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Personal Tax Overview

There is always some smallprint, this can be used as a basis for further enquiry. An alternative list with territorial tax countries can be found here

Short list

According to wealthy expat:

  • Swiss (only if paying annual tax above 150k - 400k chf otherwise obtrusive annual wealth tax declaration)
  • Dubai (5k to setup company, high annual maintenance rules)
  • Singapore: hard to get in
  • Portugal: beware capital gains
  • Chile: going wrong way
  • Monaco (not for french)
  • Cayman: 1m+ for perm residence
  • Malaysia: mm2h visa woes
  • Thailand (may not get tax residence)
  • Georgia

Special Mention for Countries Deemed to Deserve a Visit

  • Turkey
  • Serbia
  • Uruguay

Income and CGT Tax Rates by Jurisdiction

  • UAE: 0, easy nomad visa
  • Bahrain: 0, 135k investment for PR
  • Sarck: 0%
  • Anguilla: 0%, 0%
  • Cayman: 0% 1.7mln total investment: 500k in account + 1.2 mln investment among which 600k in cayman, easy nomad residence
  • Bahamas: 0% house for more than 750,000 for permanent
  • Bermuda: 0%, digital nomad visa 12 month, high cost of living
  • Anguilla: 0%, 0%, digital nomad visa 12 month
  • Antigua and Barbuda: 0% - can get in as EU citizen, 1yr digital nomad visa
  • Montenegro: 9%, 9%
  • Romania: 10%, 5%, nomad visa
  • Hong Kong: 15%, 0% - Territorial
  • Mauritius: 15%, 0%
  • Hungary: 15%, 15%
  • Georgia: 20%, 20% - Territorial, PR 300k
  • Singapore: 22%, CGT 0% - Territorial
  • Swiss: 13% + 11%, CGT 0, Div 30% - can get in as EU citizen. residence needed if more than 1yr, wealth tax 0.5%
  • Guernsey: 20%, 0%
  • Jersey: 20%, 0%, contribute GBP145k tax and invest GBP1.7m in real estate
  • Serbia: 20%, 15%
  • Estonia: 20%, 20% easy nomad visa 1yr
  • Czech: 23%, CGT: 23%
  • Spain: 24.5%, CGT: 26% easy nomad visa
  • Panama: 25%, CGT 10% - Territorial
  • Costa Rica: 25%, CGT 15% - Territorial
  • Dominican Republic: 25%, CGT 25% - Territorial
  • Canada: 29%, 14.5%
  • El Salvador: 30%, 10%
  • Croatia: 30%, 20% nomad
  • Puerto Rico: 33%, 15%
  • Mexico: 35%, 10% easy PR, easy nomad
  • Thailand: 35%, 35% -> elite Thai visa no tax
  • Malta: 35% with lots of loopholes at 15% for remittances, easy nomad visa
  • Uruguay: 36%, CGT 12%
  • US: 37%, 20%
  • New Zealand: 39%, 0%
  • Colombia: 39%, 10%
  • Taiwan: 40%, 20% -- Territorial ?
  • Turkey: 40%, CGT 40%
  • Ireland: 40%, CGT 40%
  • Luxemburg: 42%, CGT 42%
  • Italy: 43%, CGT 26%
  • UK: 46%, CGT 10%/20%
  • Slovenia 45%, CGT 25%
  • France: 45%, CGT 30%
  • Germany 45%, CGT varies
  • Australia 45%, 45%
  • Portugal: 48% , CGT 24%, nomad visa, 3Yr impatriation deal: territorial + 20% tax on income, 0% dividends except from blacklisted tax haven
  • Netherland: 49.5%, CGT 0%
  • Austria: 50%, CGT 30%
  • Japan: 45% + 10% , inheritance and gift tax up to 55%
  • Aruba: 52%, CGT 25% nomad

It should be noted that purchasing CBI and RBI may trigger additional CRS due diligence by banks if listing that jurisdiction as residence. The comprehensive list by OECD as of Jan 2023 is:

  • Antigua and Barbuda Antigua and Barbuda Citizenship by Investment
  • Antigua and Barbuda Permanent Residence Certificate
  • Bahamas Bahamas Economic Permanent Residency
  • Bahrain Bahrain Residence by Investment
  • Barbados Special Entry and Residence Permit
  • Cyprus Citizenship by Investment: Scheme for Naturalisation of Investors in Cyprus by Exception
  • Cyprus Residence by Investment
  • Dominica Citizenship by Investment
  • Grenada Grenada Citizenship by Investment
  • Malta Malta Individual Investor Programme
  • Malta Malta Residence and Visa Programme
  • Saint Kitts and Nevis Citizenship by Investment
  • Saint Lucia Citizenship by Investment Saint Lucia
  • Seychelles Type 1 Investor Visa
  • Turks and Caicos Islands Permanent Residence Certificate via Undertaking and Investment in a Home
  • Turks and Caicos Islands Permanent Residence Certificate via Investment in a Designated Public Sector Project
  • Turks and Caicos Islands Permanent Residence Certificate via Investment in a Home or Business
  • United Arab Emirates UAE Residence by Investment
  • Vanuatu Development Support Programme
  • Vanuatu Self-Funded Visa
  • Vanuatu Land-Owner Visa
  • Vanuatu Investor Visa