Expat tax rankings
These hubs rank all 65 destinations by the questions movers and retirees actually search: the best low-tax countries for expats, the no-income-tax jurisdictions, the territorial-tax countries that ignore foreign income, those with special expat regimes, the best for foreign-pension retirees, and the countries that tax worldwide income. All use headline rules, not effective tax, and are general information — not tax advice.
Source: PwC Worldwide Tax Summaries. Data as of June 2026.
Our overall ranking of the 65 destinations by how lightly they tax an inbound foreigner's income.
No-income-tax countriesThe 11 jurisdictions that levy no personal income tax on individuals.
Territorial-tax countriesThe 20 countries that tax only local-source income and leave foreign income alone.
Countries with special expat tax regimesThe 43 destinations with a non-dom, flat-tax, impatriate or retiree regime.
Best countries for foreign-pension retireesWhere a foreign pension is untaxed, lightly taxed or covered by a flat-rate retiree regime.
Countries that tax worldwide incomeThe 36 countries that tax a resident's income wherever in the world it arises.
Want every destination in one table? See the full country index. To compare two, use the comparison pages or the tax-residency day counter.
Last updated: 2026-06-21