| Primary Goal | Global tax optimization for investors and business owners | European residency for capital preservation and mobility | Permanent EU residency for non-EU nationals through investment and family inclusion | Flexible residency with a path to EU citizenship | Immediate EU permanent residency with a route to citizenship | Fast-track permanent residency through real estate or business investment | Extended stay in Cyprus for non-EU nationals without employment | Tax optimization and residency for HNWIs or senior executives | Residency for financially independent individuals without local employment |
| Investment Amount | Flat €200,000 annual tax on all foreign-sourced income | €250,000 investment in a real estate fund OR €1,000,000 donation to a Hungarian university | €375,000 property purchase or €14,000/year lease + €60,000 admin fee + €37,000 contribution + €2,000 donation (+ €7,500 per adult dependant) | €500,000 in funds, €250,000 in cultural donations, or €500,000 in research/startups | €512,000 in a government-approved investment fund | €300,000+VAT in real estate, company shares, or investment funds | €10,000 bank deposit + €2,000/month income from abroad | No fixed investment; Cat 2 requires £2M net worth and property lease/purchase | No fixed investment; proof of funds and private medical insurance; register with Department of Income Tax |
| Duration of Benefit/Visa | Up to 15 years | 10-year renewable residence permit | Permanent residency (lifetime); residence card renewable every 5 years | 5-year renewable residence permit | Permanent residency (Lifetime, with renewals every 5 years for ID card) | Permanent residency from day one (lifetime, with renewals) | 1-year renewable temporary residence permit | Indefinite (subject to continued compliance and renewals as required) | Renewable residence status via Civilian Registration Card (validity as issued by CSRO) |
| Family Inclusion | Family members can be added for an additional €25,000 each | Family members can be included | Spouse, children, parents, and grandparents (with proof of dependency) | Spouse, children, and dependent parents included | Spouse, children, and parents eligible for residency | Spouse, children under 18 and adult children (18–25) if studying abroad | Spouse and children under 18 | Yes, family can be included under same certificate | Spouse and dependants may be included subject to proof of means and insurance |
| Residency Requirement | Requires relocation to Italy to benefit from the tax regime | No requirement to live in Hungary, speak the language or meet any stay requirements | No physical stay requirement | Only 7 days/year required in Portugal | No residency requirement | No physical stay required | Cannot be absent from Cyprus for more than 3 consecutive months | No minimum stay (30 days/year recommended for tax residency) | No employment permitted; no formal minimum stay specified |
| Schengen Access | Yes, as Italy is an EU member | Yes, visa-free access across 27 EU countries (Schengen Zone) | Yes, visa-free travel within Schengen Area (90 days in 180-day period) | Yes, visa-free travel across 27 EU countries | Yes, visa-free travel within the Schengen Area | Yes | No (Cyprus is in the EU but not in the Schengen Zone) | No (Gibraltar is not in the Schengen Zone; travel depends on nationality) | No (Gibraltar is not in the Schengen Zone; travel depends on nationality) |
| Processing Time | Not specified for the tax regime itself; likely depends on general relocation and tax ruling processes | 60 to 90 days | 4 to 6 months | Approximately 6 months | Approximately 8 months | 6–8 months | 2–4 months | Varies (typically a few weeks to months) | Varies (case-by-case through CSRO) |
| Additional Tax Benefits | No wealth or inheritance tax on foreign assets under this regime. Entrepreneurs can benefit from Italy's 'regime forfettario' (flat 15% or 5% for qualifying new businesses) | N/A (Focused on residency and mobility benefits, not specific tax optimization beyond basic residency) | No automatic tax benefits. MPRP holders are taxed on Maltese income and foreign income only if remitted to Malta, unless resident and domiciled. No worldwide taxation. Tax advice recommended. | Non-Habitual Residency (NHR) regime offers tax exemptions on foreign income for 10 years | Option to become a Bulgarian tax resident or retain tax residency elsewhere | No tax on foreign income unless resident; income from abroad required | No tax benefits; not intended for tax optimization | No VAT, no inheritance tax, no capital gains tax; Cat 2 annual tax capped; HEPSS annual tax capped | No special tax cap; standard Gibraltar tax rules apply (jurisdiction has no VAT/CGT/inheritance tax) |
| Ideal For | Family offices, global entrepreneurs and private investors seeking to consolidate operations in a stable, EU-aligned jurisdiction with favorable tax treatment | Investors seeking a European foothold without operational obligations, for portfolio diversification, geopolitical hedging, or future-proofing family mobility | High-net-worth individuals seeking stable EU residency with family inclusion and mobility | Investors seeking EU access, lifestyle benefits, and eventual citizenship | Investors seeking straightforward and cost-effective residency-by-investment programs in Europe | Investors seeking secure EU PR with citizenship path and family benefits | Retirees, remote earners, or long-term visitors seeking extended EU stay | HNWIs seeking tax efficiency or executives with specialist skills | Retirees, remote income earners, financially independent individuals seeking a simple Gibraltar base |
