Countries with the lowest taxes for expats
About this page
Ranked on top income tax, capital gains tax, dividend tax and special expat regimes.
Tax rankings are easy to get wrong, so this tab is deliberately narrow. It uses three published rates: the top marginal income tax, the capital gains rate and the dividend rate, plus whether the country runs a special expat tax programme.
A country needs at least two of the three rates on record to appear. Rates are general figures, not your liability, and residence rules decide most outcomes: where you spend the year, where your income arises and any treaty between the two countries.
US citizens are taxed on worldwide income regardless of where they live, which no ranking can change. Use this to build a shortlist, then take advice on your own situation before you rely on a rate.
Countries at travel advisory level 4 are not ranked here.
Read the full methodLow tax ranking
Saint Kitts and Nevis
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Path to residency
Bahamas
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Path to residency
Liechtenstein
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
Antigua and Barbuda
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Path to residency
United Arab Emirates
Top income tax 0% · capital gains 0%
- Travel advisory: reconsider travel
- 0% capital gains
- Path to residency
Kuwait
Top income tax 0% · capital gains 0%
- Travel advisory: reconsider travel
- 0% capital gains
Bahrain
Top income tax 0% · capital gains 0%
- Travel advisory: reconsider travel
- 0% capital gains
Mauritius
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Path to residency
Qatar
Top income tax 0% · capital gains 0%
- Travel advisory: reconsider travel
- 0% capital gains
Saudi Arabia
Top income tax 0% · capital gains 0%
- Travel advisory: reconsider travel
- 0% capital gains
Andorra
Top income tax 0% · capital gains 0%
Special expat tax program available.
- Special expat tax regime
- Retirement visa
Oman
Top income tax 0% · capital gains 0%
- Travel advisory: reconsider travel
- 0% capital gains
Singapore
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Path to residency
Georgia
Top income tax 0% · capital gains 0%
Special expat tax program available.
- Special expat tax regime
- Path to residency
- Nomad visa
Malaysia
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Low cost
Romania
Top income tax 0% · capital gains 0%
Special expat tax program available.
- Special expat tax regime
- Path to residency
- Nomad visa
Switzerland
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Path to residency
Belize
Top income tax 0% · capital gains 0%
Special expat tax program available.
- 0% capital gains
- Special expat tax regime
- Path to residency
Hungary
Top income tax 0% · capital gains 0%
Special expat tax program available.
- Special expat tax regime
- Path to residency
- Nomad visa
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