Expat tax by country
This is the full index of expat-tax profiles for 65 popular destinations across 7 regions. For each country we show how a resident is taxed (worldwide, territorial or remittance), the top personal income tax rate, and whether a special expat or non-dom regime exists; tap any country for the full profile with tax-residency rules, foreign-pension and capital-gains treatment, and US treaty/totalization status. 11 levy no income tax and 20 use territorial taxation. 2026 position; general information, not tax advice.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
All 65 destinations (A-Z)
| Country | Tax basis | Top income tax | Special regime | Region |
|---|---|---|---|---|
| Andorra | Worldwide | 10% | Passive (non-lucrative) residency | Europe |
| Argentina | Worldwide | 35% | — | South America |
| Australia | Worldwide | 45% | Temporary resident exemption | Oceania |
| Austria | Worldwide | 55% | Zuzugsbeguenstigung (researchers/experts) | Europe |
| Bahrain | Territorial | 0% (no personal income tax) | — | Middle East |
| Belgium | Worldwide | 50% | Inbound taxpayers regime (STRIT) | Europe |
| Belize | Territorial | 25% | QRP (Qualified Retired Persons) | North America |
| Bermuda | Territorial | 0% (no personal income tax) | — | Caribbean |
| Brazil | Worldwide | 27.5% | — | South America |
| British Virgin Islands | Territorial | 0% (no personal income tax) | — | Caribbean |
| Bulgaria | Worldwide | 10% | — | Europe |
| Canada | Worldwide | 33% | — | North America |
| Cayman Islands | Territorial | 0% (no personal income tax) | Residence by independent means | Caribbean |
| Chile | Mixed | 40% | 3-year foreign-income exemption | South America |
| Colombia | Worldwide | 39% | — | South America |
| Costa Rica | Territorial | 25% | Pensionado / Rentista visas (not a tax regime) | North America |
| Croatia | Worldwide | 33% | Returning-emigrant 5-year exemption | Europe |
| Cyprus | Worldwide | 35% | Non-dom (17 years) + expat exemptions | Europe |
| Czech Republic | Worldwide | 23% | — | Europe |
| Denmark | Worldwide | 55.9% | Researcher / key-employee scheme | Europe |
| Ecuador | Worldwide | 37% | 5-year new-resident territorial election | South America |
| Estonia | Worldwide | 22% | — | Europe |
| Finland | Worldwide | 52% | Foreign key-employee source tax | Europe |
| France | Worldwide | 45% | Regime des impatries (Art. 155 B CGI) | Europe |
| Georgia | Territorial | 20% | Small Business Status (1% turnover) | Europe |
| Germany | Worldwide | 45% | — | Europe |
| Greece | Worldwide | 44% | 7% pensioner flat tax / non-dom EUR 100k | Europe |
| Hong Kong | Territorial | 17% | — | Asia |
| India | Mixed | 30% | Resident but Not Ordinarily Resident (RNOR) | Asia |
| Indonesia | Mixed | 35% | 4-year territorial concession for skilled expats | Asia |
| Ireland | Mixed | 40% | Non-dom remittance basis + SARP | Europe |
| Israel | Worldwide | 47% | New immigrant (Oleh) 10-year exemption | Middle East |
| Italy | Worldwide | 43% | Lump-sum flat tax + impatriate regime | Europe |
| Japan | Mixed | 45% | Non-permanent resident remittance basis | Asia |
| Kuwait | Territorial | 0% (no personal income tax) | — | Middle East |
| Latvia | Worldwide | 33% | — | Europe |
| Malaysia | Territorial | 30% | Malaysia My Second Home (MM2H) | Asia |
| Malta | Remittance basis | 35% | Remittance basis + residence programmes | Europe |
| Mexico | Worldwide | 35% | — | North America |
| Monaco | Territorial | 0% (no personal income tax) | — | Europe |
| Netherlands | Worldwide | 49.5% | 30% ruling (moving to 27%) | Europe |
| New Zealand | Worldwide | 39% | Transitional resident exemption | Oceania |
| Norway | Worldwide | 47.4% | PAYE scheme for foreign workers | Europe |
| Oman | Territorial | 0% (no personal income tax) | 18-month foreign-income exemption (from 2028) | Middle East |
| Panama | Territorial | 25% | Pensionado retiree visa (not a tax regime) | North America |
| Philippines | Territorial | 35% | Special Resident Retiree's Visa (SRRV) | Asia |
| Poland | Worldwide | 32% | Ulga na powrot + lump-sum option | Europe |
| Portugal | Worldwide | 48% | IFICI (NHR successor) | Europe |
| Puerto Rico | Worldwide | 33% | Act 60 (formerly Acts 20/22) | Caribbean |
| Qatar | Territorial | 0% (no personal income tax) | — | Middle East |
| Romania | Worldwide | 10% | — | Europe |
| Saudi Arabia | Territorial | 0% (no personal income tax) | — | Middle East |
| Singapore | Territorial | 24% | — | Asia |
| South Korea | Mixed | 45% | 19% flat tax for foreign workers | Asia |
| Spain | Worldwide | 47% | Beckham Law (regimen de impatriados) | Europe |
| Sweden | Worldwide | 52% | Expert tax relief (expertskatt) | Europe |
| Switzerland | Worldwide | 11.5% | Lump-sum taxation (forfait fiscal) | Europe |
| Thailand | Remittance basis | 35% | Long-Term Resident (LTR) visa | Asia |
| The Bahamas | Territorial | 0% (no personal income tax) | Economic Permanent Residency (real estate) | Caribbean |
| Turkey | Worldwide | 40% | Law No. 7582 foreign-income exemption | Middle East |
| United Arab Emirates | Territorial | 0% (no personal income tax) | — | Middle East |
| United Kingdom | Mixed | 45% | 4-year Foreign Income and Gains (FIG) regime | Europe |
| United States | Worldwide | 37% | FEIE / FTC for citizens abroad | North America |
| Uruguay | Territorial | 36% | New-resident tax holiday | South America |
| Vietnam | Worldwide | 35% | — | Asia |
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Browse by region
Europe
Andorra, Austria, Belgium, Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Georgia, Germany, Greece, Ireland, Italy, Latvia, Malta, Monaco, Netherlands, Norway, Poland, Portugal, Romania, Spain, Sweden, Switzerland, United Kingdom
North America
South America
Caribbean
Bermuda, British Virgin Islands, Cayman Islands, Puerto Rico, The Bahamas
Middle East
Bahrain, Israel, Kuwait, Oman, Qatar, Saudi Arabia, Turkey, United Arab Emirates
Asia
Hong Kong, India, Indonesia, Japan, Malaysia, Philippines, Singapore, South Korea, Thailand, Vietnam
Oceania
Want the friendliest destinations ranked? See the rankings. To put two countries side by side, use the comparison pages, or check residency with the tax-residency day counter. Source: PwC Worldwide Tax Summaries and official authorities; verify before relying on any figure. Not tax advice.
Last updated: 2026-06-21