Country comparison

If you work remotely for a foreign company, Spain is the only one of these five that lets you in. The others need a local employer or a listed profession.

• Italy — Rule: 50% of income exempt (60% with a dependent child), cap €600k · Remote work: Yes, if the work is physically performed in Italy. · Key condition: Not resident in the prior 3 years; a degree or 5 years of qualified experience; commit to staying 4 years. (Source: calcolalordonetto.it/en/impatriati-tax-regime, as of 2026-09)
• Spain — Rule: flat 24% up to €600k · Remote work: Yes — since 2023, including DNV holders. · Key condition: No Spanish tax residency in the prior 5 years; apply within 6 months of registering with Social Security. (Source: sede.agenciatributaria.gob.es (Modelo 149), as of 2026-09)
• Cyprus — Rule: 50% of salary exempt if the salary is above €55k · Remote work: No — employment income only, with a Cyprus employer and payroll. · Key condition: Not resident in the prior 10 years. A reform shortening this to 10 years is under discussion — verify before relying on it. (Source: cyprustaxlife.com/learn/salary-exemption-cyprus, as of 2026-09)
• Greece — Rule: 50% of Greek-source income exempt · Remote work: No — requires employment with a Greek entity or Greek business activity. · Key condition: Not resident 5 of the prior 6 years; a declaration to stay 2 years. (Source: greeklawfirm.co.uk · taxatlas.io/country/greece/income-tax, as of 2026-09)
• Portugal — Rule: flat 20% on qualifying Portuguese employment or self-employment income · Remote work: No — the role must be performed at a qualifying Portuguese entity. · Key condition: Not resident in the prior 5 years; a listed profession or company; apply by 15 January of the following year. (Source: fresh-legal.com/ifici-nhr-2-portugal-tax-guide, as of 2026-09)

Estimates on employment income, before social security and regional surcharges. Sources and dates per row. Not tax advice.