How every country taxes a foreigner who moves there
How every country taxes a foreigner who moves there.
ExpatLedger explains the expat experience of tax in 65 popular destinations across 7 regions: when you become a tax resident, whether your worldwide or only local income is taxed, how a foreign pension and foreign capital gains are treated, and which special expat, non-dom and flat-tax regimes exist — plus the US-citizen-abroad angle (FEIE, the Foreign Tax Credit and totalization). 11 levy no income tax, 20 tax only local income, and 43 offer a special regime. Headline rules for 2026; general information, not tax advice.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Explore
How each destination taxes a foreigner who moves in.
Best low-tax countriesThe friendliest destinations for an inbound mover, ranked.
Special expat regimesNon-dom, flat-tax, impatriate and retiree regimes worldwide.
Best for retireesWhere a foreign pension is untaxed or lightly taxed.
Compare two countriesPortugal vs Spain, UAE vs Portugal, Thailand vs Malaysia and more.
Tax-residency day counterAre you a tax resident? Check your days against the rules.
Most expat-friendly destinations
The eight destinations that tax an inbound foreigner most lightly, by our transparent score:
| Country | Tax basis | Top income tax | Special regime |
|---|---|---|---|
| Cayman Islands | Territorial | 0% (no personal income tax) | Residence by independent means |
| Oman | Territorial | 0% (no personal income tax) | 18-month foreign-income exemption (from 2028) |
| The Bahamas | Territorial | 0% (no personal income tax) | Economic Permanent Residency (real estate) |
| Bahrain | Territorial | 0% (no personal income tax) | — |
| Bermuda | Territorial | 0% (no personal income tax) | — |
| British Virgin Islands | Territorial | 0% (no personal income tax) | — |
| Kuwait | Territorial | 0% (no personal income tax) | — |
| Monaco | Territorial | 0% (no personal income tax) | — |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
See the full low-tax ranking and the methodology behind the score.
What this site is
ExpatLedger is a free reference for the expat & retiree taxation space. Every page is static, loads instantly, is answer-first with a sourced table, and links its primary source (PwC Worldwide Tax Summaries, the OECD, the IRS treaty list and the SSA totalization list). It is built for people deciding where to move — but tax is fact-specific and changes often, so it is general information, not tax advice. See the methodology and disclaimer.
Frequently asked questions
How do countries decide if a foreigner who moves in is taxed?
First they decide whether you are a tax resident — usually after 183 days, or if your permanent home or centre of life is there. Then the basis applies: worldwide-tax countries tax all your income wherever it arises; territorial countries tax only local income; remittance-basis countries tax foreign income only if you bring it in. Special regimes and tax treaties can change this. Not tax advice.
Which countries have no income tax for expats?
11 of the 65 destinations we cover charge no personal income tax — including the UAE, Qatar, Monaco, the Bahamas, the Cayman Islands and Bermuda. A foreigner who becomes resident pays nothing locally on salary, a foreign pension or capital gains, though VAT, payroll or social charges may still apply.
Do US citizens still pay US tax if they move abroad?
Yes. The US taxes citizens on worldwide income wherever they live. The Foreign Earned Income Exclusion and Foreign Tax Credit usually prevent double income tax, and a totalization agreement (where one exists) prevents double social security. See our US-citizens-abroad guides.
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Last updated: 2026-06-21