Countries With the Lowest Taxes for Expats & Retirees

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Compare income tax, capital gains, and dividend tax rates across 197 countries. Filter by region, expat tax programs, and visa pathways to find your optimal tax home.

Tax rates by country

These are the rates each destination country charges its own residents. If you are a US citizen or green-card holder you remain taxable on your worldwide income in the US: credits, tax treaties and the foreign earned income exclusion can reduce double tax, but they do not remove the US filing obligation. See the tax-filing partners below.

Region

Income Tax

Capital Gains

CGT Type

Dividend Tax

Special expat programRetiree routeDN visa

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197 of 197 countries

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Country	Income Tax	Capital Gains	Dividend Tax	Expat Program	Retiree Route	DN Visa	Tax score
Brunei	None	None	None	-	-	-	100
United Arab Emirates	None	None	None	-	Yes	Yes	100
Vatican City	None	None	None	-	-	-	100
Saint Kitts and Nevis	None	None	None	Yes	Yes	-	100
Kuwait	None	None	None	-	Yes	-	100
Bahrain	None	None	None	-	Yes	-	100
Monaco	None	None	None	-	Yes	-	100
Bahamas	None	None	None	Yes	-	Yes	100
Vanuatu	None	None	None	-	Yes	-	100
Qatar	None	None	5.0%	-	Yes	-	99
Saudi Arabia	None	None	5.0%	-	Yes	-	99
Oman	None	None	10.0%	-	Yes	-	97
North Korea	None	None	10.0%	-	-	-	97
Liechtenstein	8.0%	None	None	Yes	-	-	97
Marshall Islands	12.0%	None	None	-	-	-	95
Kosovo	10.0%	10.0%As income	None	-	-	-	93
Guatemala	7.0%	10.0%Flat	5.0%	-	Yes	Yes	93
Antigua and Barbuda	None	None	25.0%	Yes	Yes	Yes	93
Mauritius	20.0%	None	None	Yes	Yes	Yes	92
Nauru	20.0%	None	None	-	-	-	92
Moldova	12.0%	6.0%Flat	6.0%	-	-	Yes	92
Bulgaria	10.0%	10.0%Flat	5.0%	-	-	Yes	92
Bosnia and Herzegovina	10.0%	10.0%Flat	5.0%	-	-	Yes	92
Libya	10.0%	10.0%As income	5.0%	-	-	-	92
Bolivia	13.0%	None	12.5%	-	-	Yes	91
Maldives	15.0%	None	10.0%	-	-	Yes	91
Singapore	24.0%	None	None	Yes	Yes	-	90
Andorra	10.0%	10.0%Flat	10.0%	Yes	Yes	-	90
North Macedonia	10.0%	10.0%Flat	10.0%	-	-	Yes	90
Kyrgyzstan	10.0%	10.0%Flat	10.0%	-	-	Yes	90
Timor-Leste	10.0%	10.0%As income	10.0%	-	-	Yes	90
Micronesia	10.0%	10.0%As income	10.0%	-	-	-	90
Palestine	15.0%	15.0%As income	None	-	-	-	90
Iraq	15.0%	15.0%Flat	None	-	-	-	90
Paraguay	10.0%	8.0%Flat	15.0%	-	Yes	Yes	89
Georgia	20.0%	5.0%Flat	5.0%	Yes	-	Yes	89
Azerbaijan	14.0%	14.0%Progressive	5.0%	-	-	Yes	89
Uzbekistan	12.0%	12.0%Flat	10.0%	-	-	Yes	89
Turkmenistan	10.0%	10.0%As income	15.0%	-	-	-	89
Malaysia	30.0%	None	None	Yes	Yes	Yes	88
Palau	12.0%	12.0%As income	12.0%	-	-	-	88
Seychelles	20.0%	None	15.0%	-	-	Yes	88
Tonga	20.0%	None	15.0%	-	-	-	88
Bhutan	25.0%	None	10.0%	-	-	Yes	87
Mongolia	10.0%	10.0%Flat	20.0%	-	-	-	87
Myanmar	25.0%	10.0%Flat	None	-	-	-	87
Kazakhstan	15.0%	10.0%Progressive	15.0%	-	-	Yes	87
Saint Lucia	15.0%	None	25.0%	-	Yes	-	87
Romania	10.0%	16.0%Flat	16.0%	Yes	-	Yes	86
Tajikistan	13.0%	13.0%Flat	15.0%	-	-	-	86
Laos	25.0%	2.0%Flat	10.0%	-	-	Yes	86
Samoa	27.0%	None	10.0%	-	-	Yes	86
Kiribati	35.0%	None	None	-	-	-	86
Armenia	20.0%	10.0%Flat	10.0%	-	-	Yes	86
Cape Verde	27.5%	1.0%Flat	10.0%	-	-	Yes	86
Serbia	10.0%	15.0%Flat	20.0%	-	-	-	86
Belize	25.0%	None	15.0%	Yes	Yes	Yes	86
Namibia	37.0%	None	None	-	-	Yes	85
Hungary	15.0%	15.0%Flat	15.0%	Yes	Yes	Yes	85
Jordan	30.0%	None	10.0%	-	Yes	Yes	85
Peru	30.0%	5.0%Flat	6.8%	-	Yes	Yes	85
Switzerland	13.2%	None	35.0%	Yes	Yes	-	84
Montenegro	17.0%	15.0%Flat	15.0%	-	-	Yes	84
Barbados	28.5%	None	15.0%	Yes	-	Yes	84
Panama	25.0%	10.0%Flat	10.0%	Yes	Yes	Yes	84
Egypt	25.0%	10.0%Progressive	10.0%	-	Yes	-	84
Angola	25.0%	10.0%Flat	10.0%	-	-	-	84
Honduras	25.0%	10.0%Flat	10.0%	-	Yes	-	84
Nigeria	25.0%	10.0%Flat	10.0%	-	Yes	-	84
Lebanon	25.0%	10.0%Progressive	10.0%	-	Yes	-	84
Albania	23.0%	15.0%Flat	8.0%	-	Yes	Yes	84
Saint Vincent and the Grenadines	30.0%	None	15.0%	-	-	-	84
El Salvador	30.0%	10.0%Flat	5.0%	-	Yes	Yes	84
Trinidad and Tobago	30.0%	None	15.0%	-	-	-	84
Jamaica	30.0%	None	15.0%	-	-	Yes	84
Grenada	30.0%	None	15.0%	-	Yes	Yes	84
Afghanistan	20.0%	20.0%As income	10.0%	-	-	-	83
Somalia	20.0%	20.0%Flat	10.0%	-	-	-	83
Russia	22.0%	13.0%Progressive	15.0%	-	-	Yes	83
Eswatini	33.0%	None	15.0%	-	-	-	82
Rwanda	30.0%	5.0%Flat	15.0%	-	-	Yes	82
Tanzania	30.0%	10.0%As income	10.0%	-	Yes	Yes	82
Czechia	23.0%	15.0%Flat	15.0%	-	-	Yes	82
Cambodia	20.0%	20.0%Flat	14.0%	-	Yes	Yes	82
Dominica	35.0%	None	15.0%	-	Yes	-	82
Sudan	20.0%	20.0%As income	15.0%	-	-	-	82
Fiji	39.0%	10.0%Flat	None	-	Yes	-	81
Nepal	39.0%	5.0%Flat	5.0%	-	Yes	-	81
San Marino	40.0%	5.0%Flat	5.0%	-	Yes	Yes	81
Costa Rica	25.0%	15.0%Flat	15.0%	Yes	Yes	Yes	81
Croatia	30.0%	12.0%Flat	12.0%	-	-	Yes	81
Iran	30.0%	None	25.0%	-	-	-	81
Mali	37.0%	7.0%Flat	10.0%	-	-	-	80
Mexico	35.0%	10.0%Progressive	10.0%	-	Yes	Yes	80
Yemen	20.0%	20.0%Flat	20.0%	-	-	-	80
Uruguay	36.0%	12.0%Flat	7.0%	-	Yes	-	80
Northern Cyprus	25.0%	25.0%As income	10.0%	-	Yes	Yes	80
São Tomé and Príncipe	25.0%	25.0%Flat	10.0%	-	-	-	80
Guinea	25.0%	25.0%As income	10.0%	-	-	-	80
Botswana	25.0%	25.0%Flat	10.0%	-	Yes	-	80
Madagascar	25.0%	25.0%Progressive	10.0%	-	Yes	-	80
South Sudan	25.0%	25.0%As income	10.0%	-	-	-	80
Zambia	37.0%	5.0%Flat	15.0%	-	Yes	-	79
Ghana	35.0%	15.0%Flat	8.0%	-	Yes	-	79
Nicaragua	30.0%	15.0%As income	15.0%	-	Yes	-	79
Ukraine	18.0%	23.0%Flat	23.0%	-	-	Yes	79
Dominican Republic	25.0%	27.0%As income	10.0%	-	Yes	Yes	79
Burkina Faso	25.0%	25.0%Flat	12.5%	-	-	-	79
Togo	35.0%	15.0%Flat	10.0%	-	-	-	79
Vietnam	35.0%	20.0%Flat	5.0%	-	-	Yes	79
Algeria	35.0%	15.0%Flat	10.0%	-	-	-	79
Cyprus	35.0%	20.0%Flat	5.0%	Yes	Yes	Yes	79
Ethiopia	35.0%	15.0%Progressive	10.0%	-	-	-	79
Lithuania	32.0%	15.0%Flat	15.0%	-	-	Yes	78
Slovakia	35.0%	19.0%Progressive	7.0%	-	-	-	78
Sri Lanka	36.0%	10.0%Flat	15.0%	-	Yes	-	78
Papua New Guinea	42.0%	None	17.0%	-	Yes	-	78
Estonia	22.0%	22.0%Flat	22.0%	-	-	Yes	78
Liberia	25.0%	25.0%As income	15.0%	-	-	-	78
Equatorial Guinea	25.0%	25.0%As income	15.0%	-	-	-	78
Djibouti	25.0%	25.0%Flat	15.0%	-	-	-	78
Syria	22.0%	22.0%As income	22.0%	-	-	-	78
Kenya	35.0%	15.0%Flat	15.0%	-	-	Yes	77
Belarus	30.0%	13.0%Progressive	25.0%	Yes	-	-	77
Bangladesh	25.0%	15.0%Flat	30.0%	-	-	-	77
Greece	44.0%	15.0%Flat	5.0%	Yes	Yes	Yes	76
Brazil	27.5%	15.0%Progressive	27.5%	-	Yes	Yes	76
Sierra Leone	30.0%	25.0%Flat	15.0%	-	-	-	76
Chad	30.0%	20.0%Progressive	20.0%	-	-	-	76
Poland	32.0%	19.0%Flat	19.0%	Yes	-	-	76
India	30.0%	12.5%Flat	30.0%	-	-	-	75
Mozambique	32.0%	20.0%Progressive	20.0%	-	Yes	-	75
Solomon Islands	40.0%	None	30.0%	-	-	-	75
Morocco	37.0%	20.0%Flat	15.0%	Yes	Yes	Yes	75
Cameroon	38.5%	16.5%Progressive	16.5%	-	-	-	75
Gambia	30.0%	30.0%As income	15.0%	-	Yes	-	75
Comoros	30.0%	30.0%As income	15.0%	-	-	-	75
Niger	30.0%	30.0%As income	15.0%	-	-	-	75
Philippines	35.0%	15.0%Flat	25.0%	Yes	Yes	Yes	74
Pakistan	35.0%	15.0%Flat	25.0%	-	-	Yes	74
Guyana	35.0%	20.0%Flat	20.0%	-	-	Yes	74
Gabon	35.0%	20.0%Flat	20.0%	-	-	-	74
Malta	35.0%	8.0%Flat	35.0%	Yes	Yes	Yes	73
Lesotho	30.0%	25.0%Flat	25.0%	-	-	-	73
Haiti	30.0%	30.0%Flat	20.0%	-	-	-	73
Thailand	35.0%	35.0%As income	10.0%	Yes	Yes	Yes	73
Taiwan	40.0%	None	40.0%	-	-	Yes	72
Tuvalu	40.0%	None	40.0%	-	-	-	72
Senegal	40.0%	25.0%Flat	15.0%	-	Yes	-	72
Argentina	35.0%	15.0%Flat	35.0%	Yes	Yes	Yes	71
Burundi	35.0%	35.0%As income	15.0%	-	-	-	71
South Africa	45.0%	18.0%Flat	20.0%	-	Yes	Yes	71
Uganda	40.0%	30.0%As income	15.0%	-	Yes	-	71
Eritrea	38.0%	38.0%As income	10.0%	-	-	-	70
Latvia	36.0%	25.5%Flat	25.5%	-	Yes	Yes	70
Norway	17.8%	37.8%Flat	37.8%	-	-	Yes	70
Canada	33.0%	16.5%Flat	39.0%	-	-	Yes	70
China	45.0%	20.0%Flat	20.0%	Yes	-	-	70
Guinea-Bissau	30.0%	30.0%Progressive	30.0%	-	-	-	70
Japan	45.0%	20.3%Progressive	20.3%	Yes	-	Yes	70
Indonesia	35.0%	35.0%Flat	20.0%	-	Yes	Yes	70
Colombia	39.0%	15.0%Progressive	35.0%	-	Yes	Yes	69
Greenland	44.0%	None	44.0%	-	-	-	69
Tunisia	40.0%	40.0%Flat	10.0%	-	Yes	-	69
Malawi	40.0%	35.0%Flat	15.0%	-	-	-	69
Mauritania	40.0%	40.0%Progressive	10.0%	-	-	-	69
Democratic Republic of the Congo	40.0%	30.0%Progressive	20.0%	-	-	-	69
Finland	31.3%	34.0%Flat	28.9%	Yes	-	Yes	69
Iceland	46.3%	22.0%Flat	22.0%	-	-	Yes	68
United States	37.0%	20.0%Flat	37.0%	-	Yes	-	68
Belgium	50.0%	10.0%Flat	30.0%	Yes	-	Yes	68
Turkey	40.0%	40.0%Progressive	15.0%	Yes	Yes	Yes	68
Benin	40.0%	40.0%As income	15.0%	-	-	-	68
Central African Republic	40.0%	40.0%Progressive	15.0%	-	-	-	68
Germany	45.0%	25.0%Flat	25.0%	-	-	-	67
Luxembourg	42.0%	42.0%Progressive	15.0%	Yes	Yes	-	66
Venezuela	34.0%	34.0%As income	34.0%	-	Yes	-	66
Suriname	38.0%	38.0%Flat	25.0%	-	-	-	66
Slovenia	50.0%	25.0%Flat	25.0%	-	-	Yes	65
Israel	47.0%	25.0%Flat	30.0%	Yes	-	-	65
Ecuador	35.0%	37.0%Progressive	35.0%	-	Yes	Yes	64
French Guiana	45.0%	30.0%Flat	30.0%	-	Yes	-	64
Spain	47.0%	30.0%Flat	30.0%	Yes	Yes	Yes	63
France	45.0%	31.4%Flat	31.4%	Yes	Yes	Yes	63
United Kingdom	45.0%	24.0%Flat	39.4%	Yes	-	-	63
New Zealand	39.0%	39.0%Flat	33.0%	Yes	Yes	Yes	63
Italy	43.0%	26.0%Flat	43.0%	Yes	Yes	Yes	62
Ireland	40.0%	33.0%Flat	40.0%	Yes	Yes	-	62
Portugal	48.0%	28.0%Progressive	35.0%	Yes	Yes	Yes	62
Cuba	50.0%	50.0%As income	11.0%	-	-	-	62
Austria	55.0%	27.5%Flat	27.5%	Yes	-	Yes	62
Sweden	52.0%	30.0%Deemed	30.0%	Yes	-	-	61
Netherlands	49.5%	36.0%Deemed	31.0%	Yes	-	Yes	60
Chile	40.0%	40.0%Progressive	40.0%	Yes	Yes	Yes	60
South Korea	45.0%	45.0%Flat	45.0%	Yes	-	Yes	55
Australia	45.0%	45.0%Flat	45.0%	-	Yes	Yes	55
Denmark	52.7%	42.0%Flat	42.0%	Yes	-	-	54

Tax comparison · Tax rates last verified 2026-06-30

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Of the 197 countries in this comparison, 45 charge 0% on capital gains, 22 have no dividend tax for resident individuals, and 45 offer special expat tax programs that reduce the effective tax rate for qualifying foreign residents.

Methodology & data sources

Rate basis. Income tax is the top marginal national rate for a resident individual. The capital gains and dividend columns are the headline resident rate. Sub-national taxes (US states, Swiss cantons, Canadian provinces) are not included unless the country profile says otherwise. Corporate rates and withholding-only (non-resident) rates are excluded. Rates last verified 2026-06-30.

Score. Tax score = 100 minus the weighted average resident tax load, weighted income 40%, capital gains 30%, dividend 30%, so higher is better. Expat friendliness adds a residency bonus to the tax score: +8 for a special expat programme, +10 for a retiree route and +10 for a digital nomad visa. A country with a missing rate keeps a null score and is excluded from every Best list.

"None" means the rate is 0%. A dash means data is unavailable or not applicable.

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Best Tax Countries by Region

Browse the lowest-tax countries in each region. Click any country for a full profile.

Best Tax Countries in Europe

Europe has 47 countries in this comparison; 2 charge no personal income tax and 4 charge 0% on capital gains. Ranked by tax score, the leaders are Vatican City, Monaco and Liechtenstein.

Vatican City

Income tax: None

Capital gains: None

Dividend tax: None

Monaco

Income tax: None

Capital gains: None

Dividend tax: None

Liechtenstein

Income tax: 8.0%

Capital gains: None

Dividend tax: None

Kosovo

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: None

Moldova

Income tax: 12.0%

Capital gains: 6.0%

Dividend tax: 6.0%

Bulgaria

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: 5.0%

Bosnia and Herzegovina

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: 5.0%

Andorra

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: 10.0%

+39 more countries in Europe

Best Tax Countries in Asia

Asia has 33 countries in this comparison; 2 charge no personal income tax and 7 charge 0% on capital gains. Ranked by tax score, the leaders are Brunei, North Korea and Maldives.

Brunei

Income tax: None

Capital gains: None

Dividend tax: None

North Korea

Income tax: None

Capital gains: None

Dividend tax: 10.0%

Maldives

Income tax: 15.0%

Capital gains: None

Dividend tax: 10.0%

Singapore

Income tax: 24.0%

Capital gains: None

Dividend tax: None

Kyrgyzstan

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: 10.0%

Timor-Leste

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: 10.0%

Georgia

Income tax: 20.0%

Capital gains: 5.0%

Dividend tax: 5.0%

Azerbaijan

Income tax: 14.0%

Capital gains: 14.0%

Dividend tax: 5.0%

+25 more countries in Asia

Best Tax Countries in Middle East

Middle East has 15 countries in this comparison; 6 charge no personal income tax and 8 charge 0% on capital gains. Ranked by tax score, the leaders are United Arab Emirates, Kuwait and Bahrain.

United Arab Emirates

Income tax: None

Capital gains: None

Dividend tax: None

Kuwait

Income tax: None

Capital gains: None

Dividend tax: None

Bahrain

Income tax: None

Capital gains: None

Dividend tax: None

Qatar

Income tax: None

Capital gains: None

Dividend tax: 5.0%

Saudi Arabia

Income tax: None

Capital gains: None

Dividend tax: 5.0%

Oman

Income tax: None

Capital gains: None

Dividend tax: 10.0%

Palestine

Income tax: 15.0%

Capital gains: 15.0%

Dividend tax: None

Iraq

Income tax: 15.0%

Capital gains: 15.0%

Dividend tax: None

+7 more countries in Middle East

Best Tax Countries in Africa

Africa has 51 countries in this comparison; none charge zero personal income tax and 4 charge 0% on capital gains. Ranked by tax score, the leaders are Mauritius, Libya and Seychelles.

Mauritius

Income tax: 20.0%

Capital gains: None

Dividend tax: None

Libya

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: 5.0%

Seychelles

Income tax: 20.0%

Capital gains: None

Dividend tax: 15.0%

Cape Verde

Income tax: 27.5%

Capital gains: 1.0%

Dividend tax: 10.0%

Namibia

Income tax: 37.0%

Capital gains: None

Dividend tax: None

Egypt

Income tax: 25.0%

Capital gains: 10.0%

Dividend tax: 10.0%

Angola

Income tax: 25.0%

Capital gains: 10.0%

Dividend tax: 10.0%

Nigeria

Income tax: 25.0%

Capital gains: 10.0%

Dividend tax: 10.0%

+43 more countries in Africa

Best Tax Countries in Latin America & Caribbean

Latin America & Caribbean has 34 countries in this comparison; 3 charge no personal income tax and 12 charge 0% on capital gains. Ranked by tax score, the leaders are Saint Kitts and Nevis, Bahamas and Guatemala.

Saint Kitts and Nevis

Income tax: None

Capital gains: None

Dividend tax: None

Bahamas

Income tax: None

Capital gains: None

Dividend tax: None

Guatemala

Income tax: 7.0%

Capital gains: 10.0%

Dividend tax: 5.0%

Antigua and Barbuda

Income tax: None

Capital gains: None

Dividend tax: 25.0%

Bolivia

Income tax: 13.0%

Capital gains: None

Dividend tax: 12.5%

Paraguay

Income tax: 10.0%

Capital gains: 8.0%

Dividend tax: 15.0%

Saint Lucia

Income tax: 15.0%

Capital gains: None

Dividend tax: 25.0%

Belize

Income tax: 25.0%

Capital gains: None

Dividend tax: 15.0%

+26 more countries in Latin America & Caribbean

Best Tax Countries in North America

North America has 3 countries in this comparison; none charge zero personal income tax and 1 charge 0% on capital gains. Ranked by tax score, the leaders are Canada, Greenland and United States.

Canada

Income tax: 33.0%

Capital gains: 16.5%

Dividend tax: 39.0%

Greenland

Income tax: 44.0%

Capital gains: None

Dividend tax: 44.0%

United States

Income tax: 37.0%

Capital gains: 20.0%

Dividend tax: 37.0%

Best Tax Countries in Oceania

Oceania has 14 countries in this comparison; 1 charge no personal income tax and 9 charge 0% on capital gains. Ranked by tax score, the leaders are Vanuatu, Marshall Islands and Nauru.

Vanuatu

Income tax: None

Capital gains: None

Dividend tax: None

Marshall Islands

Income tax: 12.0%

Capital gains: None

Dividend tax: None

Nauru

Income tax: 20.0%

Capital gains: None

Dividend tax: None

Micronesia

Income tax: 10.0%

Capital gains: 10.0%

Dividend tax: 10.0%

Palau

Income tax: 12.0%

Capital gains: 12.0%

Dividend tax: 12.0%

Tonga

Income tax: 20.0%

Capital gains: None

Dividend tax: 15.0%

Samoa

Income tax: 27.0%

Capital gains: None

Dividend tax: 10.0%

Kiribati

Income tax: 35.0%

Capital gains: None

Dividend tax: None

+6 more countries in Oceania

Tax comparison: frequently asked questions

Which countries have 0% capital gains tax?

Of the 197 countries in this comparison, 45 charge 0% on capital gains for resident individuals, including Brunei, United Arab Emirates, Vatican City, Saint Kitts and Nevis, Kuwait, Bahrain and 39 more. A 0% rate usually applies only to financial assets; real estate gains may still be taxed, and some countries use a deemed-return or worldwide system instead. Verify with a local tax advisor before relocating.

Which countries have no dividend tax for expats?

22 of the 197 countries charge resident individuals no tax on dividends, including Brunei, United Arab Emirates, Vatican City, Saint Kitts and Nevis, Kuwait, Bahrain and 16 more. Zero dividend tax normally comes from having no personal income tax rather than a targeted exemption, so check how the rest of your income is treated.

What are the best countries for retirees with low taxes?

Countries are ranked by a tax score built from their resident income, capital gains and dividend rates. The highest-scoring countries that also offer a retirement visa are United Arab Emirates, Saint Kitts and Nevis, Kuwait, Bahrain, Monaco and 74 more. Retirement income is taxed differently from investment income in most countries, so check the country profile for pension-specific rules.

What is a special expat tax program?

A special expat tax program grants favourable treatment to qualifying new residents for a fixed number of years, usually in exchange for a qualifying visa, a minimum income or a minimum stay. These programmes are politically sensitive and change often. This page flags which countries currently operate one, but the terms are set in national law and should be checked against the official source.

What is the difference between territorial and worldwide taxation?

A territorial country taxes only income sourced inside its borders, so foreign dividends, gains and rent are generally left alone. A worldwide country taxes residents on all income wherever it arises. For an expat living on an investment portfolio, territorial taxation is usually the larger factor, but residency tests and treaty tie-breakers still decide where you are actually taxable.

Do countries with 0% income tax still have other taxes?

Yes. Countries with no personal income tax still collect VAT, import duties, property or corporate taxes, and residence permits usually carry a cost. A 0% personal income tax line does not make a country tax-free to live in, and it says nothing about cost of living.

What is deemed return taxation?

Instead of taxing actual gains or dividends, a deemed-return system taxes an assumed return on your invested assets regardless of what you earned. It can cost more in a flat year and less in a strong one. This comparison labels those countries "Deemed" in the capital gains column.

How often is this tax comparison data updated?

Each row carries the date its rates were last verified, and the most recent across the table is 2026-06-30. Rates are reviewed at least quarterly. Tax law changes, expat programmes especially, so treat this as a starting point for research rather than tax advice.