Expat Tax Regimes: Beckham Law, NHR 2.0, and Impatriati Guide
Fixed-Rate Tax Advantages in Spain, Portugal, Italy, and Dubai
Europe's governments offer powerful expat tax regimes to attract high-earning remote workers and founders. Spain's Beckham Law (Royal Decree 687/2005) allows qualifying foreign workers to pay a flat 24% rate on Spanish-sourced income for six years, instead of the progressive rate reaching 47%. Applicants must not have been Spanish tax residents in the prior five years.
Portugal's NHR / IFICI regime offers 20% flat tax on qualifying tech and creative roles, while Italy's Impatriati law exempts 50%–70% of income from the tax base. Dubai (UAE) levies zero income tax and zero capital gains tax, making it the most tax-efficient destination for remote founders. Our calculator models net savings across all four regimes simultaneously.
Frequently Asked Questions
Who qualifies for Spain's Beckham Law?
Foreign workers who have not been Spanish tax residents in the prior five years and are relocating under an employment contract with a Spanish or internationally structured company.