Resident individuals pay tax on worldwide income; non-residents pay tax on Finnish-source income only. An individual who has a main home in Finland or is continuously present in the country for more than six months is considered to be resident. Individual income tax is charged at progressive rates to 32% on taxable income over 60,800. A municipal income tax also applies to earned income, and is charged at rates varying from 16% to 21%, depending on the municipality. In addition, members of certain churches pay a church tax of between 1% and 2.25%, depending on the municipality. Tax on income from capital, including capital gains, is charged at 28%. The amount of national and local taxes, wealth tax and health insurance payable is limited to a maximum of 60% of taxable income. The wealth tax is to be abolished in 2006. Capital gains on the sale of an individual's permanent residence are exempt after two years of ownership. Finland has a special tax regime for qualifying foreign specialists and executives resulting in a flat tax rate of 35%.