Cyprus
Progressive rates of 0–35% with the first €22,000 tax-free, a 17-year non-dom exemption on dividends and interest, and a 60-day rule that makes residency remarkably light to hold. Corporate tax rose to 15% in 2026.
- First €22,000 of taxable income tax-free
- Non-dom: dividends & most interest exempt for 17 years
- Since 2026: non-dom extendable +5 years per €250,000 (max two)
- 60-day rule — dual tax residence elsewhere allowed since 2026
Full Cyprus guide →Greece
Rates of 9–44%, offset by three powerful newcomer regimes: a €100,000 flat non-dom fee, a 7% flat tax on foreign pensions, and a 50% income-tax discount for relocating workers. The ENFIA property tax is low.
- €100,000/year flat non-dom regime, up to 15 years
- 7% flat tax on foreign pension income
- 50% income-tax discount for relocating workers, 7 years
- Proposed, not yet in force: 15% property transfer tax (vs 3%) for non-EU/EEA tax residents from 1 July 2027
Full Greece guide →Dubai
No personal income, capital gains or rental tax at all; 5% VAT and a 9% corporate tax above AED 375,000 of profit. The one essential is succession planning — a DIFC will registered early.
- 0% personal income, capital gains and rental tax
- 9% corporate tax above AED 375,000; free-zone 0% options
- DIFC wills to fix inheritance certainty
Full Dubai guide →