Complete guide
Low tax residency
Legally reduce your tax burden by establishing residency in a zero-tax, territorial-tax, or flat-rate jurisdiction. From Dubai to Paraguay, these are every viable low-tax residency option available in 2026.
What is low-tax residency?
Low-tax residency means establishing your tax home in a jurisdiction with favourable tax treatment. Zero-tax countries charge no income tax at all. Territorial systems only tax locally-sourced income. Flat-rate regimes offer predictable, low rates. Non-dom programmes exempt foreign income entirely. The right structure depends on your income type, family situation, and lifestyle preferences.
98
Tax-friendly programmes
61
0% tax options
8+
Territorial tax systems
All 98 low-tax programmes
🇦🇩
Andorra Tax Residency
Andorra
Tax rate
10%
From
10% flat income tax (max)
Processing
0 mo
🇦🇺
Australian Citizenship by Descent
Australia
Tax rate
0%
From
AUD $370
Processing
7 mo
🇦🇺
Working Holiday Visa (Subclass 417)
Australia
Tax rate
0%
From
AUD $670
Processing
1 mo
🇦🇹
Citizenship by Descent (Nazi-Era Persecution)
Austria
Tax rate
0%
From
Free
Processing
6 mo
🇧🇭
Bahrain Zero-Tax Residency
Bahrain
Tax rate
0%
From
Zero personal income tax
Processing
0 mo
🇧🇿
Belize QRP — Zero Tax on Foreign Income
Belize
Tax rate
0%
From
Zero tax on all foreign income
Processing
0 mo
🇰🇭
Cambodia Territorial Tax System
Cambodia
From
Zero tax on foreign income
Processing
0 mo
🇭🇷
Croatian Citizenship by Descent
Croatia
Tax rate
10%
From
€139.36 administrative fee
Processing
18 mo
🇩🇲
Digital Nomad Visa
Dominica
Tax rate
0%
From
$4,167/month minimum income
Processing
0 mo
🇸🇻
El Salvador Zero Capital Gains on Bitcoin
El Salvador
Tax rate
0%
From
Zero crypto capital gains tax
Processing
0 mo
🇧🇭
Bahrain Golden Visa
Bahrain
Tax rate
0%
From
BHD 130,000 property investment
🇰🇾
Retired Person of Independent Means
Cayman Islands
Tax rate
0%
From
KYD $1,000 application
Processing
3 mo
🇨🇴
Colombia Rentista Visa
Colombia
Tax rate
0%
From
~$3,500 USD/month passive income
Processing
1 mo
🇭🇷
Croatia Digital Nomad Visa
Croatia
Tax rate
10%
From
€110-€180 government fees + health insurance €30-100/month
Processing
1 mo
🇨🇾
Cyprus Permanent Residence by Investment
Cyprus
Tax rate
0%
From
€300,000 minimum investment + €50,000 annual income
Processing
9 mo
🇩🇴
Dominican Republic Dr Rentier Investor
Dominican Republic
Tax rate
0%
From
$200,000 USD minimum investment
Processing
3 mo
🇪🇬
Egypt CBI Updated
Egypt
Tax rate
0%
From
$250,000 USD minimum donation
Processing
9 mo
🇫🇷
France Impatriate Tax Regime
France
Tax rate
30%
From
50% exemption on foreign income for 8 years
Processing
0 mo
🇬🇪
Georgia Remotely from Georgia
Georgia
Tax rate
1%
From
$0 — visa-free for most nationalities
Processing
0 mo
🇬🇪
Georgia Virtual Zone (1% Corporate Tax)
Georgia
Tax rate
1%
From
1% corporate tax for IT companies
Processing
0 mo
🇬🇷
Greece Non-Dom Tax Regime (€100k Flat)
Greece
Tax rate
0%
From
€100,000/yr flat tax on foreign income
Processing
2 mo
🇬🇬
Guernsey Tax Residency
Guernsey
Tax rate
20%
From
20% flat income tax
Processing
1 mo
🇮🇪
Ireland Non-Domiciled Remittance Basis
Ireland
From
Foreign income only taxed if remitted
Processing
0 mo
🇮🇲
Isle of Man Tax Residency
Isle of Man
Tax rate
20%
From
10-20% income tax, £200k annual cap
Processing
0 mo
🇮🇹
Italy Neo-Domiciled Regime (€100k Flat Tax)
Italy
Tax rate
100%
From
€100,000/yr flat tax on foreign income
Processing
0 mo
🇰🇼
Kuwait Zero-Tax Residency
Kuwait
Tax rate
0%
From
Zero personal income tax
Processing
0 mo
🇬🇪
Investment Residence Permit
Georgia
Tax rate
1%
From
GEL 300k (~$115k) real estate OR GEL 150k ($57k) in Geo…
Processing
1 mo
🇬🇮
Gibraltar Category 2 Resident Status
Gibraltar
Tax rate
20%
From
Max £29,000/yr in tax
Processing
0 mo
🇬🇷
Greece 7% Flat Tax for Foreign Pensioners
Greece
Tax rate
7%
From
7% flat tax on foreign pension/income
Processing
0 mo
🇬🇩
Digital Nomad Visa
Grenada
Tax rate
0%
From
$1,500 (individual)
Processing
0.33 mo
🇬🇷
Greece Financially Independent Person Permit
Greece
Tax rate
7%
From
€1016 government fees
Processing
3 mo
🇲🇾
Digital Nomad Visa
Malaysia
Tax rate
0%
From
$225
Processing
1 mo
🇲🇨
Monaco Tax Residency
Monaco
Tax rate
0%
From
No income tax
Processing
0 mo
🇳🇱
Netherlands 30% Tax Ruling
Netherlands
Tax rate
30%
From
30% of salary tax-free for 5 years
Processing
2 mo
🇴🇲
Oman Zero-Tax Residency
Oman
Tax rate
0%
From
Zero personal income tax
Processing
1 mo
🇵🇷
Act 60 Tax Resident Incentives
Puerto Rico (US)
Tax rate
4% flat corporate rate, 0% capital gains, 0% dividends/…%
From
Become bona fide Puerto Rico resident (183 days+) + mod…
Processing
4 mo
🇲🇹
Malta Permanent Residence Programme (MPRP)
Malta
Tax rate
0%
From
From €150,000 contribution
Processing
4 mo
🇲🇾
Malaysia Residence by Investment Mm2h Investor
Malaysia
Tax rate
0%
From
USD 150k-1m fixed deposit + property
Processing
3 mo
🇲🇹
Global Residence Programme
Malta
Tax rate
15% flat tax on foreign income remitted to Malta; €15k minimum tax%
From
€275k property / €9,600 rental
Processing
1 mo
🇲🇪
Montenegro Citizenship by Investment Programme
Montenegro
Tax rate
9%
From
€250k-€450k investment + €200k donation
Processing
6 mo
🇳🇷
Nauru CBI
Nauru
Tax rate
0%
From
$90k-$115k fund contribution
Processing
3 mo
🇲🇰
North Macedonia CBI
North Macedonia
Tax rate
10%
From
€200k fund investment or €400k business investment
🇵🇾
Paraguay Territorial Tax System
Paraguay
Tax rate
10%
From
10% on local income only, zero on foreign
Processing
0 mo
🇸🇲
San Marino Tax Residency
San Marino
Tax rate
9%
From
9-35% income tax, no inheritance tax
Processing
2 mo
🇵🇦
Pensionado Visa
Panama
Tax rate
0%
From
$1,000/mo lifetime pension
Processing
3 mo
🇶🇦
Qatar Investor Residency (Property)
Qatar
Tax rate
0%
From
$200,000 property investment minimum (temporary residency)
Processing
1 mo
🌍
Samoa CBI
Unknown
Tax rate
0%
From
US$1.5M+ investment
🌍
Sao Tome and Principe Sao Tome and Principe Citizenship by Investment
Unknown
Tax rate
0%
From
$90,000 donation
Processing
2 mo
🌍
Saudi Premium Residency Tax
Unknown
Tax rate
0%
From
SAR 800,000 (approx. $213,000) one-time or SAR 100,000/year
🌍
Saudi Premium Residency
Unknown
Tax rate
0%
From
SAR 100,000/year or SAR 800,000 one-time
🇸🇮
Slovenian Citizenship by Descent
Slovenia
Tax rate
0%
From
€13 registration fee
Processing
6 mo
🇪🇸
Spain Beckham Law (Régimen Especial)
Spain
Tax rate
24%
From
24% flat rate on Spanish income
Processing
0 mo
🇨🇭
Lump-Sum Taxation (Pauschalsteuer)
Switzerland
Tax rate
400%
From
CHF 400,000+ annual flat tax
Processing
0 mo
🇨🇭
Residence based on cantonal lump-sum taxation / no gainful activity
Switzerland
Tax rate
Lump sum replaces all Swiss cantonal and federal taxes …%
From
Varies by canton: typically CHF 400k–1m+ agreed annual …
Processing
4 mo
🇨🇭
Swiss Lump Sum Tax
Switzerland
Tax rate
Lump sum agreed with canton — no other Swiss taxes on global income%
From
Varies by canton — typically CHF 250k–1m/yr agreed tax
Processing
1 mo
🇨🇭
Switzerland Swiss Residence by Investment Lump Sum Tax
Switzerland
From
CHF 250k - CHF 1M/year
Processing
3 mo
🇬🇧
UK Non-Residency (Statutory Residence Test)
United Kingdom
Tax rate
0%
From
Zero UK tax if non-resident
Processing
0 mo
🇻🇺
Vanuatu Zero Tax + Citizenship
Vanuatu
Tax rate
0%
From
$130,000 one-time (includes citizenship)
Processing
2 mo
🌍
Tom PR Ncipe CBI Programme Emerging
Unknown
Tax rate
0%
From
$90,000
Processing
2 mo
🇦🇪
Golden Visa
United Arab Emirates
Tax rate
0%
From
From AED 2M (~$545k)
Processing
1 mo
🌍
United Arab Emirates UAE Golden Visa Investor Route
Unknown
Tax rate
0%
From
AED 2,000,000 investment
Processing
1 mo
🇺🇾
Uruguay Rentista Residency
Uruguay
Tax rate
0%
From
$1,500/month income
Processing
12 mo
🇺🇾
Uruguay Residency
Uruguay
Tax rate
0%
From
$510k real estate investment
Processing
12 mo
🇦🇲
Armenia Temporary Residence for Remote Workers
Armenia
Tax rate
0%
From
AMD 105,000 (~$270 USD)
Processing
1 mo
🇧🇸
Bahamas BEATS Digital Nomad Visa
Bahamas
Tax rate
0%
From
$1025 application and permit fee
Processing
1 mo
🇧🇸
Zero Tax Residency
Bahamas
Tax rate
0%
From
$1,500,000
Processing
3 mo
🇧🇲
Zero Tax Residency
Bermuda
Tax rate
0%
From
No income tax (payroll tax applies)
Processing
3 mo
🇧🇬
Bulgarian Residency (Flat Tax)
Bulgaria
Tax rate
10% flat income tax — one of EU's lowest. 5% dividend tax%
From
Proof of income/means
Processing
1 mo
🇰🇭
Retirement Residency (EG Class)
Cambodia
Tax rate
0%
From
~$300/year
Processing
1 mo
🇰🇾
Zero Tax Residency
Cayman Islands
Tax rate
0%
From
No direct income tax
Processing
2 mo
🇨🇴
Pensioner Visa (M-Pensionado)
Colombia
Tax rate
0%
From
~$52 application
Processing
2 mo
🇨🇾
Non-Dom Tax Regime
Cyprus
Tax rate
0%
From
0% SDC on dividends, interest for 17 years (extensible to 27 years for €250k/period)
Processing
2 mo
🇩🇲
Dominica Work in Nature (WIN) Programme
Dominica
Tax rate
0%
From
$50,000/year minimum income
Processing
0 mo
🇪🇨
Pensioner Retirement Visa (Jubilado)
Ecuador
Tax rate
0%
From
~$450 total fees
Processing
2 mo
🇦🇩
Digital Nomad Visa (Residència per a Nòmada Digital)
Andorra
Tax rate
10%
From
€2,500 application + €500 residence card
Processing
0 mo
🇧🇬
Digital Nomad Permit
Bulgaria
Tax rate
10%
From
€100-€120 visa fee + €150-€300 residence permit
Processing
2 mo
🇧🇲
Work From Bermuda
Bermuda
Tax rate
0%
From
$263 per person
Processing
0.25 mo
🇰🇬
Digital nomad visa (Type "DN")
Kyrgyzstan
Tax rate
10%
From
Free application
Processing
0.33 mo
🇷🇴
Digital Nomad Visa
Romania
Tax rate
10%
From
€120 visa fee + €170 residence permit
Processing
1 mo
🇫🇷
Working Holiday Visa (PVT)
France
Tax rate
0%
From
€99 EUR visa fee
Processing
1 mo
🇩🇪
Working Holiday Visa
Germany
Tax rate
0%
From
€75 EUR visa fee
Processing
1 mo
🇬🇭
Ghana Beyond the Return / Year of Return Visa
Ghana
Tax rate
0%
From
Free
Processing
1 mo
🇭🇰
Territorial Tax Residency
Hong Kong
Tax rate
15%
From
Free
Processing
3 mo
🇲🇾
Malaysia DE Rantau Digital Nomad Pass
Malaysia
Tax rate
0%
From
RM1,000 application fee (~$230 USD)
Processing
1 mo
🇲🇾
MM2H Silver Category (55+)
Malaysia
Tax rate
0%
From
RM 5,000 (~$1,100) fee
Processing
4 mo
🇵🇦
Territorial Tax System
Panama
Tax rate
0%
From
N/A
Processing
3 mo
🇵🇾
Permanent Residency (Rentista)
Paraguay
Tax rate
10%
From
~$500 fees
Processing
3 mo
🇵🇹
NHR 2.0 / IFICI Tax Regime
Portugal
Tax rate
20% flat income tax rate for qualifying professions; foreign income exemption%
From
Requires prior residency permit
Processing
2 mo
🇵🇹
Non-Lucrative Residence Visa
Portugal
Tax rate
0%
From
€920/month passive income
Processing
3 mo
🇷🇴
Romanian Residency
Romania
Tax rate
16% flat income tax. Low cost of living. EU member%
From
Proof of means/income
Processing
1 mo
🇱🇨
Saint Lucia Live It Digital Nomad Visa
Saint Lucia
Tax rate
0%
From
$75 USD multiple-entry
Processing
0.2 mo
🇸🇨
Residence Permit (Financially Independent)
Seychelles
Tax rate
0%
From
~$500 application
Processing
3 mo
🇸🇬
Low-Tax Residency
Singapore
Tax rate
22%
From
$10,000,000 SGD minimum investment
Processing
6 mo
🇿🇦
South Africa Digital Nomad Visa
South Africa
Tax rate
0%
From
$35,000/year
Processing
2 mo
🇹🇭
Retirement Visa (Non-Immigrant O-A)
Thailand
Tax rate
0%
From
THB 1,900/yr (~$50)
Processing
1 mo
🇦🇪
Zero Tax Residency
United Arab Emirates
Tax rate
0%
From
Free
Processing
1 mo
🇺🇾
Rentista Visa
Uruguay
Tax rate
0%
From
$1,500/month passive income
Processing
6 mo
🇻🇺
Long-Term Residency
Vanuatu
Tax rate
0%
From
~$2,000 application
Processing
1 mo