Leaving Ireland? Expat tax regimes compared: Italy, Spain, Portugal, France and the Netherlands (2026)
One salary, five countries: your net pay with each country's regime for people moving in and without it, how long each lasts, what it asks of you, and the Irish tax to claim back before you go.
Moving on from Ireland: every regime on one salary
Net pay in Italy, Spain, Portugal, France and the Netherlands for the same gross salary, with each country's regime for people moving in and without it, how long each lasts and what it asks of you.
Bars: net pay with the regime (or without it, where that's better); the darkest is the highest among regimes open without an earlier link to the country. Orange mark: net pay without the regime.
| COUNTRY & REGIME | NET, NO REGIME | NET, REGIME | SAVING A YEAR | YEARS | SAVING OVER THE REGIME | TIME OUTSIDE FIRST | WHO IT'S FOR |
|---|---|---|---|---|---|---|---|
| Italy impatriati regime (rientro dei cervelli) | €47,339 | €63,640 | +€16,301 | 5 | €81,505 | 3 tax years (6–7 with the same group) | Highly qualified employees and professionals; 50% of income exempt (60% with a minor child) |
| Spain Beckham law (24% flat) | €53,853 | €56,783 | +€2,930 | 6 | €17,581 | 5 tax years | Employees, remote workers and directors; pays off only on higher salaries |
| Portugal Programa Regressar | €47,886 | €64,521 | +€16,635 | 5 | €83,174 | 5 full calendar years | Former Portuguese residents of any nationality; residence by 2026. For this date: only if the 2027 extension passes. |
| Portugal IFICI (20% flat) | €47,886 | €56,960 | +€9,074 | 10 | €90,737 | 5 years | Research, start-up and highly qualified roles |
| France Régime des impatriés (30%) | €52,836 | €58,171 | +€5,334 | up to 9 | €48,009 | 5 calendar years | Employees called from abroad (not the self-employed) |
| Netherlands 27% ruling | €52,029 | €63,017 | +€10,988 | 5 | €54,941 | 16 of the last 24 months over 150 km from the border | Employees hired from abroad above the salary norm |
Single employee, 2026 figures, full years at the same salary. Italy: Milan (Lombardia, 0.8%). Spain: the region above; a negative figure means ordinary IRPF is cheaper, so you wouldn't opt in. Portugal: mainland; Regressar and IFICI are alternatives. France: flat 30% premium, cadre, income-tax scale proposed in the 2027 Finance Bill. Netherlands: after the average basic health insurance premium (€1,884), which elsewhere is covered by taxes or social contributions rather than paid separately; 30% for the months of 2026, 27% from 2027. France: up to 9 years if you start in January. The same gross salary rarely buys the same life in each country: compare real offers, then open each country's calculator for the detail.
Estimates on 2026 figures for each country (France's income-tax scale as proposed in the 2027 Finance Bill) and Revenue.ie rates for the Irish refund. These are indicative, big-picture figures, not precise ones: each result depends on personal details the calculator can't see (family, other income, region, contract, start date, eligibility). Simplified: single employee, full-year figures. For guidance only, not personal tax advice. Get your Irish refund checked →
How this is calculated
In short: on tax alone, for a single employee on €80,000 who moves in 2027 and qualifies, the highest net pay is in Italy, with the impatriati regime (rientro dei cervelli): €63,639.53 a year, +€16,301 over ordinary tax. If you lived in Portugal before, its Programa Regressar adds +€16,635, but only for residence by the end of 2026 unless the proposed 2027 extension passes; Spain's Beckham law adds only €2,930 at this salary and costs money below about €55,000–€65,000. The longest regimes are Portugal's IFICI (10 years) and France's impatriés (up to 9).
- Italy, impatriati: 50% of income exempt (60% with a minor child) for 5 years, up to €600,000 a year; 3 years outside Italy, high qualification, 4-year stay. Employees and partita IVA professionals.
- Spain, Beckham law: 24% flat on salary up to €600,000 for 6 years; 5 years outside Spain; employees, remote workers and directors. No allowances, so it only wins on higher salaries.
- Portugal, Regressar: half the salary out of IRS for 5 years, for anyone resident in Portugal before and away for 5 full years; residence must start by the end of 2026 (2027 proposed).
- Portugal, IFICI: 20% flat for 10 years on research, start-up and highly qualified roles; 5 years outside Portugal.
- France, impatriés: the impatriation premium (flat 30% of net pay or the contract amount) exempt from income tax until the end of the 8th year after you start; 5 years outside France; employees called from abroad.
- Netherlands, 30% ruling: 30% of salary tax-free in 2026, 27% from 2027, for 60 months, above a salary norm; hired from abroad and living over 150 km away before.
What the comparison can't tell you: the same gross salary rarely buys the same life. Salaries, rents and costs differ by city, and social contributions buy different pensions and health cover. Use the table to see which regime is worth a closer look, then open that country's calculator: each one has the eligibility check, the regional rates and the detail.
How the calculator works: it runs the same functions as each country's calculator for one single employee on 2026 figures (Italy in Milan, Spain in the region you pick, Portugal mainland, France as a cadre, the Netherlands after the average €1,884 health insurance premium, which elsewhere is covered by taxes or social contributions rather than paid separately), uses your move date for the Dutch 30%/27% split and the Regressar deadline, multiplies the yearly saving by each regime's length in full years, and reconciles your last Irish year with Revenue's 2026 rates (2027 as announced in Budget 2027 — subject to the Finance Bill).
Questions people ask
Which country has the best tax regime for people moving from Ireland?
It depends on your salary, your past, your job and when you move, and tax is only part of the decision. For a single employee on €80,000 moving in 2027, the highest net pay among the regimes open to anyone who qualifies is in Italy, with the impatriati regime (rientro dei cervelli): €63,639.53 a year. Portugal's Regressar can beat it, but only if you lived in Portugal before and become resident in time. Italy needs a qualification and a 4-year stay; the Dutch ruling needs a salary above the norm.
Do all these regimes work for people of any nationality?
Yes. None of them depends on nationality: Italians, Spaniards, Portuguese, French and Dutch returning from Ireland can use them on the same terms as anyone else, as long as they've been away long enough and meet the other conditions. Portugal's Regressar additionally requires that you lived in Portugal at some point before.
Why is the Spanish regime worth so little at lower salaries?
Because the Beckham law replaces the progressive scale and all allowances with a flat 24% on the whole salary. Below about €55,000–€65,000, depending on the region, ordinary IRPF with its personal allowance costs less. On €40,000 in Madrid the Beckham law would cost €2,396 a year more, so you simply wouldn't opt in.
Can I combine two regimes, or use one after another?
Each country's regime is separate, so moving on from one country to another means meeting the next country's conditions from scratch. Within Portugal, Regressar, IFICI and IRS Jovem are alternatives: you can use only one, and an NHR application rules out Regressar and IFICI.
How precise is this comparison?
It's a big-picture comparison, not a precise figure. It assumes a single employee, a full year at the same gross salary in every country and no other income, with fixed assumptions for each country (Milan, a Spanish region, mainland Portugal, a French cadre). Family situation, region, contract, start date and eligibility can all change the result: use it to shortlist, then check the country's own calculator and get personal advice.
What should I sort out in Ireland before I leave?
Claim your final-year refund: payroll gave you a twelfth of your credits and 20% band each month, so leaving part-way through the year usually leaves money with Revenue. Make sure your employer reports your leaving date, keep a bank account Revenue can pay into, and check split-year treatment for any income after you go.
Rates last updated: October 2026 · How we verify
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