Personal OS · Tax residency
Three rates and one question. What a country takes from what you earn, from what your money earns, and from what you sell — and whether it looks at your foreign income at all. 81 countries, no signup, no lead form.
Rates are the top marginal rate an ordinary resident pays. Drag a slider to set the most you are willing to pay.
Territorial tax
Only local income is taxed, so what you earn abroad is outside the net.
Personal income tax
Any
Top marginal rate on what you earn by working
Investment income tax
Any
What a resident pays on dividends and interest
Capital gains tax
Any
Long-term gains on listed shares
81 of 81 countries
No income tax
TerritorialNo
No income, capital gains or wealth tax. The Select Anguilla programme grants tax residency for a fixed annual payment of USD 75,000, which is the honest price of the 0%.
No income tax
TerritorialNo
Personal income tax was abolished in 2016. Citizenship by investment starts at USD 230,000 and carries a five-day physical presence requirement over five years.
No income tax
TerritorialNo
No income, capital gains or inheritance tax. Residency is available by buying property from USD 750,000, and the cost of living does much of the work the tax authority does elsewhere.
No income tax
TerritorialNo
No personal income tax, and a Golden Residency that does not require an employer. A 15% top-up tax now applies to very large multinationals only.
No income tax
TerritorialNo
No income tax, but payroll tax reaches around 9.5% on the employee share — so a salary you pay yourself is not free here even though the column says 0%.
No income tax
TerritorialNo
Income tax was abolished in 2005 and replaced with an 8% payroll tax on the employee share. Everything else is genuinely untaxed.
No income tax
TerritorialNo
No direct taxation at all. Residency by independent means needs proven income and a property investment, and import duty makes everyday life expensive.
No income tax
TerritorialNo
No personal income tax. Residency is sponsorship-based and closed to people without a local employer or partner.
No income tax
TerritorialNo
No income tax for residents, with one exception written into a 1963 treaty: French nationals who moved after 1957 are still taxed by France as if they never left.
No income tax
TerritorialNo
No personal income tax today. Oman has legislated a 5% tax on income above roughly USD 109,000 from 2028 — the first in the Gulf, and worth watching if you are planning a decade rather than a year.
No income tax
TerritorialNo
No personal income tax. Residency runs through an employer or a company, so the visa is the hard part rather than the tax.
No income tax
TerritorialNo
No personal income tax on salary, dividends or gains. Businesses meet zakat and corporate tax instead, and the Premium Residency buys you out of sponsorship.
No income tax
TerritorialNo
No personal income tax, and the oldest citizenship-by-investment programme in the world from USD 250,000. A passport is not tax residency — the two are sold together and are not the same thing.
No income tax
TerritorialNo
No income, corporate or capital gains tax. Government revenue comes from import duty and stamp duty, both of which you will feel.
No income taxWith us soon
TerritorialNo
No personal income tax of any kind, real banking and a treaty network. The catch is corporate: 9% applies above AED 375,000, and a foreign company run day to day from Dubai can be treated as resident here.
No income tax
TerritorialNo
No income tax, and the fastest citizenship programme anywhere. Banking is the constraint: correspondent relationships are thin and several EU visa-free rights have been suspended.
Territorial
TerritorialYes
Strictly territorial, and the local rates are low even if you do earn here. Residency is slow and the paperwork is done in Spanish, in person.
Flat rate
TerritorialNo
A 10% ceiling on everything, with the first €24,000 exempt. Passive residency needs a €47,500 government bond and a real home, and there is a 90-day presence requirement.
Flat rate
TerritorialNo
A flat 10% on everything worldwide, 5% on dividends, and nothing at all on gains from EU-regulated markets. In the EU, in the euro from 2026, and the simplest tax return in Europe.
Flat rate
TerritorialNo
A flat 10% on income and 5% on dividends. The Astana International Financial Centre runs on English common law and gives the whole thing more credibility than the map suggests.
Flat rate
TerritorialNo
A flat 10% on income and dividends. Cheap, European and largely undiscovered; banking a non-resident business through it is the hard part.
TerritorialWe handle this
TerritorialYes
Foreign-source income is taxed at 0%; the rates shown apply to Paraguayan income only. The cheapest permanent residency in the world with a territorial system attached, and a ten-year ID card at the end of it.
Flat rate
TerritorialNo
A flat 10% across the board. The micro-company regime that made Romania famous has been narrowed sharply since 2024, so check the current thresholds before you build a plan on it.
Territorial
TerritorialYes
Territorial, with a professional tax capped at 12% and no tax on investment income. Residency is effectively closed unless you are employed by a local company.
Territorial
TerritorialYes
A flat 13% on Bolivian income and nothing on foreign income. Currency controls and a scarce dollar make it a difficult place to actually hold money.
Flat rate
TerritorialNo
A flat 15% on income, dividends and gains, plus a 13% social contribution on investment income up to a cap. Residency is easy for EU nationals and awkward for everyone else.
Flat rate
TerritorialNo
A near-flat 15%, outside the EU but an accession candidate, and residency through a company you own takes weeks rather than months.
Territorial
TerritorialYes
Only Seychelles-source income is taxed, and there is no capital gains tax. Permanent residency is restricted and expensive; most people arrive on a work permit.
Territorial
TerritorialYes
Salaries tax is capped at a standard rate of 16%, and there is no tax on dividends, interest or capital gains at all. Territorial in the strictest sense — the source of the work decides, not where you bank.
Flat rate
TerritorialNo
A flat 20% on income, 5% on dividends and nothing on gains from securities. Banking and company formation are open to non-residents in a way most of the region is not.
Territorial
TerritorialYes
Foreign-source income is exempt, and a small-business regime taxes local turnover at 1% up to roughly USD 180,000. Most nationalities get a full year visa-free on arrival.
Remittance basis
TerritorialNo
Foreign income is taxed only when remitted, and there is no capital gains or inheritance tax. Residency comes with a USD 375,000 property purchase or a ten-year Premium Visa.
Worldwide
TerritorialNo
A flat 22% personally, and famously no corporate tax until profit is distributed — which is a company story, not a personal one. E-residency gives you a company, not tax residency.
Worldwide
TerritorialNo
Gains on shares held more than three years are exempt, now capped at CZK 40 million a year. The flat-tax regime for the self-employed is one of the simplest in the EU.
Territorial
TerritorialYes
No capital gains tax and no tax on Singapore dividends. Foreign income is exempt unless received here by a resident in specific circumstances — in practice a clean regime with a very hard visa.
Territorial
TerritorialYes
Territorial, English-speaking and no capital gains tax. The QRP programme exempts foreign income entirely for over-45s who deposit USD 2,000 a month locally.
Territorial
TerritorialYes
Foreign income is outside the net. The rentista and inversionista routes are straightforward, and the digital nomad visa gives two tax-free years without permanent residency.
Territorial
TerritorialYes
Territorial, except that foreign investment income becomes taxable after three years of residency. Retiree and rentista routes are quick and inexpensive.
Territorial
TerritorialYes
No tax on dividends, interest or capital gains. Category 2 status caps total tax at roughly £37,000 a year for people with substantial means and an approved property.
Territorial
TerritorialYes
Foreign income is untaxed by statute, not by concession. The Friendly Nations visa now needs a USD 200,000 property purchase or a local job offer, which changed the economics considerably.
Worldwide
TerritorialNo
Dividends are taxed at 10%, and gains on listed shares held over a year are exempt. Crypto held over a year is taxed at 7%, which is unusual and deliberate.
Worldwide
TerritorialNo
A low top rate by developed-world standards, but offshore companies and trusts have been taxed on a look-through basis since 2024, closing the structure most expats relied on.
Territorial
TerritorialYes
Territorial, dollarised, and gains on bitcoin are exempt outright. The Freedom Visa grants residency for a USD 1,000,000 bitcoin or USDT contribution.
Territorial
TerritorialYes
Foreign-source income remitted by individuals stays exempt to the end of 2036. A 2% tax on dividends above roughly USD 21,000 arrived in 2025, and MM2H is the residency route.
Territorial
TerritorialYes
Territorial and cheap. Political risk is the entire story here, and banking a business through it is harder than the tax table suggests.
Worldwide
TerritorialNo
A flat 20% on capital income. Straightforward, EU, and rarely on anyone's list, which is occasionally the point.
Worldwide
TerritorialNo
15% on dividends and a €500 annual exemption on gains. The individual-activity regime for freelancers can bring the effective rate to around 5–15%.
Worldwide
TerritorialNo
A flat 19% on investment income and gains, and a lump-sum regime for service businesses that can land at 8.5–12% of revenue. Better than its reputation.
Worldwide
TerritorialNo
Worldwide on paper, but non-domiciled residents pay nothing on dividends and interest for seventeen years, and there is no capital gains tax except on Cypriot property. Sixty days a year is enough to become resident.
Remittance basis
TerritorialNo
Non-domiciled residents are taxed on Maltese income and on foreign income remitted, at a minimum of €5,000 a year. Foreign capital gains are untaxed even when remitted — the reason people are here.
Worldwide
TerritorialNo
Worldwide, but the RESICO regime taxes small business revenue at 1–2.5% up to roughly USD 200,000 a year, which is among the best deals available to a resident anywhere.
Territorial
TerritorialYes
Resident foreigners are taxed on Philippine-source income only. The SRRV retirement visa is the usual route and starts at a USD 10,000 deposit for over-50s.
Remittance basis
TerritorialNo
Territorial until 2024, remittance-based since. Foreign income brought into Thailand in the year it is earned, or the year after, is now taxable — bring it in later and it is not. No tax on gains from Thai listed shares.
Worldwide
TerritorialNo
Gains on shares held more than two years are exempt, and the digital nomad permit exempts foreign income entirely for up to eighteen months.
Territorial
TerritorialYes
Territorial with an edge: new residents choose an eleven-year holiday on foreign investment income, or a permanent 7% rate instead of 12%. Foreign business income is outside the net either way.
Territorial
TerritorialYes
One of the few African territorial systems, and there is no general capital gains tax. Residency is slow and the banking is thin.
Worldwide
TerritorialNo
The only major country that taxes its citizens wherever they live. Moving abroad does not end a US filing obligation, and renouncing triggers an exit tax. State income tax sits on top of the rates shown.
Worldwide
TerritorialNo
You become a tax resident after 183 days in any rolling 365, and then worldwide income is in scope. The digital nomad visa does not change that.
Worldwide
TerritorialNo
Long-term gains on listed shares are taxed at 12.5%. Returning residents get RNOR status for up to three years, during which foreign income stays outside the net.
Worldwide
TerritorialNo
No general capital gains tax, which is rare in the developed world. New migrants also get a four-year exemption on most foreign income.
Remittance basis
TerritorialNo
The rates shown are what an ordinary resident pays, and they are high. Non-domiciled residents get the remittance basis on foreign income and gains, which is a genuinely powerful regime for capital held offshore.
Lump-sum regime
TerritorialNo
No capital gains tax on private wealth, which is the headline nobody mentions. Rates vary enormously by canton, and non-working foreigners can negotiate a forfait based on their rent rather than their income.
Worldwide
TerritorialNo
Gains on Turkish listed shares held over two years are exempt, and citizenship by investment starts at USD 400,000 of property. Inflation is the tax nobody lists.
Lump-sum regime
TerritorialNo
Dividends are taxed at just 5%. Separately, new residents who invest €500,000 can pay a flat €100,000 a year on all foreign income for fifteen years.
Worldwide
TerritorialNo
A 30% flat tax covers dividends, interest and gains. An exit tax applies to large shareholdings, and the wealth tax on property survives for residents and non-residents alike.
Worldwide
TerritorialNo
Ceasing residency triggers a deemed disposal, and SARS now requires a formal emigration declaration. Foreign employment income is exempt up to about USD 70,000 if you work abroad enough days.
Worldwide
TerritorialNo
The non-dom remittance basis was abolished in April 2025 and replaced with a four-year exemption for new arrivals only. After four years, everything is taxable.
Worldwide
TerritorialNo
Gains are halved after twelve months, giving an effective 23.5% top rate. Ceasing residency triggers a deemed disposal of most assets unless you elect to defer.
Lump-sum regime
TerritorialNo
The columns show what an ordinary Italian resident pays. New residents can instead pay a flat €200,000 a year covering all foreign income and gains, for fifteen years — which only makes sense above roughly €800,000 of foreign profit.
Worldwide
TerritorialNo
The Beckham regime taxes new arrivals at 24% on Spanish employment income for six years but does not shelter foreign investment income. Regional wealth taxes vary hugely.
Worldwide
TerritorialNo
A wealth tax on top of income tax, and a hard exit tax on unrealised share gains introduced in 2022. Several founders left over exactly this.
Worldwide
TerritorialNo
Investment income is taxed at a flat 26.4% including the solidarity surcharge. Leaving with a significant shareholding triggers an exit tax on unrealised gains — plan the departure a year ahead.
Worldwide
TerritorialNo
The old NHR closed to new applicants in 2024. Its replacement, IFICI, offers 20% on qualifying professional income and an exemption on most foreign income — but only for a defined list of activities.
Worldwide
TerritorialNo
Box 3 taxes a deemed return on your assets rather than what you actually earned, which can mean tax on a year you lost money. A real-return system is due in 2028.
Worldwide
TerritorialNo
Private capital gains were untaxed for decades. A 10% solidarity contribution on gains from financial assets started in 2026, with the first €10,000 a year exempt.
Worldwide
TerritorialNo
Capital income is taxed at 30% up to €30,000 and 34% above. The three-year rule presumes continued residency after you leave unless you can prove otherwise.
Worldwide
TerritorialNo
The five-year rule keeps taxing former residents who retain essential ties to Sweden, and the burden of proving you have cut them sits with you.
Worldwide
TerritorialNo
Among the highest effective rates anywhere, and share gains are taxed at up to 42%. The researcher scheme offers 32.84% for seven years to a narrow group.
Worldwide
TerritorialNo
Rates shown combine federal and Ontario. Departure tax deems you to have sold everything on the day you leave, which makes the timing of an exit worth real money.
Worldwide
TerritorialNo
The highest top rate in the EU, though investment income is ring-fenced at 27.5%. Exit tax applies to shareholdings, with instalment relief inside the EU.
Worldwide
TerritorialNo
Investment income is ring-fenced at 20.3%. Non-permanent residents — under five years of the last ten in Japan — are taxed on foreign income only when remitted.
The rate matters less than the basis. A 35% country that never looks at your foreign income beats a 15% country that taxes everything you own, and the table above will not tell you that on its own.
There is no personal income tax to be liable for. Not on salary, not on dividends, not on gains. Nothing to characterise, nothing to remit, no holiday that expires.
The catch. The money has to be earned somewhere, and that somewhere may want to tax it before it reaches you. Several of these places also run payroll or corporate taxes that catch a founder who works from there.
Only income with a local source is taxed. Income earned outside the country is outside the net whether or not you bring the money in, and whether or not you spend it locally.
The catch. “Source” is a legal test, not a question of which bank holds the money. Work you personally perform while sitting in the country is usually locally sourced, however foreign the client is.
Foreign income is taxed only if you bring it into the country. Leave it offshore and it stays untaxed.
The catch. The money you actually live on is exactly the money that gets remitted. These work for capital you already have and badly for income you are still earning.
A fixed annual payment replaces tax on foreign income entirely. Italy charges €200,000, Greece €100,000, and several Swiss cantons negotiate a figure with you.
The catch. Only rational above a large profit. Below roughly €600,000 a year you are paying a premium for a European address, which may still be the right trade — just make it knowingly.
One low rate on everything, worldwide. No source test, no remittance question, no regime to qualify for or lose.
The catch. Worldwide means worldwide: a flat 10% still applies to income a territorial country would ignore completely. The simplicity is the product.
Everything you earn anywhere is taxable where you live, with a credit for foreign tax already paid. This is how most of the world works.
The catch. This is the default you are leaving, and the country you leave gets a vote. Tie-breaker rules, exit taxes and a home you kept can all pull you back in.
Almost every expensive mistake in this category is made by someone who read a table like the one above and stopped there.
01Leaving is a test, not a decision
You do not stop being tax resident where you are by landing somewhere else. Most countries look at where your home, your family and your economic life sit, and a treaty tie-breaker runs through exactly those before it ever reaches the day count.
02183 days is the floor, not the rule
Half a year in one country usually makes you resident there. Spending less than that everywhere does not make you resident nowhere — it usually leaves you resident where you started, which is the worst version of this.
03The company follows you
A US LLC or an offshore company managed day to day from your new kitchen table can be treated as tax resident where you sit. Place of effective management catches more founders than any personal rule does.
04Some countries charge you to leave
Germany, Norway, Canada, Australia and South Africa all tax unrealised gains on the way out. The bill is set by the timing of your departure, which means it is worth planning a year ahead rather than a month.
05US citizens do not get to opt out
The United States taxes its citizens wherever they live. A move changes your state tax and your foreign earned income exclusion, and nothing else about your federal return.
06A passport is not a tax residency
Citizenship by investment and tax residency are sold together and are not the same product. A second passport with no real presence behind it will not persuade the country you left that you have gone.
Getting the residency is the easy half
A cédula, a visa or a certificate proves you arrived somewhere. It does not prove you left. If you keep a home, a family and a business life in your old country, its tax authority will not care what your new ID card says — and it is the one that decides, not you. The countries in this table work when you actually move.
Paraguay is the one we handle today
Permanent residency, a territorial tax system and a ten-year ID card, run end to end with your US company alongside it. More jurisdictions are opening — the rest of this table is here so you can see what you would be choosing between.
See the Paraguay programmeThis is general information, not tax or legal advice, and we do not give personal tax advice. Every rate is the headline top marginal rate for a resident individual, compiled in August 2026 from published rates for the 2026 tax year. Allowances, brackets, holding-period reliefs, social contributions and special regimes are excluded, so your effective rate will differ — often substantially. Tax law changes without notice. Verify against the relevant revenue authority, and take local advice before you move anything.