Murblz research · 2026
Relocation taxes 2026: 146 countries ranked
Four rankings built from a database of 146 countries: where foreign income goes untaxed, what breaks new residents get, where income tax is lowest and where inheritances are tax-free. Every row carries an official source and a check date.
Moving changes not just your address but the country you pay tax to. A salary from a foreign employer is not taxed at all in Paraguay, while Germany takes up to 45% of it. We brought the tax rules of 146 countries into one database and built four rankings from it for anyone choosing where to move.
In short
- In the 15 countries of the first ranking a resident pays no tax on foreign income. The lowest rate on local income is in Paraguay: 8-10%.
- The longest break for new residents is in Turkey: 20 years without tax on foreign income. Cyprus comes second with 17 years.
- 9 countries confirmed on government websites have no personal income tax, including the UAE and Monaco.
- 24 countries in the database do not tax inheritances, from Australia to the Czech Republic.
Top 15 countries that do not tax foreign income
These countries use a territorial system: tax is charged only on money earned inside the country. A salary from a foreign employer, dividends from foreign companies and income from a business abroad stay untaxed. Places are set by the top rate on local income: the lower it is, the higher the country.
| Country | Tax on local income | Foreign income | Official source, date checked |
|---|---|---|---|
| 1 🇵🇾 Paraguay | 8-10% | not taxed | dnit.gov.py 3 Oct 2026 |
| 2 🇭🇰 Hong Kong | graduated, capped at 15% of income, 16% above HK$5 million | not taxed | ird.gov.hk 3 Oct 2026 |
| 3 🇬🇪 Georgia | 20% | not taxed | rs.ge 3 Oct 2026 |
| 4 🇸🇬 Singapore | 0-24% | not taxed | iras.gov.sg 3 Oct 2026 |
| 5 🇵🇦 Panama | 0-25% | not taxed | dgi.mef.gob.pa 4 Oct 2026 |
| 6 🇨🇷 Costa Rica | 0-25% | not taxed | hacienda.go.cr 4 Oct 2026 |
| 7 🇭🇳 Honduras | 0-25%, capital gains and dividends 10% | not taxed | sefin.gob.hn 4 Oct 2026 |
| 8 🇪🇬 Egypt | 0-27.5% | usually not taxed | eta.gov.eg 4 Oct 2026 |
| 9 🇲🇾 Malaysia | 0-30% | 0% until 2036 | hasil.gov.my 3 Oct 2026 |
| 10 🇸🇻 El Salvador | 0-30% | not taxed | asamblea.gob.sv 4 Oct 2026 |
| 11 🇳🇮 Nicaragua | salary 0-30%, investment income 15% | not taxed unless the money came from Nicaragua | legislacion.asamblea.gob.ni 4 Oct 2026 |
| 12 🇧🇹 Bhutan | 0-30% | not taxed, except business | drc.gov.bt 4 Oct 2026 |
| 13 🇸🇿 Eswatini | 0-33% | not taxed, except interest | ers.org.sz:8000 4 Oct 2026 |
| 14 🇵🇭 Philippines | 0-35% | not taxed for foreigners | bir.gov.ph 4 Oct 2026 |
| 15 🇰🇪 Kenya | 10-35% | usually not taxed | kra.go.ke 4 Oct 2026 |
Two more countries exempt foreign salaries and business income but tax part of investment income: Uruguay taxes foreign dividends and interest after an 11-year break for new residents, and Namibia taxes foreign interest.
A territorial system does not free you from your previous country's rules: while you remain its tax resident, it taxes your worldwide income. The tax residency calculator checks your status from your travel dates.
Breaks for new residents: top 15 special regimes
Many high-tax countries attract newcomers with special regimes: they exempt foreign income for years or charge a fixed sum instead of tax on the scale. The ranking is ordered by the length of the break: the longer it lasts, the higher the place.
| Country | Regime and rate | Term | Who qualifies | Official source, date checked |
|---|---|---|---|---|
| 1 🇹🇷 Turkey | 0% on foreign income | 20 years | new residents moving to Turkey for the first time | gib.gov.tr 3 Oct 2026 |
| 2 🇨🇾 Cyprus | 0% on dividends and interest | 17 years | residents without a Cypriot domicile | mof.gov.cy 3 Oct 2026 |
| 3 🇮🇹 Italy | a flat tax of ~$336,800 a year on foreign income | up to 15 years | people arriving from 2026 who were not Italian residents in 9 of the previous 10 years | agenziaentrate.gov.it 3 Oct 2026 |
| 4 🇬🇷 Greece | a flat tax of ~$112,300 a year on foreign income | up to 15 years | investors putting at least $561,300 into Greece | aade.gr 3 Oct 2026 |
| 5 🇺🇾 Uruguay | 0% on foreign dividends, interest, rent and capital gains | 11 years: the year of arrival plus 10 | new residents from 2026 who meet the days-in-country or investment conditions | gub.uy 3 Oct 2026 |
| 6 🇮🇱 Israel | 0% on foreign income | 10 years | new immigrants | gov.il 3 Oct 2026 |
| 7 🇵🇹 Portugal | 20% on income from work | 10 years | professionals on a narrow list of occupations | info.portaldasfinancas.gov.pt 3 Oct 2026 |
| 8 🇨🇳 China | 0% on foreign income paid from abroad | 6 years | foreigners who are Chinese tax residents | chinatax.gov.cn 3 Oct 2026 |
| 9 🇪🇸 Spain | 24% on income up to $673,500, 47% above | the year of arrival plus 5 years | inbound workers who have not lived in Spain for 5 years | sede.agenciatributaria.gob.es 3 Oct 2026 |
| 10 🇯🇵 Japan | foreign income is taxed only if paid in or brought into Japan | 5 of the last 10 years | foreign non-permanent residents | nta.go.jp 3 Oct 2026 |
| 11 🇰🇷 South Korea | foreign income is taxed only if brought into Korea | 5 of the last 10 years | foreign residents | nts.go.kr 3 Oct 2026 |
| 12 🇬🇧 United Kingdom | 0% on foreign income | 4 years | new residents who were not UK tax residents for 10 years | gov.uk 3 Oct 2026 |
| 13 🇳🇿 New Zealand | 0% on most foreign income | 4 years | people who were not tax resident for 10 years before arriving | ird.govt.nz 3 Oct 2026 |
| 14 🇮🇩 Indonesia | tax on Indonesian income only | 4 years | qualifying foreign specialists | pajak.go.id 3 Oct 2026 |
| 15 🇨🇱 Chile | tax on Chilean income only | 3 years | foreigners who become Chilean residents | sii.cl 4 Oct 2026 |
New residents of India get a shorter break of 2-3 years, and the Dominican Republic taxes foreign investment income only from the third year. Switzerland taxes wealthy foreigners on spending instead of income with no time limit, while Malta and Ireland tax the foreign income of residents without a local domicile only when the money is brought in.
Each regime has its own conditions: years of non-residence before the move, an investment amount, a list of occupations, a filing deadline. A mistake in any of them can cost the whole break.
Lowest income tax: top 15 countries
First, the countries with no personal income tax at all. We hold government confirmation for 9 of them.
| Country | What is taxed | Official source, date checked |
|---|---|---|
| 🇦🇬 Antigua and Barbuda | No personal income tax on local or foreign income. | ird.gov.ag 4 Oct 2026 |
| 🇧🇳 Brunei | No personal income tax on local or foreign income. | mof.gov.bn 4 Oct 2026 |
| 🇲🇨 Monaco | No income tax, except for French citizens. | monservicepublic.gouv.mc 3 Oct 2026 |
| 🇴🇲 Oman | No personal income tax yet; the status is needed for tax treaties and a residency certificate. | taxoman.gov.om 3 Oct 2026 |
| 🇶🇦 Qatar | Salaries are not taxed; 10% tax applies to business income in Qatar. | gta.gov.qa 3 Oct 2026 |
| 🇰🇳 Saint Kitts and Nevis | No personal income tax on local or foreign income. | lawcommission.gov.kn 4 Oct 2026 |
| 🇸🇦 Saudi Arabia | Salaries are not taxed; foreigners with a business in the country pay 20% on profit. | zatca.gov.sa 3 Oct 2026 |
| 🇦🇪 UAE | No personal income tax; the status is needed for tax treaties and a certificate. | tax.gov.ae 3 Oct 2026 |
| 🇻🇺 Vanuatu | No personal income tax on local or foreign income. | investvanuatu.vu 4 Oct 2026 |
Among countries that do levy the tax, the ranking is ordered by the top rate: first those capped at 10%, then 12% and 15%. At an equal rate, a country with a tax-free bottom band ranks higher.
| Country | Income tax rate | Which income | Official source, date checked |
|---|---|---|---|
| 1 🇽🇰 Kosovo | 0-10% | worldwide income | atk-ks.org 4 Oct 2026 |
| 2 🇹🇱 Timor-Leste | 0-10% | worldwide income | timor-leste.gov.tl 4 Oct 2026 |
| 3 🇦🇩 Andorra | up to 10% | worldwide income | impostos.ad 3 Oct 2026 |
| 4 🇵🇾 Paraguay | 8-10% | Paraguayan income only | dnit.gov.py 3 Oct 2026 |
| 5 🇧🇬 Bulgaria | 10% | worldwide income | nra.bg 3 Oct 2026 |
| 6 🇷🇴 Romania | 10% | worldwide income | anaf.ro 3 Oct 2026 |
| 7 🇧🇦 Bosnia and Herzegovina | 10% | worldwide income | pufbih.ba 3 Oct 2026 |
| 8 🇰🇬 Kyrgyzstan | 10% | worldwide income; citizens do not pay on income earned abroad | sti.gov.kg 3 Oct 2026 |
| 9 🇹🇲 Turkmenistan | 10% | worldwide income | mejlis.gov.tm 4 Oct 2026 |
| 10 🇲🇩 Moldova | 12% | worldwide income | sfs.md 3 Oct 2026 |
| 11 🇺🇿 Uzbekistan | 12% | worldwide income | soliq.uz 3 Oct 2026 |
| 12 🇹🇯 Tajikistan | 12% on salary | worldwide income | andoz.tj 3 Oct 2026 |
| 13 🇲🇪 Montenegro | 0-15% | worldwide income | gov.me 3 Oct 2026 |
| 14 🇭🇺 Hungary | 15% | worldwide income | nav.gov.hu 3 Oct 2026 |
| 15 🇭🇰 Hong Kong | capped at 15% of income, 16% above HK$5 million | Hong Kong income only | ird.gov.hk 3 Oct 2026 |
A low rate does not mean a low burden: almost everywhere mandatory social contributions come on top, and on a salary they are often larger than the tax itself. So compare countries by the total on your income, not by the rate.
Countries with no inheritance tax
Inheritance tax in Japan reaches 55%, and children in France pay up to 45%. In 24 countries of our database an heir pays no such tax at all, and in some only a fee or a property transfer tax.
| Country | What an heir pays | Official source, date checked |
|---|---|---|
| 🇦🇲 Armenia | nothing: inheritances from individuals are tax-free | src.am 3 Oct 2026 |
| 🇦🇺 Australia | nothing | ato.gov.au 3 Oct 2026 |
| 🇦🇹 Austria | no inheritance tax, but inherited real estate carries a 0.5-3.5% transfer tax | bmf.gv.at 3 Oct 2026 |
| 🇨🇦 Canada | no inheritance tax, but at death assets are treated as sold and the gain is taxed | canada.ca 4 Oct 2026 |
| 🇨🇳 China | nothing | chinatax.gov.cn 3 Oct 2026 |
| 🇨🇾 Cyprus | nothing | mof.gov.cy 3 Oct 2026 |
| 🇨🇿 Czechia | nothing | financnisprava.gov.cz 3 Oct 2026 |
| 🇪🇬 Egypt | nothing | eta.gov.eg 4 Oct 2026 |
| 🇪🇪 Estonia | nothing | emta.ee 3 Oct 2026 |
| 🇭🇰 Hong Kong | nothing | ird.gov.hk 3 Oct 2026 |
| 🇮🇳 India | nothing: estate duty was abolished in 1985 | incometax.gov.in 3 Oct 2026 |
| 🇱🇻 Latvia | nothing: inheritances are not subject to income tax | vid.gov.lv 3 Oct 2026 |
| 🇲🇾 Malaysia | nothing: the tax was abolished in 1991 | hasil.gov.my 3 Oct 2026 |
| 🇲🇹 Malta | nothing | cfr.gov.mt 3 Oct 2026 |
| 🇲🇽 Mexico | nothing | sat.gob.mx 3 Oct 2026 |
| 🇲🇪 Montenegro | nothing: there is no separate tax and inheritances are not income | gov.me 3 Oct 2026 |
| 🇳🇿 New Zealand | nothing | ird.govt.nz 3 Oct 2026 |
| 🇳🇴 Norway | nothing: the tax was abolished in 2014 | skatteetaten.no 3 Oct 2026 |
| 🇵🇦 Panama | nothing | dgi.mef.gob.pa 4 Oct 2026 |
| 🇷🇺 Russia | no tax, only a notary fee of 0.3-0.6% of the value | nalog.gov.ru 3 Oct 2026 |
4 more countries
| Country | What an heir pays | Official source, date checked |
|---|---|---|
| 🇸🇬 Singapore | nothing | iras.gov.sg 3 Oct 2026 |
| 🇹🇯 Tajikistan | nothing: inheritances from individuals are tax-free | andoz.tj 3 Oct 2026 |
| 🇦🇪 UAE | nothing | tax.gov.ae 3 Oct 2026 |
| 🇺🇾 Uruguay | nothing | gub.uy 3 Oct 2026 |
In several more countries the exemption covers only close family: a spouse and children pay nothing in Monaco and Luxembourg, while in Georgia an inheritance from distant relatives is taxed as income.
Which country taxes an inheritance also matters: it often depends on where the deceased was resident and where the assets are, not on the heir's address.
Taxes in 146 countries: search the database
The rankings show the leaders on one measure. The full database is below: start typing a country, and the tables on this page will show only that country.
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All 146 countries: tax for a resident, foreign income and the residency rule
| Country | Tax for a resident | Foreign income | When you become resident | Official source, date checked |
|---|---|---|---|---|
| 🇦🇱 Albania | Progressive income tax on worldwide income. | always taxed | more than 183 days in a tax year, in one stretch or several | tatime.gov.al 3 Oct 2026 |
| 🇩🇿 Algeria | 0-35% tax on worldwide income. | taxed | days do not decide: you are resident if your home, main place of stay, centre of interests or work is in Algeria | mfdgi.gov.dz 4 Oct 2026 |
| 🇦🇩 Andorra | Income tax of up to 10% on worldwide income. | always taxed | more than 183 days in a calendar year; short trips count toward the stay | impostos.ad 3 Oct 2026 |
| 🇦🇬 Antigua and Barbuda | No personal income tax on local or foreign income. | 0% | no personal income tax | ird.gov.ag 4 Oct 2026 |
| 🇦🇷 Argentina | Income tax on a progressive scale on worldwide income. | always taxed | more than 12 months in the country; temporary trips do not break the count | arca.gob.ar 3 Oct 2026 |
| 🇦🇲 Armenia | Income tax at 20% on worldwide income. | always taxed | 183 days or more in a calendar year | src.am 3 Oct 2026 |
| 🇦🇺 Australia | 0-45% income tax plus the 2% Medicare levy on worldwide income. | 0% for temporary residents | more than half of the income year from 1 July, i.e. 183 days | ato.gov.au 3 Oct 2026 |
| 🇦🇹 Austria | Progressive income tax of 0-55% on worldwide income. | always taxed | more than 6 months in a row; short trips do not break the count | bmf.gv.at 3 Oct 2026 |
| 🇦🇿 Azerbaijan | Income tax on worldwide income. | always taxed | more than 182 days in a calendar year | taxes.gov.az 3 Oct 2026 |
| 🇧🇸 Bahamas | No personal income tax on local or foreign income. | 0% | no personal income tax | 4 Oct 2026 |
| 🇧🇭 Bahrain | No personal income tax on local or foreign income. | 0% | no personal income tax | 4 Oct 2026 |
| 🇧🇧 Barbados | 12.5% or 28.5% tax; without Barbados domicile, foreign income is taxed only if brought into the country. | when brought in | more than 182 days in an income year | bra.gov.bb 4 Oct 2026 |
| 🇧🇾 Belarus | Income tax at 13% on worldwide income, 25% and 30% on large incomes. | always taxed | more than 183 days in a calendar year | nalog.gov.by 3 Oct 2026 |
| 🇧🇪 Belgium | Income tax of 25-50% plus the municipal surcharge on worldwide income. | always taxed | no day rule: the family home and the centre of income and assets decide | finances.belgium.be 3 Oct 2026 |
| 🇧🇯 Benin | Salary is taxed at 0-30%, including salary from abroad; investment income has separate rates of 5-15%. | salary is taxed | 183 days in any 12 months, if you have no permanent home or centre of vital interests in Benin | finances.bj 4 Oct 2026 |
| 🇧🇹 Bhutan | Tax of 0-30% on Bhutanese income; a resident's business is taxed on worldwide income. | not taxed, except business | 183 days in any 12 months that start or end in the year | drc.gov.bt 4 Oct 2026 |
| 🇧🇦 Bosnia and Herzegovina | 10% income tax on worldwide income. | always taxed | 183 days in a tax year, in one stretch or several | pufbih.ba 3 Oct 2026 |
| 🇧🇷 Brazil | Income tax on a progressive scale on worldwide income. | 15% | more than 183 days in any 12 months on a temporary visa | gov.br 3 Oct 2026 |
| 🇧🇳 Brunei | No personal income tax on local or foreign income. | 0% | no personal income tax | mof.gov.bn 4 Oct 2026 |
| 🇧🇬 Bulgaria | Flat 10% tax on worldwide income. | always taxed | more than 183 days in any 12 months; days of entry and exit count as days in the country | nra.bg 3 Oct 2026 |
| 🇧🇫 Burkina Faso | Salary is taxed at 0-25%, including salary from abroad; investment income has separate rates of 6-25%. | salary is taxed | 183 days in any 12 months, if you have no permanent home or centre of vital interests in Burkina Faso | dgi.bf 4 Oct 2026 |
| 🇨🇻 Cabo Verde | Progressive income tax on worldwide income. | taxed | more than 183 days in any 12 months | boe.incv.cv 4 Oct 2026 |
| 🇰🇭 Cambodia | Tax on worldwide income. | partly | more than 182 days in any 12 months ending in this year | tax.gov.kh 3 Oct 2026 |
| 🇨🇲 Cameroon | Tax on worldwide income: salary 11-38.5% including the municipal surcharge, investment income 16.5%. | taxed | days do not decide: you are resident if your home, main work or centre of economic interests is in Cameroon | impots.cm 4 Oct 2026 |
| 🇨🇦 Canada | 14-33% federal tax plus provincial tax on worldwide income. | always taxed | 183 days in a calendar year; part of a day counts as a day | canada.ca 4 Oct 2026 |
| 🇨🇱 Chile | 0-40% tax on worldwide income; for the first 3 years a foreigner pays only on Chilean income. | 0% for 3 years | more than 183 days in any 12 consecutive months | sii.cl 4 Oct 2026 |
| 🇨🇳 China | 3-45% income tax; for the first 6 years, foreign income paid from abroad is not taxed. | 0% first 6 years | 183 days in a calendar year; a day counts only with a full 24 hours in China | chinatax.gov.cn 3 Oct 2026 |
| 🇨🇴 Colombia | 0-39% tax on worldwide income. | always taxed | more than 183 days in any 365 consecutive days | dian.gov.co 4 Oct 2026 |
| 🇨🇷 Costa Rica | 0-25% tax on Costa Rican income only: foreign income is not taxed. | not taxed | more than 183 days in a calendar year | hacienda.go.cr 4 Oct 2026 |
| 🇭🇷 Croatia | Progressive income tax on worldwide income. | always taxed | 183 days in one or two calendar years; short trips do not break the count | porezna-uprava.gov.hr 3 Oct 2026 |
| 🇨🇾 Cyprus | Income tax at 0-35% on worldwide income; relief for newcomers without a Cypriot domicile. | 0% for newcomers | more than 183 days in a calendar year, or the 60-day rule | mof.gov.cy 3 Oct 2026 |
| 🇨🇿 Czechia | Income tax at 15% and 23% on worldwide income. | always taxed | 183 days or more in a calendar year; days of entry and exit count in full | financnisprava.gov.cz 3 Oct 2026 |
| 🇩🇰 Denmark | Progressive income tax on worldwide income. | always taxed | 6 months in a row; holidays abroad count toward the stay | skat.dk 3 Oct 2026 |
| 🇩🇲 Dominica | Income tax of 0-35% on worldwide income; the first $12,000 a year is tax-free. | taxed at progressive rates | 183 days in the year | dominica.gov.dm 4 Oct 2026 |
| 🇩🇴 Dominican Republic | 0-25% tax on local income and foreign investment income; foreign income from the third year of residency. | 0% for 2 years | more than 182 days in a tax year | dgii.gov.do 4 Oct 2026 |
| 🇪🇨 Ecuador | 0-37% tax on worldwide income with credit for tax paid abroad. | taxed, foreign tax credit | 183 days in a tax year or in 12 months spanning two years | sri.gob.ec 4 Oct 2026 |
| 🇪🇬 Egypt | 0-27.5% tax on Egyptian income; foreign income only if your centre of activity is in Egypt. | usually not taxed | more than 183 days in any 12 months, consecutive or not | eta.gov.eg 4 Oct 2026 |
| 🇸🇻 El Salvador | 0-30% tax on Salvadoran income; foreign income is not taxed. | not taxed | more than 200 consecutive days in a calendar year | asamblea.gob.sv 4 Oct 2026 |
| 🇪🇪 Estonia | Income tax at 22% on worldwide income. | always taxed | 183 days or more in any 12 consecutive months; any part of a day is a full day | emta.ee 3 Oct 2026 |
| 🇸🇿 Eswatini | Tax of 0-33% on Eswatini-source income only; foreign interest is taxed too. | not taxed, except interest | days do not decide: you are resident if you ordinarily live in Eswatini | ers.org.sz:8000 4 Oct 2026 |
| 🇫🇯 Fiji | 0-39% tax on worldwide income. | taxed | 183 days in any 12 months, consecutive or not | frcs.org.fj 4 Oct 2026 |
| 🇫🇮 Finland | Progressive income tax on worldwide income. | always taxed | more than 6 months in a row; temporary trips do not break the count | vero.fi 3 Oct 2026 |
| 🇫🇷 France | Income tax on a progressive scale on worldwide income. | always taxed | principal place of stay: more than 183 days in a year | impots.gouv.fr 3 Oct 2026 |
| 🇬🇪 Georgia | 20% tax on Georgian income only: a resident's foreign income is not taxed. | not taxed | 183 days or more in any 12 consecutive months ending in the current year | rs.ge 3 Oct 2026 |
| 🇩🇪 Germany | Income tax on a progressive scale on worldwide income. | always taxed | more than 6 months in a row; short trips do not break the count | bundesfinanzministerium.de 3 Oct 2026 |
| 🇬🇭 Ghana | 0-35% tax on worldwide income. | taxed | 183 days in any 12 months that start or end in the year | bcp.gov.gh 4 Oct 2026 |
| 🇬🇷 Greece | Income tax on a progressive scale on worldwide income. | scale or flat tax | more than 183 days in any 12 months; short trips do not break the count | aade.gr 3 Oct 2026 |
| 🇬🇩 Grenada | Progressive tax on Grenadian income only; foreign income is not taxed. | not taxed | 183 days in the year; a stay that continues 183 days of the next or previous year also counts | grenadaparliament.gd 4 Oct 2026 |
| 🇬🇹 Guatemala | Tax on Guatemalan income only; foreign income is not taxed. | not taxed | more than 183 days in a calendar year, consecutive or not | congreso.gob.gt 4 Oct 2026 |
| 🇭🇳 Honduras | Tax on Honduran income only: 0-25% progressive, gains and dividends 10%. | not taxed | days do not decide: you are resident if you live in Honduras rather than pass through | sefin.gob.hn 4 Oct 2026 |
| 🇭🇰 Hong Kong | Tax on Hong Kong income only; the status is needed for a residency certificate. | not taxed | more than 180 days in the tax year from 1 April, or more than 300 days over two consecutive years | ird.gov.hk 3 Oct 2026 |
| 🇭🇺 Hungary | 15% income tax on worldwide income. | always taxed | days decide only for EU citizens: 183 days in a calendar year | nav.gov.hu 3 Oct 2026 |
| 🇮🇸 Iceland | Progressive income tax on worldwide income. | always taxed | more than 183 days in any 12 months; holidays count toward the stay | skatturinn.is 3 Oct 2026 |
| 🇮🇳 India | 0-30% income tax on worldwide income; new residents pay mostly on Indian income for the first years. | 0% for 2-3 years | 182 days in the tax year from 1 April, or 60 days plus 365 days over the previous 4 years | incometax.gov.in 3 Oct 2026 |
| 🇮🇩 Indonesia | Income tax on a progressive scale on worldwide income; qualifying foreign experts can pay on local income only for 4 years. | always taxed | more than 183 days in any 12 months | pajak.go.id 3 Oct 2026 |
| 🇮🇪 Ireland | Progressive income tax on worldwide income. | when brought in | 183 days in a calendar year or 280 days over this year and the last | revenue.ie 3 Oct 2026 |
| 🇮🇱 Israel | Income tax on a progressive scale on worldwide income; new immigrants get relief on foreign income. | 0% for new immigrants | centre of life in Israel; 183 days in a year, or 30 days in a year and 425 over three years, is a presumption | gov.il 3 Oct 2026 |
| 🇮🇹 Italy | Income tax on a progressive scale on worldwide income. | always taxed | more than half of the calendar year in the country, partial days included | agenziaentrate.gov.it 3 Oct 2026 |
| 🇯🇵 Japan | 5-45% income tax plus 10% local tax; while you have lived in Japan no more than 5 of the last 10 years, foreign income is taxed only if brought into Japan. | 0% unless remitted | an address in Japan as the centre of life, or a year of residence without a break | nta.go.jp 3 Oct 2026 |
| 🇯🇴 Jordan | Progressive tax on Jordanian income; foreign income only if it comes from money taken out of Jordan. | on funds from Jordan | 183 days in the tax year, in one stretch or several | istd.gov.jo 3 Oct 2026 |
| 🇰🇿 Kazakhstan | Personal income tax on worldwide income. | always taxed | 183 days or more in any 12 consecutive months, days of entry and exit included | kgd.gov.kz 3 Oct 2026 |
| 🇰🇪 Kenya | 10-35% tax on Kenyan income; foreign investment income is usually not taxed. | usually not taxed | 183 days in a calendar year, or an average of more than 122 days over this and the 2 previous years | kra.go.ke 4 Oct 2026 |
| 🇽🇰 Kosovo | 0-10% tax on worldwide income. | taxed | 183 days in any 12 months | atk-ks.org 4 Oct 2026 |
| 🇰🇼 Kuwait | No personal income tax on local or foreign income. | 0% | no personal income tax | 4 Oct 2026 |
| 🇰🇬 Kyrgyzstan | Income tax at 10%; citizens do not pay on income earned abroad. | taxed except dividends | 183 days or more in any 12 consecutive months ending in the current year | sti.gov.kg 3 Oct 2026 |
| 🇱🇻 Latvia | Income tax on a progressive scale on worldwide income. | always taxed | 183 days or more in any 12 months that start or end in the tax year | vid.gov.lv 3 Oct 2026 |
| 🇱🇧 Lebanon | Progressive tax on Lebanese income; foreign dividends and interest: 10%. | dividends and interest 10% | more than 183 days in any 12 consecutive months; transit and medical treatment do not count | 4 Oct 2026 |
| 🇱🇷 Liberia | 0-25% tax on worldwide income. | taxed | more than 182 days in a 12-month period ending in the tax year; transit, medical treatment and study do not count | revenue.lra.gov.lr 4 Oct 2026 |
| 🇱🇮 Liechtenstein | Tax on worldwide income and assets. | via deemed return | more than 6 months in a row; short trips do not break the count | llv.li 3 Oct 2026 |
| 🇱🇹 Lithuania | Income tax on a progressive scale on worldwide income. | always taxed | 183 days in a calendar year, or 280 days over two consecutive years with 90 days in one of them | vmi.lt 3 Oct 2026 |
| 🇱🇺 Luxembourg | Progressive income tax of 0-42% on worldwide income. | always taxed | more than 6 months in a row; short trips do not break the count | impotsdirects.public.lu 3 Oct 2026 |
| 🇲🇴 Macau | Progressive tax on salaries for work in Macau and on business profits; an individual's investment income is not taxed. | not taxed | 183 days in a calendar year, consecutive or not; a part day counts as a full day | 4 Oct 2026 |
| 🇲🇾 Malaysia | Tax at 0-30% on Malaysian income; individuals' foreign income is exempt. | 0% until 2036 | 182 days or more in a calendar year | hasil.gov.my 3 Oct 2026 |
| 🇲🇻 Maldives | Progressive income tax. | always taxed | 183 days in any 12 months that start or end in this year | mira.gov.mv 3 Oct 2026 |
| 🇲🇹 Malta | Without a Maltese domicile - tax on local income and foreign income remitted to Malta. | when brought in | more than 183 days in a calendar year | cfr.gov.mt 3 Oct 2026 |
| 🇲🇭 Marshall Islands | 8-12% tax on wages and 3% on business revenue; an individual's investment income is not taxed. | not taxed | days do not decide: a resident is someone who lives in the country permanently | 4 Oct 2026 |
| 🇲🇺 Mauritius | 0-20% tax on Mauritian income; foreign income only when the money is brought into Mauritius. | when brought in | 183 days in the tax year starting 1 July, or 270 days over this and the 2 previous years | mra.mu 4 Oct 2026 |
| 🇲🇽 Mexico | Income tax on a progressive scale on worldwide income. | always taxed | no day rule: a home in Mexico decides | sat.gob.mx 3 Oct 2026 |
| 🇲🇩 Moldova | 12% income tax on worldwide income. | partly | 183 days in a calendar year | sfs.md 3 Oct 2026 |
| 🇲🇨 Monaco | No income tax, except for French citizens. | not taxed | more than 183 days a year or the main centre of activity in Monaco | monservicepublic.gouv.mc 3 Oct 2026 |
| 🇲🇳 Mongolia | Income tax on worldwide income. | always taxed | 183 days in 12 consecutive months within this and last year | legalinfo.mn 3 Oct 2026 |
| 🇲🇪 Montenegro | Income tax at 0-15% on worldwide income. | always taxed | more than 183 days in a calendar year | gov.me 3 Oct 2026 |
| 🇲🇦 Morocco | 0-37% tax on worldwide income, with credit for foreign tax. | taxed, foreign tax credit | more than 183 days in any 365 days | tax.gov.ma 4 Oct 2026 |
| 🇳🇦 Namibia | 0-37% tax on Namibian income and foreign interest; dividends are not taxed. | interest taxed | no day count: ordinary residence decides, and tax falls on Namibian income | namra.org.na 4 Oct 2026 |
| 🇳🇷 Nauru | Only wages and service fees earned in Nauru are taxed; investment income is not. | not taxed | days do not decide: residents are Nauruan citizens without a permanent home abroad and their spouses | 4 Oct 2026 |
| 🇳🇱 Netherlands | Income tax on worldwide income. | always taxed | no day rule: the overall ties with the country decide | belastingdienst.nl 3 Oct 2026 |
| 🇳🇿 New Zealand | 10.5-39% income tax on worldwide income; new residents pay no tax on most foreign income for 4 years. | 0% first 4 years | more than 183 days in any 12 months | ird.govt.nz 3 Oct 2026 |
| 🇳🇮 Nicaragua | Tax on Nicaraguan income only: salary 0-30%, investment income 15%. | not taxed unless the money came from Nicaragua | more than 180 days in a calendar year, consecutive or not | legislacion.asamblea.gob.ni 4 Oct 2026 |
| 🇳🇬 Nigeria | 0-25% tax on worldwide income. | taxed | 183 days in any 12 months, including leave and short trips away | lirs.gov.ng 4 Oct 2026 |
| 🇲🇰 North Macedonia | Income tax on worldwide income. | always taxed | 183 days in any 12 months, in one stretch or several | ujp.gov.mk 3 Oct 2026 |
| 🇳🇴 Norway | Progressive income tax on worldwide income. | always taxed | more than 183 days in any 12 months or more than 270 days in any 36 months | skatteetaten.no 3 Oct 2026 |
| 🇴🇲 Oman | No personal income tax yet; the status is needed for tax treaties and a residency certificate. | not taxed | 183 days in the tax year, in one stretch or several | taxoman.gov.om 3 Oct 2026 |
| 🇵🇰 Pakistan | Progressive income tax on worldwide income. | taxed | 183 days in the tax year starting 1 July | download1.fbr.gov.pk 4 Oct 2026 |
| 🇵🇦 Panama | 0-25% tax on Panamanian income only: foreign income is not taxed. | not taxed | more than 183 days in this or the previous tax year | dgi.mef.gob.pa 4 Oct 2026 |
| 🇵🇬 Papua New Guinea | Income tax of 0-42% on worldwide income. | taxed | 183 days in the tax year, unless your usual home is abroad | static.irc.gov.pg 4 Oct 2026 |
| 🇵🇾 Paraguay | Income tax at 8-10% on Paraguayan income only. | not taxed | more than 120 days in a calendar year | dnit.gov.py 3 Oct 2026 |
| 🇵🇪 Peru | 8-30% tax on worldwide income; 5% on dividends and capital gains. | 8-30% scale | more than 183 days in any 12 months | sunat.gob.pe 4 Oct 2026 |
| 🇵🇭 Philippines | 0-35% tax on Philippine income only; Philippine citizens are taxed worldwide. | not taxed for foreigners | days do not decide: a foreigner is resident if living in the Philippines, not just passing through | bir.gov.ph 4 Oct 2026 |
| 🇵🇱 Poland | Income tax at 12% and 32% on worldwide income. | always taxed | more than 183 days in a calendar year | podatki.gov.pl 3 Oct 2026 |
| 🇵🇹 Portugal | Income tax on a progressive scale on worldwide income. | always taxed | more than 183 days in any 12 months that start or end in the tax year | info.portaldasfinancas.gov.pt 3 Oct 2026 |
| 🇶🇦 Qatar | Salaries are not taxed; 10% tax applies to business income in Qatar. | not taxed | more than 183 days in the year, in one stretch or several | gta.gov.qa 3 Oct 2026 |
| 🇷🇴 Romania | 10% income tax on worldwide income. | always taxed | more than 183 days in any 12 consecutive months ending in this year | anaf.ro 3 Oct 2026 |
| 🇷🇺 Russia | Personal income tax at 13-22% on worldwide income. | always taxed | 183 days in any 12 consecutive months; the final status is set by the calendar year | nalog.gov.ru 3 Oct 2026 |
| 🇷🇼 Rwanda | 0-30% tax on worldwide income. | taxed | 183 days in a calendar year, consecutive or not | rra.gov.rw 4 Oct 2026 |
| 🇰🇳 Saint Kitts and Nevis | No personal income tax on local or foreign income. | 0% | no personal income tax | lawcommission.gov.kn 4 Oct 2026 |
| 🇱🇨 Saint Lucia | 15-30% tax on worldwide income; if not ordinarily resident, foreign income is taxed when brought to the island. | taxed | 183 days in the income year; a stay that continues 183 days of the next or previous year also counts | 4 Oct 2026 |
| 🇻🇨 Saint Vincent and the Grenadines | Progressive tax on worldwide income; without a permanent home, foreign income is taxed only when brought into the country. | taxed | 183 days in the year; a stay that continues 183 days of the next or previous year also counts | 4 Oct 2026 |
| 🇼🇸 Samoa | 0-27% tax on worldwide income. | taxed | 183 days in any 12 months that start or end in the year | 4 Oct 2026 |
| 🇸🇲 San Marino | Progressive tax on worldwide income; some investment income is taxed at separate flat rates. | taxed | most of the calendar year, that is, more than half of it | 4 Oct 2026 |
| 🇸🇦 Saudi Arabia | Salaries are not taxed; foreigners with a business in the country pay 20% on profit. | not taxed | 183 days in the tax year, or 30 days with a permanent home in the country | zatca.gov.sa 3 Oct 2026 |
| 🇸🇳 Senegal | Income tax of 0-43% on worldwide income. | taxed | days do not decide: you are resident if your home, main work or centre of economic interests is in Senegal | dgid.sn 4 Oct 2026 |
| 🇷🇸 Serbia | Tax on worldwide income. | always taxed | 183 days or more in any 12 months that start or end in the tax year | purs.gov.rs 3 Oct 2026 |
| 🇸🇨 Seychelles | Tax on Seychelles income only: salary 0-30%; foreign income is not taxed. | not taxed | 183 days in any 12-month period that starts or ends in the tax year | 4 Oct 2026 |
| 🇸🇱 Sierra Leone | Progressive tax on worldwide income; a foreigner staying no more than 4 years pays on foreign income only when it is brought in. | taxed | more than 182 days in any 12 months that start or end in the year | mail.nra.gov.sl 4 Oct 2026 |
| 🇸🇬 Singapore | Tax at 0-24% on Singapore income; individuals' foreign income is usually not taxed. | not taxed | 183 days or more in a calendar year; the tax for that year is paid in the next one | iras.gov.sg 3 Oct 2026 |
| 🇸🇰 Slovakia | Progressive income tax on worldwide income. | always taxed | 183 days in a calendar year, in one stretch or several | financnasprava.sk 3 Oct 2026 |
| 🇸🇮 Slovenia | Progressive income tax of 16-50% on worldwide income. | always taxed | more than 183 days in a tax year | fu.gov.si 3 Oct 2026 |
| 🇸🇧 Solomon Islands | Income tax of 0-40% on worldwide income; the first $3,800 a year is tax-free. | taxed at progressive rates | more than 6 months in a calendar year, consecutive or not | ird.gov.sb 4 Oct 2026 |
| 🇿🇦 South Africa | 18-45% tax on worldwide income, with credit for foreign tax. | taxed, foreign tax credit | more than 91 days this tax year and in each of the 5 previous years, and more than 915 days over those 5 years | sars.gov.za 4 Oct 2026 |
| 🇰🇷 South Korea | 6-45% income tax plus 10% local tax on the tax; foreigners who have lived in Korea no more than 5 of the last 10 years pay on foreign income only if it is brought into Korea. | 0% unless remitted | 183 days in a calendar year, or 183 days in a row across two years | nts.go.kr 3 Oct 2026 |
| 🇪🇸 Spain | Income tax on a progressive scale on worldwide income. | always taxed | more than 183 days in a calendar year | sede.agenciatributaria.gob.es 3 Oct 2026 |
| 🇱🇰 Sri Lanka | 6-36% income tax on worldwide income. | always taxed | 183 days in any 12 months that start or end in the tax year from 1 April | ird.gov.lk 3 Oct 2026 |
| 🇸🇪 Sweden | Progressive income tax on worldwide income. | always taxed | 6 months in a row or longer; short trips do not break the count | skatteverket.se 3 Oct 2026 |
| 🇨🇭 Switzerland | Federal and cantonal income tax on worldwide income. | scale or lump-sum tax | 90 days in a row without work or 30 days with work; short trips do not break the count | estv.admin.ch 3 Oct 2026 |
| 🇹🇼 Taiwan | 5-40% tax on Taiwan income; foreign income goes into the 20% basic (minimum) tax. | basic tax 20% | 183 days or more in a calendar year | law.moj.gov.tw 4 Oct 2026 |
| 🇹🇯 Tajikistan | 12% income tax on salary; worldwide income is taxed. | always taxed | more than 182 days in any 12 months that start or end in this year | andoz.tj 3 Oct 2026 |
| 🇹🇿 Tanzania | 0-30% tax on worldwide income. | taxed | 183 days in the year, or an average of more than 122 days over this and the 2 previous years | mof.go.tz 4 Oct 2026 |
| 🇹🇭 Thailand | Progressive tax on Thai income and on foreign income when it is brought into Thailand. | when brought in | 180 days or more in a calendar year | rd.go.th 3 Oct 2026 |
| 🇹🇱 Timor-Leste | 0-10% tax on worldwide income. | taxed | 183 days in any 12 months that start or end in the year, if your permanent home is in Timor-Leste | timor-leste.gov.tl 4 Oct 2026 |
| 🇹🇬 Togo | Income tax of 0-35% on worldwide income. | taxed | days do not decide: you are resident if your home, main work or centre of economic interests is in Togo | otr.tg 4 Oct 2026 |
| 🇹🇴 Tonga | Progressive tax on worldwide income. | taxed | 183 days in any 12 months that start or end in the tax year from 1 July | ago.gov.to 4 Oct 2026 |
| 🇹🇹 Trinidad and Tobago | 25-30% tax on worldwide income. | taxed | 183 days in the year of income (calendar year), consecutive or not | 4 Oct 2026 |
| 🇹🇳 Tunisia | 0-40% tax on worldwide income. | taxed | 183 days in a calendar year, consecutive or not | jibaya.tn 4 Oct 2026 |
| 🇹🇷 Turkey | Income tax on a progressive scale on worldwide income. | 0% for new residents | more than 6 months in a row within a calendar year; short trips do not break the count | gib.gov.tr 3 Oct 2026 |
| 🇹🇲 Turkmenistan | 10% tax on worldwide income. | taxed | 183 days in a calendar year; any day in the country except transit counts as a full day | mejlis.gov.tm 4 Oct 2026 |
| 🇦🇪 UAE | No personal income tax; the status is needed for tax treaties and a certificate. | not taxed | 183 days in 12 consecutive months, or 90 days with a residence visa and a home or job in the UAE | tax.gov.ae 3 Oct 2026 |
| 🇺🇬 Uganda | 0-40% tax on worldwide income. | taxed | 183 days in any 12 months that start or end in the tax year | ura.go.ug 4 Oct 2026 |
| 🇺🇦 Ukraine | 18% income tax plus the 5% military levy on worldwide income. | always taxed | 183 days in a calendar year, but days are checked only after home and centre of interests | tax.gov.ua 3 Oct 2026 |
| 🇬🇧 United Kingdom | Income tax on a progressive scale on worldwide income; newcomers after 10 years abroad get 4 years free of tax on foreign income. | 0% first 4 years | statutory residence test: 183 days in the tax year from 6 April, or from 16 days with enough UK ties | gov.uk 3 Oct 2026 |
| 🇺🇸 United States | Federal tax at 10-37% on worldwide income, plus state tax where the state has one. | always taxed | substantial presence test: at least 31 days this year and 183 days by formula over three years - all days this year, a third of last year and a sixth of the year before | irs.gov 3 Oct 2026 |
| 🇺🇾 Uruguay | Progressive tax on local income and some foreign income: dividends and interest. | 0% first 11 years | more than 183 days in a calendar year | gub.uy 3 Oct 2026 |
| 🇺🇿 Uzbekistan | Income tax at 12% on worldwide income. | 12% or special regime | more than 183 days in any 12 consecutive months that start or end in the year | soliq.uz 3 Oct 2026 |
| 🇻🇺 Vanuatu | No personal income tax on local or foreign income. | 0% | no personal income tax | investvanuatu.vu 4 Oct 2026 |
| 🇻🇪 Venezuela | Progressive tax up to 34% on worldwide income. | taxed | more than 183 days in a calendar year | asambleanacional.gob.ve 4 Oct 2026 |
| 🇻🇳 Vietnam | Income tax on a progressive scale on worldwide income. | always taxed | 183 days or more in a calendar year or in 12 months from the first arrival | gdt.gov.vn 3 Oct 2026 |
| 🇿🇲 Zambia | Progressive tax on Zambian income; from abroad, only interest and dividends are taxed. | interest and dividends taxed | 183 days in a calendar year, consecutive or not | zra.org.zm 4 Oct 2026 |
To work out when you become tax resident in a new country and stop being resident in your old one, use the tax residency calculator.
How we built the rankings
The basis is our tax residency database of 146 countries: the residency rule, rates for residents and non-residents, and taxes on foreign income and investments. We checked every country against its tax code and its tax authority's website, and the check date is shown in every row.
- Only countries whose rule is confirmed on a government website enter the rankings. We do not count summaries by international organisations or private guides.
- Territorial system: tax on local income only, a resident's foreign income is not taxed. Place by the top rate on local income.
- Special regimes: breaks available specifically to new residents. Place by the length of the break.
- Low tax: the top personal income tax rate for a resident, excluding contributions. Countries with no tax are listed separately.
- Inheritance: countries where an heir pays no inheritance tax, according to our country tax pages.
- Euro amounts are converted to dollars at 1 euro = 1.1225 dollars as of 2 Oct 2026 and rounded up to the nearest hundred.
Tax rules change every year. We update the database whenever a law changes and review every row at least once every 4 months. This version of the rankings is dated 5 Oct 2026.
How to cite the data and download the table
You may use the data free of charge in articles, research, presentations and social media, including commercial materials. The only condition is a live link to this page.
In Russian
Источник: Murblz. Налоги для переезда 2026: рейтинг стран по налогам. https://murblz.com/nalogi-dlya-pereezda-2026 (версия от 05.10.2026)
In English
Source: Murblz. Relocation taxes 2026: countries ranked by tax. https://murblz.com/en/relocation-taxes-2026 (version of 5 Oct 2026)
The whole database in one file: download CSV. The file covers 146 countries with ranking places, texts in Russian and English, and an official source and check date for every row.
Found a discrepancy with an official source? Write to us and we will check and update the row.
Tax residency handled end to end
The ranking shows where taxes are lower. But a tax break goes to a person, not a country: you need to become resident in the new country on time, exit your old residency correctly and confirm the status with a certificate.
A manager in the chat will match a country and regime to your income, whether salary, dividends, business or crypto, and calculate how much you will save.
Tax breaks are lost on deadlines, not on rates
The law does not prevent changing your tax residency on your own. But mistakes cost more than the tax: your old country keeps treating you as resident, the deadline to apply for a break is missed, money from abroad arrives in a year when the break no longer applies. Murblz support removes these risks: we match the country and regime to your income, count the days and your centre of vital interests, prepare the application for the break and obtain the tax residency certificate. We guarantee professional work and a transparent process, and in most cases a result on the first filing.
The support fee depends on the country and your income; a manager will calculate it in the chat together with your tax savings.
FAQ
Where is foreign income not taxed?
In countries with a territorial system: tax is charged only on local income. Our ranking has 15 such countries, led by Paraguay, Hong Kong and Georgia. A foreign salary, dividends and income from a business abroad are not taxed there.
Which country gives new residents the longest tax break?
Turkey: new residents pay no tax on foreign income for 20 years. Next come Cyprus with 17 years without tax on dividends and interest, and Italy and Greece with a flat tax on foreign income for up to 15 years.
Which countries have no income tax?
We hold government confirmation for 9 countries: the UAE, Monaco (except for French citizens), Brunei, Vanuatu, Saint Kitts and Nevis, Antigua and Barbuda, Oman, Qatar and Saudi Arabia. In Qatar and Saudi Arabia salaries are untaxed, while business income is taxed.
Which countries have no inheritance tax?
24 countries in our database, among them Australia, Canada, New Zealand, Norway, Russia, Singapore, the UAE and the Czech Republic. In Canada assets are treated as sold at death and the gain is taxed, and in Austria inherited real estate carries a transfer tax.
Where is the lowest income tax in Europe?
In our ranking the lowest rates are in Kosovo and Andorra: up to 10%. A flat 10% applies in Bulgaria, Romania and Bosnia and Herzegovina, 12% in Moldova, up to 15% in Montenegro and 15% in Hungary.
Can I use this data in an article?
Yes, free of charge, including in commercial materials, with a live link to this page. A ready-made citation and a CSV file with all 146 countries are in the section on how to cite the data.