- 82 jurisdictions
- Search, filter and compare
- Data verified · August 2026
| Jurisdiction | System | Foreign-source income | Local-source income | Capital gains | Days to become resident | CFC rules | Source |
|---|---|---|---|---|---|---|---|
| 🇦🇱 Albania | Worldwide | 0% to 23% | 0% to 23% | 15% | 183 days | No | PwC Tax Summaries |
| 🇦🇩 Andorra | Worldwide | 0% to 10% | 0% to 10% | 10% | 183 days | No | Departament de Tributs i de Fronteres |
| 🇦🇮 Anguilla | No tax | 0% | 0% | 0% | Not stated | No | Government of Anguilla |
| 🇸🇦 Saudi Arabia | No personal income tax | 0% | 0% | 0% | 30 / 183 days | No | PwC Tax Summaries |
| 🇩🇿 Algeria | Worldwide | 20% to 35% | 20% to 35% | 15% | 183 days | No | Direction générale des impôts |
| 🇦🇷 Argentina | Worldwide | 5% to 35% | 5% to 35% | 15% | 183 days | Yes | PwC Tax Summaries |
| 🇦🇲 Armenia | Worldwide | 20% (flat rate) | 20% (flat rate), dividends 5%, rent 10% | 10% to 20% | 183 days | No | PwC Tax Summaries |
| 🇧🇸 Bahamas | No tax | 0% | 0% | 0% | 90 days * | No | Department of Inland Revenue |
| 🇧🇭 Bahrain | No tax | 0% | 0% | 0% | Not stated | No | PwC Tax Summaries |
| 🇧🇿 Belize | Territorial | 0% | Up to 25% | 0% | 183 days | No | Belize Tax Service |
| 🇧🇲 Bermuda | No tax | 0% | 0% | 0% | Not stated | No | Government of Bermuda |
| 🇧🇾 Belarus | Worldwide | 13% (25% on high income) | 13% (25% on high income) | 13% | 183 days | No | Ministry of Finance of Belarus |
| 🇧🇴 Bolivia | Territorial | 0% | 13% | 13% | Not stated (the concept of tax residency does not exist as such) | No | PwC Tax Summaries |
| 🇧🇷 Brazil | Worldwide | 0% to 27.5% | 0% to 27.5% | 17.5% (flat rate since 1 January 2026) | 183 days | Yes | PwC Tax Summaries |
| 🇧🇬 Bulgaria | Worldwide | 10% | 10% | 10% | 183 days | Yes | PwC Tax Summaries |
| 🇧🇪 Belgium | Worldwide | 25% to 50% | 25% to 50% | 10% since 1 January 2026 (first €10,000 exempt, potentially rising to €15,000) | 183 days | Yes | PwC Tax Summaries |
| 🇰🇭 Cambodia | Worldwide | 0% to 20% | 0% to 20% | 0.1% (on disposal value, not the gain) | 182 days | No | PwC Tax Summaries |
| 🇶🇦 Qatar | No tax | 0% | 0% | 0% | Not stated | No | PwC Tax Summaries |
| 🇨🇱 Chile | Worldwide * | 0% for the first three years of residency, then 0% to 40% | 0% to 40% | 0% to 40% | 183 days (six consecutive months, or more than six months over two consecutive tax years) | Yes | PwC Tax Summaries |
| 🇨🇳 China | Worldwide | 3% to 45% | 3% to 45% | 20% | 183 days | Yes | PwC Tax Summaries |
| 🇨🇾 Cyprus (general regime) | Worldwide | 0% to 35% | 0% to 35% | 0% on securities | 183 days | Yes | PwC Tax Summaries |
| 🇨🇾 Cyprus Non-Dom | Non-Dom | 0% on dividends and interest, general scale for the rest | 0% to 35% | 0% | 60 days | Yes | PwC Tax Summaries |
| 🇨🇴 Colombia | Worldwide | Up to 39% | Up to 39% | 0% to 15% | 183 days | Yes | PwC Tax Summaries |
| 🇨🇷 Costa Rica | Territorial | 0% | Up to 25% | 15% | 183 days | No | PwC Tax Summaries |
| 🇦🇪 UAE (United Arab Emirates) | No personal income tax, with corporate tax | 0% for individuals, 9% for companies above AED 375,000 | 0% for individuals, 9% for companies | 0% | 90 / 183 days | No | PwC Tax Summaries |
| 🇪🇨 Ecuador | Worldwide | 0% (exempt if taxation abroad is demonstrated) | 0% to 37% | 0% to 37% | 183 days | No | PwC Tax Summaries |
| 🇪🇸 Spain | Worldwide | Up to 47% | Up to 47% | 19% to 30% | 183 days | Yes | PwC Tax Summaries |
| 🇪🇪 Estonia | Worldwide | 22% | 22% | 22% | 183 days * | Yes | PwC Tax Summaries |
| 🇵🇭 Philippines | Worldwide | 0% to 35% | 0% to 35% | 15% on unlisted shares, 0.6% on the disposal value of listed shares | 180 days | No | PwC Tax Summaries |
| 🇫🇯 Fiji | Worldwide | 18% to 40% (above FJD 50,000) | 0% to 40% | 10% | 183 days | No | Fiji Revenue and Customs Service |
| 🇬🇪 Georgia | Territorial | 0% | 20% | 0% on foreign-source gains, 20% on Georgian-source gains | 0 / 183 days | No | PwC Tax Summaries |
| 🇬🇮 Gibraltar | Worldwide | 5% to 39% | 5% to 39% | 0% | 183 days | No | PwC Tax Summaries |
| 🇬🇹 Guatemala | Territorial | 0% | 5% to 7% | 10% | 183 days | No | PwC Tax Summaries |
| 🇬🇬 Guernsey | Worldwide | 20% * | 20% | 0% | 91 days | No | PwC Tax Summaries |
| 🇭🇳 Honduras | Territorial | 0% | 0% to 25% | 10% | 90 days | No | PwC Tax Summaries |
| 🇭🇰 Hong Kong | Territorial | 0% | 2% to 17% | 0% | 180 days | No | PwC Tax Summaries |
| 🇭🇺 Hungary | Worldwide | 15% | 15% | 15% | 183 days | Yes | PwC Tax Summaries |
| 🇮🇩 Indonesia | Worldwide | 5% to 35% | 5% to 35% | 5% to 30% | 183 days | Yes | PwC Tax Summaries |
| 🇲🇺 Mauritius | Territorial | 0% (foreign income is taxed only if remitted) | 0% / 10% / 20% | 0% | 183 days (or 270 days over the previous three years) | No | PwC Tax Summaries |
| 🇰🇾 Cayman Islands | No tax | 0% | 0% | 0% | Not stated | No | PwC Tax Summaries |
| 🇹🇨 Turks and Caicos Islands | No tax | 0% | 0% | 0% | Not stated | No | Turks and Caicos Islands Government |
| 🇻🇬 British Virgin Islands | No tax | 0% | 0% | 0% | Not stated | No | Government of the Virgin Islands |
| 🇮🇹 Italy | Worldwide | 0% to 43%, special regime: annual flat amount | 0% to 43% | 26% (0% under the flat tax on foreign assets, except qualifying holdings during the first five years) | 183 days | Yes | PwC Tax Summaries |
| 🇰🇼 Kuwait | No tax | 0% | 0% | 0% | Not stated | No | PwC Tax Summaries |
| 🇱🇻 Latvia | Worldwide | 25.5% / 33% | 25.5% / 33% | 25.5% | 183 days | Yes | PwC Tax Summaries |
| 🇱🇹 Lithuania | Worldwide | 20% / 25% / 32% | 20% / 25% / 32% | 15% (20% on high income) | 183 days | Yes | PwC Tax Summaries |
| 🇱🇺 Luxembourg | Worldwide | 0% to 42% | 0% to 42% | 0% if assets are held for more than six months, otherwise taxed as ordinary income | 183 days | Yes | PwC Tax Summaries |
| 🇲🇰 North Macedonia | Worldwide | 10% | 10% | 10% on 70% of the gain | 183 days * | No | PwC Tax Summaries |
| 🇲🇾 Malaysia | Territorial | 0% (foreign-income exemption extended to 31 December 2036, provided it was taxed at source) | 0% to 30% | 0% | 182 days | No | PwC Tax Summaries |
| 🇲🇹 Malta | Non-Dom | 0% without remittance, annual minimum of €5,000 if foreign income exceeds €35,000 | 0% to 35% | 0% on foreign-source capital gains, even if remitted | 183 days | Yes | PwC Tax Summaries |
| 🇲🇦 Morocco | Worldwide | 0% to 37% | 0% to 37% | 20% | 183 days | No | PwC Tax Summaries |
| 🇲🇪 Montenegro | Worldwide | 9% to 15% | 9% to 15% | 15% | 183 days | No | PwC Tax Summaries |
| 🇲🇽 Mexico | Worldwide | Up to 35% | Up to 35% | 10% | 183 days | Yes | PwC Tax Summaries |
| 🇲🇨 Monaco | No tax | 0% | 0% | 0% | 183 days | No | Government of Monaco |
| 🇳🇮 Nicaragua | Territorial | 0% | Up to 30% | 10% to 15% | 180 days | No | PwC Tax Summaries |
| 🇳🇿 New Zealand | Worldwide | 0% for 48 months (transitional resident), then up to 39% | Up to 39% | 0% (no general capital-gains tax, but FIF and bright-line rules apply) | 183 days | Yes | PwC Tax Summaries |
| 🇴🇲 Oman | No tax (until 2028) | 0% until 2028, then 5% from 1 January 2028 on worldwide income above OMR 42,000 | 0% until 2028, then 5% above OMR 42,000 | 0% | 183 days | No | PwC Tax Summaries |
| 🇵🇦 Panama | Territorial | 0% | 0% to 25% | 10% | 183 days | No | PwC Tax Summaries |
| 🇵🇾 Paraguay | Territorial | 0% | 8% to 10% (IRP), 8% on investment income, 10% on business profits | 8% | 120 days (or establishment of residency and a permanent home) | No | PwC Tax Summaries |
| 🇵🇪 Peru | Worldwide | 0% to 30% | 0% to 30% | 5% to 30% | 183 days | Yes | PwC Tax Summaries |
| 🇵🇱 Poland | Worldwide | 12% to 32% | 12% to 32%, self-employed: flat rate of 19% or turnover tax (2% to 17%) | 19% | 183 days | Yes | PwC Tax Summaries |
| 🇵🇹 Portugal | Worldwide | 13.25% to 48%, IFICI regime (NHR 2.0): flat 20% on qualifying income and exemption for most foreign income for ten years | 13.25% to 48% | 28% (or general scale) | 183 days | Yes | PwC Tax Summaries |
| 🇩🇴 Dominican Republic | Territorial | 0% (foreign financial income is taxed from the third year of residency) | 0% to 25% | 27% | 182 days | No | PwC Tax Summaries |
| 🇷🇴 Romania | Worldwide | 10% | 10% | 10% | 183 days | Yes | PwC Tax Summaries |
| 🇷🇺 Russia | Worldwide | 13% / 15% / 18% / 20% / 22% | 13% / 15% / 18% / 20% / 22% | 13% to 22% | 183 days | Yes | Federal Tax Service (FNS) |
| 🇧🇱 Saint Barthélemy | No tax | 0% | 0% | 0% | 183 days (and five years of prior residency to qualify for the tax regime) | No | Collectivité de Saint-Barthélemy |
| 🇰🇳 Saint Kitts and Nevis | No tax | 0% | 0% | 0% | 183 days | No | Citizenship by Investment Unit |
| 🇸🇭 Saint Helena | No tax | 0% | 25% | 0% | 90 days | No | St Helena Government |
| 🇬🇬 Sark | No tax | 0% | 0% | 0% | 90 days | No | Government of Sark |
| 🇷🇸 Serbia | Worldwide | 10% to 20% | 10% to 20% | 15% | 183 days | No | PwC Tax Summaries |
| 🇸🇬 Singapore | Territorial | 0% (foreign income is not taxed, subject to exceptions) | 0% to 24% | 0% | 183 days | No | PwC Tax Summaries |
| 🇱🇰 Sri Lanka | Worldwide | 6% to 36% | 6% to 36% | 10% | 183 days | No | Inland Revenue Department |
| 🇿🇦 South Africa | Worldwide | 18% to 45% | 18% to 45% | Up to 18% effective (40% of the gain at the marginal rate) | 91 days * | Yes | PwC Tax Summaries |
| 🇨🇭 Switzerland | Worldwide | 0% to 45% (federal, cantonal and municipal), expenditure-based lump-sum taxation | 0% to 45% | 0% for private investors, taxable if considered professional | 90 days (or 30 with gainful activity) | No (there are no CFC rules as such) | PwC Tax Summaries |
| 🇹🇭 Thailand | Worldwide (with a remittance qualification) | Warning: since 1 January 2024, foreign income remitted to Thailand is taxed at 0% to 35%, regardless of the year in which it was generated | 0% to 35% | 0% to 35% | 180 days | No | PwC Tax Summaries |
| 🇹🇼 Taiwan | Territorial in practice (foreign income is included only in the alternative minimum tax) | 0% up to TWD 1 million, then alternative minimum tax of 20% | 5% to 40% | 0% on listed shares (0.3% transaction tax) | 183 days | Yes | PwC Tax Summaries |
| 🇹🇷 Turkey | Worldwide | 15% to 40% | 15% to 40% | 0% on listed shares held for more than two years, 15% to 40% otherwise | 183 days | Yes | PwC Tax Summaries |
| 🇹🇳 Tunisia | Worldwide | 0% to 35% | 0% to 35% | 10% | 183 days | No | PwC Tax Summaries |
| 🇺🇾 Uruguay | Territorial | 0% for eleven years (year obtained plus ten years), then 12% | 0% to 36% | 12% | 183 days (the 60-day route no longer provides access to the exemption) | Yes | PwC Tax Summaries |
| 🇻🇺 Vanuatu | No tax | 0% | 0% | 0% | 183 days | No | Government of Vanuatu |
| 🇻🇪 Venezuela | Worldwide | 6% to 34% | 6% to 34% | 34% | 183 days | No | PwC Tax Summaries |
| 🇻🇳 Vietnam | Worldwide | 5% to 35% (five bands from 2026) | 5% to 35% | 0.1% on the disposal value of shares | 183 days | No | PwC Tax Summaries |
| Jurisdiction | Real-estate gains | Real-property tax | Inheritance tax |
|---|---|---|---|
| 🇿🇦 South Africa | Up to 18% effective Transfer duty of 0% to 13%, paid by the buyer |
Varies by municipality | 20%, or 25% above ZAR 30 million |
| 🇩🇿 Algeria | 0% to 15% | Yes | 3% to 5% |
| 🇦🇩 Andorra | 0% to 15% | About €100 per year | None |
| 🇦🇮 Anguilla | 0.01% to 5% | 0.75% | 0% |
| 🇸🇦 Saudi Arabia | 0% 5% RETT on the transfer |
0% | 0% |
| 🇦🇷 Argentina | 15%, or 1.5% ITI under the old regime | Varies by province | 1% to 4%, in certain provinces only, such as Buenos Aires |
| 🇧🇸 Bahamas | 0% VAT on the transfer |
1% to 2% | None |
| 🇧🇭 Bahrain | 1.7% to 2% of the property’s value | 0% | 0% |
| 🇧🇪 Belgium | 16.5% | 1.25% to 2.5% | Up to 30% |
| 🇧🇿 Belize | 0% | 2% | None |
| 🇧🇲 Bermuda | 0% | 0%, but with annual land tax on the rental value | Progressive estate duty: 0% up to BMD 100,000, then 5%, 10%, 15% and 20% |
| 🇧🇾 Belarus | 13%, with an exemption on sale of the main home | Varies by region | None |
| 🇧🇴 Bolivia | 13% | 0.35% to 1.5% | 1% to 20% |
| 🇧🇷 Brazil | 15% to 22.5% | 0.6% | Up to 8% |
| 🇧🇬 Bulgaria | 10%, with an exemption on a main home held for more than three years | 0.01% to 0.45% | 0.4% to 6.6% |
| 🇰🇭 Cambodia | 4% of the transfer value | 0.1% | None |
| 🇨🇱 Chile | 0% if the seller does not regularly trade property | 1% to 1.2% | Yes, progressive according to the family relationship |
| 🇨🇳 China | 20% | 1.2% | None |
| 🇨🇾 Cyprus (general regime) | 20% | 0%; the state tax was abolished and only municipal charges remain | None |
| 🇨🇾 Cyprus Non-Dom | 20%, or 0% on securities | 0% | None |
| 🇨🇴 Colombia | 15% | 0.30% to 3.30% | 15%, taxed as an occasional gain |
| 🇨🇷 Costa Rica | 15% | 0.25% | None |
| 🇦🇪 UAE (United Arab Emirates) | 0% | 0%, but with a municipal charge on rent | None |
| 🇪🇨 Ecuador | 0% to 37% | 0.005%, with a maximum of about $200 | Up to 37% |
| 🇪🇸 Spain | 19% to 30% | Up to 1.3%, including IBI and wealth tax | 7.65% to 34%, with substantial regional allowances |
| 🇪🇪 Estonia | 22%, with an exemption on the main home | 0.1% to 2.5%, on land only | None |
| 🇫🇯 Fiji | 10% | None | None |
| 🇬🇪 Georgia | 0% to 5% | 0.8% to 1% | None |
| 🇬🇮 Gibraltar | 0% to 3.5% stamp duty | None, but local charges apply | 0% |
| 🇬🇹 Guatemala | 10% | 0% to 0.9% | 0% to 7% |
| 🇬🇬 Guernsey | 2% to 5.5% document duty | Variable, under TRP | None |
| 🇭🇳 Honduras | 10% | Varies by municipality | 0% to 25% |
| 🇭🇰 Hong Kong | 1.5% to 28.5% stamp duty | 5% of the property’s rental value | None |
| 🇭🇺 Hungary | 15% | Varies by municipality | 9% to 18%, with an exemption between direct-line relatives |
| 🇲🇺 Mauritius | 0%, but with 5% registration duty | 0% | None |
| 🇰🇾 Cayman Islands | 7.5% stamp duty on the greater of the value or price | 0% | None |
| 🇹🇨 Turks and Caicos Islands | 0%, but stamp duty applies on purchase | Residential: 0% up to $250,000; 0.5% from $250,001 to $500,000; 0.75% above that Commercial: 0.75%, 1% or 1.5% Undeveloped land: 0%, 1% or 2% |
0% |
| 🇻🇬 British Virgin Islands | 0% | 0%, but with a nominal land tax | 0% to 20% |
| 🇮🇩 Indonesia | 2.5% of the transfer value | 0.3% | None |
| 🇮🇹 Italy | 26%, with an exemption after five years of ownership | IMU varies by municipality from 0.46% to 1.06% | 4% to 8%, with a €1 million allowance between direct-line relatives |
| 🇰🇼 Kuwait | 0% | None | 0% |
| 🇱🇺 Luxembourg | 0% on the main home Reduced rates in other cases |
Varies by municipality | 0% to 15%, with 0% in the direct line |
| 🇲🇰 North Macedonia | 10% on 70% of the amount | 0.10% to 0.20% | 2% to 4% |
| 🇲🇾 Malaysia | 0% to 30% RPGT | 6% of the property’s rental value | None |
| 🇲🇹 Malta | 7% to 17% of the property’s value 0% on the main home after three years |
None | None, but 5% stamp duty applies to property |
| 🇲🇦 Morocco | 20%, the general rate on real-estate gains | 10.5% of the property’s rental value | None |
| 🇲🇽 Mexico | Up to 35% | 0.1% property tax | 0%; there is no federal inheritance tax |
| 🇲🇨 Monaco | 33.33%, only if treated as a professional activity | 0%; there is no real-property tax | 0% in the direct line 8% to 16% for non-relatives |
| 🇲🇪 Montenegro | 3% transfer tax plus 15% on the gain | 0.10% to 1.00% | 0% to 5%, with 0% in the direct line |
| 🇳🇮 Nicaragua | 10% to 15% | 1% | 1% to 4% |
| 🇳🇿 New Zealand | 0% after two years; the bright-line test was reduced to two years from 1 July 2024 | Municipal rates | None |
| 🇴🇲 Oman | 3% of the property’s value | None | 0% |
| 🇵🇦 Panama | 10%, or 3% of the transfer value | 0% to 2.10% | None |
| 🇵🇾 Paraguay | 8% | 1% | None |
| 🇵🇪 Peru | 5% | 0.2% to 1% | None |
| 🇵🇭 Philippines | 6% of the greater of assessed value or price | 1% to 2% | Flat 6% |
| 🇵🇹 Portugal | 5% to 10% IMT plus 28% on the gain 50% of the gain is exempt on the main home |
IMI: 0.3% to 0.8% | 0% in the direct line 10% stamp duty for others |
| 🇶🇦 Qatar | 0% to 10%, only when it is a business activity | None | 0% |
| 🇩🇴 Dominican Republic | 27% | 1% on the value above the exempt amount | 3% to 4.5% |
| 🇷🇴 Romania | 3% transfer tax | Varies by region | None |
| 🇷🇺 Russia | 13% to 22%, with an exemption after five years of ownership, or three years in certain cases | 0.1% to 2% | None |
| 🇧🇱 Saint Barthélemy | 0%, but with a local transfer charge | Not stated | Not stated |
| 🇸🇭 Saint Helena | 0% | 0% | None |
| 🇬🇬 Sark | 0% | 0%, but with a nominal property tax | 0% |
| 🇷🇸 Serbia | 15%, with an exemption after ten years of ownership | 0.40% | 0% to 2.5%, with 0% in the direct line |
| 🇸🇬 Singapore | 1% to 18% for the buyer under ABSD 4% to 16% for the seller under SSD |
0% to 36% of the property’s annual value | None |
| 🇱🇰 Sri Lanka | 10% | None | None |
| 🇰🇳 Saint Kitts and Nevis | 0% | 0.2% to 0.3% | 0% |
| 🇨🇭 Switzerland | Varies by canton under real-estate capital-gains tax | Varies by canton, including wealth tax | Varies by canton, with 0% in the direct line in almost all of them |
| 🇹🇭 Thailand | 0% to 35% | 0.02% to 0.3% | 5% to 10% above THB 100 million |
| 🇹🇳 Tunisia | 10% to 15% | Varies by municipality | 2.5% to 35% |
| 🇹🇷 Turkey | 0% after five years of ownership 15% to 40% before then |
0.1% to 0.6% | 1% to 10% |
| 🇺🇾 Uruguay | 12% | 0.15% to 0.30% | None |
| 🇻🇺 Vanuatu | 0% | Not stated | None |
| 🇻🇳 Vietnam | 2% of the transfer value | 0%; there is no private ownership of land | 10% |
| 🇻🇪 Venezuela | 34% | Varies by municipality | 1% to 55% |
| 🇦🇲 Armenia | 10% to 20%, with an exemption on the main home in certain cases | Varies by region | None |
| 🇦🇱 Albania | 15% | Varies by municipality | 0% in the direct line Up to 15% for others |
| 🇹🇼 Taiwan | 20% to 45% under the consolidated house-and-land tax | 1% to 5.5% | 10% to 20% |
| 🇵🇱 Poland | 19%, with an exemption after five years of ownership | Varies by municipality | 0% in the direct line under Group 0 3% to 20% for others |
| 🇱🇹 Lithuania | 15%, with an exemption after ten years in the main home | 0.5% to 3% | 5% to 10%, with 0% in the direct line |
| 🇱🇻 Latvia | 25.5%, with an exemption on the main home after five years | 1.5% | None |
| Jurisdiction | Days to become resident | Naturalisation? | Time to passport | Visa-free destinations |
|---|---|---|---|---|
| 🇿🇦 South Africa | 91 days * | ✅ | 5 years | 100 |
| 🇩🇿 Algeria | 183 days | ✅ | 7 years | 55 |
| 🇦🇩 Andorra | 183 days | ✅ | 20 years | 169 |
| 🇦🇮 Anguilla | Not stated | ✅ | 5 years | 183 (British passport) |
| 🇸🇦 Saudi Arabia | 30 / 183 days | ✅ | 10 years | 87 |
| 🇦🇷 Argentina | 183 days | ✅ | 2 years | 168 |
| 🇧🇸 Bahamas | 90 days * | ✅ | 10 years | 158 |
| 🇧🇭 Bahrain | Not stated | ✅ | 25 years | 87 |
| 🇧🇪 Belgium | 183 days | ✅ | 5 years | 185 |
| 🇧🇿 Belize | 183 days | ✅ | 5 years | 100 |
| 🇧🇲 Bermuda | Not stated | ✅ | 20 years | 183 (British passport) |
| 🇧🇾 Belarus | 183 days | ✅ | 7 years | 77 |
| 🇧🇴 Bolivia | Not stated (the concept of tax residency does not exist as such) | ✅ | 2 years | 77 |
| 🇧🇷 Brazil | 183 days | ✅ | 4 years | 168 |
| 🇧🇬 Bulgaria | 183 days | ✅ | 5 years | 177 |
| 🇰🇭 Cambodia | 182 days | ✅ | 7 years | 47 |
| 🇨🇱 Chile | 183 days (six consecutive months, or more than six months over two consecutive tax years) | ✅ | 5 years | 174 |
| 🇨🇳 China | 183 days | ❌ | Not stated | 82 |
| 🇨🇾 Cyprus (general regime) | 183 days | ✅ | 5 years | 174 |
| 🇨🇾 Cyprus Non-Dom | 60 days | ✅ | 5 years | 174 |
| 🇨🇴 Colombia | 183 days | ✅ | 5 years | 130 |
| 🇨🇷 Costa Rica | 183 days | ✅ | 7 years | 148 |
| 🇦🇪 UAE (United Arab Emirates) | 90 / 183 days | ✅ | 30 years | 187 |
| 🇪🇨 Ecuador | 183 days | ✅ | 3 years | 93 |
| 🇪🇸 Spain | 183 days | ✅ | 10 years (2 years for Latin Americans, Filipinos, Andorrans, Equatorial Guineans, Portuguese nationals and Sephardic Jews) | 185 |
| 🇪🇪 Estonia | 183 days * | ✅ | 8 years | 181 |
| 🇫🇯 Fiji | 183 days | ✅ | 5 years | 87 |
| 🇬🇪 Georgia | 0 / 183 days | ✅ | 10 years | 120 |
| 🇬🇮 Gibraltar | 183 days | ✅ | 5 years | 183 (British passport) |
| 🇬🇹 Guatemala | 183 days | ✅ | 5 years | 132 |
| 🇬🇬 Guernsey | 91 days | ✅ | 5 years | 183 (British passport) |
| 🇭🇳 Honduras | 90 days | ✅ | 3 years | 129 |
| 🇭🇰 Hong Kong | 180 days | ✅ | 7 years | 174 |
| 🇭🇺 Hungary | 183 days | ✅ | 5 years | 183 |
| 🇲🇺 Mauritius | 183 days (or 270 days over the previous three years) | ✅ | 5 years | 147 |
| 🇰🇾 Cayman Islands | Not stated | ✅ | 5 years | 183 (British passport) |
| 🇹🇨 Turks and Caicos Islands | Not stated | ✅ | 5 years | 183 (British passport) |
| 🇻🇬 British Virgin Islands | Not stated | ✅ | 20 years | 183 (British passport) |
| 🇮🇩 Indonesia | 183 days | ✅ | 5 years | 70 |
| 🇮🇹 Italy | 183 days | ✅ | 5 years (10 for others; 2 years for descendants of Italians through jus sanguinis, with no deadline) | 185 |
| 🇰🇼 Kuwait | Not stated | ✅ | 20 years | 96 |
| 🇱🇺 Luxembourg | 183 days | ✅ | 5 years | 185 |
| 🇲🇰 North Macedonia | 183 days * | ✅ | 8 years | 126 |
| 🇲🇾 Malaysia | 182 days | ❌ | Not stated | 183 |
| 🇲🇹 Malta | 183 days | ✅ | 5 years | 184 |
| 🇲🇦 Morocco | 183 days | ✅ | 5 years | 71 |
| 🇲🇽 Mexico | 183 days | ✅ | 5 years | 156 |
| 🇲🇨 Monaco | 183 days | ✅ | 10 years | 176 |
| 🇲🇪 Montenegro | 183 days | ✅ | 10 years | 126 |
| 🇳🇮 Nicaragua | 180 days | ✅ | 5 years | 125 |
| 🇳🇿 New Zealand | 183 days | ✅ | 5 years | 182 |
| 🇴🇲 Oman | 183 days | ✅ | 20 years | 84 |
| 🇵🇦 Panama | 183 days | ✅ | 5 years | 147 |
| 🇵🇾 Paraguay | 120 days (or establishment of residency and a permanent home) | ✅ | 3 years | 145 |
| 🇵🇪 Peru | 183 days | ✅ | 2 years | 141 |
| 🇵🇭 Philippines | 180 days | ✅ | 10 years | 65 |
| 🇵🇹 Portugal | 183 days | ✅ | 5 years | 184 |
| 🇶🇦 Qatar | Not stated | ✅ | 25 years | 111 |
| 🇩🇴 Dominican Republic | 182 days | ✅ | 3 years (6 months with residence through investment) | 71 |
| 🇷🇴 Romania | 183 days | ✅ | 8 years | 177 |
| 🇷🇺 Russia | 183 days | ✅ | 5 years | 113 |
| 🇧🇱 Saint Barthélemy | 183 days (and five years of prior residency to qualify for the tax regime) | — | Not stated | 185 (French passport) |
| 🇸🇭 Saint Helena | 90 days | ✅ | 5 years | 183 (British passport) |
| 🇬🇬 Sark | 90 days | ✅ | 6 years | 183 (British passport) |
| 🇷🇸 Serbia | 183 days | ✅ | 3 years | 135 |
| 🇸🇬 Singapore | 183 days | ✅ | 2 years (considerably longer in practice) | 192 |
| 🇱🇰 Sri Lanka | 183 days | ❌ | Not stated | 39 |
| 🇰🇳 Saint Kitts and Nevis | 183 days | ✅ | 0 years (direct citizenship by investment) | 157 |
| 🇨🇭 Switzerland | 90 days (or 30 with gainful activity) | ✅ | 10 years (C permit) | 185 |
| 🇹🇭 Thailand | 180 days | ❌ | Not stated | 76 |
| 🇹🇳 Tunisia | 183 days | ✅ | 5 years | 66 |
| 🇹🇷 Turkey | 183 days | ✅ | 5 years (or immediate through investment) | 113 |
| 🇺🇾 Uruguay | 183 days (the 60-day route no longer provides access to the exemption) | ✅ | 3 years for families / 5 years for single applicants | 155 |
| 🇻🇺 Vanuatu | 183 days | ✅ | 10 years (or immediate through investment) | 87 |
| 🇻🇳 Vietnam | 183 days | ✅ | 5 years | 48 |
| 🇻🇪 Venezuela | 183 days | ✅ | 10 years | 116 |
| 🇦🇲 Armenia | 183 days | ✅ | 3 years | 64 |
| 🇦🇱 Albania | 183 days | ✅ | 5 years | 121 |
| 🇹🇼 Taiwan | 183 days | ✅ | 5 years | 134 |
| 🇵🇱 Poland | 183 days | ✅ | 3 years | 183 |
| 🇱🇹 Lithuania | 183 days | ✅ | 10 years | 180 |
| 🇱🇻 Latvia | 183 days | ✅ | 5 years | 182 |
| Jurisdiction | Entry and residence route |
|---|---|
| 🇿🇦 South Africa | Routes to permanent residence: · Have held a work permit for at least five years · Have an offer of permanent employment in South Africa · Set up a company in South Africa · Be retired and financially independent · Have South African parents or parents with permanent residence |
| 🇩🇿 Algeria | Residence card through employment, setting up a company or retirement: three one-year cards, followed by the option of a ten-year card. Passport: one Algerian parent, marriage (at least three years, including two years living in Algeria) or naturalisation after seven years in Algeria. |
| 🇦🇩 Andorra | Passive residence under Law 2/2026 of 22 January: a minimum investment of €1,000,000 in Andorran assets, €800,000 in property or €400,000 contributed to the Housing Fund, plus a non-refundable fee of €50,000 for the main applicant and €12,000 per family member. Requires a home in the country and a minimum presence of 90 days per year. Nationality: 20 years of residence, or ten with Andorran schooling, with proof of integration. |
| 🇦🇮 Anguilla | Invest $150,000 in a government fund or at least $750,000 in property. |
| 🇸🇦 Saudi Arabia | Premium Residency expanded from two to seven categories: annual residence for SAR 100,000 (about $27,000), permanent residence for SAR 800,000 (about $213,000), and routes for investors, entrepreneurs, special talent and property investors, including up to SAR 15 million in business projects. |
| 🇦🇷 Argentina | Rentista visa: demonstrate monthly income of about €2,000. |
| 🇧🇸 Bahamas | Temporary residence: about $1,000. Economic permanent residence: a minimum property investment of $1,000,000 since 1 January 2025, previously $750,000, in a single property held for ten years. Applications from $1,500,000 receive accelerated processing. |
| 🇧🇭 Bahrain | Golden Residency: be over 55 with 15 years of work in the country, make a property investment of about €120,000 or make a business investment of about €240,000. |
| 🇧🇪 Belgium | A country to avoid except for investors in very specific circumstances. The historic advantage of exempt capital gains has disappeared. |
| 🇧🇿 Belize | QRP programme: be at least 45 and deposit $24,000, or demonstrate monthly income of $2,000. |
| 🇧🇲 Bermuda | To obtain “permanent” residence, you must have lived in Bermuda for 20 years. |
| 🇧🇾 Belarus | To become resident, set up a company at a cost of about €1,500 per year or buy a property with no minimum amount. Russian is required. |
| 🇧🇴 Bolivia | Demonstrate financial means and pay about $190 for the visa. It expires if you leave the country for more than 90 days. |
| 🇧🇷 Brazil | Invest about $50,000 in an existing Brazilian business, about $160,000 to create one, or buy property. |
| 🇧🇬 Bulgaria | Set up a company, have a registered address and insurance, and pay tax there. |
| 🇰🇭 Cambodia | Convert a tourist visa into a business visa, valid for one year, for about $300. It can be renewed indefinitely but provides no route to permanent residence. |
| 🇨🇱 Chile | Three-year exemption for foreign-source income, extendable for another three years, making six in total. |
| 🇨🇳 China | Although possible in theory, nationality is very difficult to obtain. |
| 🇨🇾 Cyprus (general regime) | Category F permanent residence: demonstrate about $30,000 per year of foreign-source income. |
| 🇨🇾 Cyprus Non-Dom | The 60-day rule, liberalised in January 2026: spend at least 60 days in Cyprus, no more than 183 days in any other country, carry on an activity or own a company there, and have a home that is owned or rented for the whole year. Since the 2026 reform, it is no longer necessary to demonstrate that you are not tax resident in another state, which makes access much easier. |
| 🇨🇴 Colombia | Invest about $135,000 in a company or property under the M investor visa. |
| 🇨🇷 Costa Rica | Rentista route: deposit $60,000 in an account or demonstrate monthly income of $2,500 for two years. Investor route: $150,000. |
| 🇦🇪 UAE (United Arab Emirates) | Setting up a Free Zone company provides access to the Business Residence Visa. The ten-year Golden Visa and the Green Visa are also available. |
| 🇪🇨 Ecuador | Demonstrate income of $1,000 per month. The two-year temporary visa is renewable once; after the third year, you can apply for permanent residence or citizenship. You must not be absent for more than 90 days per year. |
| 🇪🇸 Spain | Country to avoid for a tax nomad, except under the Beckham Law. Beckham Law: a flat 24% on employment income up to €600,000 for six years, with most foreign income exempt. Since 2023, it has also been available through the international remote-work visa for digital nomads. The Golden Visa was abolished on 3 April 2025. |
| 🇪🇪 Estonia | Invest €16,000 in your own business and generate at least €260 per month in income. |
| 🇫🇯 Fiji | A foreign national can apply for citizenship after being legally present in Fiji for five of the ten years before the application. |
| 🇬🇪 Georgia | Set up a business or invest €100,000. HNWI status: with more than $500,000 in worldwide assets or more than GEL 200,000 in annual income during the previous three years, plus a residence permit or GEL 25,000 in Georgian-source income, you can obtain a tax-residence certificate without meeting the 183-day rule. |
| 🇬🇮 Gibraltar | Category 2 Resident: demonstrate assets of at least £2 million and rent an approved home. Maximum tax is about £44,740, revised upwards. Permanent residence, with no minimum number of days. HEPSS: minimum salary of £160,000, with tax limited to the first portion of income. |
| 🇬🇹 Guatemala | Apply for a visa with proof of financial means and a local sponsor. |
| 🇬🇬 Guernsey | Option to use the standard charge or tax cap: about £30,000 per year on foreign-source income, or higher overall caps depending on the chosen regime. Relevant from about £150,000 in annual income. |
| 🇭🇳 Honduras | Residence as a person of independent means, an investor from about $50,000, or a retiree with proof of pension income. |
| 🇭🇰 Hong Kong | Have a local company, an office, at least one employee and about €100,000 in a bank account. The Top Talent Pass and Capital Investment Entrant Scheme, requiring HKD 30 million, are also available. |
| 🇭🇺 Hungary | Taxation at 15% through a company, plus a capped 13% social contribution. Since 2024, the Guest Investor Programme has offered a ten-year permit for €250,000 in a property fund, €1 million in property or a €1 million donation to a higher-education institution. |
| 🇲🇺 Mauritius | Self-Employed Permit: generate about $30,000 per year. Premium Visa and Residence Permit through a $375,000 property investment. |
| 🇰🇾 Cayman Islands | R41 certificate for 25 years: minimum investment of about $1.2 million, or KYD 1 million, of which at least KYD 500,000 must be in developed residential property. R42 permanent certificate: investment of KYD 2 million. Fees were adjusted under the immigration reform of 1 May 2026. |
| 🇹🇨 Turks and Caicos Islands | Residence through property or business investment, from about $300,000 depending on the island. |
| 🇻🇬 British Virgin Islands | Residence through investment and a permanent-residence certificate after 20 years. |
| 🇮🇩 Indonesia | Second Home Visa with a deposit of about $130,000, and Golden Visa from $350,000 in government bonds or business investment. Citizenship after five consecutive years or ten non-consecutive years. |
| 🇮🇹 Italy | “Flat tax” regime for new residents: an annual flat amount replaces tax on all foreign-source income for 15 years. Amount: €100,000 until 2024; €200,000 for those who transferred residence in 2025; €300,000 from 1 January 2026, plus €50,000 per family member, previously €25,000. The impatriate regime with a 50% exemption and the 7% regime for pensioners in southern Italy are also available. |
| 🇰🇼 Kuwait | Have family there or receive an official invitation from an employer. There is no residence-by-investment programme. |
| 🇱🇺 Luxembourg | Residence through employment, self-employment or an investment from €500,000. |
| 🇲🇰 North Macedonia | Set up a business or be employed. The permanent-establishment rules are attractive. |
| 🇲🇾 Malaysia | Renewed MM2H programme from 2024: Platinum, Gold and Silver categories, with a fixed-term deposit and property purchase according to the tier. The Premium Visa Programme (PVIP) is also available. |
| 🇲🇹 Malta | Complex taxation, with CFC rules since 2019. The GRP, RP, MRP and UNPP programmes will be replaced by the Individual Tax Programme Rules 2026, effective from 1 January 2027. Citizenship by investment was declared illegal by the CJEU on 29 April 2025. |
| 🇲🇦 Morocco | Residence card through employment, investment or retirement. Nationality: residence certificate covering at least five years. |
| 🇲🇽 Mexico | Temporary residence by demonstrating financial means, with income of about $4,500 per month or a balance of about $75,000, or through an investment of between $89,000 and $270,000. |
| 🇲🇨 Monaco | Not suitable for French nationals under the 1963 France–Monaco convention: another nationality must be obtained first. Requirements: bank deposit of €500,000 to €1 million and a home in the Principality. |
| 🇲🇪 Montenegro | Warning: the citizenship-by-investment programme closed on 31 December 2022. Current routes: set up a company to obtain a residence permit, or use the new property route from January 2026 with a minimum purchase of €150,000, an annually renewable permit, permanent residence after five years and citizenship after ten. |
| 🇳🇮 Nicaragua | Invest about $60,000 or demonstrate income of $1,000 per month as a pensioner or person of independent means. |
| 🇳🇿 New Zealand | Transitional-resident status: exemption from almost all foreign-source income for four years for anyone who was not resident during the previous ten years. Active Investor Plus was renewed in April 2025 with Growth from NZD 5 million and Balanced from NZD 10 million. |
| 🇴🇲 Oman | Buying property provides a visa that remains valid while the property is held. The five- and ten-year Investor Residency Programme is also available. |
| 🇵🇦 Panama | Friendly Nations Visa: $200,000 in property or a $200,000 three-year fixed-term deposit with a Panamanian bank under Executive Decree 226/2021, plus a professional or economic connection to the country. Two years of provisional residence followed by permanent residence. |
| 🇵🇾 Paraguay | Temporary residence: a recoverable $5,000 deposit plus legal fees. New Investor Pass under Resolution 0283/2026 from 28 April 2026: direct permanent residence from $70,000 through the productive SUACE route with five jobs created, $150,000 through tourism, or $200,000 through property or financial instruments. |
| 🇵🇪 Peru | Demonstrate income of about $1,000 per month under the rentista visa or make a business investment. |
| 🇵🇭 Philippines | SRRV, or Special Resident Retiree’s Visa: available from age 35, with a deposit of between $10,000 and $50,000 depending on age and category. |
| 🇵🇹 Portugal | Warning: the classic NHR closed at the end of 2024, with a transition period until March 2025. The new IFICI regime, the Tax Incentive for Scientific Research and Innovation, provides a flat 20% rate for ten years, but only for qualifying activities in technology, scientific research, startups and strategic professions recognised by IAPMEI or AICEP. Applicants must not have been tax resident during the previous five years. The Golden Visa remains available, but without a property route since October 2023; qualifying funds start at €500,000. |
| 🇶🇦 Qatar | Have family there or receive an official invitation from an employer. Permanent residence permits are highly restricted, while Property Residency is available through a property purchase from $200,000. |
| 🇩🇴 Dominican Republic | Fast-track residence: demonstrate monthly income of $2,000 as a person of independent means, or invest $200,000. |
| 🇷🇴 Romania | Residence through setting up a company or investing. The micro-enterprise regime has been heavily restricted since 2024–2025. |
| 🇷🇺 Russia | Residence through investment, marriage or employment. The sanctions context complicates international banking operations. |
| 🇧🇱 Saint Barthélemy | Not suitable for French nationals; you must have lived on the island for five years to benefit from the regime. A French overseas territory with tax autonomy. |
| 🇸🇭 Saint Helena | British Overseas Territory. Residence through employment or proof of independent means. |
| 🇬🇬 Sark | No income tax. A personal capital tax is paid according to wealth. A very small jurisdiction with extremely limited housing. |
| 🇷🇸 Serbia | Five years of temporary residence followed by permanent residence. The usual route is to set up a company or buy property. |
| 🇸🇬 Singapore | Routes include the Employment Pass, EntrePass and Global Investor Programme from SGD 10 million. There is no low-cost residence-by-investment route. |
| 🇱🇰 Sri Lanka | No attractive residence-by-investment programme. The Resident Guest Scheme is available. |
| 🇰🇳 Saint Kitts and Nevis | Citizenship by investment: Sustainable Island State Contribution from $250,000, or property investment of $325,000 that can be resold after seven years, or $600,000 that can be resold after five years. Total cost for an individual applicant is about $285,000 including fees. |
| 🇨🇭 Switzerland | Option to apply for expenditure-based lump-sum taxation, which taxes spending rather than income: a minimum basis of seven times the rent or rental value, with cantonal minimums generally starting from a taxable base of €400,000–€600,000. Not available to Swiss citizens or in every canton; Zurich, Basel, Schaffhausen and Appenzell abolished it. |
| 🇹🇭 Thailand | Ten-year Long Term Resident visa for qualified professionals, retirees and high earners, with an exemption for remitted foreign income for some categories. Elite or Privilege Visa: from about THB 650,000 for five years. |
| 🇹🇳 Tunisia | Residence through employment, investment or setting up a company, including the offshore regime for exporting companies. |
| 🇹🇷 Turkey | The attractive route remains citizenship by investment: a $400,000 property purchase with a three-year holding commitment, a $500,000 deposit with a Turkish bank, or setting up a company with 50 employees. Passport in six to 12 months, with no residence, language or minimum-stay requirement. Includes the spouse and children under 18. |
| 🇺🇾 Uruguay | Warning, new rules from 1 January 2026 under Law 20.446: · 183-day route: physical presence for at least 183 days per year, with no investment. · Property route: investment above UI 12,500,000, about $2 million. The former route of about $590,000 with 60 days of presence has disappeared. · Innovation route: $100,000 per year into the National Innovation Fund for 11 years. Those who already opted for the previous regime retain their rights. |
| 🇻🇺 Vanuatu | Citizenship by investment under the DSP: contribution from $130,000; actual total cost of $153,000–$166,000 including fees for an individual applicant, or $229,000–$244,000 for a family of four. The CIIP variant provides a partial refund of $50,000 after four to five years. Residence: demonstrate $2,250 per month per person or invest about $89,000. |
| 🇻🇳 Vietnam | Renewable tourist visa, which is a precarious solution. DT1–DT4 investor visa according to the amount invested. Temporary residence card for up to ten years for large investors. |
| 🇻🇪 Venezuela | Residence through family ties, investment or employment. The economic and security environment is very difficult. |
| 🇦🇲 Armenia | Residence through setting up a company, employment or investment. The process is fast and inexpensive and is widely used by online entrepreneurs. |
| 🇦🇱 Albania | Residence through employment, investment or a Unique Permit. Digital-nomad programme since 2022. |
| 🇹🇼 Taiwan | Employment Gold Card, a one- to three-year permit for qualified professionals, with tax incentives for five years. Residence through investment from TWD 6 million. |
| 🇵🇱 Poland | Residence through employment, study or setting up a company. The sp. z o.o. is widely used in combination with “Estonian CIT”, under which tax applies only on distribution. |
| 🇱🇹 Lithuania | Residence through setting up a company with €2,500 of capital, or through employment. Highly developed fintech ecosystem. |
| 🇱🇻 Latvia | Residence through an investment from €250,000 in a company or property, or by setting up a company. |
| Jurisdiction | Change recorded in the source snapshot |
|---|---|
| 🇿🇦 South Africa | Passport: 100 destinations, previously 108. Inheritance: 25% on estates above ZAR 30 million. |
| 🇩🇿 Algeria | Passport: 55 destinations, previously 67. |
| 🇦🇩 Andorra | The €50,000 entry fee and the investment threshold were revised. The tax on foreign property investment doubled: 6% on the first home and up to 10% on the second. |
| 🇦🇮 Anguilla | Passport figure aligned with the British passport: 183 destinations. |
| 🇸🇦 Saudi Arabia | Premium Residency expanded to seven categories. There is still no personal income tax or capital-gains tax for individuals. |
| 🇦🇷 Argentina | Income-tax scale from 5% to 35%. Milei reform: the personal-assets tax was unified and its rates reduced; from 1 January 2026, the sale of property located in Argentina is exempt under Article 99. |
| 🇧🇸 Bahamas | The investment threshold for permanent residence rose from $750,000 to $1,000,000, effective from 1 January 2025. |
| 🇧🇭 Bahrain | There is still no personal income tax. Since 2025, a 15% domestic minimum top-up tax applies to multinationals; it does not affect individuals. Passport: 87 destinations, previously 92. |
| 🇧🇪 Belgium | Important change: the law of 6 April 2026, published in the Belgian Official Gazette on 21 April 2026, taxes capital gains on financial assets realised from 1 January 2026 at 10%. It covers shares, bonds, ETFs, funds, crypto and certain insurance products. The first €10,000 per year is exempt and index-linked, and only the gain accumulated after 31 December 2025 is taxed. Belgian banks have withheld at source since 1 June 2026. The 0% treatment for a “prudent family investor” has ended. |
| 🇧🇿 Belize | Passport: 100 destinations, previously 101. |
| 🇧🇲 Bermuda | Passport figure aligned with the British passport: 183 destinations. |
| 🇧🇾 Belarus | Since 2024, a 25% rate applies to the highest incomes, replacing the previous single rate of 13%. Row completed: the original file contained only partial data. |
| 🇧🇴 Bolivia | Passport: 77 destinations, previously 79. |
| 🇧🇷 Brazil | Important change: Law 14.754/2023 taxes profits from offshore companies annually at 15%, even when they are not distributed. From 1 January 2026, under Provisional Measure 1303 and its conversion into law, a single 17.5% rate applies to investment income and all crypto capital gains, including self-custody and foreign platforms. The exemption for BRL 35,000 per month was removed, and mandatory monthly reporting through DeCripto applies from July 2026. Brazil is no longer attractive for offshore structures. |
| 🇧🇬 Bulgaria | Important change: Bulgaria adopted the euro on 1 January 2026 at EUR 1 = BGN 1.95583; the lev ceased to be legal tender on 1 February 2026. The flat 10% rate remains. |
| 🇰🇭 Cambodia | Passport: 47 destinations, previously 54. |
| 🇨🇱 Chile | The Global Complementary Tax scale has eight bands from 0% to 40%. The 2024 Tax Compliance Law strengthened the anti-avoidance rule and information exchange. Passport: 174 destinations, previously 140. |
| 🇨🇳 China | Passport: 82 destinations, previously 90. |
| 🇨🇾 Cyprus (general regime) | 2026 tax reform: new personal-income-tax scale of 0% up to €22,000, then 20%, 25%, 30% and 35% above €72,000. Corporate tax rose from 12.5% to 15%. Stamp duty and deemed dividend distribution were abolished. |
| 🇨🇾 Cyprus Non-Dom | Reform approved by Parliament on 22 December 2025 and effective from 1 January 2026. Non-Dom remains intact: 17 years of 0% Special Defence Contribution on dividends and interest, extendable by two five-year blocks covering years 18–22 and 23–27 for €250,000 each, if requested before 30 June of the first year of the block. The 60-day rule was liberalised: it is no longer necessary to prove non-residence in another country. |
| 🇨🇴 Colombia | The top marginal rate is 39%. The occasional-gains rate, including inheritances, rose to 15%. The financing bill introduced in 2025–2026 proposes raising the top marginal rate to 41%; approval remains pending. |
| 🇨🇷 Costa Rica | Passport: 148 destinations, previously 149. |
| 🇦🇪 UAE (United Arab Emirates) | There is still no personal income tax or capital-gains tax for individuals. Since 1 January 2025, a 15% domestic minimum top-up tax applies to multinational groups with turnover above €750 million; it does not affect individuals or SMEs. Passport: 187 destinations, second in the world and the first Arab country in the top ten. |
| 🇪🇨 Ecuador | The top marginal personal-income-tax rate is 37%, previously 35%. |
| 🇪🇸 Spain | Important change: the Golden Visa was abolished on 3 April 2025 under Organic Law 1/2025; permits already granted remain valid. The Beckham Law remains in force, with a 24% rate up to €600,000 for six tax years and a five-year lookback, and is accessible through the remote-work visa. Alternative entry routes are the digital-nomad visa at €2,850 per month and the non-lucrative visa at €28,800 per year. |
| 🇪🇪 Estonia | The flat personal-income-tax rate rose from 20% to 22% on 1 January 2025 and remains at that level in 2026. The planned 2% “security tax” was repealed. |
| 🇫🇯 Fiji | Passport: 87 destinations, previously 99. |
| 🇬🇪 Georgia | Small-business status, with a 1% tax on turnover up to GEL 500,000, and HNWI status remain in place. HNWI status is still the fastest route to a tax-residence certificate without physical presence. |
| 🇬🇮 Gibraltar | The Category 2 caps and the HEPSS threshold have been revised upwards in budgets since 2023. Passport figure aligned with the British passport. |
| 🇬🇹 Guatemala | Passport: 132 destinations, previously 125. Guatemala remains outside the CRS. |
| 🇬🇬 Guernsey | The tax caps have been revalued. Passport figure aligned with the British passport. |
| 🇭🇳 Honduras | Passport: 129 destinations, previously 144. |
| 🇭🇰 Hong Kong | The Capital Investment Entrant Scheme, requiring HKD 30 million, was relaunched in 2023–2024. Passport: 174 destinations, previously 169. |
| 🇭🇺 Hungary | New Guest Investor Programme from July 2024, providing a ten-year residence permit. Hungary retains the EU’s lowest personal-income-tax rate at 15%. |
| 🇲🇺 Mauritius | Confirmed change: the 2026–27 budget repeals the 15% Fair Share Contribution and replaces it with a permanent 35% band on annual income above MUR 12 million. The resulting scale is 0%, 10% and 20% for income from MUR 1 million to MUR 12 million, and 35% above MUR 12 million. Foreign income that is not remitted remains exempt. |
| 🇰🇾 Cayman Islands | May 2026 immigration reform under the Caymanian Protection Act: new fees and annual reporting obligations. Investment thresholds were updated. |
| 🇹🇨 Turks and Caicos Islands | Passport figure aligned with the British passport. |
| 🇻🇬 British Virgin Islands | Passport figure aligned with the British passport. |
| 🇮🇩 Indonesia | New Golden Visa and Second Home Visa in 2023–2024. The Coretax system has been operating since 2025. Passport: 70 destinations, previously 81. |
| 🇮🇹 Italy | Important change: the flat tax for new residents rose from €100,000 to €200,000 in 2025 and to €300,000 for those transferring residence from 1 January 2026. Existing participants retain their original amount under acquired-rights protection. |
| 🇰🇼 Kuwait | There is still no personal income tax. Since 2025, a 15% domestic minimum top-up tax applies to multinationals. |
| 🇱🇺 Luxembourg | The 2025 personal-income-tax reform revalued the bands. The capital-gains exemption after six months of ownership remains, which is highly relevant to crypto. |
| 🇲🇰 North Macedonia | The flat 10% rate is confirmed; the planned progressive increase was repealed. Passport: 126 destinations, previously 125. |
| 🇲🇾 Malaysia | Key point: Budget 2026 extended the foreign-source income exemption until 31 December 2036, provided the income has already been taxed in the source country. MM2H was restructured into three tiers. Passport: 183 destinations, previously 180. |
| 🇲🇹 Malta | Important change: the CJEU struck down the citizenship-by-investment programme on 29 April 2025; it was the last in the EU. Passports already granted remain valid. The special residence regimes are consolidated in the Individual Tax Programme Rules 2026, effective from 1 January 2027. |
| 🇲🇦 Morocco | Change: new income-tax scale under the 2025 Finance Law, adjusted in 2026, with six bands, an exemption up to MAD 40,000 and a top marginal rate of 37%, previously 38%. This is the first reform since 2010. Passport: 71 destinations, previously 76. |
| 🇲🇽 Mexico | The financial thresholds for temporary residence are updated each year with the minimum wage and have risen substantially. Passport: 156 destinations, previously 158. |
| 🇲🇨 Monaco | Bank-deposit requirements have risen. Passport: 176 destinations, previously 174. |
| 🇲🇪 Montenegro | Important correction: citizenship by investment closed on 31 December 2022. Since 17 January 2026, under the reform of the Foreign Nationals Act, property residence requires a minimum fiscal value of €150,000. The official valuation, not the purchase price, is used. The permit is renewable annually and does not allow work in the country. Existing permit holders retain their status. Personal income tax moved to a 9%–15% scale. |
| 🇳🇮 Nicaragua | The top marginal income-tax rate is 30%. Passport: 125 destinations, previously 128. Nicaragua remains outside the CRS. |
| 🇳🇿 New Zealand | The Active Investor Plus visa was reformed in April 2025 with two categories starting from NZD 5 million. The property bright-line test fell from ten years to two. The top marginal rate is 39%. |
| 🇴🇲 Oman | Historic change: Royal Decree 56/2025 of 22 June 2025 introduces the Gulf’s first personal income tax, at 5% on annual net income above OMR 42,000, about $109,000, effective from 1 January 2028. It will affect about 1% of the population. The main home, inheritances and certain income remain exempt. |
| 🇵🇦 Panama | Access through a deposit or property has been fixed at $200,000 since Decree 226/2021, with two years of provisional residence before permanent residence. New development: Law 526 of 28 May 2026 requires economic substance from 1 January 2027 for passive foreign income of Panamanian companies to remain exempt; individuals remain untaxed on foreign income. Passport: 147 destinations, previously 127. |
| 🇵🇾 Paraguay | New development: the Investor Pass under Resolution 0283/2026 provides direct permanent residence from $70,000 and unifies four investment routes. Personal income tax remains 8%–10% and foreign income remains exempt under Law 6380/2019. Passport: 145 destinations, previously 143. |
| 🇵🇪 Peru | Passport: 141 destinations, previously 135. |
| 🇵🇭 Philippines | Inheritance tax has been 6% since the TRAIN reform. Passport: 65 destinations, previously 66. The Philippines remains outside the CRS. |
| 🇵🇹 Portugal | Important change: NHR disappeared and was replaced by IFICI, or NHR 2.0, which is much more restrictive. Applicants must perform an activity on the list in Order 352/2024/1 and apply before 15 January of the year after moving. Warning: in May 2026, the Constitutional Court struck down the way the old NHR defined its activities by ministerial order. IFICI has the same defect and its list is legally contested, although the regime remains in force and accepts applications. Crypto is no longer exempt: the rate is 28% if sold before 365 days. |
| 🇶🇦 Qatar | The residence programme through a property purchase from $200,000 is now established. Passport: 111 destinations, previously 95. |
| 🇩🇴 Dominican Republic | Passport: 71 destinations, previously 66. |
| 🇷🇴 Romania | Change: dividend tax rose from 10% to 16% on 1 January 2026. The standard VAT rate rose to 21% in August 2025, and the micro-enterprise regime has been tightened substantially. Personal income tax remains 10%. |
| 🇷🇺 Russia | Important change: from 1 January 2025, the flat 13% rate was replaced by a five-band progressive scale: 13% up to RUB 2.4 million, then 15%, 18%, 20% and 22% above RUB 50 million. Row completed: the original file contained only partial data. |
| 🇧🇱 Saint Barthélemy | Passport figure aligned with the French passport: 185 destinations. |
| 🇸🇭 Saint Helena | Passport figure aligned with the British passport. |
| 🇬🇬 Sark | Passport figure aligned with the British passport. Life expectancy estimated by reference to the Channel Islands. |
| 🇷🇸 Serbia | The 10% rate is supplemented by an annual additional tax on high income, taking the effective rate up to 20%. Passport: 135 destinations, previously 130. |
| 🇸🇬 Singapore | The world’s most powerful passport for the third consecutive year: 192 destinations. The top marginal personal-income-tax rate rose to 24%. Additional Buyer’s Stamp Duty has been tightened substantially for foreign buyers, to 60%. |
| 🇱🇰 Sri Lanka | New scale from 1 April 2025: 6%, 18%, 24%, 30% and 36%, with the tax-free allowance raised to LKR 1,800,000 and the 12% band removed. Passport: 39 destinations, previously 54. |
| 🇰🇳 Saint Kitts and Nevis | Change: since 1 July 2024, a regional floor of $200,000 has applied throughout the OECS. Saint Kitts is the most expensive, with a $250,000 contribution, previously $150,000. Property amounts also rose. Regional oversight through ECCIRA applies from the second quarter of 2026. Passport: 157 destinations, previously 140. |
| 🇨🇭 Switzerland | Expenditure-based lump-sum taxation remains available at federal level and in most cantons, with revalued minimum bases. Switzerland retains a 0% rate on securities capital gains for private investors. |
| 🇹🇭 Thailand | Important change: the rule allowing foreign income to be remitted tax-free one year after it was generated disappeared on 1 January 2024 under Departmental Instruction 161/2566. An exemption for income remitted in the same or following year is being considered, but as of August 2026 it had not been published in the Royal Gazette and was not law. The Elite Visa was renamed Thailand Privilege and became more expensive. |
| 🇹🇳 Tunisia | New personal-income-tax scale under the 2025 Finance Law, with more bands and a top marginal rate of 35%. Passport: 66 destinations, previously 79. |
| 🇹🇷 Turkey | The property citizenship-by-investment threshold is $400,000, up from $250,000 in the original file. The 15%–40% personal-income-tax scale was updated in 2026. |
| 🇺🇾 Uruguay | Important change: Law 20.446, the 2025–2029 budget, rewrote the regime from 1 January 2026. The property threshold rose from about $590,000 to about $2 million, the 60-day route disappeared, and foreign income of anyone without the exemption is taxed at 12%. Uruguay is no longer the inexpensive option it once was. |
| 🇻🇺 Vanuatu | Important change: the EU definitively suspended Schengen visa-free access for Vanuatu on 4 February 2025 under the Council decision of 12 December 2024. The passport lost access to the EU and fell to 87 destinations, previously 129. The price of citizenship has risen. |
| 🇻🇳 Vietnam | Change: the new Personal Income Tax Law reduces the number of bands from seven to five, ranging from 5% to 35%, and raises the personal allowance to VND 15.5 million per month and the dependant allowance to VND 6.2 million. It applies to the 2026 tax year and takes full effect on 1 July 2026. Passport: 48 destinations, previously 51. |
| 🇻🇪 Venezuela | Passport: 116 destinations, previously 81. |
| 🇦🇲 Armenia | Correction: Armenia has had a flat 20% rate since 2023, not a 10%–20% scale. It joined the CRS, with the first exchanges in 2025. Passport: 64 destinations, previously 78. |
| 🇦🇱 Albania | New personal-income-tax law since 2024, with a 0%–23% scale and a specific regime for self-employed people and professionals. Passport: 121 destinations, previously 115. |
| 🇹🇼 Taiwan | The Employment Gold Card has become established as the best entry route. Passport: 134 destinations, previously 126. |
| 🇵🇱 Poland | The “Estonian” corporate regime is very attractive, with 0% while profits are not distributed. Passport: 183 destinations, previously 167. |
| 🇱🇹 Lithuania | Change: the 2026 personal-income-tax reform replaced two bands of 20% and 32% with three bands of 20%, 25% and 32%. Corporate tax rose from 16% to 17% on 1 January 2026. Passport: 180 destinations, previously 165. |
| 🇱🇻 Latvia | Change: since 2025, personal income tax has had two bands of 25.5% and 33%, replacing the previous 20%–31% scale. From 1 January 2026, companies with individual shareholders can opt for 15% on distribution plus 6% personal income tax on the dividend. |
| Jurisdiction | CRS signatory | Crypto | Cost of living | Currency | Languages | Climate | Life expectancy |
|---|---|---|---|---|---|---|---|
| 🇿🇦 South Africa | ✅ | ❌ Taxed as income or a capital gain | Low | Rand (ZAR) | Zulu, Xhosa, Afrikaans, English and others | Between 14 °C and 24 °C | 64.88 |
| 🇩🇿 Algeria | ❌ | ❌ | Low | Algerian dinar (DZD) | Arabic, Algerian Arabic, Tamazight and French | Between 11 °C and 26 °C | 77.50 |
| 🇦🇩 Andorra | ✅ | ✅ 0% for private investors | High | Euro (EUR) | Catalan, Spanish and French | Between -2 °C and 24 °C | 83.61 |
| 🇦🇮 Anguilla | ✅ | ✅ 0% | High | Eastern Caribbean dollar (XCD) | English | Between 25 °C and 30 °C | 77.60 |
| 🇸🇦 Saudi Arabia | ✅ | ❌ No clear tax framework | Moderate | Saudi riyal (SAR) | Arabic | Between 15 °C and 45 °C | 75.69 |
| 🇦🇷 Argentina | ✅ | ❌ | Low | Argentine peso (ARS) | Spanish | Between 15 °C and 28 °C | 77.17 |
| 🇧🇸 Bahamas | ✅ | ✅ | High | Bahamian dollar (BSD) | English | Between 25 °C and 34 °C | 74.28 |
| 🇧🇭 Bahrain | ✅ | ✅ Framework regulated by the CBB | Moderate | Bahraini dinar (BHD) | Arabic | Between 21 °C and 39 °C | 77.73 |
| 🇧🇪 Belgium | ✅ | ⚠️ Crypto assets fall within the new 10% tax | High | Euro (EUR) | French, Dutch and German | Between 6 °C and 23 °C | 82.17 |
| 🇧🇿 Belize | ✅ | ✅ | Low | Belize dollar (BZD) | English | Between 28 °C and 32 °C | 75.09 |
| 🇧🇲 Bermuda | ✅ | ✅ | Very high | US dollar (USD) | English | Between 20 °C and 30 °C | 81.70 |
| 🇧🇾 Belarus | ❌ | ❌ | Low | Belarusian ruble (BYN) | Belarusian and Russian | Between -6 °C and 24 °C | 75.20 |
| 🇧🇴 Bolivia | ✅ | ❌ | Very low | Boliviano (BOB) | Spanish and Quechua | Between 14 °C and 17 °C | 72.35 |
| 🇧🇷 Brazil | ✅ | ❌ Crypto taxed at 17.5% from 2026 | Moderate | Brazilian real (BRL) | Portuguese | Between 26 °C and 32 °C | 76.57 |
| 🇧🇬 Bulgaria | ✅ | ⚠️ 10% on crypto capital gains | Low | Euro (EUR) | Bulgarian | Between 4 °C and 30 °C | 75.49 |
| 🇰🇭 Cambodia | ❌ | ⚠️ No clear framework | Very low | Riel (KHR) | Khmer | Between 31 °C and 36 °C | 70.54 |
| 🇨🇱 Chile | ✅ | ❌ Taxed as income | Moderate | Chilean peso (CLP) | Spanish | Between 15 °C and 27 °C | 80.74 |
| 🇨🇳 China | ✅ | ❌ Crypto trading prohibited | Moderate | Yuan (CNY) | Mandarin Chinese | Between -5 °C and 30 °C | 77.70 |
| 🇨🇾 Cyprus (general regime) | ✅ | ✅ 0% on securities capital gains; habitual trading is taxed | Moderate | Euro (EUR) | Greek and Turkish | Between 15 °C and 37 °C | 81.51 |
| 🇨🇾 Cyprus Non-Dom | ✅ | ✅ 0% on holding; professional trading is taxed | Moderate | Euro (EUR) | Greek and Turkish | Between 15 °C and 37 °C | 81.51 |
| 🇨🇴 Colombia | ✅ | ❌ | Low | Colombian peso (COP) | Spanish | Between 18 °C and 20 °C | 77.87 |
| 🇨🇷 Costa Rica | ✅ | ✅ 0% for occasional activity; 30% if considered professional | Moderate | Costa Rican colón (CRC) | Spanish | Between 27 °C and 29 °C | 80.94 |
| 🇦🇪 UAE (United Arab Emirates) | ✅ | ✅ 0% for individuals | High | Dirham (AED) | Arabic and English | Between 26 °C and 43 °C | 78.46 |
| 🇪🇨 Ecuador | ✅ | ❌ | Low | US dollar (USD) | Spanish | Between 21 °C and 23 °C | 77.71 |
| 🇪🇸 Spain | ✅ | ❌ Taxed at 19% to 30%, with a reporting obligation under Form 721 | Moderate | Euro (EUR) | Spanish, Catalan, Galician and Basque | Between 14 °C and 24 °C | 83.99 |
| 🇪🇪 Estonia | ✅ | ⚠️ Taxed at 22% | Moderate | Euro (EUR) | Estonian, Russian and English | Between -2 °C and 21 °C | 79.18 |
| 🇫🇯 Fiji | ❌ | ⚠️ No clear framework | Low | Fijian dollar (FJD) | English, Fijian and Fiji Hindi | Between 21 °C and 32 °C | 67.91 |
| 🇬🇪 Georgia | ✅ | ✅ 0% for individuals; crypto is not considered Georgian-source | Low | Lari (GEL) | Georgian and Russian | Between 7 °C and 33 °C | 74.24 |
| 🇬🇮 Gibraltar | ✅ | ✅ 0% on capital gains | High | Gibraltar pound (GIP) | English and Spanish | Between 17 °C and 28 °C | 80.70 |
| 🇬🇹 Guatemala | ❌ | ⚠️ No clear framework | Low | Quetzal (GTQ) | Spanish | Between 17 °C and 27 °C | 75.05 |
| 🇬🇬 Guernsey | ✅ | ✅ 0% on capital gains | Very high | Pound sterling (GBP) | English | Between 14 °C and 24 °C | 83.50 |
| 🇭🇳 Honduras | ❌ | ⚠️ No clear framework | Low | Lempira (HNL) | Spanish | Between 17 °C and 28 °C | 75.87 |
| 🇭🇰 Hong Kong | ✅ | ✅ 0% for private investors | Very high | Hong Kong dollar (HKD) | Cantonese and English | Between 19 °C and 32 °C | 85.29 |
| 🇭🇺 Hungary | ✅ | ⚠️ 15% on crypto capital gains under a specific regime since 2022 | Low | Forint (HUF) | Hungarian | Between 7 °C and 32 °C | 77.31 |
| 🇲🇺 Mauritius | ✅ | ✅ 0% on capital gains | Moderate | Mauritian rupee (MUR) | English and French | Between 26 °C and 30 °C | 75.51 |
| 🇰🇾 Cayman Islands | ✅ | ✅ 0% | Very high | Cayman Islands dollar (KYD) | English | Between 28 °C and 32 °C | 75.70 |
| 🇹🇨 Turks and Caicos Islands | ✅ | ✅ 0% | High | US dollar (USD) | English | Between 25 °C and 32 °C | 76.10 |
| 🇻🇬 British Virgin Islands | ✅ | ✅ 0% | High | US dollar (USD) | English | Between 25 °C and 32 °C | 76.50 |
| 🇮🇩 Indonesia | ✅ | ⚠️ Final tax of 0.1% on the value of the crypto transaction | Low | Rupiah (IDR) | Indonesian | Between 26 °C and 29 °C | 72.32 |
| 🇮🇹 Italy | ✅ | ⚠️ 26% on crypto capital gains, rising to 33% from 2026 under the budget law | Moderate | Euro (EUR) | Italian | Between 14 °C and 24 °C | 84.00 |
| 🇰🇼 Kuwait | ✅ | ❌ Crypto activity prohibited by the regulator | Moderate | Kuwaiti dinar (KWD) | Arabic | Between 21 °C and 41 °C | 75.85 |
| 🇱🇺 Luxembourg | ✅ | ✅ 0% if crypto assets are held for more than six months | Very high | Euro (EUR) | Luxembourgish, French and German | Between 0 °C and 25 °C | 82.78 |
| 🇲🇰 North Macedonia | ❌ | ⚠️ 10% on capital gains | Very low | Denar (MKD) | Macedonian | Between 4 °C and 32 °C | 76.26 |
| 🇲🇾 Malaysia | ✅ | ✅ 0% for long-term investment; habitual trading is taxed | Low | Ringgit (MYR) | Malay, English, Cantonese and Mandarin | Between 32 °C and 34 °C | 76.65 |
| 🇲🇹 Malta | ✅ | ✅ 0% for long-term investment; 35% for habitual trading | Moderate | Euro (EUR) | Maltese and English | Between 13 °C and 27 °C | 83.06 |
| 🇲🇦 Morocco | ✅ | ❌ Crypto activity is unregulated | Low | Moroccan dirham (MAD) | Arabic, Berber and French | Between 13 °C and 29 °C | 77.43 |
| 🇲🇽 Mexico | ✅ | ❌ Taxed as income | Low | Mexican peso (MXN) | Spanish | Between 21 °C and 27 °C | 75.41 |
| 🇲🇨 Monaco | ✅ | ✅ 0% | Very high | Euro (EUR) | French | Between 12 °C and 28 °C | 89.60 |
| 🇲🇪 Montenegro | ✅ | ⚠️ 15% on capital gains | Low | Euro (EUR) | Montenegrin and Serbian | Between 10 °C and 34 °C | 78.00 |
| 🇳🇮 Nicaragua | ❌ | ⚠️ No clear framework | Very low | Córdoba oro (NIO) | Spanish | Between 31 °C and 35 °C | 75.23 |
| 🇳🇿 New Zealand | ✅ | ⚠️ Taxed as income if there is an intention to resell | High | New Zealand dollar (NZD) | English and Māori | Between 14 °C and 22 °C | 82.70 |
| 🇴🇲 Oman | ✅ | ✅ 0% until 2028 | Moderate | Omani rial (OMR) | Arabic | Between 21 °C and 35 °C | 77.20 |
| 🇵🇦 Panama | ✅ | ✅ 0% on foreign-source capital gains | Moderate | Balboa for coins and US dollar for banknotes | Spanish | Between 30 °C and 33 °C | 78.40 |
| 🇵🇾 Paraguay | ❌ | ✅ 0% on foreign-source income | Very low | Guaraní (PYG) | Spanish and Guaraní | Between 23 °C and 36 °C | 78.60 |
| 🇵🇪 Peru | ✅ | ❌ Taxed as investment income at 5% | Low | Sol (PEN) | Spanish and Quechua | Between 19 °C and 28 °C | 68.90 |
| 🇵🇭 Philippines | ❌ | ⚠️ Taxed as ordinary income | Low | Philippine peso (PHP) | Filipino and English | Between 30 °C and 34 °C | 70.50 |
| 🇵🇹 Portugal | ✅ | ⚠️ 0% if held for more than 365 days; 28% if held for less | Moderate | Euro (EUR) | Portuguese | Between 14 °C and 24 °C | 81.70 |
| 🇶🇦 Qatar | ✅ | ❌ Crypto activity restricted | High | Qatari riyal (QAR) | Arabic | Between 21 °C and 39 °C | 80.00 |
| 🇩🇴 Dominican Republic | ✅ | ⚠️ No clear framework | Low | Dominican peso (DOP) | Spanish | Between 30 °C and 32 °C | 76.30 |
| 🇷🇴 Romania | ✅ | ⚠️ 10% on crypto capital gains | Low | Romanian leu (RON) | Romanian | Between 2 °C and 25 °C | 72.00 |
| 🇷🇺 Russia | ⚠️ Suspendido con la mayoría de países occidentales | ❌ | Low | Ruble (RUB) | Russian | Between -10 °C and 24 °C | 72.98 |
| 🇧🇱 Saint Barthélemy | ✅ | ✅ 0% | Very high | Euro (EUR) | French | Between 25 °C and 30 °C | 80.80 |
| 🇸🇭 Saint Helena | ✅ | ✅ 0% | Moderate | Saint Helena pound (SHP) | English | Between 15 °C and 26 °C | 80.70 |
| 🇬🇬 Sark | ✅ | ✅ 0% | High | Pound sterling (GBP) | English | Between 5 °C and 20 °C | 82.00 |
| 🇷🇸 Serbia | ❌ | ⚠️ 15% on crypto capital gains, with a 50% exemption if reinvested | Low | Serbian dinar (RSD) | Serbian | Between 5 °C and 30 °C | 76.47 |
| 🇸🇬 Singapore | ✅ | ✅ 0% except professional trading activity | Very high | Singapore dollar (SGD) | English, Mandarin, Malay and Tamil | Between 31 °C and 33 °C | 84.07 |
| 🇱🇰 Sri Lanka | ❌ | ⚠️ No clear framework | Very low | Sri Lankan rupee (LKR) | Sinhala and Tamil | Between 22 °C and 34 °C | 77.56 |
| 🇰🇳 Saint Kitts and Nevis | ✅ | ✅ 0% | High | Eastern Caribbean dollar (XCD) | English | Between 24 °C and 30 °C | 77.30 |
| 🇨🇭 Switzerland | ✅ | ✅ 0% for individuals; taxed if it is professional trading | Very high | Swiss franc (CHF) | German, French, Italian and Romansh | Between 2 °C and 19 °C | 83.80 |
| 🇹🇭 Thailand | ✅ | ⚠️ 15% withholding on crypto capital gains | Low | Baht (THB) | Thai | Between 31 °C and 36 °C | 77.90 |
| 🇹🇳 Tunisia | ❌ | ❌ Crypto activity restricted | Low | Tunisian dinar (TND) | Arabic, Tunisian Arabic and French | Between 13 °C and 27 °C | 77.10 |
| 🇹🇷 Turkey | ✅ | ⚠️ No specific crypto capital-gains tax, but a transaction charge applies | Low | Turkish lira (TRY) | Turkish | Between 11 °C and 28 °C | 76.50 |
| 🇺🇾 Uruguay | ✅ | ✅ 0% on foreign-source income during the exemption period | Moderate | Uruguayan peso (UYU) | Spanish | Between 15 °C and 28 °C | 78.70 |
| 🇻🇺 Vanuatu | ✅ | ✅ 0%. The only country where citizenship can be paid for in bitcoin | Moderate | Vatu (VUV) | French, English and Bislama | Between 26 °C and 31 °C | 75.40 |
| 🇻🇳 Vietnam | ❌ | ⚠️ Crypto tax framework under development, with 0.1% planned on transactions | Very low | Dong (VND) | Vietnamese | Between 32 °C and 35 °C | 75.77 |
| 🇻🇪 Venezuela | ❌ | ⚠️ Rapidly changing framework | Very low | Bolívar (VES) | Spanish | Between 23 °C and 26 °C | 77.80 |
| 🇦🇲 Armenia | ✅ (desde 2025) | ✅ Favourable treatment; no specific tax on crypto capital gains | Low | Dram (AMD) | Armenian | Between -2 °C and 27 °C | 75.00 |
| 🇦🇱 Albania | ✅ | ⚠️ 15% on crypto capital gains | Low | Lek (ALL) | Albanian | Between 7 °C and 24 °C | 78.00 |
| 🇹🇼 Taiwan | ✅ | ⚠️ No clear framework; taxed as income | Moderate | New Taiwan dollar (TWD) | Mandarin | Between 15 °C and 30 °C | 80.00 |
| 🇵🇱 Poland | ✅ | ⚠️ 19% on crypto capital gains | Low | Zloty (PLN) | Polish | Between -6 °C and 24 °C | 78.00 |
| 🇱🇹 Lithuania | ✅ | ⚠️ 15% on crypto capital gains | Low | Euro (EUR) | Lithuanian | Between -6 °C and 22 °C | 75.80 |
| 🇱🇻 Latvia | ✅ | ⚠️ 25.5% on crypto capital gains | Low | Euro (EUR) | Latvian | Between 4 °C and 22 °C | 75.00 |
How to use the comparator
- Use the search box to find a jurisdiction by name, currency or language.
- Filter with the buttons: no personal income tax, territorial or non-dom systems, worldwide taxation, or no CFC rules.
- Switch tabs to see taxes, residency and passport, entry routes, recent changes and life context for the same filtered list.
- Pick up to three jurisdictions with the + button to compare them side by side.
How was this information verified?
Full review completed on 24 August 2026. The tax basis for each country comes from PwC Worldwide Tax Summaries and the official tax authority (linked in each country profile). The essential data was cross-checked against a second independent source, Deloitte International Tax Source, and alerts from Deloitte tax@hand. Reforms from 2024 to 2026 were checked against the published text: the Italian and Cypriot finance laws, the Belgian law of 6 April 2026, Uruguay’s Law 20.446, Paraguay’s Resolution 0283/2026, Oman’s Royal Decree 56/2025, CJEU judgment C-181/23 concerning Malta, and alerts from EY, KPMG, Deloitte and Fragomen. Passport data comes from the Henley Passport Index 2026.
Educational notice
The content published on Scale & Own, including this tool, is provided exclusively for educational and informational purposes. It does not constitute personalised tax, legal, financial or investment advice. It reflects our experience and personal perspective on expatriation and international tax residency. Tax rules change frequently and every personal situation is different: before making important decisions, assess your situation and risk tolerance, conduct your own research and consult a professional who specialises in international taxation.
© 2026 Scale & Own · Legal notice · Table and data produced by us; reproduction or automated extraction (scraping) prohibited without authorisation.
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The 82 jurisdictions in a table
Scale & Own compilation based on PwC Tax Summaries and each country’s tax authorities. Data verified in August 2026. Rates change, so always check the official source before making a decision.
Of the 82 jurisdictions analysed, 18 do not apply personal income tax and 16 use a territorial system under which foreign-source income is not taxed. The others tax the resident’s worldwide income.
No personal income tax: Anguilla, Saudi Arabia, the Bahamas, Bahrain, Bermuda, the UAE (United Arab Emirates), the Cayman Islands, the Turks and Caicos Islands, the British Virgin Islands, Kuwait, Monaco, Oman, Qatar, Saint Barthélemy, Saint Helena, Sark, Saint Kitts and Nevis, and Vanuatu.
Territorial system: Belize, Bolivia, Costa Rica, Georgia, Guatemala, Honduras, Hong Kong, Mauritius, Malaysia, Nicaragua, Panama, Paraguay, the Dominican Republic, Singapore, Uruguay and Taiwan.
Personal taxation by jurisdiction. Main source: PwC Tax Summaries, August 2026.