Overview of EU Non-Dom Tax Programs 2026

Several European countries, including Greece, Malta, Cyprus, Spain, Ireland, and Italy, offer non-dom or equivalent tax regimes that can significantly reduce taxation on foreign income for qualifying residents. As the UK abolished its long-standing non-dom system in April 2025, interest in these European alternatives has increased among high-net-worth individuals seeking tax efficiency, residency rights, and lifestyle benefits.

This guide provides an overview of the leading EU non-dom regimes available in 2026, including their key benefits, eligibility requirements, and differences between the main programs.

Disclaimer: Astons provides citizenship and residency solutions to our clients – we do not provide tax advice.

Overview of EU Non-Dom Tax Programs 2026: Key Takeaways

• Several EU countries offer non-dom tax regimes that reduce or cap taxation on foreign income, including Greece, Italy, Malta, Cyprus, Spain, and Ireland.
• Greece applies a €100,000 flat annual tax on foreign income for up to 15 years, regardless of the amount earned, with €20,000 per additional family member.
• Italy offers a flat €300,000 annual tax on global foreign income for up to 15 years, with family members included for €50,000 each.
• Cyprus provides one of the most generous regimes, exempting non-doms from taxes on dividends, interest, and rental income under the Special Defence Contribution (SDC).
• Malta and Ireland operate remittance-based taxation, meaning foreign income is taxed only if it is brought into the country.
• The closure of the UK’s non-dom regime in April 2025 has significantly increased interest in EU alternatives among high-net-worth individuals seeking tax efficiency and international mobility.

Which EU Countries Offer the Best Non-Dom Tax Regimes?

In 2026, some of the most attractive non-dom tax regimes in Europe are offered by Greece, Italy, Cyprus, Malta, Spain, and Ireland. These countries provide different approaches to taxing foreign income, ranging from flat annual tax systems to remittance-based taxation and full exemptions on certain types of income.

Each program has its own eligibility rules, investment requirements, and duration of tax benefits. The sections below outline how these regimes work in practice, including the key advantages, family participation options, and residency pathways available in each jurisdiction.

Greece

Under Greece’s non-dom tax residency, participants pay a flat annual tax of €100,000 on foreign-sourced income, regardless of the amount earned, for up to 15 years. This is particularly attractive when compared to Greece’s progressive tax system, where rates can reach up to 44% on high earnings.

Eligibility

Applicants must not have been Greek tax residents for 7 of the previous eight years and are required to make a minimum investment of €500,000 in Greek real estate, businesses, or securities and to have Greek residency.

Family Participation

According to the Greek non-dom tax rules, family members, including spouses and dependent children, can be included by paying an additional €20,000 per person annually.

Residency by Investment

Greece offers a Golden visa program, which grants renewable 5-year residency permits. It has the lowest cost entry in the EU, starting at €250,000 in real estate. The minimum investment requirement varies depending on the location and the property type. The processing time is about 4+ months, and this Golden Visa covers spouses, parents and children.

Malta

Malta provides a range of non-dom tax advantages, with a flat 15% tax on foreign income remitted to Malta, while foreign income not remitted remains tax-free. Additionally, there are no inheritance, wealth, or property taxes.

Eligibility

Applicants must be non-residents for tax purposes or must not have resided in Malta for at least 5 years prior to the application and must demonstrate a source of foreign income.

Family Participation

Family members, including spouses and dependent children, can be included in non-dom applications.

Residency by Investment

Malta’s Golden Visa offers residency with a minimum investment of €169,000, with the real estate purchase and rental options, and a proof of funds valued at €500,000 at least. The processing time typically takes 9+ months. The program extends to the investor’s spouse, dependent children, and parents.

Astons handles Malta residency by investment applications with the help of the licensed local partner (License No. RES-IMMV).

Cyprus

The Cyprus Non-Domicile (Non-Dom) tax scheme provides substantial benefits for individuals who are tax residents but not considered domiciled in Cyprus. Non-Doms are completely exempt from the Special Defence Contribution (SDC) on dividends, interest, and rental income. This tax exemption applies regardless of whether the income originates domestically or internationally.

By comparison, domiciled residents are subject to SDC rates of 17% on dividends, 30% on interest, and 3% or 75% of gross rental income. The Non-Dom regime offers a competitive tax landscape for those seeking long-term financial efficiency.

Eligibility

To qualify for Non-Dom status in Cyprus:

• Applicants must not have been tax residents in Cyprus for at least 17 of the last 20 years.
• Individuals with a domicile of origin outside Cyprus or who have established a domicile of choice abroad may also qualify.

Family Participation

The non-dom tax scheme 2026 and residency permits can extend to spouses and dependent children.

Residency by Investment

Cyprus offers a residency program with a minimum investment of €300,000 in residential real estate. The application process takes around 6 months. After 8 years, you can apply for citizenship and apply for an EU passport.The permit covers the investor, their spouse, and dependent children up to 25.

Spain

Under Spain’s “Beckham’s Law,” a flat 24% tax rate applies to Spanish-sourced income up to €600,000 for 6 years, with foreign income not subject to Spanish tax.

Eligibility

Applicants must not have been tax residents in Spain for the previous ten years and must be employed by a Spanish company or have a contract to work within Spain.

Family Participation

The benefits can apply to spouses and dependent children if they relocate under the same tax agreement.

Since 3rd April 2025 the Spanish Golden visa scheme has been abolished.

Ireland

Ireland’s remittance-based tax system offers significant advantages to non-domiciled residents, who are taxed only on income brought into the country. This allows for flexibility and tax efficiency for those with foreign income that remains outside of Ireland.

Eligibility

To qualify, individuals must demonstrate they are non-domiciled in Ireland, meaning that they do not consider Ireland their permanent home. This status can be maintained indefinitely as long as the individual does not make Ireland their permanent domicile.

Family Participation

Spouses and dependent children can be included in the tax regime and residency permits.

Ireland’s Immigrant Investor Programme (IIP) was closed to new applications on 15 February 2023 by the government.

Italy

The Italian non-dom tax program allows individuals to pay a flat €300,000 annual tax on foreign income, regardless of the amount earned, for up to 15 years.

Eligibility

Applicants must not have been Italian tax residents for 9 of the previous 10 years.

Family Participation

Family members, including spouses and dependent children, can be included by paying an additional € €50,000 per person annually.

Residency by Investment

To participate in the Italian Golden visa program, you have to invest at least €500,000. Available options include company shares, local government bonds, or projects of public importance for Italy (non-refundable donation). The visa is valid for 2 years, whilst processing takes at least 3 months. The Golden visa covers the investor and their spouse, partner, parents and children.

How Can Astons Help?

Astons, a global leader in immigration and relocation services, assists individuals and families in obtaining residency in EU countries to benefit from EU tax incentives. Our team specialises in guiding clients through the residency application process in Portugal, Greece, Malta, and Cyprus, and other best countries for non-dom tax.

FAQ

What is a non-dom tax program?

A non-dom tax program is a remittance basis of taxation, whereby those who qualify are only liable for tax on foreign income and gains they bring into the country or they pay a significantly reduced tax rate regardless of their income.

Which EU countries offer non-dom tax program?

EU countries including Greece, Cyprus, Malta, Spain, and Ireland all have non-dom tax programs to attract affluent individuals seeking tax efficiency from all over the world.

Who is eligible for a non-dom tax program?

Non-dom tax programs are essentially for non-domiciled individuals seeking tax-efficient residency. They are also perfect for wealthy foreigners and HNWIs, and anyone wanting to make the most of their earnings by making their money go further, whilst seeking tax-efficient solutions.

What are the benefits of a non-dom tax program?

A non-dom tax program offers better tax rates for foreigners and investors who want to reside or invest in a specific country. All the EU countries listed above offer a very attractive flat rate tax percentage on earnings over or below a certain amount for non-domiciled taxpayers.

How long can I benefit from a non-dom tax program?

Many non-dom programs are valid for anywhere between 5-20 years, however some countries offer individuals the chance to take advantage of a significantly reduced flat tax rate indefinitely.

How do I apply for a non-dom status tax program?

To apply for a non-dom tax program, you must first establish residency in a qualifying country by meeting its residency requirements. Then, submit your application to the local tax authority, providing necessary documentation like proof of residency and foreign income details. It’s advisable to consult a legal or tax professional to ensure compliance with specific rules.

Do I need to own property in the country to qualify?

No, owning real estate in any of the abovementioned countries is not a stipulation for qualifying for a non-dom tax program. Although owning a property over a certain amount may open doors for residency and citizenship schemes as well.

Can I work in the country while under a non-dom program?

Yes, you can work in the country while under a non-dom program, as long as your employment aligns with its requirements.

How do I choose the best country for a non-dom tax program?

To choose the best country for a non-dom tax program, consider factors like the country’s tax benefits, residency requirements, and your personal financial situation. Additionally, it is recommended to evaluate quality of life, healthcare, and visa options to ensure the country aligns with both your financial goals and lifestyle preferences.

Is there a minimum income requirement for non-dom programs?

No – most countries do not have a minimum earning requirement,
however many of them have a flat tax rate contribution, regardless of the amount you earn. So the more you earn, the more you essentially save.

Can I include my family in a non-dom tax program?

Yes – several EU countries, including Malta, Cyprus, Italy, Ireland, Spain and Greece, allow family members to benefit from non-dom tax programs.

Do non-dom programs cover corporate taxes?

Yes – countries like Portugal, Malta, Cyprus, Greece, and Ireland offer tax benefits for businesses, including reduced corporate tax rates and exemptions on foreign income, alongside their non-dom tax programs.

The information provided is for general guidance only. Astons does not provide tax advice, but can assist with obtaining residency and citizenship through investment under current international programs. For detailed consultation, please contact our specialists.