All programmes

4% flat corporate rate, 0% capital gains, 0% dividends/interest for qualifying residents US citizens only. Must genuinely become bona fide PR resident. IRS scrutiny is intense.

Albania grants citizenship to children of Albanian citizens regardless of birthplace. Albania also has a Law on Diaspora provision allowing ethnic Albanians abroad to apply for Albanian citizenship, including those from Kosovo and North Macedonia.

Andorra's residency programme for passive income holders offers one of Europe's lowest income tax rates (10% flat). Situated between France and Spain with Schengen access. Requires a minimum stay of 183 days per year.

0% income tax, 0% CGT For regular expats. Renew annually. No path to citizenship normally.

Argentina offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Due diligence is conducted on all applicants.

Armenia allows most nationalities to stay visa-free for 180 days, with easy conversion to residence permit for longer stays. Very low cost of living in Yerevan. Growing tech and startup scene. 0% tax on foreign income. Path to permanent residency. Cheap, friendly, safe, with stunning mountain scenery.

Armenia grants citizenship to persons of Armenian descent — one of the most accessible descent citizenship programmes. Armenian ancestry (even distant) can qualify. Armenia also allows dual citizenship.

Standard Australian rates — transitional resident 4yr foreign income exemption Replaced Global Talent Independent program 2024. For founders, researchers, artists.

Australia grants citizenship by descent to children born outside Australia to an Australian citizen parent. The parent must have been an Australian citizen at the time of the birth. Registration must be done before the child turns 25.

Austria offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Investment from $1M. Due diligence is conducted on all applicants.

Standard Israeli rates (10–50%). Strong tech sector. Startup Nation Complex system. Primarily for those with Jewish heritage (aliyah) or specific investor/innovation routes.

Bahamas Extended Access Travel Stay (BEATS) allows remote workers and students to live in the Bahamas for 1 year, renewable twice (3 years total). No minimum income specified — proof of employment/remote work required. No Bahamian income tax. Beautiful islands, English-speaking, proximity to US.

Bahrain launched one of the first dedicated Digital Nomad Visas in the Gulf region in 2021. Remote workers can live in Bahrain for up to 1 year renewable while working for employers based outside Bahrain.

Bahrain's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Belgium grants citizenship to children born to a Belgian parent. Second-generation Belgians born abroad automatically acquire Belgian citizenship at birth. Belgian citizenship gives full EU rights.

Belize's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Anguilla's Beyond Extraordinary Programme allows remote workers and entrepreneurs to live on the island for up to 12 months. Targets high-income professionals seeking an exclusive Caribbean base.

No capital gains tax on Bitcoin in El Salvador. 0% on crypto gains El Salvador making push to attract crypto entrepreneurs. Bitcoin Bond investments also option.

Brazil has one of the largest Italian diasporas globally, and many Brazilian descendants of Italians qualify for Italian jure sanguinis citizenship. Similarly, descendants of Japanese emigrants (Nikkei, est. 1.5M in Brazil) have unique Japan-Brazil relations and some access to Japanese long-stay status. Brazil also hosts large German and Polish communities whose descendants may claim EU citizenship via German/Polish descent laws. Brazilian-Italians: largest Italian diaspora → Italian jure sanguinis EU passport | Brazilian-Nikkei: Japan long-stay options | Brazilian-Germans: German citizenship restoration possible | Historical immigration 1880s–1960s Eligible nationalities: Descendants of the large Italian, Japanese, German, Polish, and other immigrant communities who came to Brazil (late 19th–mid 20th century)

Under the 1971 Treaty of Friendship, Brazilians residing in Portugal and Portuguese residing in Brazil enjoy full civil and political equality, including voting rights in all elections. This goes beyond what any other bilateral arrangement offers. Brazilians in Portugal can naturalise after just 2 years (vs 5 years standard). This is the most privileged bilateral citizenship arrangement in the world. Voting rights in all elections | Naturalization: 2 years (vs 5 standard) | Most privileged bilateral arrangement globally | 1971 Treaty of Friendship | Fully reciprocal Eligible nationalities: Brazilian nationals in Portugal (and Portuguese nationals in Brazil)

British citizenship passes to children born outside the UK to a British parent who was themselves born in the UK. This is a one-generation rule — grandchildren of British citizens do not automatically qualify, though some may apply through registration.

Bulgaria grants citizenship to children born to Bulgarian parents. Ethnic Bulgarians living abroad can also apply for Bulgarian citizenship — Bulgaria is an EU member state, making this an attractive route to an EU passport for the Bulgarian diaspora.

10% flat income tax — one of EU's lowest. 5% dividend tax EU member. Low cost of living. Path to EU passport at 5 years.

Standard Samoan rates. Low cost. Pacific lifestyle Separate from Samoa CBI. Standard business residency. Very quiet Pacific lifestyle.

Standard Beninese rates. Low cost jurisdiction Stable Francophone W. African state. Cotonou port city. Low cost.

Standard Japanese rates (5–45%). Territorial for first 5yr as non-permanent resident Active business management required. Local office and employee mandatory. Complex.

Standard PNG rates. Resource-rich but complex environment Resources-driven economy. Complex governance. Port Moresby challenging but growing.

12–32% income tax. Low cost for EU. Strong economy Warsaw and Kraków growing tech hubs. EU member. Fast-growing economy.

Standard SA rates. Foreign income exemption up to ZAR 1.25m/yr for expats working abroad Requires active SA business with job creation. ZAR 5m (~$270k) investment minimum.

Standard Nepalese rates. Territorial for non-residents. Very low cost Himalayan gateway. Kathmandu growing tech scene. Tourism hub. Very low cost of living.

Standard Indian rates. 30% corporate tax but 22% for new companies Complex system. Startup India: tax exemptions available. Growing tech/startup ecosystem.

0% income tax, 0% CGT. 5-day stay every 5yr required Best family inclusion. UWI Fund option includes university scholarship.

0% income tax, 0% CGT, 0% inheritance — permanent World's fastest CBI. Fully remote. Schengen access removed 2022. UK visa required.

0% income tax, 0% CGT, 0% inheritance tax World's oldest CBI (1984). Fastest Caribbean: 4 months. 150+ visa-free.

0% income tax, 0% CGT — only Caribbean with US E-2 treaty Unique E-2 US visa access. Great for entrepreneurs targeting US market.

0% income tax, 0% CGT, 0% wealth tax Most affordable Caribbean CBI. Strong Schengen access (check current status).

0% income tax, 0% CGT Slowest Caribbean CBI. Multiple investment options. Stable program.

São Tomé & Príncipe offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Investment from $90k. Due diligence is conducted on all applicants.

Cambodia's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Standard Canadian rates — worldwide income taxed Quebec has separate investor program. BC/Ontario entrepreneur streams vary yearly.

Standard Senegalese rates. Territorial for non-residents Dakar growing African hub. French-speaking. Stable democracy. Gateway to W. Africa.

0% income tax, 0% CGT, 0% inheritance — forever. Leading offshore centre Offshore financial centre. Highest cost of living in Caribbean. Very exclusive permanent residency.

Germany's points-based Opportunity Card allows skilled workers to enter Germany for up to 12 months to seek employment. Requires qualification recognition, language skills, and sufficient funds.

Chile's Temporary Resident Visa works well for digital nomads and remote workers. Valid 1 year, renewable. Santiago has a sophisticated infrastructure and large expat community. Stable democracy, world-class wine, dramatic landscapes from Atacama to Patagonia. Path to permanent residency after 1 year. Chile allows dual citizenship after 5 years.

Hungary citizenship for those with Hungarian ancestors. Notably fast processing compared to other EU descent programmes.

Latvian citizenship for descendants of pre-occupation Latvian citizens. EU passport, Baltic state access.

Brazilian citizenship for those with Brazilian parents. Mercosur passport opens all South American markets.

Portuguese citizenship for those with Portuguese parents or grandparents. Strong EU passport with full Schengen access. Opens access to Portugal's favourable NHR tax regime.

Estonian citizenship for descendants of pre-Soviet citizens. Estonia is the world's most digital-first nation — e-residency capital.

Czech citizenship for descendants of Czech nationals who lost citizenship after 1948 during the Communist era.

Irish citizenship by descent is available to anyone with an Irish-born grandparent. No residency required — claim citizenship through the Foreign Births Register. Grants full EU citizenship with rights to live, work and travel across all 27 EU member states.

Lithuanian citizenship restoration for descendants who lost citizenship during Soviet occupation. Free process with documentation.

Romanian citizenship for descendants of former Romanian territory residents, including Moldovan-heritage applicants. EU passport.

Luxembourg expanded citizenship by descent in 2017 to cover grandchildren and great-grandchildren of Luxembourgers who emigrated. Applications can be made at any Luxembourg consulate. Luxembourg is an EU member — citizenship gives full EU rights.

Argentina grants citizenship to children and grandchildren of Argentine citizens born in Argentina. The grandchild route requires the grandparent to have been born in Argentina. Applications processed at Argentine consulates.

French citizenship passes automatically to children born to a French parent. There is no generational limit if the chain of descent is preserved. French nationals born abroad must register their children at a French consulate to preserve the citizenship.

Italy citizenship via Italian ancestry (Jure Sanguinis). No generational limit — if an ancestor was Italian citizen, you may qualify. One of the most sought-after EU passports.

Austria grants citizenship to descendants of persons who were persecuted by the Nazi regime between 1933 and 1945. This includes descendants of those who fled Austria or were stripped of citizenship. No generational limit. Applications processed at Austrian consulates.

German citizenship via German ancestry (§ 4 StAG). World's most powerful passport by many rankings. Full EU citizenship, Schengen and global visa-free access.

Moldova allows citizenship by descent for those with Moldovan ancestry. Many Moldovans also qualify for Romanian citizenship (an EU passport) through Romanian ancestry — Moldova was part of Romania before 1940. The Romanian route is popular as it provides EU citizenship.

Germany's restoration of citizenship to those persecuted under Nazi rule and their descendants. Full EU passport.

Standard Tanzanian rates. Territorial for non-residents. Zanzibar has some special rules Growing East African economy. Zanzibar popular with expats. English-speaking.

Standard Kenyan rates (10–35%). Territorial for non-residents Nairobi growing startup hub. Safari/tourism lifestyle. English-speaking. East African hub.

Standard Ugandan rates (10–40%). Territorial for non-residents Growing East African economy. English-speaking. Kampala developing. Tourism (gorillas).

Colombia's digital nomad visa allows remote workers employed by or contracting with foreign companies to live legally in Colombia. Valid for 12 months, typically renewable. No local tax on foreign-source income.

Costa Rica launched a dedicated Digital Nomad Visa in 2022. Remote workers can live for up to 1 year renewable. Territorial tax system — foreign-source income is not taxable.

Costa Rica Pensionado: $1,000/month pension, permanent residency, import duty exemptions. Pura vida lifestyle — volcanoes, beaches, biodiversity. CAJA healthcare available.

Ireland's Critical Skills Employment Permit for highly skilled workers in occupations on the critical skills list. Leads to permanent residency after 2 years.

Croatia's Digital Nomad Visa allows non-EU remote workers to live in Croatia for up to one year. No minimum income requirement beyond demonstrating ability to support yourself. EU member since 2023, Schengen area. Adriatic coastline, low cost of living, strong infrastructure.

Croatia grants citizenship to descendants of Croatian citizens who emigrated. This includes members of the Croatian diaspora (Croats abroad) through multiple generations. An important route for descendants of emigrants from the early and mid-20th century.

Czech Republic offers trade licence (Živnostenský list) and residence permit for freelancers and remote workers. Requires proof of remote income (~CZK 60,000–70,000/month). EU/Schengen member. Prague is one of Europe's most beautiful and affordable capitals. Path to PR after 5 years, citizenship after 10 years.

The Czech trade licence (Živnostenský list) has long been used by freelancers and remote workers as a route to EU residency. Prague is one of the most beautiful and affordable EU capitals.

South Korea's D-8 visa is for foreign investors establishing or investing in Korean companies. Requires a minimum investment of KRW 100 million.

NHR 2.0 (IFICI): 20% flat tax on qualifying foreign income for 10 years Must spend 183+ days/yr in Portugal. NHR 2.0 requires qualifying profession.

Malaysia's DE Rantau Nomad Pass is a 12-month renewable visa for digital professionals. Requires $24,000/year income and an offer letter from a foreign employer. No tax on foreign-sourced income. English widely spoken.

Danish citizenship passes to children born to a Danish parent. Denmark also allows Danish descendants who lost citizenship to recover it through declaration or application, depending on the circumstances.

Spain's Democratic Memory Law allows grandchildren of Spanish Civil War exiles to claim citizenship. Full EU passport, no residency requirement.

Thailand's Destination Thailand Visa (DTV) is a flexible long-stay visa for remote workers, freelancers, and digital nomads. Valid for 5 years with multiple entries and up to 180 days per stay.

Territorial — foreign income not taxed under nomad scheme One of Central Asia's first digital nomad visas. Almaty and Astana modern cities.

Standard Kenyan rates if resident Kenya exploring digital nomad visa. Currently use standard work permit or class G.

Bulgaria's Digital Nomad Permit allows non-EU remote workers to live in the country while employed by foreign companies. Bulgaria offers a low cost of living and flat 10% income tax rate.

Territorial — foreign income not taxed. Standard Namibia rates apply to local income Newest African digital nomad visa (launched 2023). Wildlife + Windhoek. Stable governance.

Türkiye's Digital Nomad Visa allows remote workers employed by foreign companies to live in Turkey while working online. Offers access to a vibrant culture, affordable living, and major European and Asian connections.

Finland allows remote workers to live legally while working for foreign employers. Minimum income: $1,409/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Taiwan's Digital Nomad Visa allows remote workers employed outside Taiwan to reside on the island for up to one year. Taiwan offers high connectivity, low cost of living, and a vibrant expat community.

Norway allows remote workers to live legally while working for foreign employers. Minimum income: $3,495/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

No Cyprus income tax if working for non-Cypriot employer outside Cyprus Fast processing. Can convert to standard residence. Access to non-dom 60-day rule.

Grenada allows remote workers to live legally while working for foreign employers. Minimum income: $3,620/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Malaysia allows remote workers to live legally while working for foreign employers. Minimum income: $2,000/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Territorial tax — 0% on foreign-source income Short-term option. Limited to 18 months total.

Dominica allows remote workers to live legally while working for foreign employers. Minimum income: $4,167/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Netherlands allows remote workers to live legally while working for foreign employers. Minimum income: $1,761/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

New Zealand allows remote workers to live legally while working for foreign employers. Minimum income: $610/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Standard Brazilian rates if becomes tax resident. Non-resident: no Brazilian tax on foreign income Launched 2022. Must work for employer/clients outside Brazil. No Brazilian employment.

Slovenia allows remote workers to live legally while working for foreign employers. Minimum income: $3,757/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Romania's Digital Nomad Visa allows non-EU remote workers to live in Romania for up to 12 months while employed by or providing services to companies registered outside Romania.

Beckham Law: 24% flat tax for first 4 years (instead of up to 47%) Must work for non-Spanish company. Schengen access included.

The Philippines' Digital Nomad Visa allows remote workers employed by foreign companies to live in the Philippines. Offers a low cost of living, English-speaking population, and tropical lifestyle.

Australia allows remote workers to live legally while working for foreign employers. Minimum income: $3,300/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Hungary allows remote workers to live legally while working for foreign employers. Minimum income: $3,522/month. Core 2026 jurisdiction from Passportivity's index. Use the special-rights CSV for true passport-linked exceptions and bilateral mobility privileges.

Curaçao's Digital Nomad Visa allows remote workers to live on the island for up to 6 months while employed by foreign companies. Ideal for those seeking a Caribbean base in a Dutch-influenced culture.

NHR 2.0 possible if 183+ days; otherwise standard Portuguese rates Remote workers only. Must work for non-Portuguese employer/clients. Schengen access included.

Andorra's residency programme for passive income holders offers one of Europe's lowest income tax rates (10% flat). Situated between France and Spain with Schengen access. Requires a minimum stay of 183 days per year.

Territorial — foreign income not taxed in Argentina Facilitated entry — not a full visa program yet. Wealthy CBI framework being formalized separately.

0% income tax. Pacific microstate Program in development. US citizens have free movement via Compact of Free Association.

Kyrgyzstan's Digital Nomad Visa (Type DN) allows remote workers to live in the country while working for foreign employers. One of the most affordable digital nomad destinations in Central Asia.

Dominica's Work in Nature (WIN) program welcomes remote workers earning $50,000+/year. Live on the Nature Isle of the Caribbean for 18 months. No income tax on foreign earnings. Dominica also has one of the Caribbean's most affordable CBI programmes (citizenship from $100,000).

Philippines dual citizenship restoration for former Filipinos and their children. Very affordable, fast process.

Dutch citizenship passes through a Dutch parent. Rules differ for children born before and after 1985. Children born after 1985 to a Dutch parent are automatically Dutch. Those born before 1985 to a Dutch mother may need to apply through a specific procedure.

US worldwide taxation on worldwide income while on E-2 No path to Green Card. For treaty countries only. Must manage business actively. Renewals indefinite.

South Korea's E-7 visa for professionals in specially designated occupations. Requires a job offer from a Korean employer and relevant qualifications.

US worldwide taxation. FBAR/FATCA reporting. Exit tax if renouncing Major benefit is actual US Green Card (permanent residency). But complex tax obligations for HNW.

US worldwide taxation — complex for HNW foreigners US worldwide taxation is major drawback for HNW. FBAR and FATCA compliance required.

0% income tax, 0% CGT permanently. No VAT Financial centre. Tax-free. Very high cost of living. Limited real estate availability.

0% income tax, 0% CGT, 0% inheritance tax permanently Accelerated PR for significant investors. Offshore financial centre. No income taxes ever.

Egypt offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Investment from $250k. Due diligence is conducted on all applicants.

El Salvador's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

13% flat income tax. 0% CGT. No inheritance tax Tiny independent republic inside Italy. Schengen access. Very low taxes. Very quiet lifestyle.

Standard Italian tax; flat tax opt-in possible. Low cost of living offset Cannot work. Suitable for retirees and passive income earners.

Foreign income not taxed for first 3 years (50% exclusion). Competitive corporate tax Open Work Authorization. Strong semiconductor/tech ecosystem. Access to top talent programs.

Standard Singapore rates. Strong startup ecosystem. 0% CGT For startup founders. Must be registered with ACRA. Strong venture capital ecosystem.

Standard Taiwanese rates. Foreign income partially sheltered For startup founders. National Development Council assesses applications. Growing ecosystem.

The UAE Entrepreneur Visa and Freelance Permit allow self-employed individuals and business founders to operate legally in the UAE through free zones and the mainland.

Standard NZ rates. 4yr transitional foreign income exemption Business must show growth and employment. Path to PR and then citizenship in reasonable timeframe.

Beckham Law: 24% flat tax first 6 years for qualifying investors/entrepreneurs Spain Golden Visa (property) closed April 2025. Investor visa via shares/bonds still possible.

Estonia's Digital Nomad Visa is specifically designed for location-independent workers and freelancers. Requires €3,504/month income. Valid for 12 months. E-residency programme also available for digital business registration without physical presence.

Canada's Express Entry system manages applications for skilled workers using a points-based Comprehensive Ranking System. Draws happen regularly with invitations to apply for permanent residence.

Standard Korean rates. No CGT on Jeju/Incheon property for qualifying investments Limited to specific development zones. Jeju free international city has special rules.

Mexico participates in Ibero-American dual citizenship network (1958 treaty). Mexican nationals can naturalise in Spain after 2 years (vs standard 10). Mexico itself also offers faster naturalization for Ibero-American nationals. 1998 Mexican dual nationality reform allows Mexicans to hold foreign citizenship without losing Mexican nationality. Ibero-American nationals: fast-track naturalization in Mexico | Mexicans in Spain: 2-year naturalization | 1998 reform: dual nationality | Historical ties since 1958 treaty Eligible nationalities: Ibero-American nationals (Spanish/Portuguese-speaking Americas) + Philippines, Equatorial Guinea, Andorra, Portugal, Sephardic Jews

Standard SA rates. Foreign income exemption: up to ZAR 1.25m/yr for expats working abroad High net worth requirement. Cape Town very popular with HNW expats. Strong cultural scene.

Malta's residence for financially independent persons requires proof of stable passive income and accommodation in Malta. No local employment permitted.

Greece Financially Independent Person Visa: 7% flat tax on all foreign income for 15 years is one of Europe's most attractive retiree regimes. Schengen access. Islands lifestyle.

Finland grants citizenship to children of Finnish citizens regardless of birthplace. Finns who lost citizenship through foreign naturalisation before 2003 can in some cases recover it.

Standard Chinese rates (3–45%). Controlled economy. Complex tax treaty network China's 'Green Card' — officially Foreign Permanent Residence. Very difficult. Strong ties required.

France's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Standard German rates. No flat rate or special regime for freelancers For artists, journalists, IT freelancers. Must prove professional freelance activity.

Territorial tax — 0% on foreign-source income 50 friendly nations. Easiest route for most Western nationalities.

Georgia does not have a formal digital nomad visa — most Western nationalities can enter visa-free for 365 days and register as an Individual Entrepreneur. Foreign income currently 0% for qualifying IEs — under review 2026.

Georgia's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Germany Chancenkarte launched June 2024. Allows qualified workers from outside the EU to come to Germany for up to 1 year to job search or work part-time without needing a job offer in advance. Different from the existing Freelancer Visa.

Ghana offers residency options for diaspora and remote workers through its Right of Abode and extended visa programmes. Accra has a rapidly growing tech and startup scene. English-speaking. Stable democracy. Growing expat community especially among African Americans and Caribbean diaspora.

Gibraltar's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

0–24% personal income tax. 0% CGT. 0% wealth tax. 17% corporate tax World's top passport for visa-free access. Strict due diligence. High cost of living.

15% flat tax on foreign income remitted to Malta; €15k minimum tax Suitable for those wanting Malta tax residency without citizenship path.

Standard UK rates. Former non-dom status abolished April 2025 No investment required — talent/achievement assessed. Strong for tech, science, arts leaders.

0% personal income tax. Low cost vs UAE. Growing financial hub Easy and affordable vs UAE. Bahrain is also 0% income tax. Good connectivity to Saudi Arabia.

UAE Golden Visa: 10-year renewable residency for investors, entrepreneurs and exceptional talent. Zero income tax. Zero capital gains. World-class infrastructure.

Spain's Golden Visa grants residency to non-EU investors who invest 500k EUR or more in real estate, 1 million EUR in shares, or 2 million EUR in government bonds. Includes family members.

Territorial — foreign income not taxed. 5–35% on Indonesian source income Launched 2023. Bali lifestyle driver. Large archipelago. Growing economy. Complex bureaucracy.

Progressive income tax 7.5–12%. Territorial for non-residents. Growing economy Tashkent modernizing rapidly. Central Asian hub. Silk Road culture. Strong government reform push.

Greece's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Greece Digital Nomad Visa allows remote workers to live in Greece while working for employers outside Greece. 50% income tax exemption for the first 7 years. Schengen access included.

Greece Golden Visa — one of Europe's cheapest entry points. 5-year renewable permit, zero physical presence requirement. Schengen access. 7% flat tax regime available for new residents.

Greece's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Greek citizenship is transmissible by descent through Greek-citizen ancestors. Large Greek diaspora in Australia, USA, Canada, Germany and Cyprus. Greek passport gives EU access to 190 countries.

0% personal income tax No employer sponsor required. Includes freelance work permit from MOHRE. Self-sufficient.

Guernsey's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

20% income tax. 0% CGT. 0% inheritance. Negotiated with tax authority Licensed housing required. Must contribute meaningfully to Jersey economy. Very exclusive.

The Netherlands Highly Skilled Migrant permit for workers with a job offer from a recognised sponsor company. Minimum salary threshold applies.

Standard Japanese rates. Permanent resident status fast-track Points system: PhD + high salary = fast PR in 1yr. Most preferred Japan immigration route.

Standard Hungarian tax but flat 15% income tax rate Launched 2024. 10-year card. Real estate fund only — no direct property.

Iceland offers a Long-Stay Visa for remote workers from outside the EEA allowing stays of up to 6 months. Iceland is in Schengen but not the EU. Northern lights, midnight sun, extraordinary landscapes.

Ireland's Immigrant Investor Programme grants residency to non-EEA investors committing 1 million EUR or more to an Irish enterprise or 500k EUR to an approved investment fund.

Standard Korean rates (6–45%). No CGT on stock sales for most foreign investors Niche program. Most use F-2 or D-8 visas rather than this route.

Territorial-leaning. Foreign income partially sheltered for non-residents Lima growing business hub. Lower cost than most of South America. Colonial history.

20% flat income tax. 0% CGT. 0% inheritance. 0% stamp duty Not Schengen. Not EU. Isle of Man is a Crown dependency with own parliament (Tynwald).

Standard UK rates (up to 45%). No special expat regime. Non-dom abolished April 2025 Endorsement from approved body required. Investor visa removed 2022. Startup ecosystem strong.

International Experience Canada allows young people from eligible countries to work and travel in Canada for up to 2 years through Working Holiday, Young Professionals, or Co-op streams.

1% small business tax (under GEL 500k/yr). IT: 0% CIT in Virtual Zone. Territorial Very easy to get. Tbilisi low cost. Popular nomad/crypto base. Open banking. Strong growth.

0% personal income tax. Oil-rich gulf state Very restrictive. Primarily for those doing business in Kuwait. No easy personal investor route.

Territorial — foreign income not taxed. 0–30% on El Salvador-source income Bitcoin legal tender since 2021. Growing tech/crypto scene. Security improved significantly.

0% income tax in Brunei permanently. Oil-rich state 0% income tax nation. Very restrictive to outsiders. Oil-based economy. High standard of living.

Standard Zambian rates. Territorial for non-residents Emerging market. Growing mining/agriculture sector. English-speaking. Lusaka developing.

Territorial — foreign income not taxed. 30% corporate tax but incentives available Kigali one of Africa's cleanest cities. Fast-growing economy. 0% foreign income. Hub for East Africa.

Territorial — foreign income not taxed. No CGT. 15% on local income Remote Indian Ocean archipelago. Growing private wealth hub. Beautiful lifestyle.

Standard Fijian rates. Territorial elements for non-residents. Tax incentives available in some sectors Pacific island nation. Tourism focused. Good diving. English-speaking. Coup-history — assess governance.

No Curaçao income tax on foreign-source income for qualifying residents Autonomous country within Kingdom of Netherlands. Dutch Caribbean. No income tax on foreign income.

Standard Tunisian rates. Offshore company structures available (fully exempt on some income) Mediterranean lifestyle. Low cost. Growing tech hub. French and Arabic speaking.

Standard Jordanian rates but territorial elements. Business income taxed at 20% Separate from Jordan CBI. Residency via investment without citizenship grant.

Standard Luxembourg rates (15–42%). Financial centre — strong banking, funds industry EU member. AAA-rated economy. World's largest fund centre per capita. Very high quality of life.

Standard Zimbabwean rates. Complex currency environment — use USD in practice High political/economic risk. Assessment essential. Some high-value opportunities exist.

Standard Mongolian rates (10% flat). Low cost. Growing mining economy Ulaanbaatar developing fast. Harsh climate. Strong mining sector. Chinese/Russian neighbour.

Standard Brazilian rates up to 27.5%. Complex tax system. Foreign income taxed if resident Complex but Brazil's economy is growing. São Paulo / Rio major business hubs.

0% personal income tax Integrated Tourism Complexes only: The Wave Muscat, Muscat Hills etc. Stable governance.

Territorial — foreign income not taxed Growing Caribbean investment destination. Low cost of living. Strong tourism economy.

Territorial — foreign income not taxed regardless of days in country Investment must be active. Pura Vida lifestyle. Strong healthcare system.

Standard Kazakh rates (10% flat income, 20% corporate). Growing economy Largest Central Asian economy. Almaty modern city. Belt and Road connectivity.

Standard Mozambique rates. Territorial for non-residents. Low taxes Post-conflict recovery. Coastal lifestyle. Portuguese-speaking. Some gas wealth.

Territorial for non-residents. Standard Peruvian rates for residents Growing economy. Mining/resources sector strong. Lima cosmopolitan capital.

Territorial — foreign income not taxed. 0–37% on Ecuadorian source income Dollarized economy. Galapagos access. Affordable lifestyle. Growing expat community.

Italy Investor Visa for strategic investment. 2-year initial renewable. Italy's €100,000/year flat tax on all foreign income is one of Europe's most attractive for wealthy movers.

10% flat income tax. Low cost. Territorial for non-residents Small Central Asian state. Bishkek affordable city. Beautiful mountainous country.

Standard Laotian rates. Low cost. Territorial for non-residents Landlocked SE Asian state. Vientiane capital. Very low cost. Chinese investment dominates.

Territorial — foreign income not taxed. 5–35% on Vietnamese source income Growing economy. Ho Chi Minh City and Hanoi tech scenes developing. Complex bureaucracy.

Territorial — foreign income not taxed. 20% flat corporate tax. 20% on dividends Phnom Penh and Siem Reap main hubs. Low cost. Growing economy. Visa easy to maintain.

Standard Malagasy rates. Low cost jurisdiction Biodiversity hotspot. French-speaking. Low cost. Complex bureaucracy.

Standard Tongan rates. Very low cost Kingdom in Pacific. Very quiet. Limited infrastructure. Some real estate development.

0% personal income tax for individual foreign investors Coral island nation. Tourism-dominated economy. Very high cost in resort areas. 0% income tax.

Ireland's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Isle of Man's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Italy's Digital Nomad Visa allows non-EU remote workers to live in Italy for one year, renewable. Requires proof of €28,000/year income. Eligible for the flat-tax regime for new residents (€100,000/year flat tax on foreign income).

Italy's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Jordan offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Investment from $1M. Due diligence is conducted on all applicants.

Territorial — foreign income not taxed Complex bureaucracy. Second Home Visa launched 2022: $130k deposit.

Kenya Class N Digital Nomad Visa launched October 2024, online applications open May 2025. Valid 1–2 years, renewable. Remote workers and freelancers earning minimum USD $24,000/year from outside Kenya. Apply via eFNS portal. Nairobi is Africa's Silicon Savannah with strong coworking infrastructure.

Standard Korean rates apply if 183+ days New 2024 program. First digital nomad visa in Asia's developed nations.

Kuwait's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

US worldwide taxation Corporate intracompany transfer or new office. Must have worked for foreign company 1yr in last 3.

17% flat personal income tax for Highly Skilled category; overseas income tax exempt 4 categories. Apply online via BOI. Overseas income exempt from Thai tax.

Latvia launched its Digital Nomad Visa in late 2023 for remote workers from outside the EU. Riga is a beautifully preserved medieval capital with one of the lowest costs of living in the EU.

Israel's Law of Return for Jewish people and their families. New immigrants receive a 10-year tax holiday on foreign-source income.

0% tax on foreign income for first 10 years as new tax resident (IRNR exemption) Most stable S. American country. 10yr foreign income exemption is major benefit. Strong rule of law.

Belize's Long Stay Permit for Digital Nomads allows remote workers to live in the country for up to one year while working for foreign employers. Requires proof of minimum monthly income and health insurance.

Vanuatu Long-Term Residency: complete and permanent tax freedom. South Pacific archipelago with 80+ islands. Direct flights to Australia. Combine with Vanuatu CBI for passport.

17% flat tax for Highly Skilled professionals. Overseas income exempt from Thai tax Apply via ltr.boi.go.th. 4 categories. Fast-track at airports. 1yr immigration reporting.

Standard French rates. Partial exemption on foreign source income first 8 years as resident Cannot work in France. For retirees and passive income earners. High tax jurisdiction.

Standard Ivorian rates. Abidjan is West Africa's largest economic hub Francophone West Africa's largest economy. Abidjan cosmopolitan. French-speaking business hub.

15–23% income tax. Low cost of living. EU member Prague growing startup/expat hub. Straightforward process. EU passport at 10yr.

10% flat income tax. Low cost Simple registration-based residency. Rapidly growing economy. Low cost.

Singapore has a territorial tax system with a top personal income tax rate of 22 percent. Foreign-sourced income is generally not taxed. No capital gains or inheritance tax.

Switzerland's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Territorial — non-residents not taxed on foreign income. 35% on Colombian-source income Growing startup scene (Medellin, Bogotá). Safe visa-free travel to most of LatAm.

Territorial — non-residents not taxed on foreign income For those with passive income from abroad. Very affordable lifestyle. Growing expat community.

Malaysia My Second Home (MM2H) is a long-term resident visa for foreigners. Requires proof of liquid assets of RM1.5 million (~$350,000) and monthly offshore income of RM40,000 (~$9,000). 10-year renewable visa. No tax on foreign income.

Malaysia My Second Home (MM2H) is a long-term resident visa for foreigners. Requires proof of liquid assets of RM1.5 million (~$350,000) and monthly offshore income of RM40,000 (~$9,000). 10-year renewable visa. No tax on foreign income.

Malaysia's DE Rantau (Digital Nomad) Pass allows remote workers earning at least $24,000/year to live in Malaysia for 3–12 months (renewable). Penang and Kuala Lumpur are top nomad hubs. Excellent food, affordable cost of living, good healthcare. English widely spoken. No income tax on foreign earnings during the pass period.

Malta Permanent Residence Programme — non-EU nationals get permanent residency via a one-time government contribution. No minimum stay. Includes full family. 15% flat tax on foreign remittances.

Malta Retirement Programme: 15% flat tax on all foreign income remitted. English-speaking EU member. Mediterranean climate. Non-EU nationals use Global Residence Programme instead.

Mauritius offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Investment from $375k. Due diligence is conducted on all applicants.

Mauritius Premium Visa allows remote workers, retired expats, and investors to stay for up to 1 year renewable. English and French speaking Indian Ocean island with a sophisticated financial services sector.

Monaco's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Montenegro grants citizenship to children of Montenegrin citizens. Montenegro is a NATO member and EU candidate country — citizenship is increasingly valuable as EU accession progresses.

Montenegro's digital nomad visa allows remote workers employed by or contracting with foreign companies to live legally in Montenegro. Valid for 12 months, typically renewable. No local tax on foreign-source income.

Territorial — foreign income not taxed. Low cost of living My Dream Home visa launched for expats. Beautiful beaches. Tea country. Very low cost.

20% flat income tax rate for qualifying professions; foreign income exemption Must apply by Jan 15 of year following tax residency. Old NHR ended 2024.

Nauru offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Investment from $105k. Due diligence is conducted on all applicants.

Netherlands's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

The Netherlands Orientation Year allows recent graduates of top 200 universities worldwide to spend 1 year in the Netherlands. The 30% Ruling allows 30% of salary to be paid tax-free.

15–17% standard HK salaries tax. No CGT. No wealth tax. No inheritance tax Relaunched 2024 at higher threshold. Gateway to mainland China. Strong legal system.

New Zealand grants citizenship by descent to children born outside New Zealand to a NZ citizen parent who was born in, or a citizen of, New Zealand. Registration is required. One generation rule — grandchildren do not automatically qualify.

New Zealand offers various residency options for entrepreneurs and skilled workers. Talent visa for exceptional talent, Long Term Business visa for those establishing businesses. High quality of life, English-speaking, safe. Pathway to permanent residency and eventually citizenship (after 5 years). New Zealand allows dual citizenship.

Foreign employment income taxed at 15% flat rate under Malta Nomad rules For remote workers employed/self-employed outside Malta. Fast processing. No minimum stay.

Cyprus Non-Domiciled tax residency exempts qualifying individuals from tax on dividends and interest income for 17 years. No capital gains tax on shares.

Portugal's D7 visa is the main passive income visa, requiring stable income from pensions, rentals, dividends or investments. Minimum income approximately EUR 820 per month.

No teleworking allowed. Can apply for Digital Nomad Visa after year 1 Work strictly prohibited. Spanish Golden Visa closed April 2025.

North Macedonia offers citizenship by investment, granting full citizenship and passport in 0 years. Requires a qualifying investment or donation. Investment from $200k. Due diligence is conducted on all applicants.

Norway allows self-employed individuals and freelancers to obtain residence permits. Requires proof of substantial income and existing client contracts. Valid 2 years, renewable. Very high cost of living but exceptional quality of life, safety, and natural beauty. Part of Schengen Area. Path to PR after 3 years, citizenship after 7 years.

Norway grants citizenship to children of Norwegian citizens. Norway recently extended its descent rules to cover more generations of the Norwegian diaspora, including some who were previously excluded.

15% flat income tax. No CGT. No inheritance tax. Strong DTA network Integrated into business: investor manages or is a director of the company. Growing hub.

Oman's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

Aruba's One Happy Workation program allows remote workers to live on the island for up to 90 days. Targeted at professionals seeking a Caribbean workstation with reliable high-speed internet.

20% income tax. 0% CGT. 0% inheritance. 0% stamp duty Open Market properties only. Bailiwick of Guernsey. Offshore finance hub. British passport.

Standard Indian rates if resident 183+ days. OCI gives many residency-equivalent rights Quasi-residency — OCI holders can live indefinitely in India and have most citizen rights except vote/government jobs.

Paraguay's special tax regime offers reduced or flat-rate taxation for qualifying new residents on foreign-source income. Designed to attract high-net-worth individuals and international professionals.

0–10% income tax (IRPF max). 0% inheritance, 0% CGT, 0% wealth tax 90+ days/yr required. Not Schengen. No direct EU access. Must not work actively in Andorra.

Denmark offers a Positive List skilled worker visa and Start-up Denmark visa for entrepreneurs. EU/Schengen access. High-quality of life, strong social system, but high income tax rates. Path to Danish citizenship after 9 years (reducible with language and integration tests).

Territorial — foreign income not taxed. 0–25% on Honduran income Bay Islands (Roatán) popular with expats. Security concerns vary by region.

Territorial — foreign income not taxed. Discounts available Pension from government, private or foreign source. Caribbean lifestyle at low cost.

Territorial — foreign income not taxed. No CGT. Very low taxes Cheapest Central American residency. Political risk is significant concern — assess carefully.

Territorial tax — foreign income completely exempt World's best retirement visa. Massive discounts on services. Must use Panamanian lawyer.

Territorial — foreign pension and income not taxed in Argentina Among cheapest residencies. Economic risk — assess currency/banking situation carefully.

Ecuador Jubilado: $800/month pension threshold, USD currency (no exchange risk), Cuenca rated one of world's best retirement cities. Spring climate year-round, very affordable.

Colombia Pensionado: lowest pension threshold in South America at $750/month. 3-year visa, path to citizenship in 5 years. Medellín (eternal spring), Cartagena and Bogotá are top bases.

Territorial — foreign income not taxed Standard permanent residence after meeting requirements. Simpler than QRP for non-retirees.

10% flat income tax. Territorial — foreign income exempt. Very low overall taxes One of world's easiest residencies. Only 3 days physical presence required. Very low cost.

Standard Jamaican rates — territorial elements for some income types Commonwealth country. Growing as retirement destination. English-speaking.

0% income tax, 0% CGT Standard permanent residence or entrepreneur route — separate from CBI.

0% income tax, 0% CGT, 0% wealth tax permanently British Overseas Territory. 0% taxes permanently. Pristine beaches. Limited infrastructure.

Non-dom benefits: 0% dividend, 0% interest, 0% CGT for 17 years One of few EU programs with no annual stay requirement. Must show €30k/yr clean income.

Paraguay permanent residency: $1,300/month income, 10% flat tax, citizenship after just 3 years — among the fastest in the world. Asunción has growing expat community.

Worldwide income taxed if resident. Up to 35% income tax Lifestyle-driven residency. Very affordable cost of living. Strong expat communities.

Peru offers residency options for remote workers and those with passive income. Very low cost of living. Lima's Miraflores and Barranco districts have growing expat communities. World-class cuisine, Machu Picchu, Amazon access. Path to permanent residency. Peru allows dual citizenship.

Poland recognises citizenship by descent for those with Polish ancestors who were Polish citizens. Applications filed at Polish consulates. Large Polish diaspora globally — particularly in US, UK, Australia, Canada, and Brazil.

Portugal Golden Visa grants residency via investment. Minimum 7 days/year physical presence. Path to citizenship in 5 years. One of Europe's most popular investor programmes.

Standard Belgian rates up to 50% — high tax jurisdiction Required for non-EU self-employed. Belgian tax is among EU's highest. Strong social benefits.

Territorial — foreign income not taxed For professionals with recognized qualifications working in Ecuador.

Standard Canadian rates — worldwide income Each province has own program. BC, Ontario, Quebec, Saskatchewan, Nova Scotia most active.