Methodology & data sources
Transparency is the core of our E-E-A-T: this page documents where our data comes from, how often it is refreshed, and the formulas behind every calculation.
Data sources
| Source | Refresh cadence | License |
|---|---|---|
| PwC Worldwide Tax Summaries | none | Free reference (PwC) |
| OECD Tax Database | none | OECD terms |
| IRS — US income tax treaties A to Z | none | US public domain |
| SSA — International (totalization) agreements | none | US public domain |
What we capture per country
Each country profile records the expat-relevant rules as a committed static snapshot (no runtime fetch): the tax-residency rule and day-count trigger, the tax basis (worldwide, territorial, remittance or mixed), the top personal income tax rate, how a resident's foreign pension and foreign capital gains / dividends are treated, any special expat / non-dom / retiree regime, and whether the country has a US income tax treaty and a US social-security totalization agreement. Treaty status is checked against the IRS treaty list; totalization status against the SSA list.
The expat-friendliness score
Our rankings use a deliberately simple, transparent score that rewards a country for taxing an inbound foreigner lightly: points for a low or zero top income tax rate, more points for a territorial or remittance basis than a worldwide one, and a bonus where a special expat or retiree regime exists. It is a navigation aid only — not a precise ranking, not an effective-tax calculation, and not advice. Two people with different income types can rank these countries completely differently.
How the tools work
The tax-residency day counter runs entirely in your browser, comparing the days you enter against each country's headline day-count threshold from our dataset. It is a rough check of one test only — real residency also turns on a permanent home, ties and treaty tie-breakers. We do not store your inputs.
Limitations & YMYL note
Tax is a "Your Money or Your Life" topic. These are headline rules, not effective tax, and tax residency and special regimes are fact-specific and change often — we date every page and flag recent changes, but figures may lag the source or contain errors. Nothing here is tax advice. Always verify against the primary source linked on each page and consult a qualified cross-border tax professional before acting. See our disclaimer.