Compare expat tax: country vs country

These pages put two destinations side by side on what matters when you move abroad: tax residency rules, worldwide vs territorial taxation, the top income tax rate, foreign-pension and capital-gains treatment, any special expat regime, and US treaty/totalization status. Pick a popular matchup below. Headline rules only — general information, not tax advice.

Source: PwC Worldwide Tax Summaries. Data as of June 2026.

Portugal vs Spain

Worldwide 48% vs Worldwide 47%

Spain vs Italy

Worldwide 47% vs Worldwide 43%

Portugal vs Italy

Worldwide 48% vs Worldwide 43%

United Arab Emirates vs Portugal

Territorial 0% (no personal income tax) vs Worldwide 48%

Greece vs Portugal

Worldwide 44% vs Worldwide 48%

United States vs Portugal

Worldwide 37% vs Worldwide 48%

Thailand vs Malaysia

Remittance basis 35% vs Territorial 30%

Panama vs Costa Rica

Territorial 25% vs Territorial 25%

Cyprus vs Malta

Worldwide 35% vs Remittance basis 35%

Italy vs Greece

Worldwide 43% vs Worldwide 44%

Spain vs United Kingdom

Worldwide 47% vs Mixed 45%

Andorra vs Monaco

Worldwide 10% vs Territorial 0% (no personal income tax)

Singapore vs Hong Kong

Territorial 24% vs Territorial 17%

United Arab Emirates vs Thailand

Territorial 0% (no personal income tax) vs Remittance basis 35%

Looking for the friendliest destinations overall? See the rankings and the full country index. See the methodology for how we compile each profile. Figures are headline rules; verify with each country's official tax authority. Not tax advice.

Last updated: 2026-06-21