Tax is where moving abroad goes wrong most expensively, and usually quietly: a year in which two countries both tax you, a rental income nobody declared, a sale that triggers tax in a country you thought you had left. Most of it is avoidable with advice before you move. This guide explains the questions to ask.
When do you become tax resident?
Each country decides who is resident under its own rules. The most common tests:
- 183 days: spending more than half the year in the country, in a calendar year or in any 12-month period.
- Your home: having a permanent home available there, even if you are away a lot.
- Your centre of interests: where your family, work and main assets are.
You can be resident in two countries at once under their own rules. Double tax treaties then use tie-breaker tests (permanent home, centre of vital interests, habitual abode, nationality) to decide which country has the first right to tax you.
Taxes you pay as an owner
- When you buy: transfer tax or VAT and stamp duty. See what buying really costs.
- Every year: a local property tax in most countries (none in Monaco, Cyprus or the UAE), and sometimes a tax on the home itself if you do not let it.
- If you let it: income tax on the rent, usually in the country where the home is, even if you live elsewhere. Your home country may tax it too and give credit for the foreign tax.
- When you sell: capital gains tax in the country of the home, often with a withholding by the buyer (3% of the price in Spain, 15% under FIRPTA in the US) as an advance.
- Wealth tax in a few places: Spanish regions (with full relief in Andalucía), every Swiss canton, and France's IFI on property over €1.3 million.
- Inheritance: often charged by the country where the property is, whatever your residence. Make a will that works in that country.
Country by country
Open a country to see the rules for annual property tax, rental income and sales by non-residents, wealth tax, tax residency and special regimes.
Spain
- Annual property tax
- IBI, a yearly council tax on the property's cadastral value; each town hall sets the rate.
- Rental income (non-residents)
- 24% of gross rent for non-EU residents; 19% for EU, Icelandic, Norwegian and Liechtenstein residents, who can deduct expenses.
- Selling (non-residents)
- 19% of the gain; the buyer withholds 3% of the price and pays it to the tax office on account.
- Wealth tax
- Set by the region: Andalucía applies a 100% relief and other regions' rules differ. Very large fortunes may also face the national solidarity tax; take advice.
- Tax residency
- You are tax resident if you spend more than 183 days a year in Spain or your main economic interests are here; residents pay income tax on worldwide income.
- Regimes for newcomers
- The special regime for people who move to Spain for work (the 'Beckham law') lets qualifying newcomers be taxed under non-resident rules for the year of arrival and the next five; you opt in with form 149. Ask a tax adviser whether you qualify.
Portugal
- Annual property tax
- IMI of 0.3–0.45% a year on the property's tax value (VPT) for urban property, set by each council; the VPT is usually below market value.
- Rental income (non-residents)
- Residential rents are taxed at a flat 25% (28% for other lettings), with lower rates for long leases, and qualifying residential leases at up to €2,300 a month are taxed at 10% until the end of 2029. EU and EEA residents can opt for the progressive rates instead; ask a tax adviser which applies to you.
- Selling (non-residents)
- Half of the gain on Portuguese property is taxed at the progressive rates (12.5–48% in 2026), with the rate set by reference to your worldwide income.
- Wealth tax
- No general wealth tax. AIMI applies when an individual's Portuguese residential property and building land have a total tax value above €600,000: 0.7% on the value above that allowance, with marginal rates of 1% and 1.5% on the largest holdings.
- Tax residency
- You are tax resident if you spend more than 183 days in Portugal in any 12-month period, or have a home here that you intend to keep as your habitual residence. Residents are taxed on worldwide income at progressive rates of 12.5–48%.
- Regimes for newcomers
- The old non-habitual resident (NHR) regime is closed to newcomers. Its successor, IFICI, taxes employment and self-employment income from qualifying research and innovation roles at 20% for people who were not resident in the previous five years, with most foreign income exempt. IRS Jovem gives residents aged up to 35 a partial income tax exemption for up to ten years.
France
- Annual property tax
- Owners pay taxe foncière each year, set locally on the property's cadastral rental value and due from whoever owns it on 1 January. A second home also pays taxe d'habitation, and communes in high-demand areas can add a surcharge.
- Rental income (non-residents)
- French rental income is taxed in France at a minimum rate of 20% (30% on net income above €29,579 for 2025), plus 17.2% social charges, or 7.5% if you are covered by an EU/EEA, Swiss or UK social security scheme.
- Selling (non-residents)
- Gains are taxed at 19% plus social charges (17.2%, or 7.5% for those in an EU/EEA, Swiss or UK social security scheme), with taper relief giving full exemption after 22 years for income tax and 30 years for social charges. A surtax of 2–6% applies to gains above €50,000.
- Wealth tax
- IFI applies if your net French property assets exceed €1.3 million on 1 January, at rates from 0.5% to 1.5%. Non-residents are taxed only on property in France.
- Tax residency
- You are French tax resident if your home or main place of stay is in France, your main work is there, or your centre of economic interests is there. Tax treaties decide cases where two countries claim you.
- Regimes for newcomers
- People recruited from abroad who have not been French tax resident for the previous five years can use the inbound regime: the relocation bonus (or a flat 30% of pay) is tax-free for up to eight years, capped at 50% of pay, and half of certain foreign investment income is exempt.
Italy
- Annual property tax
- IMU is due on second homes at a basic 0.86% of the cadastral value (rendita × 1.05 × 160), which each comune can raise or lower, typically up to 1.06%. A main home is exempt unless it is in a luxury category, and the TARI waste tax is charged on top.
- Rental income (non-residents)
- Italian rental income is taxed in Italy wherever you live: at IRPEF rates of 23%, 33% and 43% (2026), or at a flat 21% (10% on agreed-rent contracts in high-demand areas) under the cedolare secca.
- Selling (non-residents)
- A gain on a home sold within five years of purchase is taxed, either at income tax rates or at a 26% substitute tax paid through the notary. After five years, or if it was your main home for most of the time you owned it, there is no tax.
- Wealth tax
- There is no wealth tax on Italian property. IVIE (1.06%) applies only to Italian residents' property abroad.
- Tax residency
- You are Italian tax resident if, for more than 183 days of the year, you are registered with the anagrafe, have your home or domicile (main personal and family ties) in Italy, or are physically present there.
- Regimes for newcomers
- People moving their tax residence to Italy from 1 January 2026 can pay a flat €300,000 a year on all foreign income, plus €50,000 per family member (earlier movers pay €100,000 or €200,000). Retirees moving to small towns in the south can pay 7% on foreign income for ten years, and qualifying inbound workers get a partial income tax exemption.
Switzerland
- Annual property tax
- There is no national property tax; some cantons charge an annual levy, such as Geneva's 1‰ of the property's tax value.
- Rental income (non-residents)
- Rental income from Swiss property is taxed in the canton where the property lies, also for non-residents, at ordinary progressive rates.
- Selling (non-residents)
- Cantons tax the gain when you sell property, at rates that fall the longer you own it; in Geneva from 50% within two years to 2% after 25 years.
- Wealth tax
- Every canton levies an annual wealth tax on net assets; Swiss property counts at its tax value minus debts, including for non-residents.
- Tax residency
- You are taxed as a resident once you settle in Switzerland. Foreign employees without a C permit are taxed at source and must file a full return if they earn CHF 120,000 or more gross a year.
- Regimes for newcomers
- Lump-sum taxation is available to foreigners who do not work in Switzerland, with a federal minimum base of CHF 434,700 (2025). Geneva (minimum CHF 425,194), Vaud, Zug, Bern and Ticino offer it; Zürich and Basel-Stadt do not.
Monaco
- Annual property tax
- None: Monaco has no property tax (taxe foncière) or housing tax (taxe d'habitation). Owners pay building service charges.
- Rental income (non-residents)
- Monaco has no personal income tax, so individuals pay no Monaco tax on rent; the tenant pays the 1% lease duty. Your country of residence may tax the income.
- Selling (non-residents)
- No Monaco capital gains tax on property sold by individuals; your country of residence may tax the gain.
- Wealth tax
- None in Monaco. French nationals who moved to Monaco may still owe French real-estate wealth tax (IFI).
- Tax residency
- Monaco has no personal income tax for people established there, but French nationals are taxed by France under the 1963 convention and US citizens by the US. A Monaco tax residence certificate needs a residence card plus more than 183 days a year in Monaco or your main centre of activities there.
- Regimes for newcomers
- There are no special regimes for newcomers because there is no personal income tax. Monaco has been on the FATF list of jurisdictions under increased monitoring since June 2024 and was still listed in June 2026, so expect thorough source-of-funds checks.
Croatia
- Annual property tax
- Since 1 January 2025 cities charge a property tax of €0.60–8.00 per m² of useful floor area a year, which replaced the holiday-home tax. Dubrovnik charges €5 per m² (2026). Homes used as a permanent residence, or let for at least 10 months of the year as someone's permanent home, are exempt; tourist lets are not.
- Rental income (non-residents)
- Non-residents pay income tax on rent from Croatian property, subject to any tax treaty. Long-term rent is taxed at 12% after a flat 30% deduction for costs, about 8.4% of the gross rent, and the landlord registers with the Tax Administration within eight days. Private tourist lets pay a flat tax per bed set by each city within national bands (€100–300 a year in the top band).
- Selling (non-residents)
- Whether a gain on selling a home is taxed depends on how long you owned it and how it was used. Ask a Croatian tax adviser before you sell.
- Wealth tax
- No separate annual wealth tax. Homes are taxed through the local property tax.
- Tax residency
- You are tax resident if you own or have a home available in Croatia for at least 183 days in one or two calendar years, even if you do not stay in it, or if you stay at least 183 days. Residents are taxed on worldwide income, non-residents only on Croatian income.
- Regimes for newcomers
- Non-EU remote workers can get a digital nomad permit for up to 18 months with income of at least €3,622.50 a month, or €43,470 in savings for 12 months; the permit does not settle your tax position, so ask an adviser. The 2025 tax reform also brought in an income-tax exemption on salaries for returning Croatian emigrants and their descendants who meet residence conditions; check eligibility with the Tax Administration.
Greece
- Annual property tax
- ENFIA is charged each year on property owned on 1 January, worked out per property from its location, size, age and use, with an extra charge if your Greek property is worth over €500,000 in total; insured homes get a 10–20% discount. A new local development fee of 0.30–0.70 per thousand of value will be collected through energy bills from 2027.
- Rental income (non-residents)
- Greek rental income is taxed in Greece at 15% up to €12,000, 25% to €24,000, 35% to €36,000 and 45% above (2026 scale), after a 5% deduction for expenses.
- Selling (non-residents)
- The 15% tax on gains from selling property is suspended until 31 December 2026, so sales completed this year are generally not taxed on the gain.
- Wealth tax
- There is no separate wealth tax; the extra ENFIA charge on property holdings above €500,000 is the nearest equivalent.
- Tax residency
- You are Greek tax resident if your permanent or main home, habitual abode or centre of vital interests is in Greece, or if you spend more than 183 days there in any 12-month period (stays purely for tourism or medical treatment are excluded).
- Regimes for newcomers
- New residents can pay a flat €100,000 a year on all foreign income (plus €20,000 per family member) for up to 15 years if they invest at least €500,000 in Greece. Foreign pensioners can pay 7% on foreign income for 15 years, and people moving to work in Greece can have half their Greek employment or business income exempt for seven years.
Cyprus
- Annual property tax
- There is no annual property tax: immovable property tax was abolished from 1 January 2017. Owners still pay local charges such as refuse and sewerage fees, which vary by area.
- Rental income (non-residents)
- Cyprus rental income is taxed in Cyprus at the normal income tax rates (0–35%) after a 20% deduction, plus a 2.65% national health (GeSY) contribution on the gross rent. The defence contribution on rents ended after 2025.
- Selling (non-residents)
- Gains on Cyprus property are taxed at 20%. From 2026 each person has a lifetime exemption of up to €30,000, or up to €150,000 when selling a main residence, within an overall cap.
- Wealth tax
- There is no wealth tax in Cyprus.
- Tax residency
- You are Cyprus tax resident if you spend more than 183 days a year there, or at least 60 days if you also work or run a business in Cyprus, keep a home there and spend no more than 183 days in any other single country.
- Regimes for newcomers
- Residents who are not Cyprus-domiciled ('non-doms') pay no special defence contribution, so their dividends and most interest are tax-free in Cyprus. People taking a first job in Cyprus that pays over €55,000 a year can claim a 50% exemption on that income, with smaller exemptions for others.
United Kingdom
- Annual property tax
- Council tax is paid by whoever lives in the home (the tenant if it is let) and depends on the property's band and the council; the average Band D bill in England is £2,392 for 2026–27. Councils can double the bill on furnished second homes, and a High Value Council Tax Surcharge of £2,500–7,500 a year on homes worth £2 million or more, paid by owners, is planned from April 2028.
- Rental income (non-residents)
- UK rental profit is taxed at 20%, 40% or 45%, rising to 22%, 42% and 47% from 6 April 2027. Under the Non-Resident Landlord Scheme your letting agent or tenant deducts basic-rate tax unless HMRC approves paying you gross, and you file a Self Assessment return.
- Selling (non-residents)
- Non-residents pay capital gains tax on UK homes at 18% or 24% and must report the sale and pay within 60 days of completion, even if no tax is due.
- Wealth tax
- No wealth tax. Inheritance tax applies to UK property whatever your residence, above a £325,000 nil-rate band.
- Tax residency
- Residence is decided for each tax year (6 April to 5 April) under the Statutory Residence Test: 183 days in the UK makes you resident, and fewer days can count if you have a UK home, work or family ties. Residents are taxed on worldwide income.
- Regimes for newcomers
- The non-dom remittance basis ended on 6 April 2025. People who arrive after at least 10 consecutive tax years of non-residence can claim the four-year foreign income and gains (FIG) regime, which exempts foreign income and gains they choose to claim for up to four years, and inheritance tax on worldwide assets now depends on long-term residence (10 of the previous 20 tax years).
United Arab Emirates
- Annual property tax
- No annual property tax. Occupants pay a Dubai Municipality housing fee through the monthly DEWA utility bill (usually quoted as 5% of the annual rent for tenants), and owners pay yearly building service charges, which Dubai Land Department publishes in its service charge index.
- Rental income (non-residents)
- No income tax on rent for individuals who own in their own name; corporate tax applies only to people running a licensed business and to companies (9% on profits above AED 375,000).
- Selling (non-residents)
- No capital gains tax for individuals.
- Wealth tax
- No wealth tax and no personal income tax; ask a UAE lawyer about a will, because succession rules can otherwise decide who inherits property here.
- Tax residency
- There is no personal income tax, so UAE tax residence matters mainly when you need a tax residency certificate to show your home country. Whether you stop owing tax at home depends on that country's rules, so ask a tax adviser before you move.
- Regimes for newcomers
- The UAE does not tax individuals' income, rental income or capital gains, and VAT is 5%. Your home country may still tax you while you remain resident there, and the US taxes its citizens wherever they live.
United States
- Annual property tax
- Property tax in Miami-Dade is roughly 1.5–2% of taxable value a year: 2025 rates ranged from 14.9 to 24.3 mills by city (City of Miami 20.0, Miami Beach 18.8). The homestead exemption (about $50,000) and the 3% cap on yearly assessment rises are only for the permanent home of a US citizen or permanent resident; other homes have a 10% cap on rises for non-school taxes. Amendment 3 on the November 2026 ballot would cut that cap to 5% from 2027 if voters approve it.
- Rental income (non-residents)
- The US taxes rent at 30% of the gross amount, withheld by your agent or tenant, unless you elect to be taxed on net profit by giving Form W-8ECI and filing Form 1040-NR every year. Florida has no state income tax.
- Selling (non-residents)
- Gains are taxed in the US. When a foreign person sells, the buyer must withhold 15% of the price under FIRPTA (10% if the buyer will live there and the price is up to $1 million, and nothing up to $300,000), credited against the tax due on your US return.
- Wealth tax
- No wealth tax, but US estate tax can apply when a non-resident's US assets, such as a home, are worth more than $60,000, so take advice on how to hold the property.
- Tax residency
- Non-citizens become US tax residents with a green card or under the substantial presence test: at least 31 days this year and 183 days over three years, counting all of this year's days, a third of last year's and a sixth of the year before. US residents and citizens are taxed on worldwide income.
- Regimes for newcomers
- There is no special regime for newcomers, and the US taxes its citizens and green-card holders on worldwide income wherever they live. Florida has no state income tax, but federal tax still applies.
Turkey
- Annual property tax
- Owners pay yearly property tax (emlak vergisi) of 0.1–0.6% of the municipality's tax value, depending on the type of property and where it is; higher-value homes can also owe valuable housing tax (değerli konut vergisi). Check the current rate for your home with the municipality.
- Rental income (non-residents)
- Rent from Turkish property is taxed as income at progressive rates of 15–40% and must be declared on an annual tax return, including by non-residents.
- Selling (non-residents)
- Profit on a home sold within five years of buying it is taxed as income, with an inflation adjustment; sales after five years have been tax-free, so ask a tax adviser whether recent changes affect your purchase date.
- Wealth tax
- No wealth tax; inheritance and gift tax of 1–30% can apply to Turkish property.
- Tax residency
- You are a Turkish tax resident if your legal domicile is in Turkey or you stay more than six continuous months in a calendar year (short trips abroad do not break the stay). Residents are taxed on worldwide income.
- Regimes for newcomers
- Residents pay progressive income tax on worldwide income, and there is no flat-rate regime for new arrivals; check double tax treaty relief with a Turkish tax adviser.
Special regimes for newcomers
Several countries offer lower tax for a period to people who move there:
- Spain: the inbound workers' regime ("Beckham law") taxes qualifying newcomers under non-resident rules for the year of arrival and five more.
- Portugal: the old NHR regime is closed to new entrants; its successor (IFICI) applies to qualifying research and innovation roles, taxed at 20% for ten years.
- Italy: new residents from 2026 can pay a flat €300,000 a year on foreign income; inbound workers get a partial exemption.
- Greece: a flat €100,000 a year on foreign income for new residents who invest €500,000, and 7% for foreign pensioners.
- Switzerland: lump-sum taxation for foreigners who do not work in Switzerland, in cantons such as Geneva and Vaud (not Zürich).
- UK: the non-dom regime ended in April 2025 and was replaced by a four-year exemption on foreign income and gains for new arrivals.
- Monaco and the UAE: no personal income tax for residents (French nationals in Monaco are an exception).
Each regime has conditions, deadlines to opt in, and trade-offs. Ask an adviser before you arrive: some must be claimed in your first year.
Questions to ask your adviser
Before you move
Questions people ask
If I spend fewer than 183 days somewhere, am I safe?
Not necessarily. Having your home, family or main business there can make you resident with fewer days.
Do I pay tax on rent from my home country after I move?
Usually in the country where the property is, and possibly in your new country too, with a credit for the tax already paid. The treaty decides.
Is it better to buy through a company?
Sometimes, often not. Companies add costs, higher purchase taxes in some countries (Monaco, for example) and reporting duties. Get advice for your situation.
This guide is general information, not legal, tax or financial advice. Rules change; check the details with a local professional before you sign or pay anything.