AgentsProp
Moving abroad

Moving abroad, one step at a time

The order things happen in, the paperwork that takes longest, and what is different in each country.

A twelve-week plan

Start with the slowest things: permits, school places and a lease.

12 weeks before
Decide and apply
- Check which residence route applies to you
- Apply for schools: good ones fill early
- Ask your bank about moving money abroad
- List documents you will need: passports, birth and marriage certificates, payslips, references
- Get official translations or apostilles where needed
6 weeks before
Find the home
- Shortlist two or three neighbourhoods
- Book a temporary flat for the first month
- View homes, in person or by live video with someone you trust
- Never pay a deposit for a home you have not seen
- Get quotes from movers and check customs rules for your belongings
Week one
Arrive and register
- Register your address with the town hall or police
- Get your tax number if you do not have it yet
- Open a local bank account
- Get a local phone number
- Sign up for health insurance or the public system
First month
Settle in
- Put utilities and internet in your name
- Exchange or register your driving licence
- Find a doctor, a dentist and the nearest pharmacy
- Learn the bin and recycling days
- Check your tax position: residency starts sooner than many people think

What to sort out

Residency and visas

EU citizens register; others need a visa or permit before they move. Buying a home rarely gives you the right to live there.

Residency and visas: the basics

Tax

When you become tax resident, how double-tax treaties work, and the property taxes you pay every year.

Tax when you move abroad or own a home there

Schools

International, bilingual or local: curricula, admissions calendars and what fees to expect.

Choosing an international school

Supermarkets and daily life

Which chains are cheap or premium, Sunday opening, utilities, internet and banking.

Supermarkets, utilities and banking in your first month

Neighbourhoods

How to shortlist areas from abroad: commute, schools, noise, holiday lets and price.

How to choose a neighbourhood from abroad

Buy or rent first?

Why most people should rent for a year first, and when buying straight away makes sense.

Buy or rent when you move abroad?

Country by country

The rules that change most between countries. Open a country to read the details.

Residency and foreign buyers

Spain

Foreign buyers: No restrictions on foreigners buying; you need an NIE tax number. A proposed tax of up to 100% for non-EU non-resident buyers (2025) has not become law. The golden visa for property investors closed on 3 April 2025.
Residency: EU, EEA and Swiss citizens staying more than three months register for a registration certificate. Others need a visa first, such as the non-lucrative visa (about €2,400 a month for one person in 2026), the digital nomad route (about €2,450 a month) or a work permit, then a TIE card.
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.

Portugal

Foreign buyers: There are no restrictions on foreigners buying property. Since May 2026 non-residents buying a home pay a flat 7.5% IMT unless they become resident within two years or let the home long term at a moderate rent, and buying property no longer leads to a golden visa.
Residency: EU, EEA and Swiss citizens can live here freely and register with the town hall after three months. Other nationals need a national visa (for example for work, study, passive income or remote work) and then a residence permit from AIMA, the immigration agency, which has had long backlogs.
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%.

France

Foreign buyers: There are no restrictions on foreigners buying property in France. Every sale is completed by a notary, who also collects the taxes.
Residency: EU, EEA and Swiss citizens can live in France without a residence card if they work or have enough income and health insurance. Others need a long-stay visa, such as the visitor visa for people who will not work (at least €1,477.93 a month net for one person in 2026), or a talent or employee permit; owning a home gives no right to stay.
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.

Italy

Foreign buyers: EU citizens and foreigners legally resident in Italy can buy freely. Other non-EU nationals can buy if their country lets Italians buy there (reciprocity), which the US, UK, Canada and Australia meet. You need an Italian tax code (codice fiscale) to buy.
Residency: EU citizens can live in Italy freely and register as residents at the town hall. Non-EU buyers need a visa, such as the elective residence visa for people with stable passive income who will not work (consulates often look for about €31,000 a year for one person), or a work, investor or digital nomad route; owning a home gives no right to stay.
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.

Switzerland

Foreign buyers: Under Lex Koller, people living abroad, and non-EU/EFTA residents without a C permit except for their own main home, need cantonal authorisation. Holiday homes are possible only in designated tourist areas under cantonal quotas, which exist in Bern, Vaud and Ticino but not in Zürich, Geneva, Zug or Basel-Stadt. EU/EFTA cross-border commuters may buy a second home near their place of work.
Residency: EU/EFTA citizens register within 14 days and receive an L permit (contracts under 12 months) or a five-year B permit; others need an employer-sponsored permit under annual quotas (2026: 4,500 B and 4,000 L, plus a separate UK quota). Basic health insurance is compulsory within three months of arrival.
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.

Monaco

Foreign buyers: No specific restrictions: foreigners and non-residents can buy in their own name or through a company. Buying does not by itself give you the right to live in Monaco.
Residency: Anyone over 16 staying more than three months a year needs a residence card from the Sûreté Publique, based on a home suited to the household, proof of means and a clean criminal record. EU and EEA citizens need no visa; most others, including UK citizens, need a French long-stay establishment visa first.
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.

Croatia

Foreign buyers: Citizens and companies of EU countries, Iceland, Liechtenstein and Norway buy on the same terms as Croatians; Swiss citizens need no consent but must show registered temporary residence. Everyone else needs consent from the Ministry of Justice, Administration and Digital Transformation, given only where reciprocity exists: yes for the UK and most US states, but not for Canadian buyers of homes until 31 December 2026 or Australian buyers of existing homes until 31 March 2027. Non-EU buyers cannot acquire agricultural land.
Residency: EU/EEA and Swiss citizens can stay three months, then register temporary stay with the police within eight days; permanent stay follows after five years. Others need a temporary stay permit for a set purpose, such as work, family, study or remote work as a digital nomad, granted for up to a year at a time; owning property is not a ground. Non-EU nationals must report their address to the police within three days of arrival.
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.

Greece

Foreign buyers: EU citizens can buy anywhere in Greece. Non-EU buyers can also buy, but property in designated border areas, including some islands, needs prior approval. You need a Greek tax number (AFM) to buy.
Residency: EU citizens can live in Greece freely and register as residents. Non-EU buyers can get a renewable residence permit (golden visa) by buying a single home of at least 120 m², which cannot be let short-term: since September 2024 the minimum is €800,000 in the most sought-after areas such as Attica and Thessaloniki and €400,000 elsewhere; there are also permits for financially independent people.
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).

Cyprus

Foreign buyers: EU citizens can buy freely. Non-EU buyers need permission from the Council of Ministers, which has usually taken about a month; check the current rules for third-country nationals with a Cyprus lawyer before you commit.
Residency: EU citizens can live in Cyprus freely and register with the immigration authorities. Non-EU buyers who invest at least €300,000 plus VAT can apply for permanent residence, subject to conditions such as proof of income from abroad; others need a temporary permit, for example as a visitor or employee.
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.

United Kingdom

Foreign buyers: There are no restrictions on foreign individuals buying homes in England. An overseas company that owns or buys UK property must register its beneficial owners on the Register of Overseas Entities at Companies House.
Residency: Owning a home in the UK gives no right to live there: you need a visa such as Skilled Worker or Global Talent, and the investor visa closed to new applicants in 2022. Visitors can usually stay up to six months at a time, and many nationalities now need an Electronic Travel Authorisation before travelling.
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.

United Arab Emirates

Foreign buyers: Foreigners can buy freehold property in Dubai's designated freehold areas. Outside those areas ownership is reserved for UAE and GCC nationals and their companies.
Residency: Buying property worth AED 2 million or more at purchase (a mortgaged home counts if the bank confirms what has been paid) lets you apply for a 10-year renewable golden visa through Dubai Land Department. Owners of cheaper homes can apply for a two-year investor residence permit, but the value rules have changed, so check with Dubai Land Department.
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.

United States

Foreign buyers: There is no general federal restriction, but Florida's 2023 law (SB 264) bars people domiciled in China who are not US citizens or green-card holders from buying, apart from one home of up to 2 acres at least 5 miles from a military base for holders of a non-tourist visa or asylum. People and companies linked to China, Russia, Iran, North Korea, Cuba, Venezuela's government or Syria also cannot buy within 10 miles of military bases or critical infrastructure. A federal appeals court declined to block the law in November 2025, so take legal advice if it could apply to you.
Residency: Owning a home in the US gives no visa or right to stay. Investor routes such as the E-2 treaty investor visa or an EB-5 green card require investment in a business, not a home.
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.

Turkey

Foreign buyers: The government decides which nationalities may buy and can attach conditions; foreigners cannot buy in military zones and need the governor's permission in special security zones. Each person can own up to 30 hectares, foreign ownership may not exceed 10% of a district's area, and the title office needs an expert valuation report, proof of payment through a bank and compulsory earthquake insurance.
Residency: Owning a home lets you apply for a short-term residence permit (usually up to two years at a time) if the property meets the current value threshold, reported as US$200,000 in metropolitan provinces and US$100,000 elsewhere, and the neighbourhood is open to new foreign residents. Buying property worth at least US$400,000 and declaring that you will not sell it for three years can qualify you for Turkish citizenship.
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.

Tax for residents and owners

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.

Supermarkets and Sunday shopping

Country	Budget	Mid-range	Premium	Sunday
Spain	Lidl, Aldi	Mercadona, Carrefour, Covirán	El Corte Inglés	Large supermarkets usually close on Sundays and public holidays except on a set number of authorised dates and in designated tourist areas; smaller shops have more freedom.
Portugal	Lidl, Aldi	Continente, Pingo Doce, Auchan	El Corte Inglés	Shops may open on Sundays and most supermarkets do.
France	Lidl, Aldi	E.Leclerc, Carrefour, Intermarché, Auchan, Super U	Monoprix, La Grande Épicerie de Paris, Biocoop	Food shops, including supermarkets, may open on Sunday mornings until 1pm. Shops in designated tourist zones can open all day, but most of France closes on Sunday afternoons.
Italy	Eurospin, Lidl, MD, Aldi, Penny	Conad, Coop, Carrefour, Despar, Pam	Esselunga, Eataly, NaturaSì	Shops are allowed to open on Sundays; many city supermarkets do, while elsewhere Sunday opening is often mornings only. Most shops close on public holidays.
Switzerland	Aldi Suisse, Lidl, Denner	Migros, Coop, Volg	Globus, Manor Food	Most shops close on Sundays; shops at large stations and airports and petrol-station shops are the main exceptions. Geneva also allows two Sunday openings a year plus 31 December.
Monaco	–	Carrefour (hypermarket, Fontvieille), Carrefour Market (La Condamine)	–	Carrefour in Fontvieille opens on Sundays from 9:00 to 19:00 and the markets open every day; many residents also shop in nearby France.
Croatia	Lidl, Kaufland	Konzum, Tommy, Plodine, Spar, Studenac	–	Shops close on Sundays and public holidays, but each retailer may choose 16 Sundays a year to open. Shops at stations, airports, ports, petrol stations, hospitals, hotels, marinas and campsites are exempt, and online orders are allowed.
Greece	Lidl	Sklavenitis, My Market, Masoutis, Kritikos, Galaxias	AB Vassilopoulos, Thanopoulos	Most shops and supermarkets close on Sundays, except in designated tourist areas and on a few Sundays a year.
Cyprus	Lidl	Alphamega, Sklavenitis, Metro	–	Sunday opening varies by area and season, so check local store hours; several chains also deliver.
United Kingdom	Aldi, Lidl, Iceland	Tesco, Sainsbury's, Asda, Morrisons, Co-op	Waitrose, M&S Food	In England and Wales large stores (over 280 m²) may open for only six hours on Sundays, between 10am and 6pm, and must close on Easter Sunday and Christmas Day; smaller shops can open longer, and Scotland has no restrictions.
United Arab Emirates	Lulu	Carrefour, Choithrams	Spinneys	Supermarkets open seven days a week, including Sundays.
United States	Aldi, Walmart	Publix, Sedano's, Target	Whole Foods Market, The Fresh Market	No Sunday trading restrictions: supermarkets open every day.
Turkey	BİM, A101, ŞOK	Migros, CarrefourSA	Macrocenter	Supermarkets and shopping centres open seven days a week.

Places we know well

Neighbourhoods, schools, supermarkets and tax for six places people move to.

Monaco

43.74° N, 7.42° E

Tiny, safe and tax-light. Space is the luxury.

2-bed rent: €8,000–13,000
Price per m²: €45,000–70,000

Read the guide For sale To rent

Zürich

47.38° N, 8.54° E

Lake, Alps and finance. Few flats, fierce competition.

2-bed rent: CHF 2,600–3,800
Price per m²: CHF 15,000–21,500

Read the guide For sale To rent

Geneva

46.20° N, 6.14° E

International city on the lake, with France on the doorstep.

2-bed rent: CHF 2,800–4,000
Price per m²: CHF 13,500–19,000

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Costa del Sol

36.51° N, 4.88° W

Sun most of the year, an airport with routes everywhere, and fast-rising rents.

2-bed rent: €1,350–2,000
Price per m²: €3,700–6,000

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Lisbon

38.72° N, 9.14° W

Light, hills and the Atlantic. Popular, and no longer cheap.

2-bed rent: €1,600–2,400
Price per m²: €5,000–8,000

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Dubrovnik

42.64° N, 18.11° E

A walled city on the Adriatic. Quiet in winter, busy in summer.

2-bed rent: €900–1,450
Price per m²: €4,000–6,500

Read the guide For sale To rent

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Moving abroad, one step at a time

A twelve-week plan

Decide and apply

Find the home

Arrive and register

Settle in

What to sort out

Residency and visas

Tax

Schools

Supermarkets and daily life

Neighbourhoods

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Country by country

Residency and foreign buyers

Tax for residents and owners

Supermarkets and Sunday shopping

Places we know well

Monaco

Zürich

Geneva

Costa del Sol

Lisbon

Dubrovnik

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