Lowest-tax countries for expats: 153 ranked

The lowest-tax countries for expats in 2026 are the Bahamas and the UAE, which share first place on the TaxPilot Tax Index with 90, the top score. Neither taxes salaries, pensions, investment income or crypto gains, a freelancer on US$100k pays under 5% all-in, and both have a remote work permit. Bahrain (83) is third, then Georgia and Qatar (80 each) and Kuwait, Oman and Singapore (78 each). None of those six has a digital nomad visa.

We rate all 153 countries TaxPilot covers on six expat profiles: employees, freelancers, retirees, crypto investors, investors and digital nomads. The TaxPilot Tax Index averages those six ratings into one score, so a country only ranks high if it is cheap for most kinds of mover, not just one.

This guide gives the top 25 with all six ratings, explains the leaders and their catches, and lists every country from 1 to 153 with its score and region. All figures use the rules for the 2026 tax year and include compulsory social security and health contributions.

What's changed: Oman's Personal Income Tax Law (Royal Decree 56/2025) is law and starts on 1 January 2028, at 5% on residents' income above OMR 42,000, so Oman's 2026 ratings don't change yet. Kazakhstan's new Tax Code ended the flat 10% rate on 1 January 2026, with 15% on income above 8,500 MCI a year. Mauritius added a 35% band above Rs 12 million from 1 July 2026 (Finance Act 2026). Bermuda's new payroll tax bands took effect on 1 April 2026, and since 1 March 2026 foreigners in Georgia need a right to work before taking a Georgian job or working for themselves there. Taiwan's digital nomad visa is now set out in law from 1 January 2026. At the bottom of the list, France raised its flat tax on investment income from 30% to 31.4%. The Bahamas' 2026/27 Budget bills would change real property tax for foreign home owners: Proposed, not law.

Which countries have the lowest taxes for expats?

The table shows the top 25 on the TaxPilot Tax Index. The six letters are the ratings in this order: employees, freelancers, retirees, crypto gains, investment income and digital nomad visa. E is Excellent, G is Good, M is Moderate and P is Poor. Countries on the same score share a rank and are listed alphabetically.

📋 Lowest-tax countries for expats in 2026: top 25

The graphic shows the eight highest scores on the TaxPilot Tax Index for 2026: the Bahamas and the UAE on 90, Bahrain on 83, Georgia and Qatar on 80, and Kuwait, Oman and Singapore on 78. Below them, seven countries share ninth place on 77: Guatemala, Hong Kong, Kyrgyzstan, Mauritius, Moldova, Monaco and Paraguay.

How the TaxPilot Tax Index works

Each country gets a rating of Excellent, Good, Moderate or Poor for six profiles, based on the all-in cost of a fixed scenario under 2026 rules. All-in means income tax plus compulsory social security and health contributions. Ratings are relative to the 153 countries we cover.

To turn six ratings into one score, each Excellent counts as 90 points, each Good as 70, each Moderate as 50 and each Poor as 20. The score is the average of the six. A country that is Excellent on everything scores 90, and one that is Poor on everything scores 20. Each profile counts equally, so a weak spot pulls the score down even if the headline tax rate is 0%.

📋 The six profiles behind the index

A few rules keep the comparison fair. Employee regimes count when a typical US$100k hire from abroad qualifies. Freelancers are rated without new-resident regimes. Regimes limited to certain jobs, sectors or approvals aren't counted. Pensioner and investor regimes count for retirees and investment income. A wealth tax moves the retiree, investment income and crypto ratings down one level. Exit taxes are mentioned but not scored.

Each band includes its upper limit, so exactly 20.0% on a salary is Good, not Moderate. Health contributions always count in the all-in figure, so a country with a flat health premium isn't treated as untaxed. And a retiree rating of Excellent needs no death tax payable by a spouse or children, even one charged only on local assets; otherwise the best rating is Good.

The top countries explained

1. Bahamas (90)

The Bahamas has no income tax, capital gains tax or inheritance tax. An employee on US$100k pays 2.0% all-in, which is just the employee's 4.65% National Insurance up to the weekly ceiling of $830. A freelancer on US$100k pays about 4.4%, which is 10.3% National Insurance on income up to the same ceiling. Retirees and investors pay nothing on pensions, dividends, interest or gains.

The BEATS remote work permit costs US$1,025 for a year, can be renewed up to three years and sets no minimum income. The catches are VAT at 10%, real property tax and no double tax treaties.

👉 BEATS (Bahamas Ministry of Tourism): permit fees, length and renewals

👉 Bahamas expat tax guide

1. UAE (90)

The UAE is 0% across all five tax scenarios. There's no income tax on salary, expat employees don't pay social security, and individuals pay nothing on pensions, dividends, interest, capital gains or crypto. Business income only becomes taxable once turnover passes AED 1 million a year, at 9% on profits above AED 375,000.

The virtual work visa needs US$3,500 a month from an employer outside the UAE, lasts a year and is renewable. Tax residence is easy to get: 90 days with a residence visa and a home or job, or 183 days.

👉 Federal Tax Authority: UAE tax guidance

👉 UAE expat tax guide

3. Bahrain (83)

Bahrain taxes no personal income of any kind. The only deduction from a salary is 1% unemployment insurance, so a US$100k employee pays 1.0% all-in, and freelancers, retirees and investors pay 0%. There's no wealth or inheritance tax.

The catch is the visa. There's no digital nomad visa, so the long-stay routes are a Bahraini job, your own company or Golden Residency, for example by owning property worth at least BD 130,000.

👉 Bahrain expat tax guide

4. Georgia (80)

Georgia is the highest-scoring country in Europe. Residents are taxed on Georgian-source income only, so a foreign pension and foreign investment income cost 0%, and a 2019 Ministry of Finance ruling treats an individual's crypto sales as not Georgian-source. Freelancers with small business status pay 1% of turnover up to GEL 500,000.

Salaries pay a flat 20% with no tax-free allowance. For a foreigner without a permanent residence permit that's exactly 20.0% all-in, because the 2% pension contribution only applies to citizens and permanent residence permit holders (21.6% if you pay it). That sits right on the 20% line, so employees rate Good. There's no nomad visa, and since 1 March 2026 working for Georgian clients or employers needs a right to work.

👉 Georgia expat tax guide

4. Qatar (80)

Salaries are outside Qatar's Income Tax Law, and non-Qatari employees aren't in the social insurance system, so employees pay 0%. A non-Qatari resident running a business in Qatar pays 10% on net profit, which puts freelancers right on the Excellent line. Pensions and investment income are untaxed.

Crypto rates Good, not Excellent: personal gains aren't taxed in practice, but trading on a business scale could be taxed at 10%. There's no nomad visa; the practical route without a Qatari employer is buying property from QAR 730,000.

👉 Qatar expat tax guide

6. Kuwait (78)

Kuwait doesn't tax individuals' income of any kind, and expat employees aren't insured with the Public Institution for Social Security, so every tax scenario is 0%. There's no inheritance or wealth tax. Crypto gains are untaxed too: the Capital Markets Authority bans dealing in virtual assets as an investment, but that's a regulatory rule, not a tax, so crypto rates Excellent.

The catch is the visa. There's no digital nomad or retirement visa, and a long stay needs a residence permit, usually with an employer or family sponsor. Several of Kuwait's treaties only count Kuwaiti nationals as resident, so treaty relief may not be open to you.

👉 Kuwait expat tax guide

6. Oman (78)

Oman has no personal income tax in 2026 or 2027, and expat employees pay no social insurance, so every tax scenario is 0%. From 1 January 2028, residents will pay 5% on gross income above OMR 42,000 (about US$109,000). Our US$100k salary and the retiree and investor examples all stay under that threshold.

There's no digital nomad visa, and visit visas cap each stay at a month. Longer stays need a job, a property owner visa or investor residency.

👉 Oman Tax Authority: Personal Income Tax Law and regulations

👉 Oman expat tax guide

6. Singapore (78)

Singapore taxes income earned in Singapore, and foreign income received there is generally exempt. A resident foreigner on a work pass pays no CPF, so a US$100k salary costs about 7.2% all-in, and US$100k of freelance profit is taxed on the same scale. There's no capital gains tax and no estate duty, so the retiree and investment scenarios cost nothing.

Crypto rates Excellent because IRAS guidance treats gains from buying and selling digital tokens as personal investment, which isn't taxed. If your activity amounts to trading, the profit is taxed as income at up to 24%. The catch is the visa: there's no digital nomad or remote work visa, and an Employment Pass needs a sponsoring employer in Singapore.

👉 IRAS: gains from the sale of property, shares and financial instruments, including digital tokens

👉 Singapore expat tax guide

9. Hong Kong (77)

Hong Kong taxes only Hong Kong-sourced income. An employee on US$100k pays about 13.0% all-in including MPF, and a sole trader about 9.8%. Foreign pensions, dividends, interest and capital gains are all outside the charge, and there's no estate duty.

There's no digital nomad visa. The Top Talent Pass Scheme is the route for graduates of leading universities and high earners.

👉 Hong Kong expat tax guide

9. Mauritius (77)

Mauritius is the best-scoring country in Africa and one of four countries in the top 25 rated Excellent for a nomad visa. The Premium Visa is free, needs US$1,500 a month per adult, and holders are taxed on remote work income only when they bring it into Mauritius. Crypto gains are exempt because securities include virtual assets.

Salaries are taxed on a scale up to 35%, so an employee on US$100k pays 19.9%, just under the 20% line.

👉 Mauritius Revenue Authority: FAQs on the tax treatment of Premium Visa holders

👉 Mauritius expat tax guide

9. Paraguay (77)

Paraguay's personal income tax only reaches Paraguayan-source income, for residents and non-residents alike. A foreign pension and a foreign portfolio cost 0%, and the top rate on local income is 10%. A freelancer with US$100k of Paraguayan-source fees pays 9.7%, close to the Excellent line.

There's no digital nomad visa, but temporary residence lasts up to two years, can be extended and leads to permanent residence.

👉 Paraguay expat tax guide

The rest of the joint 9th place

Four more countries score 77, each for a different reason. Monaco charges no income tax on residents other than French nationals, but takes 14.8% in social contributions from a salary. Guatemala and Moldova use territorial or foreign-income rules: Guatemala doesn't tax foreign income at all, and Moldova doesn't tax a foreign citizen's foreign investment income or pension. Kyrgyzstan has a 10% flat tax, a 4% single tax for freelancers and Digital Nomad status.

Why don't all the no-tax countries top the list?

Eleven of the 153 countries have no personal income tax in our ratings: the Bahamas, Bahrain, Bermuda, Brunei, the Cayman Islands, Kuwait, Monaco, Oman, Qatar, Saudi Arabia and the UAE. Only two of them reach 90. The others lose points on social contributions, freelancing, crypto, a death tax or the visa.

• Kuwait (78): no tax at all, crypto included, but no nomad visa.

• Brunei (75): no personal income tax, but 3% estate duty on estates over BND 2 million keeps retirees at Good, and there's no nomad or retirement visa.

• Cayman Islands (75): no direct taxes, but a 5% pension contribution plus a share of health insurance on a salary, and no open remote work route.

• Bermuda (73): payroll tax on salaries, 24.1% all-in for freelancers, and stamp duty of up to 20% on Bermuda assets at death, with only gifts to a spouse deducted.

• Saudi Arabia (72): 0% on salaries, but 20% on a foreigner's business profit, which rates Good for freelancers because it sits exactly on the 20% line, and no nomad visa.

The other route to a high score is a territorial system, where foreign income isn't taxed. Georgia, Guatemala, Hong Kong, Paraguay, Singapore, Macao and the Maldives all reach the top 25 this way.

👉 Countries with no income tax

👉 Countries that don't tax foreign income

Which regions score best?

The Middle East has the highest average score, helped by six Gulf states with no tax on salaries. Europe has the most countries but one of the lowest averages: Georgia is best on 80, while Denmark (20) is the lowest score of all 153 and Norway (25) shares 151st place with Algeria.

📋 Average TaxPilot Tax Index score by region

All 153 countries ranked

Every country TaxPilot covers, ranked by its TaxPilot Tax Index score. Countries on the same score share a rank and are listed alphabetically. Click a country for its full guide, with all six ratings and the figures behind them.

☑️ Full ranking: scores 75 to 90 (ranks 1 to 16)

☑️ Full ranking: scores 60 to 74 (ranks 20 to 64)

☑️ Full ranking: scores 45 to 59 (ranks 70 to 120)

☑️ Full ranking: scores under 45 (ranks 126 to 153)

Which countries score lowest?

Denmark is last with 20, Poor on all six profiles. An employee on US$100k pays 36.7% all-in, a freelancer 36.6% and the investment portfolio 39.8%. Leaving Denmark counts as selling your crypto, and after seven years of full liability there's an exit tax on shares worth DKK 100,000 or more.

Norway and Algeria share 151st place with 25. Norway's only rating above Poor is employees, at 29.9%, just under the 30% line, and a 1.0% wealth tax above NOK 1.9 million moves retirees, crypto and investment income down a level. Algeria charges 38.9% on a salary and about 33.2% on a crypto gain taxed on the scale, has a wealth tax and has no route for remote workers.

Three countries share 148th place on 30:

• France: the impatriate regime keeps employees at 28.1%, but crypto gains and investment income pay a 31.4% flat tax, and it counts as a wealth tax country.

• Ireland: 33.0% on a salary and on freelance profit, and no nomad visa.

• Suriname: 40.2% on a salary and a 0.8% yearly wealth tax on net worldwide assets.

Belgium, Italy, Papua New Guinea, Senegal, the Solomon Islands and Venezuela follow on 33.

Traps and what to check before you move

• Check your own profile. The index is an average. Georgia scores 80 but still charges a flat 20% on a salary, and Albania scores 73 but costs 23.8% for an employee. Use the rating for the way you earn.

• Getting residence. Several no-tax countries have no tax residence test at all, so the real hurdle is the permit. Bahrain, for example, needs 183 days in the year before it issues a certificate of residence.

• Leaving your home country. A 0% rate abroad doesn't help if your home country still treats you as resident. Some countries keep you resident for years after you go, and 21 of the 153 have an exit tax that we mention but don't score.

• Wealth tax. Thirteen countries in our ratings have a wealth tax, including France, Spain, Italy, Norway and Switzerland, which moves their retiree, crypto and investment ratings down a level.

• Regimes we don't count. Sector or approval-based breaks, such as Moldova's IT Park or Kyrgyzstan's High Technology Park, could cut your bill but aren't in the score.

• Changes ahead. Oman's 5% income tax starts in 2028, and Albania's 0% freelance regime runs to the end of 2029. Kuwait has seen proposals to tax money expats send home, but none is law.

👉 Hardest countries to stop being tax resident

👉 Countries with an exit tax

👉 Countries with a wealth tax

Frequently asked questions

What is the lowest-tax country for expats in 2026?

The Bahamas and the UAE share first place on the TaxPilot Tax Index with 90, the top score. Neither taxes salaries, pensions, investment income or crypto gains, and both have a remote work permit. Bahrain (83) is next, then Georgia and Qatar (80).

Which countries have no income tax?

Eleven of the 153 countries we cover have no personal income tax: the Bahamas, Bahrain, Bermuda, Brunei, the Cayman Islands, Kuwait, Monaco, Oman, Qatar, Saudi Arabia and the UAE. Some still charge payroll tax, social contributions or tax on local business profit. See countries with no income tax.

What is the highest-tax country for expats?

Denmark is last of the 153 with 20, rated Poor on all six profiles. An employee on US$100k pays 36.7% all-in. Algeria and Norway (25) are next, then France, Ireland and Suriname on 30.

Which European country has the lowest taxes for expats?

Georgia has the best European score, 80. It charges freelancers 1% of turnover with small business status and doesn't tax foreign income. Moldova and Monaco follow on 77: Moldova doesn't tax a foreign citizen's foreign investment income, and Monaco has no income tax for residents other than French nationals. Albania and Bulgaria are next on 73.

Where does the UK rank?

The UK scores 60 and shares 64th place. An employee on US$100k pays about 28.0% all-in in England. If you haven't been UK resident for the previous 10 years, the FIG regime makes foreign income and gains tax-free for your first four tax years, so investment income rates Excellent. UK expat tax guide.

How is the TaxPilot Tax Index worked out?

Each country is rated Excellent, Good, Moderate or Poor for employees, freelancers, retirees, crypto gains, investment income and digital nomad visas, using 2026 rules and all-in costs. Excellent counts 90, Good 70, Moderate 50 and Poor 20, and the score is the average of the six.

Is the lowest-tax country the best one for me?

Not always. The index rewards countries that are cheap for most kinds of mover, but your bill depends on how you earn. Check the rating for your own profile, for example in lowest-tax countries for employees or best countries for retirees.

Where to go next

👉 Lowest-tax countries for employees

👉 Best countries for freelancers

👉 Best countries for retirees

👉 Best countries for investors

👉 Best digital nomad visas

👉 Special tax regimes for new residents

👉 UAE expat tax guide

👉 Bahamas expat tax guide

👉 Georgia expat tax guide