Estate Tax (IBI): 0.4%–1.1% (municipality-dependent)
- Property Transfer Tax (ITP): 6%–11% (region-dependent)
- Stamp Duty (AJD): 0.5%–2% • Wealth Tax: 0.2%–3.5% on assets above €700,000 (exempt in Madrid and some other regions)
Beckham Law (Expatriate Regime)
- Flat 24% tax rate on income up to €600,000
- Income above €600,000 taxed at 47%
- Applies for up to 6 years
Patent Box (IP Regime)
- 60% exemption on net income from qualifying IP
- Effective CIT rate on IP income around 10%
Startup Tax Regime
- 15% CIT rate for two years for new, qualifying startups
- Enhanced R&D deductions and innovation tax credits
Participation Exemption
- Dividends and capital gains from subsidiaries (≥5% or €20M investment, held ≥1 year) are tax-exempt
Canary Islands Special Zone (ZEC)
- 4% corporate tax rate for qualifying entities established in the zone
R&D Tax Credits
- Up to 25%–42% deductions on eligible innovation and research expenses
Spain offers a vibrant lifestyle, rich in culture, cuisine, and climate diversity—from coastal living in the Balearics to dynamic city life in Madrid and Barcelona. As an EU member with a robust healthcare system, quality education, and a relatively low cost of living compared to other Western European nations, Spain is an appealing destination for expatriates and entrepreneurs.
While income tax rates can be high at the upper levels, generous deductions, expat regimes like the Beckham Law, and regional variations help optimize effective tax burdens. The country also offers comprehensive infrastructure, a thriving entrepreneurial ecosystem, and government-backed support for innovation.
Housing remains affordable in many regions, and the country attracts remote workers, retirees, and business owners seeking a sunny, relaxed Mediterranean lifestyle. With favorable tax incentives for IP, startups, and R&D, Spain balances livability with real opportunity for investment and growth.
Luxembourg
Luxembourg is a premier financial hub with a competitive tax regime, extensive treaty network, and investor-friendly incentives. Its participation exemption, IP regime, and tailored expat policies make it ideal for holding companies, funds, and high-income professionals.
Corporate Taxes
Corporate Income Tax
- 16% base rate for income over €200,000
- With solidarity surtax and municipal business tax, top effective rate is ~24.94% (Luxembourg City, 2024), dropping to 23.87% from 2025
- Reduced rates apply to smaller profits
Withholding Taxes
- Dividends: 15% (reduced via EU/treaties)
- Interest: 20% for Luxembourg residents, 0% for non-residents
- Royalties: 0%
Capital Gains Tax
- Companies: taxed at normal CIT rate
- Individuals:
- Shares held <6 months: taxed at full PIT rate
- Shares held >6 months: 50% exemption (effective ~21%)
- Real estate: taxed unless main residence, with relief for long-term holding
Personal Taxes
Personal Income Tax
- Progressive from 0% to 42%, with additional surtax of 7–9%
- Effective top marginal rate: ~45.78%
- Tax classes provide joint taxation or allowances for families and seniors
Consumption Taxes
Value Added Tax (VAT)
- Standard rate: 17%
- Reduced rates: 14%, 8%, and 3% for essential goods and services
- Many exemptions (e.g., finance)
Other Taxes
- Net Wealth Tax (corporate only): 0.5% up to €500M; 0.05% above
- Inheritance/Gift Tax: up to 15% (higher if no relation), with exemptions for close relatives
- Municipal land tax applies; no national annual property tax
Participation Exemption
- Dividends and capital gains from ≥10% holdings (12+ months) are tax-exempt
- Applies also for high-value investments (€1.2M+ dividends / €6M+ gains)
IP Regime
- 80% exemption on net income and gains from qualifying IP
- Effective rate: ~5.2%
Fund & Securitization Vehicles
- Tax-neutral or lightly taxed investment and finance structures available
- SPVs and regulated/unregulated funds widely used for international structuring
Expatriate Incentives
- Tax-free allowances for housing, relocation, and other costs for up to 5 years
Economic Development Incentives
- Investment tax credits for eligible assets and job creation
- Specific support for finance and venture sectors
SOPARFI Holding Companies
- Widely used vehicle for tax-efficient international structures
- Leverages participation exemption and treaty network
No Capital Duty
- Equity injections are duty-free, with only a €75 registration fee
Luxembourg offers a high standard of living in the heart of Europe, with top-tier infrastructure, low crime, and a highly skilled multilingual workforce. Residents benefit from world-class healthcare and education, including international schools, and excellent public transport. The country ranks among the wealthiest globally, but living costs—especially housing—are high.
Personal income tax is progressive and can reach high effective rates, though generous family allowances and deductions can soften the burden. Luxembourg’s compact size and central location make it ideal for cross-border professionals and international businesses.
Entrepreneurs enjoy a stable regulatory framework, efficient public administration, and strong rule of law. With a highly developed financial ecosystem and a strategic role in EU policymaking, Luxembourg remains a prime destination for fund management, holding activities, and corporate headquarters.
Its balance of economic opportunity, quality of life, and tax advantages makes Luxembourg particularly appealing to high-income professionals, international investors, and companies seeking a reliable European base.
Cyprus
Cyprus offers a highly attractive tax environment with low corporate tax, no tax on foreign capital gains for non-doms, and strong incentives for high earners and IP-driven businesses. Its EU membership, Mediterranean lifestyle, and simplicity in compliance make it ideal for international structuring.
Corporate Taxes
Corporate Income Tax
- 12.5% flat rate on worldwide business profits (one of the lowest in the EU)
- Participation exemption applies to certain foreign dividends and capital gains
- Foreign branch profits and certain passive income can be exempt
Withholding Taxes
- 0% WHT on outbound dividends and interest to non-residents
- 10% on royalties used in Cyprus (5% for film); 0% if used abroad
- No WHT on technical service fees paid to non-residents
Capital Gains Tax
- 20% on gains from Cyprus-situated real estate or companies holding such property
- All other capital gains (shares, crypto, foreign assets) are tax-exempt
Personal Taxes
Personal Income Tax
- 0% on income up to €19,500
- 20% from €19,501–€28,000
- 25% from €28,001–€36,300
- 30% from €36,301–€60,000
- 35% above €60,000
- Non-domiciled residents are exempt from certain taxes on passive income
Consumption Taxes
Value Added Tax (VAT)
- 19% standard rate
- 9% for hotels, transport, restaurants
- 5% for food, books, medicine, electricity
- Many exemptions (education, health, financial services, rent)
Other Taxes
- No inheritance, gift, or net wealth tax
- Social Insurance: 8.3% employee and employer, rising gradually to 10.3%
- GeSy (healthcare) contribution: 2.65% from employees
- No capital duty on company capital increases (minor filing fees apply)
Non-Domiciled Resident Regime
- Exemption from Special Defence Contribution (SDC) for non-domiciled individuals
- No tax on dividends, interest, or rental income for up to 17 years of residency
High-Earner PIT Exemptions
- 50% PIT exemption for new residents earning over €100k (or €55k under new rules)
- 20% PIT exemption for earners over €25k (capped at €8,550) for up to 7 years
IP Box Regime
- 80% exemption on qualifying net IP income (OECD-compliant)
- Effective tax rate of 2.5% or less on eligible profits
Tonnage Tax System
- Available to shipowners, charterers, and managers
- Exempts international shipping income and capital gains from tax
Group Relief & Reorganizations
- Tax-free mergers, acquisitions, and internal restructures
- Group loss relief for companies with ≥75% ownership
Digital Nomad Visa
- Residency for non-EU remote workers with potential non-dom tax benefits
Cyprus combines a relaxed Mediterranean lifestyle with a highly favorable tax regime, making it a compelling destination for entrepreneurs, investors, and expatriates. English is widely spoken, and the country benefits from EU membership, political stability, and a straightforward business environment.
With over 300 sunny days per year, affordable living costs, and access to quality healthcare and education, Cyprus offers a comfortable base for individuals and families. Real estate is relatively affordable compared to other EU countries, especially in coastal cities like Limassol and Larnaca.
The tax system is designed to attract foreign talent and capital, with generous exemptions for new residents, especially non-doms. The 50% high-earner income tax exemption and the IP box regime make it particularly attractive for professionals and innovators. Digital nomads, retirees, and international business owners often find Cyprus an ideal mix of lifestyle and financial efficiency.
While the domestic market is small, the international orientation of its legal, accounting, and banking sectors provides solid support for global operations. Overall, Cyprus offers a tax-efficient, lifestyle-rich alternative for individuals and companies looking to base themselves within the EU.
Netherlands
The Netherlands is a strategically located, business-friendly EU country known for its strong legal infrastructure, global trade access, and favorable tax incentives. It attracts multinational companies and entrepreneurs with innovation-focused tax reliefs and a stable regulatory environment.
Corporate Taxes
Corporate Income Tax
- 19% on the first €200,000 of profit
- 25.8% on profits above €200,000
- Participation exemption applies for qualifying shareholdings
Withholding Taxes
- Dividends: 15% (treaty reductions available)
- Interest/Royalties: 0% generally, but 25.8% applies to low-tax jurisdictions
Capital Gains Tax
- Individuals: Taxed via Box 2 (≥5% shares) or Box 3 (deemed return)
- Corporates: Taxed as normal profit (25.8%) unless participation exemption applies
Personal Taxes
Personal Income Tax
- Box 1: Employment income – 36.93% up to €73,071, then 49.5%
- Box 2: Substantial shareholdings – 26.9%
- Box 3: Net wealth – deemed return (2.57%–5.69%) taxed at 32% (first ~€57,000 exempt)
Consumption Taxes
Value Added Tax (VAT)
- 21% standard rate
- 9% reduced rate on essentials (food, medicine, etc.)
- Some services exempt (education, healthcare)
Property & Other Taxes
- Real estate transfer tax: 10.4% (2% for first-time homebuyers)
- Annual municipal property tax (rates vary)
- Inheritance/Gift tax: 10%–40% depending on relation/value
- Payroll tax: Withheld by employer and includes social contributions
30% Ruling
- Up to 30% of a qualifying expatriate’s gross salary can be tax-free for 5 years
Innovation Box
- 9% effective CIT on profits from self-developed IP (patents, software)
Participation Exemption
- Dividends and capital gains from qualifying shareholdings (≥5%) are tax-exempt
Fiscal Unity
- Group companies (≥95% ownership) can consolidate profits/losses for tax efficiency
Tonnage Tax
- Shipping profits taxed based on tonnage, not actual income
R&D and Environmental Incentives
- WBSO scheme reduces payroll tax for R&D staff
- Investment tax credits and accelerated depreciation for green assets
Other
- No free trade zones, but EU development incentives exist in certain regions
The Netherlands offers a high standard of living with strong public services, advanced infrastructure, and a central location within Europe. While income taxes and social contributions can be relatively high, effective rates are often lowered through generous allowances and tax planning options such as the 30% expat ruling or IP-related incentives.
The Dutch economy is diversified, innovative, and highly globalized, attracting multinational companies and entrepreneurs alike. The healthcare system is well-developed and education is accessible, with many international schools and universities.
Major cities like Amsterdam and Rotterdam offer vibrant cultural scenes and high-quality amenities, although living costs—especially housing—can be significant. Efficient public transportation and a strong cycling culture contribute to a convenient and sustainable lifestyle. The country’s legal and regulatory environment is transparent and stable, making it an attractive place to live, work, and invest.
Liechtenstein
Liechtenstein offers a minimalist, low-tax regime with no capital gains, WHT, or inheritance taxes, and only modest wealth taxation. Its stable legal system and private asset structures make it a premier destination for asset protection and discreet international business.
Corporate Taxes
Corporate Income Tax
- Flat rate: 12.5% on worldwide profits
- Minimum annual tax: CHF 1,800
- Certain asset-holding structures may qualify for exemption (see PAS)
Withholding Taxes
- No WHT on dividends, interest, or royalties paid by Liechtenstein entities
Capital Gains Tax
- Exempt for individuals and companies on securities (e.g. shares)
- Real estate gains: Taxed up to 24% for both individuals and companies
Personal Taxes
Personal Income Tax
- Progressive rate up to ~22.4% (including communal surcharges)
- Net wealth taxed through a 4% notional return added to taxable income
- Effective wealth tax: ~1% of net assets
Consumption Taxes
Value Added Tax (VAT)
- Standard rate: 8.1% (aligned with Switzerland)
- Reduced rate: 2.6% for essentials
Other Taxes
- No inheritance or gift taxes
- No separate net wealth tax (integrated into income tax)
- No exit tax for individuals or companies
Private Asset Structure (PAS)
- Non-commercial holding entities pay only CHF 1,800 annually
- Income effectively tax-free under PAS status
Participation Exemption
- Dividends and capital gains from qualifying participations are exempt
- Supports use of Liechtenstein companies in international holding structures
Group Taxation
- Losses can be offset within a group under consolidation rules
No Withholding Taxes
- Cross-border payments not subject to WHT; favorable under EU directives
EEA Membership & Swiss VAT Access
- Benefits from single market rights and harmonized VAT via Swiss customs union
Wealth Tax Integration
- Wealth taxed through imputed income (~4% return on net assets taxed at PIT rates)
- Light-touch compared to separate annual wealth taxes in other jurisdictions
Liechtenstein offers a secure, stable, and discreet environment with a strong financial and legal system. Its tax structure is streamlined and light, making it particularly appealing to high-net-worth individuals and international entrepreneurs. With a top income tax rate around 22% and no capital gains, inheritance, or gift taxes, the jurisdiction is highly efficient for wealth preservation and succession planning.
The economy is closely integrated with Switzerland, using the Swiss franc and VAT system. This ensures monetary stability and seamless trade, while the EEA membership offers access to EU markets. The cost of living is high, and residency is selective, but the quality of life is exceptional—offering clean surroundings, low crime, and well-developed infrastructure.
For those seeking a low-tax base for holding structures, family offices, or international businesses, Liechtenstein delivers simplicity, low compliance burdens, and strong protections. Its predictability and favorable treatment of both personal and corporate wealth make it one of Europe’s most attractive locations for financially mobile individuals and discreet global entrepreneurs.
Switzerland
Switzerland is a globally respected, stable jurisdiction known for low effective corporate tax rates in select cantons, excellent infrastructure, and financial sector expertise. It provides tax-efficient structures for holding companies and high-net-worth individuals.
Corporate Taxes
Corporate Income Tax
- Federal CIT: 8.5%
- Combined federal + cantonal/communal rates: ~11.9% to 21% depending on canton
- Participation relief applies to dividends and capital gains from qualifying subsidiaries
Withholding Taxes
- 35% on dividends and certain interest (can be reclaimed via treaties)
- No WHT on royalties; rates reduced under double tax treaties
Capital Gains Tax
- Individuals: Generally tax-free on private asset sales
- Companies: Taxed as regular income (often reduced by participation relief)
- Real estate gains may be taxed depending on canton and holding period
Personal Taxes
Personal Income Tax
- Federal progressive tax: up to 11.5%
- Combined top rates (federal + cantonal/communal): ~22% to 45% depending on canton
Consumption Taxes
Value Added Tax (VAT)
- Standard VAT: 8.1% (as of 2024) • Reduced rate: 2.5% for essentials (e.g. food, books, medicine)
- Reduced rate: 2.5% for essentials (e.g. food, books, medicine)
Other Taxes
- No federal wealth tax
- Cantonal wealth tax: 0.1%–1.0% on net assets
- Inheritance/Gift tax: Levied by canton; often 0% for spouses/children, up to ~30% for others
Patent Box & R&D Incentives
- Most cantons offer patent box with up to 90% tax exemption on IP income
- Enhanced R&D deductions available
Notional Interest Deduction (NID)
- Available in select cantons to incentivize equity financing
Lump-Sum Taxation for Wealthy Foreigners
- Tax based on lifestyle expenses rather than income
- Available to wealthy individuals with no Swiss-earned income
Participation Relief
- Dividends and capital gains from qualifying shareholdings are largely tax-exempt for holding companies
- Encourages use of Swiss holding structures
Crypto Taxation
- Private crypto gains exempt from income tax
- Cryptocurrencies treated as assets (subject to cantonal wealth tax)
Investor Rulings
- Cantonal tax authorities may offer tailored tax rulings for substantial investors
Switzerland ranks consistently among the world’s highest in terms of quality of life, offering political stability, exceptional infrastructure, and world-renowned healthcare and education. It combines natural beauty, low crime rates, and a strong economy with a sophisticated regulatory environment.
Tax rates vary significantly by canton, allowing individuals and businesses to optimize their location for fiscal efficiency. In low-tax cantons, high-income individuals enjoy considerably lower rates than in most developed countries. Moreover, there’s no federal wealth or capital gains tax for private individuals, while cantonal wealth taxes remain modest.
Despite the high cost of living, especially in cities like Zurich and Geneva, the benefits—top-tier public services, a reliable legal system, and access to EU markets without full membership—often outweigh the financial demands. Switzerland’s transparent and flexible tax regime, coupled with investment-friendly policies and broad treaty network, makes it a strategic base for internationally mobile entrepreneurs, high-net-worth individuals, and multinational businesses.
Belgium
Belgium is a central EU hub offering world-class infrastructure, a skilled workforce, and powerful tax regimes for IP, holdings, and expats. Despite high personal taxes, its corporate system rewards strategic planning and innovation-led growth.
Corporate Taxes
Corporate Income Tax
- Standard rate: 25%
- SME rate: 20% on first €100,000 (conditions apply)
- Participation exemption for capital gains and dividends (if conditions met)
Withholding Taxes
- Standard 30% on dividends, interest, royalties
- Reduced WHT rates:
- 15% on SME dividends
- 0% under EU Parent-Subsidiary and Royalties Directives
- 15% on interest from regulated savings (first €980 exempt)
Capital Gains Tax
- Companies:
- 0% if DRD participation conditions met
- 25% if not
- Individuals:
- Tax-free for most portfolio gains
- 16.5% on property gains (if sold <5 years)
- 33% on land (if sold <5 years)
Personal Taxes
Personal Income Tax
- Progressive rates:
- 25% up to ~€13,870
- 40% to €24,480 45% to €42,370
- 50% above ~€42,370
- Additional average 7% municipal tax surcharge (~53.5% top rate)
- 25% up to ~€13,870
- Progressive rates:
Consumption Taxes
Value Added Tax (VAT)
- 21% standard rate
- Reduced rates: 12% (e.g. social housing), 6% (food, books)
- 0% on exports and intra-EU supplies
Other Taxes
- 0.15% annual tax on securities accounts >€1M
- No general wealth tax
- Inheritance tax:
- 3%–27% for direct heirs Up to 55% (or higher) for distant/unrelated heirs
- Property tax ~1% of cadastral value (regional)
- 3%–27% for direct heirs Up to 55% (or higher) for distant/unrelated heirs
New Expat Regime (2022)
- 30% tax-free salary allowance (up to €90,000/year) for foreign executives
- Duration: 5 years (extendable to 8)
Dividends-Received Deduction (DRD)
- 100% exemption on qualifying dividends and capital gains (≥10% held ≥1 year)
- Eliminates tax on inbound/outbound dividends (EU/treaty compliant)
Innovation Income Deduction (IID)
- 85% deduction on qualifying IP income
- Effective tax rate: 3.75% on patents, software, and R&D output
R&D Tax Incentives
- 13.5% payroll withholding exemption for researchers
- Tax credits and deductions for innovation expenses
Capital Gains Exemption (Individuals)
- No tax on share sale gains for private investors
- Tax-free sale of primary residence and second properties (if held >5 years)
Stock Options
- Favorable tax treatment under 1999 law—taxed at grant, not at sale
Other
- No capital duty on equity contributions
- Specific tonnage regime for shipping
- Controlled Foreign Company (CFC) rules (limited application)
Belgium combines high-quality public services, a central EU location, and a highly skilled workforce. The country’s dense infrastructure, cultural diversity, and multilingual population make it ideal for European headquarters and international mobility. Healthcare and education systems are among the best in Europe, supported by strong legal and regulatory frameworks.
The cost of living—especially in Brussels and major cities—is high, and labor taxes can be burdensome. However, expats benefit from a new regime allowing up to 30% of gross salary to be tax-free, helping to mitigate Belgium’s high marginal rates.
For business owners, Belgium offers powerful incentives: tax-free investment gains, innovation tax relief, and zero WHT under proper structuring. Despite complex regional rules on inheritance and property tax, the legal stability and planning opportunities attract international entrepreneurs, especially those in IP-rich or holding structures.
Belgium rewards those who plan carefully and can navigate its layered tax framework, offering strong advantages for both personal asset protection and international corporate growth.
Estonia
Estonia is renowned for its fully digital government, flat-tax simplicity, and unique 0% corporate tax on retained profits. It appeals to startups and digital entrepreneurs seeking low compliance, tax transparency, and a modern EU base for growth.
Corporate Taxes
Corporate Income Tax
- 0% on retained earnings
- 20% CIT on distributed profits (calculated as 20/80 of net distribution)
- Reduced 14% CIT available on regular distributions (with 7% WHT for individuals)
Withholding Taxes
- No WHT on outbound dividends, interest, or royalties to non-residents (except 7% on dividends taxed at reduced 14% rate)
- Royalties to non-residents: 10% (may be reduced by EU/treaty)
Capital Gains Tax
- No separate tax; capital gains taxed as ordinary income at 20%
Personal Taxes
Personal Income Tax
- Flat 20% on worldwide income
- Annual tax-free allowance of €7,848 (phased out at higher income levels)
Consumption Taxes
Value Added Tax (VAT)
- Standard VAT: 22% (as of 2024)
- Reduced rates: 9% (books, hotels), 5% for select essentials
Other Taxes
- No net wealth tax
- No inheritance or estate tax
- Municipal land/property tax may apply
- Social security contributions not included in PIT
Deferral of Corporate Tax
- Profits are taxed only when distributed—0% while reinvested
- Strong incentive for business growth and retained earnings
Participation Exemption
- Foreign dividends received by Estonian companies are exempt from CIT if:
- The source is taxed abroad, or
- Comes from ≥10% holding in an EU/EEA or treaty partner for ≥1 year
e-Residency Program
- Allows non-residents to register and manage Estonian companies digitally
- No impact on personal tax residency but grants access to Estonia’s business infrastructure
Digital Nomad Visa
- Permits remote work from Estonia for up to 1 year
- Individuals remain tax non-resident if staying under 183 days
Crypto Taxation
- No special rules—gains taxed as investment income at 20% flat rate
Startup & Innovation Incentives
- 100% additional R&D cost deduction (super-deduction)
- Government support for startups and technology ventures
Estonia offers a tech-savvy, digitally integrated lifestyle, particularly appealing to entrepreneurs and remote workers. The country is known for its efficient government services, strong rule of law, and vibrant startup ecosystem. As a Baltic EU member, Estonia delivers high living standards, strong infrastructure, and access to European markets at a lower cost than Western Europe.
Its flat-tax regime, low bureaucracy, and e-Residency program provide a simplified path for launching and running businesses remotely. While healthcare and education systems are solid, the population is relatively small, and personal consumption taxes (e.g. VAT at 22%) can raise everyday living expenses.
Social taxes on salaries can be significant for employers, but individuals benefit from no wealth, inheritance, or capital duty taxes. Estonia’s consistent tax policies and clear legal framework provide certainty, while its digital-first governance and quality of life make it a strategic base for modern, mobile entrepreneurs.
United Arab Emirates
The UAE is internationally renowned as a tax-efficient jurisdiction offering favorable tax rates, free trade zones, political stability, and world-class infrastructure. It remains highly attractive to global businesses, investors, and expatriates.
Corporate Taxes
Corporate Income Tax (CIT):
- Standard rate: 9
- Exemption: 0%
- Free Zones: 0%
Withholding Taxes:
- Dividends: 0%
- Interest: 0%
- Royalties: 0%
Capital Gains:
- Generally taxed as ordinary business income under the corporate tax regime (9% standard, 0% up to AED 375,000)
- Certain exemptions apply, especially for Free Zone companies and qualifying entities
Individual Taxes
Personal Income Tax:
- 0% (no personal income tax in the UAE)
Social Security Contributions:
UAE Nationals:
- Employer: 12.5%
- Employee: 5%
Foreign Nationals (Expatriates):
- No mandatory contributions
Personal Income Tax:
- 0% (no personal income tax in the UAE)
Consumption Taxes
Value Added Tax (VAT):
- Standard Rate: 5%
- Certain sectors exempt or zero-rated (e.g., healthcare, education, exports)
Excise Duties:
- Tobacco products, energy drinks: 100%
- Sugary soft drinks: 50%
Property Taxes
Property Transfer Fee:
- Typically 4% (Dubai) payable to Dubai Land Department, other emirates may vary slightly
Municipality Tax on Rentals:
- Typically 5% residential, up to 10% commercial (varies by emirate)
Annual Property Tax:
- Generally, no annual property tax in the UAE
start-up incentive
- 50% reduction on CIT (8.5%) for first 5 years for new businesses
Dividend Tax Exemption
- No 5% withholding if profits are reinvested locally
Holding Companies & Domiciliary Entities
- May benefit from reduced taxation on foreign income
- No withholding tax on outbound dividends, interest, royalties
Investment Tax Credits
- Up to 40% deduction for capital investments, R&D expenses
Payroll Tax Relief
- Incentives for hiring unemployed residents and for job training expenses
Relocation Incentives
- Special expatriate regime with reduced tax on foreign income
Crypto-Friendly Policy
- Regulatory framework promoting blockchain businesses
- Utility tokens may be exempt from indirect taxes
No Capital Duty / Stamp Duties
- No tax on equity injections or most financial transactions
The UAE offers an exceptionally high standard of living, particularly in global hubs like Dubai and Abu Dhabi. With no personal income tax, individuals retain more of their earnings, contributing to a financially attractive lifestyle for expatriates and investors alike.
The country boasts world-class infrastructure, modern healthcare, top-tier education options, and a secure, politically stable environment. Residency options like the 10-year Golden Visa provide long-term security for entrepreneurs, skilled professionals, and investors.
While certain goods and services attract a 5% VAT, and excise duties apply to specific products, overall cost efficiency remains high due to minimal taxation.
Luxury living, diverse cultural experiences, and access to global markets make the UAE a premier destination for high-net-worth individuals and businesses seeking both opportunity and quality of life.
Spain
Spain combines EU access, a dynamic lifestyle, and generous tax benefits for innovators, startups, and expatriates. Special regimes like the Beckham Law and patent box attract global talent and business, while regional incentives enhance flexibility for investment.
Corporate Taxes
Corporate Income Tax
- 25% standard rate
- 15% reduced rate for qualifying startups (first two profitable years)
- Participation exemption applies to dividends and capital gains under certain conditions
Withholding Taxes
- Dividends: 19%
- Interest: 19%
- Royalties: 24% (19% for EU residents); treaty reductions apply
Capital Gains Tax
- Corporations: 25% standard rate
- Individuals: taxed progressively as savings income (19–28%)
Personal Taxes
Personal Income Tax
- Progressive from 19% to 47% (regional variation; ~45% top rate in Madrid)
- Investment income (dividends, interest, gains):
- 19% up to €6,000
- 21% from €6,001 to €50,000
- 23% from €50,001 to €200,000
- 27% from €200,001 to €300,000
- 28% above €300,000
Social Security Contributions
- Employer: ~31%
- Employee: ~6.45%
Consumption Taxes
Value Added Tax (VAT)
- Standard rate: 21%
- Reduced rates: 10% (hotels, restaurants), 4% (basic goods)
Property & Other Taxes
- Real Estate Tax (IBI): 0.4%–1.1% (municipality-dependent)
- Property Transfer Tax (ITP): 6%–11% (region-dependent)
- Stamp Duty (AJD): 0.5%–2% • Wealth Tax: 0.2%–3.5% on assets above €700,000 (exempt in Madrid and some other regions)
Beckham Law (Expatriate Regime)
- Flat 24% tax rate on income up to €600,000
- Income above €600,000 taxed at 47%
- Applies for up to 6 years
Patent Box (IP Regime)
- 60% exemption on net income from qualifying IP
- Effective CIT rate on IP income around 10%
Startup Tax Regime
- 15% CIT rate for two years for new, qualifying startups
- Enhanced R&D deductions and innovation tax credits
Participation Exemption
- Dividends and capital gains from subsidiaries (≥5% or €20M investment, held ≥1 year) are tax-exempt
Canary Islands Special Zone (ZEC)
- 4% corporate tax rate for qualifying entities established in the zone
R&D Tax Credits
- Up to 25%–42% deductions on eligible innovation and research expenses
Spain offers a vibrant lifestyle, rich in culture, cuisine, and climate diversity—from coastal living in the Balearics to dynamic city life in Madrid and Barcelona. As an EU member with a robust healthcare system, quality education, and a relatively low cost of living compared to other Western European nations, Spain is an appealing destination for expatriates and entrepreneurs.
While income tax rates can be high at the upper levels, generous deductions, expat regimes like the Beckham Law, and regional variations help optimize effective tax burdens. The country also offers comprehensive infrastructure, a thriving entrepreneurial ecosystem, and government-backed support for innovation.
Housing remains affordable in many regions, and the country attracts remote workers, retirees, and business owners seeking a sunny, relaxed Mediterranean lifestyle. With favorable tax incentives for IP, startups, and R&D, Spain balances livability with real opportunity for investment and growth.
Luxembourg
Luxembourg is a premier financial hub with a competitive tax regime, extensive treaty network, and investor-friendly incentives. Its participation exemption, IP regime, and tailored expat policies make it ideal for holding companies, funds, and high-income professionals.
Corporate Taxes
Corporate Income Tax
- 16% base rate for income over €200,000
- With solidarity surtax and municipal business tax, top effective rate is ~24.94% (Luxembourg City, 2024), dropping to 23.87% from 2025
- Reduced rates apply to smaller profits
Withholding Taxes
- Dividends: 15% (reduced via EU/treaties)
- Interest: 20% for Luxembourg residents, 0% for non-residents
- Royalties: 0%
Capital Gains Tax
- Companies: taxed at normal CIT rate
- Individuals:
- Shares held <6 months: taxed at full PIT rate
- Shares held >6 months: 50% exemption (effective ~21%)
- Real estate: taxed unless main residence, with relief for long-term holding
Personal Taxes
Personal Income Tax
- Progressive from 0% to 42%, with additional surtax of 7–9%
- Effective top marginal rate: ~45.78%
- Tax classes provide joint taxation or allowances for families and seniors
Consumption Taxes
Value Added Tax (VAT)
- Standard rate: 17%
- Reduced rates: 14%, 8%, and 3% for essential goods and services
- Many exemptions (e.g., finance)
Other Taxes
- Net Wealth Tax (corporate only): 0.5% up to €500M; 0.05% above
- Inheritance/Gift Tax: up to 15% (higher if no relation), with exemptions for close relatives
- Municipal land tax applies; no national annual property tax
Participation Exemption
- Dividends and capital gains from ≥10% holdings (12+ months) are tax-exempt
- Applies also for high-value investments (€1.2M+ dividends / €6M+ gains)
IP Regime
- 80% exemption on net income and gains from qualifying IP
- Effective rate: ~5.2%
Fund & Securitization Vehicles
- Tax-neutral or lightly taxed investment and finance structures available
- SPVs and regulated/unregulated funds widely used for international structuring
Expatriate Incentives
- Tax-free allowances for housing, relocation, and other costs for up to 5 years
Economic Development Incentives
- Investment tax credits for eligible assets and job creation
- Specific support for finance and venture sectors
SOPARFI Holding Companies
- Widely used vehicle for tax-efficient international structures
- Leverages participation exemption and treaty network
No Capital Duty
- Equity injections are duty-free, with only a €75 registration fee
Luxembourg offers a high standard of living in the heart of Europe, with top-tier infrastructure, low crime, and a highly skilled multilingual workforce. Residents benefit from world-class healthcare and education, including international schools, and excellent public transport. The country ranks among the wealthiest globally, but living costs—especially housing—are high.
Personal income tax is progressive and can reach high effective rates, though generous family allowances and deductions can soften the burden. Luxembourg’s compact size and central location make it ideal for cross-border professionals and international businesses.
Entrepreneurs enjoy a stable regulatory framework, efficient public administration, and strong rule of law. With a highly developed financial ecosystem and a strategic role in EU policymaking, Luxembourg remains a prime destination for fund management, holding activities, and corporate headquarters.
Its balance of economic opportunity, quality of life, and tax advantages makes Luxembourg particularly appealing to high-income professionals, international investors, and companies seeking a reliable European base.
Cyprus
Cyprus offers a highly attractive tax environment with low corporate tax, no tax on foreign capital gains for non-doms, and strong incentives for high earners and IP-driven businesses. Its EU membership, Mediterranean lifestyle, and simplicity in compliance make it ideal for international structuring.
Corporate Taxes
Corporate Income Tax
- 12.5% flat rate on worldwide business profits (one of the lowest in the EU)
- Participation exemption applies to certain foreign dividends and capital gains
- Foreign branch profits and certain passive income can be exempt
Withholding Taxes
- 0% WHT on outbound dividends and interest to non-residents
- 10% on royalties used in Cyprus (5% for film); 0% if used abroad
- No WHT on technical service fees paid to non-residents
Capital Gains Tax
- 20% on gains from Cyprus-situated real estate or companies holding such property
- All other capital gains (shares, crypto, foreign assets) are tax-exempt
Personal Taxes
Personal Income Tax
- 0% on income up to €19,500
- 20% from €19,501–€28,000
- 25% from €28,001–€36,300
- 30% from €36,301–€60,000
- 35% above €60,000
- Non-domiciled residents are exempt from certain taxes on passive income
Consumption Taxes
Value Added Tax (VAT)
- 19% standard rate
- 9% for hotels, transport, restaurants
- 5% for food, books, medicine, electricity
- Many exemptions (education, health, financial services, rent)
Other Taxes
- No inheritance, gift, or net wealth tax
- Social Insurance: 8.3% employee and employer, rising gradually to 10.3%
- GeSy (healthcare) contribution: 2.65% from employees
- No capital duty on company capital increases (minor filing fees apply)
Non-Domiciled Resident Regime
- Exemption from Special Defence Contribution (SDC) for non-domiciled individuals
- No tax on dividends, interest, or rental income for up to 17 years of residency
High-Earner PIT Exemptions
- 50% PIT exemption for new residents earning over €100k (or €55k under new rules)
- 20% PIT exemption for earners over €25k (capped at €8,550) for up to 7 years
IP Box Regime
- 80% exemption on qualifying net IP income (OECD-compliant)
- Effective tax rate of 2.5% or less on eligible profits
Tonnage Tax System
- Available to shipowners, charterers, and managers
- Exempts international shipping income and capital gains from tax
Group Relief & Reorganizations
- Tax-free mergers, acquisitions, and internal restructures
- Group loss relief for companies with ≥75% ownership
Digital Nomad Visa
- Residency for non-EU remote workers with potential non-dom tax benefits
Cyprus combines a relaxed Mediterranean lifestyle with a highly favorable tax regime, making it a compelling destination for entrepreneurs, investors, and expatriates. English is widely spoken, and the country benefits from EU membership, political stability, and a straightforward business environment.
With over 300 sunny days per year, affordable living costs, and access to quality healthcare and education, Cyprus offers a comfortable base for individuals and families. Real estate is relatively affordable compared to other EU countries, especially in coastal cities like Limassol and Larnaca.
The tax system is designed to attract foreign talent and capital, with generous exemptions for new residents, especially non-doms. The 50% high-earner income tax exemption and the IP box regime make it particularly attractive for professionals and innovators. Digital nomads, retirees, and international business owners often find Cyprus an ideal mix of lifestyle and financial efficiency.
While the domestic market is small, the international orientation of its legal, accounting, and banking sectors provides solid support for global operations. Overall, Cyprus offers a tax-efficient, lifestyle-rich alternative for individuals and companies looking to base themselves within the EU.
Netherlands
The Netherlands is a strategically located, business-friendly EU country known for its strong legal infrastructure, global trade access, and favorable tax incentives. It attracts multinational companies and entrepreneurs with innovation-focused tax reliefs and a stable regulatory environment.
Corporate Taxes
Corporate Income Tax
- 19% on the first €200,000 of profit
- 25.8% on profits above €200,000
- Participation exemption applies for qualifying shareholdings
Withholding Taxes
- Dividends: 15% (treaty reductions available)
- Interest/Royalties: 0% generally, but 25.8% applies to low-tax jurisdictions
Capital Gains Tax
- Individuals: Taxed via Box 2 (≥5% shares) or Box 3 (deemed return)
- Corporates: Taxed as normal profit (25.8%) unless participation exemption applies
Personal Taxes
Personal Income Tax
- Box 1: Employment income – 36.93% up to €73,071, then 49.5%
- Box 2: Substantial shareholdings – 26.9%
- Box 3: Net wealth – deemed return (2.57%–5.69%) taxed at 32% (first ~€57,000 exempt)
Consumption Taxes
Value Added Tax (VAT)
- 21% standard rate
- 9% reduced rate on essentials (food, medicine, etc.)
- Some services exempt (education, healthcare)
Property & Other Taxes
- Real estate transfer tax: 10.4% (2% for first-time homebuyers)
- Annual municipal property tax (rates vary)
- Inheritance/Gift tax: 10%–40% depending on relation/value
- Payroll tax: Withheld by employer and includes social contributions
30% Ruling
- Up to 30% of a qualifying expatriate’s gross salary can be tax-free for 5 years
Innovation Box
- 9% effective CIT on profits from self-developed IP (patents, software)
Participation Exemption
- Dividends and capital gains from qualifying shareholdings (≥5%) are tax-exempt
Fiscal Unity
- Group companies (≥95% ownership) can consolidate profits/losses for tax efficiency
Tonnage Tax
- Shipping profits taxed based on tonnage, not actual income
R&D and Environmental Incentives
- WBSO scheme reduces payroll tax for R&D staff
- Investment tax credits and accelerated depreciation for green assets
Other
- No free trade zones, but EU development incentives exist in certain regions
The Netherlands offers a high standard of living with strong public services, advanced infrastructure, and a central location within Europe. While income taxes and social contributions can be relatively high, effective rates are often lowered through generous allowances and tax planning options such as the 30% expat ruling or IP-related incentives.
The Dutch economy is diversified, innovative, and highly globalized, attracting multinational companies and entrepreneurs alike. The healthcare system is well-developed and education is accessible, with many international schools and universities.
Major cities like Amsterdam and Rotterdam offer vibrant cultural scenes and high-quality amenities, although living costs—especially housing—can be significant. Efficient public transportation and a strong cycling culture contribute to a convenient and sustainable lifestyle. The country’s legal and regulatory environment is transparent and stable, making it an attractive place to live, work, and invest.
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