Western Europe

Personal income tax capped at 10%; no wealth, gift or inheritance tax; low 4.5% VAT.

Passive Residency (Investment)

Caribbean

No income, capital gains, corporation or wealth tax; only payroll tax and import duties apply.

Work Permit & Residence

Caribbean

No income, capital gains, corporate, payroll or inheritance tax.

Global Citizen Concierge (Remote Work)

Southern Europe

Non-dom residents: no tax on dividends/interest for 17 yrs (extendable by EUR 250,000 per 5 years, max 2 extensions); 15% corporate from 1 January 2026 (was 12.5%); 60-day residency option.

Permanent Residence by Investment

Western Europe

Standard income tax tops out around 21% to 25% depending on the system chosen; capped tax for HNWIs (Cat 2) and high earners (HEPSS); no VAT, CGT or inheritance tax.

Category 2 (HNWI) Residency

Channel Islands

20% income tax with optional caps (~£160k-£320k); no VAT, CGT or inheritance tax. A proposed Goods and Services Tax goes to a States vote on 30 September 2026 (not yet in force).

Employment Permit (Licence)

British Isles

Income tax at 10% and 21% with an optional personal tax cap of £220k a year; 0% standard corporate rate, no CGT/IHT.

Worker Migrant / Skilled Worker

Channel Islands

Flat 20% income tax; no CGT or inheritance tax. HNWIs taxed under a capped 2(1)(e) regime.

Licensed (Skilled) Employment

Western Europe

Low national+communal income tax (effective ~3-12%); 12.5% corporate; no inheritance tax.

Business / Self-Employed Residence

Southern Europe

Residents non-domiciled taxed on a remittance basis; special programmes offer flat/effective low rates.

Permanent Residence (MPRP)

Western Europe

No personal income tax for residents (except French nationals); no wealth or property tax.

Residence Permit (Carte de Séjour)

Western Asia (Gulf)

0% personal income tax until 2027. From 1 January 2028 a 5% tax applies to income above OMR 42,000 a year (Royal Decree 56/2025).

Employment Visa

Central America

Territorial, foreign income generally untaxed.

Pensionado (Retiree) Visa

Western Asia (Gulf)

0% personal income tax.

Work Residence Permit

Western Asia (Gulf)

0% personal income tax for individuals.

Premium Residency (Talent, Investor and Entrepreneur tracks)

Caribbean

No personal income tax; the state is funded by consumption taxes and CBI revenue.

Citizenship by Investment

Western Asia (Gulf)

0% personal income tax. Businesses pay 9% corporate tax, and since 1 January 2025 large multinational groups pay a 15% Domestic Minimum Top-up Tax.

Golden Visa

Caribbean

No personal income tax; revenue comes from consumption taxes and CBI fees.

Citizenship by Investment

Caribbean

No personal income, capital-gains, wealth or inheritance tax; government revenue comes from VAT and duties.

BEATS Remote-Work Permit

Gulf

No personal income tax; VAT applies to goods and services.

Golden Residency

Southeast Europe

Flat 10% personal and corporate income tax, among the lowest in the EU.

EU Blue Card

Northern Europe

Flat 22% income tax since 2025 (the planned rise to 24% was cancelled), with a EUR 700 a month basic allowance from 2026; simple and digital.

EU/EEA Free Movement

Caucasus

Territorial system; 20% flat personal rate, but small-business status taxes turnover at 1% and most foreign-source income is untaxed.

Visa-Free Residence (1 year)

Central America

Territorial system; a simplified regime taxes turnover at ~7%, and foreign income is untaxed.

Rentista / Pensionado Residency

East Asia

Territorial salaries tax capped at 15%; no capital-gains, dividend, estate or sales tax.

General Employment Policy (GEP)

Central Asia

From 2026, 10% personal income tax on annual income up to 8,500 MCI and 15% above; the AIFC zone offers further exemptions for finance professionals.

Work Permit & Residence

Gulf

No personal income tax; the dinar is among the world's highest-valued currencies.

Work Visa (Article 18)

Indian Ocean

Progressive income tax: 0% on the first MUR 500,000, 10% on the next MUR 500,000, 20% above that, and from 1 July 2026 35% on income above MUR 12 million. No capital-gains or inheritance tax.

Occupation Permit

Southeast Europe

Low income tax (9%/15%); attractive for entrepreneurs and remote workers.

Temporary Residence & Work Permit

Southern Cone

Flat 10% income tax on a territorial basis; foreign-source income is not taxed.

Permanent Residency (SUACE)

Southeast Europe

Flat 10% personal income tax; IT workers historically enjoyed further exemptions.

Digital Nomad Visa

South-Eastern Asia

Low progressive rates; no tax on most foreign income.

Employment Pass

Western Europe

Low federal + cantonal; varies a lot by canton.

EU/EFTA Free Movement

South America

Progressive IRPF. From 1 January 2026 (Budget Law 20.446) foreign capital income, gains and rents are taxed at 12%. New residents get a holiday for the arrival year plus 10 years if they spend 183 days a year in Uruguay or invest about USD 2 million in real estate; the old 7% flat option is gone.

Permanent Residence (Income-Based)