Relocation guides
Where to move, and what it does to your tax
The other direction from the country guides. Grouped by basis of taxation, because that is what decides whether being resident somewhere costs you anything — not the headline rate, and not the permit.
Territorial — foreign income outside the net
- ParaguaySouth AmericaNo US tax treaty
- PanamaCentral AmericaNo US tax treaty
- GeorgiaCaucasusNo US tax treaty
- UruguaySouth AmericaNo US tax treaty · CFC rules apply
- Costa RicaCentral AmericaNo US tax treaty
- PhilippinesSoutheast AsiaUS tax treaty in force
- Puerto RicoCaribbean (United States territory)US territory — no treaty applies · CFC rules apply
No personal income tax
Remittance basis — taxed on what you bring in
Worldwide, with relief for new arrivals
Immigration routes and tax positions last checked August 2026, from each country’s own immigration and revenue authorities and the IRS treaty table. A country is added here only once the permit conditions, the domestic residence test, the basis of taxation and the route to citizenship have all been verified from a primary source — a half-sourced relocation page is worse than none.