Portugal

The old NHR regime is closed to newcomers. Its replacement, IFICI ("NHR 2.0"), still gives 10 years of 20% tax on qualifying Portuguese work income and exempts most foreign dividends, interest and gains. But you only get it if you do a qualifying skilled job or innovation activity, so a passive investor or retiree does not qualify. Without it, Portugal taxes investment income at 28% and salaries at up to 48% plus a surcharge, so for most UK movers the question is whether IFICI applies to them.