Non-domiciled (non-dom)

Non-domiciled (informally non-dom) is the tax status of someone who is resident in a country but not domiciled (in legal sense: not born there or with permanent ties). This status usually gives access to special regimes, typically remittance basis taxation.

EU/European countries with relevant non-dom regime:

• Malta — most stable system. Non-domiciled residents: 15% on remitted income + min tax €5,000/year.
• Cyprus — 17-year non-dom: total exemption on foreign dividends.
• Ireland — non-dom: exemption on non-remitted foreign income (under review).
• United Kingdom — historical regime drastically cut in 2024-2025: now only applies the first 4 years.

Non-EU countries:

• Thailand — since 2024 applies remittance basis logic to tax residents (effectively similar to non-dom).

Who qualifies in each country:

• Generally: not born there + no "domicile of choice" (historical permanent tie).
• Malta and Cyprus also apply to those voluntarily acquiring residency without renouncing foreign domicile.

For Spanish nomads: Malta and Cyprus are the most realistic non-dom destinations. Watch economic substance — European regulators are tightening enforcement.