Taxation of researchers

Tax exemption

Usually, if you move to another country to work, you'll also have to pay tax there.

Find out more on income taxation in Europe.

Warning

But researchers in the EU can sometimes simply continue paying tax in their home country.

This is often the case if you are a visiting PhD student, or if your income comes from a public body in your home country. In that case, your income is covered by the bilateral tax agreements Open as an external link between your home country and your new country of residence.

These seek to avoid double taxation, but there is likely to be paperwork to complete before you move.

Paying tax as a post-doc

Post-doctoral researchers will usually have to pay tax in their country of residence, either as employees of a university/research institution there, or as self-employed workers conducting research in partnership with such institutions.

Tax situation by country

As the terms of double taxation agreements can vary widely, please check the situation in the country you intend to move to.

Find out more on national portals:

FAQs

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Last checked: 24/06/2024
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