Where Can You Live with a Slovenian Passport? Tourist, Nomad, Freelancer Visas
Destinations ranked
148
Move freely to
30
With a nomad visa
54
You can move to 30 of these with no visa or permit at all: freedom-of-movement and residence agreements give Slovenian citizens the right to live and work there outright, including Romania, Hungary and Estonia. These outrank any tourist-visa route below.
As a Slovenian passport holder, your strongest bases pair a real long-stay route with a light tax and setup load. United Arab Emirates, Cayman Islands and The Bahamas rank highest here: each runs a digital nomad or freelance visa you can apply for, so you are not stuck on a tourist stamp.
To test a country before committing, Georgia stands out. Slovenian citizens get 360 days visa-free there, longer than almost anywhere. Cayman Islands, British Virgin Islands and El Salvador also offer generous visa-free windows.
Entry rules change often and some visas exclude specific nationalities. Confirm with the official consulate before you book. Countries are ranked by our Solopreneur Friendliness score, not by how easy they are to enter.
Showing 148 of 148. Click a country to expand every data point we hold on it. Country names link to the full profile.
90United Arab Emirates · Middle East
Long-stay route: Digital nomad visa (from about $3,500 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeAE
RegionMiddle East
CurrencyAED
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate5%
Employer SS rate12.5%
Indirect & other taxes
VAT standard rate5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate9%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,500
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index55.2
Internet speed300 Mbps
English proficiencyHigh
Open the full United Arab Emirates profile for the write-up and sources.
82Cayman Islands · Americas
Long-stay route: Digital nomad visa (from about $8,333 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial.
Entry policy generally follows United Kingdom
Identity & meta
ISO codeKY
RegionAmericas
CurrencyKYD
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$8,333
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
English proficiencyHigh
Open the full Cayman Islands profile for the write-up and sources.
82Bahrain · Middle East
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeBH
RegionMiddle East
CurrencyBHD
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate8%
Employer SS rate17%
Indirect & other taxes
VAT standard rate10%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index45.8
Internet speed140 Mbps
English proficiencyMedium
Open the full Bahrain profile for the write-up and sources.
81The Bahamas · Americas
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeBS
RegionAmericas
CurrencyBSD
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate4.65%
Employer SS rate6.65%
Indirect & other taxes
VAT standard rate10%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index75
Internet speed90 Mbps
English proficiencyHigh
Open the full The Bahamas profile for the write-up and sources.
81Qatar · Middle East
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeQA
RegionMiddle East
CurrencyQAR
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate7%
Employer SS rate14%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index50.4
Internet speed206 Mbps
English proficiencyLow
Open the full Qatar profile for the write-up and sources.
77Malaysia · Asia-Pacific
Long-stay route: Digital nomad visa (from about $2,000 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeMY
RegionAsia-Pacific
CurrencyMYR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate1%
Top rate threshold$425,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate11%
Employer SS rate13%
Indirect & other taxes
VAT standard rate8%
Capital gains rate0%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency182 days
Corporate
Corporate income tax rate24%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index34
Internet speed130 Mbps
English proficiencyHigh
Open the full Malaysia profile for the write-up and sources.
77British Virgin Islands · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Entry policy generally follows United Kingdom
Identity & meta
ISO codeVG
RegionAmericas
CurrencyUSD
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate4%
Employer SS rate4.5%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
English proficiencyHigh
Open the full British Virgin Islands profile for the write-up and sources.
77Brunei Darussalam · Asia-Pacific
Identity & meta
ISO codeBN
RegionAsia-Pacific
CurrencyBND
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate8.5%
Employer SS rate8.5%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate18.5%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index56
Internet speed86.55 Mbps
English proficiencyMedium
Open the full Brunei Darussalam profile for the write-up and sources.
76Saudi Arabia · Middle East
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeSA
RegionMiddle East
CurrencySAR
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate9.75%
Employer SS rate11.75%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index50
Internet speed120 Mbps
English proficiencyLow
Open the full Saudi Arabia profile for the write-up and sources.
75Georgia · Europe
Long-stay route: Digital nomad visa (from about $2,000 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial. Special expat regime: Small Business Status (1% turnover tax for individual entrepreneurs up to GEL 500,000).
Identity & meta
ISO codeGE
RegionEurope
CurrencyGEL
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate20%
Top rate threshold$0
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate2%
Employer SS rate2%
Indirect & other taxes
VAT standard rate18%
Capital gains rate5%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameSmall Business Status (1% turnover tax for individual entrepreneurs up to GEL 500,000)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index33.1
Internet speed44.91 Mbps
English proficiencyLow
Open the full Georgia profile for the write-up and sources.
75Hong Kong · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeHK
RegionAsia-Pacific
CurrencyHKD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate17%
Entry income tax rate2%
Top rate threshold$25,600
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency180 days
Corporate
Corporate income tax rate16.5%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index75
Internet speed310 Mbps
English proficiencyHigh
Open the full Hong Kong profile for the write-up and sources.
75Macau · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeMO
RegionAsia-Pacific
CurrencyMOP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate12%
Entry income tax rate7%
Top rate threshold$52,800
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Lifestyle
Cost of living index60.5
English proficiencyMedium
Open the full Macau profile for the write-up and sources.
74Panama · Americas
Long-stay route: Digital nomad visa (from about $3,000 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codePA
RegionAmericas
CurrencyUSD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate15%
Top rate threshold$50,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate9.75%
Employer SS rate13.25%
Indirect & other taxes
VAT standard rate7%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index45
Internet speed219 Mbps
English proficiencyLow
Open the full Panama profile for the write-up and sources.
74Oman · Middle East
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeOM
RegionMiddle East
CurrencyOMR
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate8%
Employer SS rate12.5%
Indirect & other taxes
VAT standard rate5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Lifestyle
Cost of living index43.6
Internet speed92.69 Mbps
English proficiencyMedium
Open the full Oman profile for the write-up and sources.
74Mauritius · Africa
Long-stay route: Digital nomad visa (from about $1,500 monthly income). Entrepreneur or self-employment visa available. Taxation is remittance.
Identity & meta
ISO codeMU
RegionAfrica
CurrencyMUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate0%
Top rate threshold$22,000
Taxation basisRemittance
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate1.5%
Employer SS rate3%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,500
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index38.3
Internet speed69 Mbps
English proficiencyHigh
Open the full Mauritius profile for the write-up and sources.
73Guatemala · Americas
Long-stay route: Digital nomad visa. Taxation is territorial.
Identity & meta
ISO codeGT
RegionAmericas
CurrencyGTQ
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate7%
Entry income tax rate5%
Top rate threshold$39,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate4.83%
Employer SS rate12.67%
Indirect & other taxes
VAT standard rate12%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate25%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index38
Internet speed93 Mbps
English proficiencyMedium
Open the full Guatemala profile for the write-up and sources.
73Singapore · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeSG
RegionAsia-Pacific
CurrencySGD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate24%
Entry income tax rate2%
Top rate threshold$740,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate20%
Employer SS rate17%
Indirect & other taxes
VAT standard rate9%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate17%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index87.7
Internet speed425 Mbps
English proficiencyHigh
Open the full Singapore profile for the write-up and sources.
72Kyrgyzstan · Asia-Pacific
Long-stay route: Digital nomad visa (from about $417 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeKG
RegionAsia-Pacific
CurrencyKGS
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate17.25%
Indirect & other taxes
VAT standard rate12%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$417
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index21
Internet speed85 Mbps
English proficiencyLow
Open the full Kyrgyzstan profile for the write-up and sources.
72Kuwait · Middle East
Identity & meta
ISO codeKW
RegionMiddle East
CurrencyKWD
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate10.5%
Employer SS rate11.5%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency0 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index42.5
Internet speed246 Mbps
English proficiencyMedium
Open the full Kuwait profile for the write-up and sources.
71Moldova · Europe
Long-stay route: Digital nomad visa (from about $930 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Moldova IT Park (MITP) 7% single-tax regime for IT-sector residents.
Identity & meta
ISO codeMD
RegionEurope
CurrencyMDL
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate12%
Entry income tax rate12%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate9%
Employer SS rate24%
Indirect & other taxes
VAT standard rate20%
Capital gains rate12%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12%
WHT on dividends6%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameMoldova IT Park (MITP) 7% single-tax regime for IT-sector residents
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$930
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index35.8
Internet speed106 Mbps
English proficiencyMedium
Open the full Moldova profile for the write-up and sources.
71Paraguay · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codePY
RegionAmericas
CurrencyPYG
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate10%
Entry income tax rate8%
Top rate threshold$20,500
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate9%
Employer SS rate16.5%
Indirect & other taxes
VAT standard rate10%
Capital gains rate8%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency120 days
Corporate
Corporate income tax rate10%
WHT on dividends8%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index30.7
Internet speed94 Mbps
English proficiencyLow
Open the full Paraguay profile for the write-up and sources.
71El Salvador · Americas
Long-stay route: Digital nomad visa (from about $1,460 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeSV
RegionAmericas
CurrencyUSD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate10%
Top rate threshold$22,857
Taxation basisTerritorial
Local/state income taxYes
Social security
Self-employed social securityOptional
Employee SS rate3%
Employer SS rate7.5%
Indirect & other taxes
VAT standard rate13%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency200 days
Corporate
Corporate income tax rate30%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,460
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index43
Internet speed75 Mbps
English proficiencyMedium
Open the full El Salvador profile for the write-up and sources.
71Namibia · Africa
Long-stay route: Digital nomad visa (from about $2,000 monthly income). Taxation is territorial.
Identity & meta
ISO codeNA
RegionAfrica
CurrencyNAD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate37%
Entry income tax rate18%
Top rate threshold$86,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate0.9%
Employer SS rate0.9%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index31.3
Internet speed13.72 Mbps
English proficiencyMedium
Open the full Namibia profile for the write-up and sources.
70Bhutan · Asia-Pacific
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeBT
RegionAsia-Pacific
CurrencyBTN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate10%
Top rate threshold$17,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Indirect & other taxes
VAT standard rate5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
English proficiencyMedium
Open the full Bhutan profile for the write-up and sources.
70Seychelles · Africa
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeSC
RegionAfrica
CurrencySCR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate0%
Top rate threshold$68,300
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index64.5
Internet speed50 Mbps
English proficiencyHigh
Open the full Seychelles profile for the write-up and sources.
69Andorra · Europe
Long-stay route: Digital nomad visa (from about $4,250 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeAD
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate10%
Entry income tax rate5%
Top rate threshold$43,600
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate6.5%
Employer SS rate15.5%
Indirect & other taxes
VAT standard rate4.5%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$4,250
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index62
English proficiencyMedium
Open the full Andorra profile for the write-up and sources.
69Montenegro · Europe
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Digital nomad income tax exemption (self-employment income from a non-Montenegrin employer).
Identity & meta
ISO codeME
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate15%
Entry income tax rate9%
Top rate threshold$13,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate10.5%
Employer SS rate0.5%
Indirect & other taxes
VAT standard rate21%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate3%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate9%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameDigital nomad income tax exemption (self-employment income from a non-Montenegrin employer)
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index39
English proficiencyMedium
Open the full Montenegro profile for the write-up and sources.
69Costa Rica · Americas
Long-stay route: Digital nomad visa (from about $3,000 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeCR
RegionAmericas
CurrencyCRC
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate10%
Top rate threshold$41,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10.67%
Employer SS rate26.67%
Indirect & other taxes
VAT standard rate13%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index49
Internet speed90 Mbps
English proficiencyMedium
Open the full Costa Rica profile for the write-up and sources.
69Bermuda · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Entry policy generally follows United Kingdom
Identity & meta
ISO codeBM
RegionAmericas
CurrencyBMD
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index145
Internet speed110 Mbps
English proficiencyHigh
Open the full Bermuda profile for the write-up and sources.
68Romania · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $6,000 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeRO
RegionEurope
CurrencyRON
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate35%
Employer SS rate2.25%
Indirect & other taxes
VAT standard rate21%
Capital gains rate16%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate16%
WHT on dividends16%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$6,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index37
Internet speed218 Mbps
English proficiencyHigh
Open the full Romania profile for the write-up and sources.
68Kosovo · Europe
Identity & meta
ISO codeXK
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate10%
Entry income tax rate0%
Top rate threshold$5,830
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate18%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index30
English proficiencyMedium
Open the full Kosovo profile for the write-up and sources.
67Kazakhstan · Asia-Pacific
Long-stay route: Digital nomad visa (from about $3,000 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeKZ
RegionAsia-Pacific
CurrencyKZT
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate15%
Entry income tax rate10%
Top rate threshold$66,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate12%
Employer SS rate17.5%
Indirect & other taxes
VAT standard rate16%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,000
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index29.8
Internet speed88.1 Mbps
English proficiencyLow
Open the full Kazakhstan profile for the write-up and sources.
67Zambia · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeZM
RegionAfrica
CurrencyZMW
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate37%
Entry income tax rate0%
Top rate threshold$4,200
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate16%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index39.5
Internet speed35 Mbps
English proficiencyHigh
Open the full Zambia profile for the write-up and sources.
66Thailand · Asia-Pacific
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is remittance.
Identity & meta
ISO codeTH
RegionAsia-Pacific
CurrencyTHB
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$139,000
Taxation basisRemittance
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5%
Employer SS rate5%
Indirect & other taxes
VAT standard rate7%
Capital gains rate35%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Exit & residency
Exit taxNo
Days to trigger residency180 days
Corporate
Corporate income tax rate20%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index38
Internet speed237 Mbps
English proficiencyLow
Open the full Thailand profile for the write-up and sources.
66Hungary · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,450 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeHU
RegionEurope
CurrencyHUF
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate15%
Entry income tax rate15%
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate18.5%
Employer SS rate13%
Indirect & other taxes
VAT standard rate27%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate18%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate9%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,450
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index47
Internet speed141 Mbps
English proficiencyHigh
Open the full Hungary profile for the write-up and sources.
66Isle of Man · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Tax cap election (income tax liability capped, around IMP 220,000 per person).
Entry policy generally follows United Kingdom
Identity & meta
ISO codeIM
RegionEurope
CurrencyGBP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate21%
Entry income tax rate10%
Top rate threshold$8,800
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate11%
Employer SS rate12.8%
Indirect & other taxes
VAT standard rate20%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameTax cap election (income tax liability capped, around IMP 220,000 per person)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Internet speed110 Mbps
English proficiencyHigh
Open the full Isle of Man profile for the write-up and sources.
66Jersey · Europe
Entry policy generally follows United Kingdom
Identity & meta
ISO codeJE
RegionEurope
CurrencyGBP
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate20%
Top rate threshold$26,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate6%
Employer SS rate6.5%
Indirect & other taxes
VAT standard rate5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameHigh Value Resident (HVR) programme
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index95
Internet speed260 Mbps
English proficiencyHigh
Open the full Jersey profile for the write-up and sources.
66Uruguay · Americas
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is territorial. Special expat regime: Tax holiday for new tax residents (IRNR option on foreign passive income for 11 years).
Identity & meta
ISO codeUY
RegionAmericas
CurrencyUYU
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate36%
Entry income tax rate10%
Top rate threshold$223,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate18.1%
Employer SS rate12.63%
Indirect & other taxes
VAT standard rate22%
Capital gains rate12%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends7%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameTax holiday for new tax residents (IRNR option on foreign passive income for 11 years)
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index55.6
Internet speed194 Mbps
English proficiencyHigh
Open the full Uruguay profile for the write-up and sources.
66Belize · Americas
Identity & meta
ISO codeBZ
RegionAmericas
CurrencyBZD
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate25%
Entry income tax rate25%
Top rate threshold$16,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate1.88%
Employer SS rate8.13%
Indirect & other taxes
VAT standard rate12.5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameQualified Retirement Program (QRP)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index41.4
Internet speed48 Mbps
English proficiencyHigh
Open the full Belize profile for the write-up and sources.
66Bangladesh · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeBD
RegionAsia-Pacific
CurrencyBDT
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate5%
Top rate threshold$31,500
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Indirect & other taxes
VAT standard rate15%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate27.5%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index22.8
Internet speed48 Mbps
English proficiencyLow
Open the full Bangladesh profile for the write-up and sources.
66Kenya · Africa
Long-stay route: Digital nomad visa (from about $2,000 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeKE
RegionAfrica
CurrencyKES
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate10%
Top rate threshold$74,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate6%
Employer SS rate6%
Indirect & other taxes
VAT standard rate16%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index28.4
Internet speed15.4 Mbps
English proficiencyHigh
Open the full Kenya profile for the write-up and sources.
66Botswana · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeBW
RegionAfrica
CurrencyBWP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate5%
Top rate threshold$11,600
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Indirect & other taxes
VAT standard rate14%
Capital gains rate25%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate5%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index40
Internet speed12 Mbps
English proficiencyHigh
Open the full Botswana profile for the write-up and sources.
65Estonia · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $4,860 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeEE
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate22%
Entry income tax rate22%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate1.6%
Employer SS rate33.8%
Indirect & other taxes
VAT standard rate24%
Capital gains rate22%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$4,860
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index52.7
Internet speed85 Mbps
English proficiencyHigh
Open the full Estonia profile for the write-up and sources.
65Barbados · Americas
Long-stay route: Digital nomad visa (from about $4,167 monthly income). Taxation is worldwide.
Identity & meta
ISO codeBB
RegionAmericas
CurrencyBBD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate28.5%
Entry income tax rate12.5%
Top rate threshold$25,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate11%
Employer SS rate12.75%
Indirect & other taxes
VAT standard rate17.5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate9%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$4,167
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Internet speed72 Mbps
English proficiencyHigh
Open the full Barbados profile for the write-up and sources.
64Cyprus · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,780 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Non-domicile (non-dom) regime plus 50% income tax exemption for new-resident high earners over 55,000 euros.
Identity & meta
ISO codeCY
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate20%
Top rate threshold$77,760
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate8.8%
Employer SS rate8.8%
Indirect & other taxes
VAT standard rate19%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameNon-domicile (non-dom) regime plus 50% income tax exemption for new-resident high earners over 55,000 euros
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,780
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index58.8
Internet speed141.74 Mbps
English proficiencyHigh
Open the full Cyprus profile for the write-up and sources.
64Nicaragua · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeNI
RegionAmericas
CurrencyNIO
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate0%
Top rate threshold$13,600
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate7%
Employer SS rate21.5%
Indirect & other taxes
VAT standard rate15%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency180 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index25
Internet speed51 Mbps
English proficiencyMedium
Open the full Nicaragua profile for the write-up and sources.
64Taiwan · Asia-Pacific
Long-stay route: Digital nomad visa (from about $3,333 monthly income). Entrepreneur or self-employment visa available. Taxation is territorial. Special expat regime: Employment Gold Card 50% tax reduction for foreign special professionals.
Identity & meta
ISO codeTW
RegionAsia-Pacific
CurrencyTWD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate5%
Top rate threshold$154,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.2%
Employer SS rate17%
Indirect & other taxes
VAT standard rate5%
Capital gains rate40%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate20%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends21%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameEmployment Gold Card 50% tax reduction for foreign special professionals
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,333
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index59
Internet speed170 Mbps
English proficiencyMedium
Open the full Taiwan profile for the write-up and sources.
64Fiji · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeFJ
RegionAsia-Pacific
CurrencyFJD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate18%
Top rate threshold$22,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate8%
Employer SS rate10%
Indirect & other taxes
VAT standard rate12.5%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index34.3
Internet speed49 Mbps
English proficiencyHigh
Open the full Fiji profile for the write-up and sources.
64Uzbekistan · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: IT Park resident regime (7.5% PIT on salaries; tax exemptions for resident IT companies; IT-visa).
Identity & meta
ISO codeUZ
RegionAsia-Pacific
CurrencyUZS
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate12%
Entry income tax rate12%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate0%
Employer SS rate12%
Indirect & other taxes
VAT standard rate12%
Capital gains rate12%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameIT Park resident regime (7.5% PIT on salaries; tax exemptions for resident IT companies; IT-visa)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index28
Internet speed93 Mbps
English proficiencyLow
Open the full Uzbekistan profile for the write-up and sources.
63North Macedonia · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeMK
RegionEurope
CurrencyMKD
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate28%
Employer SS rate0%
Indirect & other taxes
VAT standard rate18%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate5%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index39
Internet speed57 Mbps
English proficiencyHigh
Open the full North Macedonia profile for the write-up and sources.
63Bosnia and Herzegovina · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeBA
RegionEurope
CurrencyBAM
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate31%
Employer SS rate5%
Indirect & other taxes
VAT standard rate17%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index33
Internet speed45 Mbps
English proficiencyMedium
Open the full Bosnia and Herzegovina profile for the write-up and sources.
63Bolivia · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeBO
RegionAmericas
CurrencyBOB
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate13%
Entry income tax rate13%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate12.71%
Employer SS rate17.21%
Indirect & other taxes
VAT standard rate13%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate20%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends12.5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index33
Internet speed63 Mbps
English proficiencyLow
Open the full Bolivia profile for the write-up and sources.
63Indonesia · Asia-Pacific
Long-stay route: Digital nomad visa (from about $5,000 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Territorial taxation for skilled foreign tax residents (first 4 years, Omnibus/HPP Law).
Identity & meta
ISO codeID
RegionAsia-Pacific
CurrencyIDR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$306,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate4%
Employer SS rate10.24%
Indirect & other taxes
VAT standard rate11%
Capital gains rate0.1%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameTerritorial taxation for skilled foreign tax residents (first 4 years, Omnibus/HPP Law)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$5,000
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index30
Internet speed31 Mbps
English proficiencyLow
Open the full Indonesia profile for the write-up and sources.
63Laos · Asia-Pacific
Identity & meta
ISO codeLA
RegionAsia-Pacific
CurrencyLAK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate5%
Top rate threshold$35,350
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.5%
Employer SS rate6%
Indirect & other taxes
VAT standard rate10%
Capital gains rate2%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate5%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index26.4
Internet speed47.46 Mbps
English proficiencyLow
Open the full Laos profile for the write-up and sources.
63Lebanon · Middle East
Identity & meta
ISO codeLB
RegionMiddle East
CurrencyLBP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate4%
Top rate threshold$150,838
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate3%
Employer SS rate19%
Indirect & other taxes
VAT standard rate11%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate45%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate17%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index29.5
Internet speed19.9 Mbps
English proficiencyLow
Open the full Lebanon profile for the write-up and sources.
63Egypt · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeEG
RegionAfrica
CurrencyEGP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate27.5%
Entry income tax rate10%
Top rate threshold$24,116
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate11%
Employer SS rate18.75%
Indirect & other taxes
VAT standard rate14%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22.5%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index24.3
Internet speed92.5 Mbps
English proficiencyLow
Open the full Egypt profile for the write-up and sources.
62Bulgaria · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $2,790 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeBG
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate10%
Entry income tax rate10%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.78%
Employer SS rate19.62%
Indirect & other taxes
VAT standard rate20%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate6.6%
Exit & residency
Exit taxConditional
Exit tax triggerCorporate exit taxation applies when a company transfers assets, tax residence, or a permanent establishment out of Bulgaria (EU ATAD rule); there is no individual departure tax on unrealized gains.
Days to trigger residency183 days
Corporate
Corporate income tax rate10%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,790
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index41.6
Internet speed127 Mbps
English proficiencyHigh
Open the full Bulgaria profile for the write-up and sources.
62Albania · Europe
Long-stay route: Digital nomad visa (from about $817 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeAL
RegionEurope
CurrencyALL
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate23%
Entry income tax rate13%
Top rate threshold$22,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate11.2%
Employer SS rate16.7%
Indirect & other taxes
VAT standard rate20%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate15%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends8%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$817
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index36
Internet speed76 Mbps
English proficiencyMedium
Open the full Albania profile for the write-up and sources.
62Armenia · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeAM
RegionEurope
CurrencyAMD
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate20%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate0%
Indirect & other taxes
VAT standard rate20%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate18%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index33
Internet speed45 Mbps
English proficiencyLow
Open the full Armenia profile for the write-up and sources.
62Gibraltar · Europe
Entry policy generally follows United Kingdom
Identity & meta
ISO codeGI
RegionEurope
CurrencyGIP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate39%
Entry income tax rate6%
Top rate threshold$20,320
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate18%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameCategory 2 (HNWI) and HEPSS regimes
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Lifestyle
Cost of living index70.8
English proficiencyHigh
Open the full Gibraltar profile for the write-up and sources.
62Guernsey · Europe
Entry policy generally follows United Kingdom
Identity & meta
ISO codeGG
RegionEurope
CurrencyGBP
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate20%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate7.4%
Employer SS rate7%
Indirect & other taxes
VAT standard rate0%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency91 days
Corporate
Corporate income tax rate0%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameResident-only tax cap: GBP 50,000 annual charge on non-Guernsey income, plus standard income tax caps (GBP 160,000 / GBP 320,000) and a GBP 60,000 cap for high-value open-market property buyers
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Lifestyle
Cost of living index70.2
Internet speed74 Mbps
English proficiencyHigh
Open the full Guernsey profile for the write-up and sources.
62Honduras · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is territorial.
Identity & meta
ISO codeHN
RegionAmericas
CurrencyHNL
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate15%
Top rate threshold$32,600
Taxation basisTerritorial
Local/state income taxYes
Social security
Self-employed social securityOptional
Employee SS rate3.5%
Employer SS rate7.2%
Indirect & other taxes
VAT standard rate15%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency90 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index38
Internet speed60 Mbps
English proficiencyLow
Open the full Honduras profile for the write-up and sources.
61Lithuania · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $5,930 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeLT
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate20%
Top rate threshold$137,400
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate19.5%
Employer SS rate1.77%
Indirect & other taxes
VAT standard rate21%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate17%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$5,930
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index48
Internet speed200 Mbps
English proficiencyHigh
Open the full Lithuania profile for the write-up and sources.
61Latvia · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $4,560 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeLV
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate33%
Entry income tax rate25.5%
Top rate threshold$113,700
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10.5%
Employer SS rate23.59%
Indirect & other taxes
VAT standard rate21%
Capital gains rate25.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate33%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$4,560
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index50
Internet speed191 Mbps
English proficiencyHigh
Open the full Latvia profile for the write-up and sources.
61Monaco · Europe
Identity & meta
ISO codeMC
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Indirect & other taxes
VAT standard rate20%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate16%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index150
Internet speed271 Mbps
English proficiencyMedium
Open the full Monaco profile for the write-up and sources.
61Cambodia · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeKH
RegionAsia-Pacific
CurrencyKHR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate5%
Top rate threshold$3,100
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate2%
Employer SS rate2%
Indirect & other taxes
VAT standard rate10%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency182 days
Corporate
Corporate income tax rate20%
WHT on dividends14%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index34.8
Internet speed68 Mbps
English proficiencyLow
Open the full Cambodia profile for the write-up and sources.
61Sri Lanka · Asia-Pacific
Long-stay route: Digital nomad visa (from about $2,000 monthly income). Taxation is worldwide.
Identity & meta
ISO codeLK
RegionAsia-Pacific
CurrencyLKR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate36%
Entry income tax rate6%
Top rate threshold$14,300
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate8%
Employer SS rate15%
Indirect & other taxes
VAT standard rate18%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index34
Internet speed32 Mbps
English proficiencyMedium
Open the full Sri Lanka profile for the write-up and sources.
61Jordan · Middle East
Identity & meta
ISO codeJO
RegionMiddle East
CurrencyJOD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate5%
Top rate threshold$1,410,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate7.5%
Employer SS rate14.25%
Indirect & other taxes
VAT standard rate16%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index38
Internet speed45 Mbps
English proficiencyMedium
Open the full Jordan profile for the write-up and sources.
60Belarus · Europe
Identity & meta
ISO codeBY
RegionEurope
CurrencyBYN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate13%
Top rate threshold$184,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate1%
Employer SS rate34%
Indirect & other taxes
VAT standard rate20%
Capital gains rate13%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends13%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index26.4
Internet speed85 Mbps
English proficiencyHigh
Open the full Belarus profile for the write-up and sources.
60Peru · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codePE
RegionAmericas
CurrencyPEN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate8%
Top rate threshold$66,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate13%
Employer SS rate9%
Indirect & other taxes
VAT standard rate18%
Capital gains rate5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate29.5%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index36
Internet speed252 Mbps
English proficiencyLow
Open the full Peru profile for the write-up and sources.
60Vietnam · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeVN
RegionAsia-Pacific
CurrencyVND
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$47,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate10.5%
Employer SS rate21.5%
Indirect & other taxes
VAT standard rate10%
Capital gains rate0.1%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index26
Internet speed150 Mbps
English proficiencyLow
Open the full Vietnam profile for the write-up and sources.
60Mongolia · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeMN
RegionAsia-Pacific
CurrencyMNT
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate10%
Top rate threshold$50,420
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate11.5%
Employer SS rate13.5%
Indirect & other taxes
VAT standard rate10%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index31.4
Internet speed83.35 Mbps
English proficiencyLow
Open the full Mongolia profile for the write-up and sources.
60Rwanda · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: KIFC inbound expert regime (5-year foreign-income PIT exemption).
Identity & meta
ISO codeRW
RegionAfrica
CurrencyRWF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate10%
Top rate threshold$1,850
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate6.8%
Employer SS rate8.3%
Indirect & other taxes
VAT standard rate18%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate28%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameKIFC inbound expert regime (5-year foreign-income PIT exemption)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
English proficiencyLow
Open the full Rwanda profile for the write-up and sources.
59Croatia · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,950 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeHR
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate33%
Entry income tax rate20%
Top rate threshold$65,400
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate20%
Employer SS rate16.5%
Indirect & other taxes
VAT standard rate25%
Capital gains rate12%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate4%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate18%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,950
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index52
Internet speed112.88 Mbps
English proficiencyHigh
Open the full Croatia profile for the write-up and sources.
59Serbia · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeRS
RegionEurope
CurrencyRSD
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate20%
Entry income tax rate10%
Top rate threshold$90,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate19.9%
Employer SS rate15.15%
Indirect & other taxes
VAT standard rate20%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate2.5%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
DNV monthly income requirement$3,780
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index40
Internet speed103.78 Mbps
English proficiencyMedium
Open the full Serbia profile for the write-up and sources.
59Liechtenstein · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement. Liechtenstein applies an EEA residence quota, so permits are allocated by lottery rather than on demand.
Identity & meta
ISO codeLI
RegionEurope
CurrencyCHF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate22.4%
Entry income tax rate2.5%
Top rate threshold$262,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate5.2%
Employer SS rate8.1%
Indirect & other taxes
VAT standard rate8.1%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12.5%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameLump-sum (expenditure-based) taxation for non-employed foreign residents
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Lifestyle
Internet speed211 Mbps
English proficiencyHigh
Open the full Liechtenstein profile for the write-up and sources.
59Ukraine · Europe
Identity & meta
ISO codeUA
RegionEurope
CurrencyUAH
Last reviewed2026-06-21
Personal income tax
Income tax structureFlat
Top income tax rate18%
Entry income tax rate18%
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate0%
Employer SS rate22%
Indirect & other taxes
VAT standard rate20%
Capital gains rate18%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate18%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index24.6
Internet speed92.24 Mbps
English proficiencyMedium
Open the full Ukraine profile for the write-up and sources.
59Azerbaijan · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeAZ
RegionEurope
CurrencyAZN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate14%
Top rate threshold$17,647
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate15%
Indirect & other taxes
VAT standard rate18%
Capital gains rate14%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency182 days
Corporate
Corporate income tax rate20%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index33
Internet speed84 Mbps
English proficiencyLow
Open the full Azerbaijan profile for the write-up and sources.
59Dominican Republic · Americas
Identity & meta
ISO codeDO
RegionAmericas
CurrencyDOP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate15%
Top rate threshold$14,800
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.91%
Employer SS rate15.39%
Indirect & other taxes
VAT standard rate18%
Capital gains rate25%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate3%
Exit & residency
Exit taxNo
Days to trigger residency182 days
Corporate
Corporate income tax rate27%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameThree-year deferral on foreign-source investment income for new residents
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index41.6
Internet speed65 Mbps
English proficiencyLow
Open the full Dominican Republic profile for the write-up and sources.
59India · Asia-Pacific
Identity & meta
ISO codeIN
RegionAsia-Pacific
CurrencyINR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate5%
Top rate threshold$28,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate12%
Employer SS rate12%
Indirect & other taxes
VAT standard rate18%
Capital gains rate12.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency182 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index18.9
Internet speed62 Mbps
English proficiencyMedium
Open the full India profile for the write-up and sources.
59Nepal · Asia-Pacific
Identity & meta
ISO codeNP
RegionAsia-Pacific
CurrencyNPR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate29%
Entry income tax rate1%
Top rate threshold$29,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate11%
Employer SS rate20%
Indirect & other taxes
VAT standard rate13%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index23
Internet speed84 Mbps
English proficiencyMedium
Open the full Nepal profile for the write-up and sources.
59Maldives · Asia-Pacific
Identity & meta
ISO codeMV
RegionAsia-Pacific
CurrencyMVR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate15%
Entry income tax rate5.5%
Top rate threshold$155,600
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate7%
Employer SS rate7%
Indirect & other taxes
VAT standard rate8%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index45.3
Internet speed50 Mbps
English proficiencyMedium
Open the full Maldives profile for the write-up and sources.
59Cabo Verde · Africa
Long-stay route: Digital nomad visa (from about $1,615 monthly income). Taxation is worldwide.
Identity & meta
ISO codeCV
RegionAfrica
CurrencyCVE
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate27.5%
Entry income tax rate16.5%
Top rate threshold$17,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate8.5%
Employer SS rate16%
Indirect & other taxes
VAT standard rate15%
Capital gains rate1%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,615
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index47
Internet speed20 Mbps
English proficiencyLow
Open the full Cabo Verde profile for the write-up and sources.
58Mexico · Americas
Long-stay route: Digital nomad visa (from about $4,510 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeMX
RegionAmericas
CurrencyMXN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate1.92%
Top rate threshold$276,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityOptional
Indirect & other taxes
VAT standard rate16%
Capital gains rate35%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$4,510
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index43
Internet speed90 Mbps
English proficiencyLow
Open the full Mexico profile for the write-up and sources.
58Sweden · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Expert tax relief for foreign key personnel (administered by Forskarskattenamnden).
Identity & meta
ISO codeSE
RegionEurope
CurrencySEK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate20%
Entry income tax rate0%
Top rate threshold$67,500
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate7%
Employer SS rate31.42%
Indirect & other taxes
VAT standard rate25%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20.6%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameExpert tax relief for foreign key personnel (administered by Forskarskattenamnden)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index67
Internet speed210 Mbps
English proficiencyHigh
Open the full Sweden profile for the write-up and sources.
58Czechia · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,100 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeCZ
RegionEurope
CurrencyCZK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate23%
Entry income tax rate15%
Top rate threshold$79,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate11.6%
Employer SS rate33.8%
Indirect & other taxes
VAT standard rate21%
Capital gains rate23%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxConditional
Exit tax triggerExit taxation applies to transfers of assets out of Czech tax jurisdiction under the EU ATAD; there is no general individual exit tax on unrealized personal gains.
Days to trigger residency183 days
Corporate
Corporate income tax rate21%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,100
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index45
Internet speed70 Mbps
English proficiencyHigh
Open the full Czechia profile for the write-up and sources.
58San Marino · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Atypical (non-domiciled) tax residence: 7% substitute tax on foreign income, min EUR 10,000.
Identity & meta
ISO codeSM
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate9%
Top rate threshold$87,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate9%
Employer SS rate27%
Indirect & other taxes
VAT standard rate17%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate17%
WHT on dividends5%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameAtypical (non-domiciled) tax residence: 7% substitute tax on foreign income, min EUR 10,000
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Lifestyle
English proficiencyLow
Open the full San Marino profile for the write-up and sources.
58Philippines · Asia-Pacific
Long-stay route: Digital nomad visa (from about $2,000 monthly income). Taxation is worldwide.
Identity & meta
ISO codePH
RegionAsia-Pacific
CurrencyPHP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate0%
Top rate threshold$140,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate10%
Indirect & other taxes
VAT standard rate12%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate6%
Exit & residency
Exit taxNo
Days to trigger residency180 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,000
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index35
Internet speed100 Mbps
English proficiencyHigh
Open the full Philippines profile for the write-up and sources.
58New Zealand · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Transitional resident exemption (4-year foreign income exemption for new migrants).
Identity & meta
ISO codeNZ
RegionAsia-Pacific
CurrencyNZD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate39%
Entry income tax rate10.5%
Top rate threshold$108,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate28%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameTransitional resident exemption (4-year foreign income exemption for new migrants)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index72
Internet speed177 Mbps
English proficiencyHigh
Open the full New Zealand profile for the write-up and sources.
57Switzerland · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Lump-sum (expenditure-based) taxation.
Identity & meta
ISO codeCH
RegionEurope
CurrencyCHF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate11.5%
Entry income tax rate0.77%
Top rate threshold$984,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate6.4%
Employer SS rate6.4%
Indirect & other taxes
VAT standard rate8.1%
Capital gains rate0%
Long-hold CGT exemptionYes
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate50%
Exit & residency
Exit taxNo
Days to trigger residency30 days
Corporate
Corporate income tax rate8.5%
WHT on dividends35%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameLump-sum (expenditure-based) taxation
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index101
Internet speed250 Mbps
English proficiencyHigh
Open the full Switzerland profile for the write-up and sources.
57Malta · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,780 monthly income). Taxation is remittance. Special expat regime: Global Residence Programme and Highly Qualified Persons rules (flat 15%).
Identity & meta
ISO codeMT
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate0%
Top rate threshold$64,800
Taxation basisRemittance
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate10%
Indirect & other taxes
VAT standard rate18%
Capital gains rate35%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate35%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameGlobal Residence Programme and Highly Qualified Persons rules (flat 15%)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,780
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index68
Internet speed135 Mbps
English proficiencyHigh
Open the full Malta profile for the write-up and sources.
57Jamaica · Americas
Identity & meta
ISO codeJM
RegionAmericas
CurrencyJMD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate25%
Top rate threshold$38,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate3%
Employer SS rate3%
Indirect & other taxes
VAT standard rate15%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
English proficiencyHigh
Open the full Jamaica profile for the write-up and sources.
57Trinidad and Tobago · Americas
Identity & meta
ISO codeTT
RegionAmericas
CurrencyTTD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate25%
Top rate threshold$147,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate5.4%
Employer SS rate10.8%
Indirect & other taxes
VAT standard rate12.5%
Capital gains rate30%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index43
Internet speed75 Mbps
English proficiencyHigh
Open the full Trinidad and Tobago profile for the write-up and sources.
57Curacao · Americas
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Penshonado regime (10% flat on foreign-source income for qualifying residents 50+).
Entry policy generally follows Netherlands
Identity & meta
ISO codeCW
RegionAmericas
CurrencyXCG
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate46.5%
Entry income tax rate9.75%
Top rate threshold$88,980
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate4.3%
Employer SS rate19.3%
Indirect & other taxes
VAT standard rate6%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate14%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime namePenshonado regime (10% flat on foreign-source income for qualifying residents 50+)
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index70
Internet speed85 Mbps
English proficiencyHigh
Open the full Curacao profile for the write-up and sources.
57Angola · Africa
Identity & meta
ISO codeAO
RegionAfrica
CurrencyAOA
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate0%
Top rate threshold$11,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate3%
Employer SS rate8%
Indirect & other taxes
VAT standard rate14%
Capital gains rate10%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate2%
Exit & residency
Exit taxNo
Days to trigger residency90 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup1 / 5
Lifestyle
Cost of living index42
English proficiencyLow
Open the full Angola profile for the write-up and sources.
56Greece · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,800 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Alternative taxation for new tax residents (Articles 5A/5B/5C ITC): non-dom EUR 100,000 lump-sum, 7% flat for foreign pensioners, 50% income exemption for inbound workers/self-employed.
Identity & meta
ISO codeGR
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate44%
Entry income tax rate9%
Top rate threshold$65,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.37%
Employer SS rate21.79%
Indirect & other taxes
VAT standard rate24%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate40%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends5%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameAlternative taxation for new tax residents (Articles 5A/5B/5C ITC): non-dom EUR 100,000 lump-sum, 7% flat for foreign pensioners, 50% income exemption for inbound workers/self-employed
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,800
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index47
Internet speed92.79 Mbps
English proficiencyHigh
Open the full Greece profile for the write-up and sources.
56Brazil · Americas
Long-stay route: Digital nomad visa (from about $1,500 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeBR
RegionAmericas
CurrencyBRL
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate27.5%
Entry income tax rate7.5%
Top rate threshold$10,400
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate14%
Employer SS rate20%
Indirect & other taxes
VAT standard rate17%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate8%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate34%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,500
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index38
Internet speed219.78 Mbps
English proficiencyLow
Open the full Brazil profile for the write-up and sources.
56Colombia · Americas
Long-stay route: Digital nomad visa (from about $1,300 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeCO
RegionAmericas
CurrencyCOP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate39%
Entry income tax rate0%
Top rate threshold$405,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate8%
Employer SS rate20.5%
Indirect & other taxes
VAT standard rate19%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Inheritance top rate15%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate35%
WHT on dividends20%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,300
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index30
Internet speed135 Mbps
English proficiencyLow
Open the full Colombia profile for the write-up and sources.
56Guyana · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeGY
RegionAmericas
CurrencyGYD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate25%
Top rate threshold$16,100
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5.6%
Employer SS rate8.4%
Indirect & other taxes
VAT standard rate14%
Capital gains rate20%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index37
Internet speed94.67 Mbps
English proficiencyHigh
Open the full Guyana profile for the write-up and sources.
56Ghana · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeGH
RegionAfrica
CurrencyGHS
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$57,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.5%
Employer SS rate13%
Indirect & other taxes
VAT standard rate15%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate25%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends8%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index33.9
Internet speed48 Mbps
English proficiencyMedium
Open the full Ghana profile for the write-up and sources.
56Uganda · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeUG
RegionAfrica
CurrencyUGX
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate10%
Top rate threshold$32,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5%
Employer SS rate10%
Indirect & other taxes
VAT standard rate18%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index31
Internet speed13 Mbps
English proficiencyHigh
Open the full Uganda profile for the write-up and sources.
56Gabon · Africa
Identity & meta
ISO codeGA
RegionAfrica
CurrencyXAF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$18,200
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate4.5%
Employer SS rate20.1%
Indirect & other taxes
VAT standard rate18%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends20%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
English proficiencyLow
Open the full Gabon profile for the write-up and sources.
55Argentina · Americas
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeAR
RegionAmericas
CurrencyARS
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate5%
Top rate threshold$42,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate17%
Employer SS rate26.4%
Indirect & other taxes
VAT standard rate21%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate35%
WHT on dividends7%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index35
Internet speed99.6 Mbps
English proficiencyHigh
Open the full Argentina profile for the write-up and sources.
55Chile · Americas
Long-stay route: Digital nomad visa. Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeCL
RegionAmericas
CurrencyCLP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35.5%
Entry income tax rate4%
Top rate threshold$101,049
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate20%
Employer SS rate4%
Indirect & other taxes
VAT standard rate19%
Capital gains rate35.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate25%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate27%
WHT on dividends35%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index38
Internet speed348 Mbps
English proficiencyLow
Open the full Chile profile for the write-up and sources.
55Ecuador · Americas
Long-stay route: Digital nomad visa (from about $1,275 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Temporary tax residency for new residents (Ecuadorian-source income only, since 2024).
Identity & meta
ISO codeEC
RegionAmericas
CurrencyUSD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate37%
Entry income tax rate5%
Top rate threshold$109,956
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate9.45%
Employer SS rate12.15%
Indirect & other taxes
VAT standard rate15%
Capital gains rate37%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate35%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends12%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameTemporary tax residency for new residents (Ecuadorian-source income only, since 2024)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$1,275
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index34
Internet speed85 Mbps
English proficiencyLow
Open the full Ecuador profile for the write-up and sources.
55China · Asia-Pacific
Identity & meta
ISO codeCN
RegionAsia-Pacific
CurrencyCNY
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate3%
Top rate threshold$133,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate10.5%
Employer SS rate27%
Indirect & other taxes
VAT standard rate13%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameTax-exempt fringe benefits for foreign individuals (extended through end of 2027)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index30.5
Internet speed214 Mbps
English proficiencyLow
Open the full China profile for the write-up and sources.
55Papua New Guinea · Asia-Pacific
Identity & meta
ISO codePG
RegionAsia-Pacific
CurrencyPGK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate42%
Entry income tax rate30%
Top rate threshold$59,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate6%
Employer SS rate8.4%
Indirect & other taxes
VAT standard rate10%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
English proficiencyHigh
Open the full Papua New Guinea profile for the write-up and sources.
55Nigeria · Africa
Identity & meta
ISO codeNG
RegionAfrica
CurrencyNGN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate25%
Entry income tax rate15%
Top rate threshold$32,500
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityOptional
Employee SS rate8%
Employer SS rate10%
Indirect & other taxes
VAT standard rate7.5%
Capital gains rate25%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index27.7
Internet speed27 Mbps
English proficiencyHigh
Open the full Nigeria profile for the write-up and sources.
55Tanzania · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeTZ
RegionAfrica
CurrencyTZS
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate8%
Top rate threshold$4,600
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate10%
Employer SS rate10%
Indirect & other taxes
VAT standard rate18%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index32
Internet speed20 Mbps
English proficiencyMedium
Open the full Tanzania profile for the write-up and sources.
55Ethiopia · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeET
RegionAfrica
CurrencyETB
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate15%
Top rate threshold$1,050
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate7%
Employer SS rate11%
Indirect & other taxes
VAT standard rate15%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index37
Internet speed22 Mbps
English proficiencyLow
Open the full Ethiopia profile for the write-up and sources.
54Russia · Europe
Identity & meta
ISO codeRU
RegionEurope
CurrencyRUB
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate22%
Entry income tax rate13%
Top rate threshold$615,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate0%
Employer SS rate30%
Indirect & other taxes
VAT standard rate22%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameHighly Qualified Specialist (HQS) regime: 13% resident PIT rate from day one regardless of residency
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup3 / 5
Lifestyle
Cost of living index31
Internet speed89 Mbps
English proficiencyLow
Open the full Russia profile for the write-up and sources.
54Turkey · Europe
Long-stay route: Digital nomad visa (from about $3,000 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeTR
RegionEurope
CurrencyTRY
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate15%
Top rate threshold$135,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate15%
Employer SS rate22.75%
Indirect & other taxes
VAT standard rate20%
Capital gains rate40%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate30%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,000
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index31
Internet speed69 Mbps
English proficiencyLow
Open the full Turkey profile for the write-up and sources.
54Puerto Rico · Americas
Entry policy generally follows United States
Identity & meta
ISO codePR
RegionAmericas
CurrencyUSD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate33%
Entry income tax rate0%
Top rate threshold$61,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate7.65%
Employer SS rate7.65%
Indirect & other taxes
VAT standard rate11.5%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate37.5%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeYes
Expat regime nameAct 60 Resident Individual Investor (formerly Act 22)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Lifestyle
Cost of living index65
English proficiencyHigh
Open the full Puerto Rico profile for the write-up and sources.
53Iceland · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $7,800 monthly income). Taxation is worldwide. Special expat regime: Expert/foreign specialist relief (25% of income exempt for first three years).
Identity & meta
ISO codeIS
RegionEurope
CurrencyISK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate46.29%
Entry income tax rate31.49%
Top rate threshold$131,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate4%
Employer SS rate6.35%
Indirect & other taxes
VAT standard rate24%
Capital gains rate22%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends22%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameExpert/foreign specialist relief (25% of income exempt for first three years)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$7,800
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index89
Internet speed404 Mbps
English proficiencyHigh
Open the full Iceland profile for the write-up and sources.
53Pakistan · Asia-Pacific
Identity & meta
ISO codePK
RegionAsia-Pacific
CurrencyPKR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate0%
Top rate threshold$20,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate1%
Employer SS rate5%
Indirect & other taxes
VAT standard rate18%
Capital gains rate15%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate29%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index19.6
Internet speed18 Mbps
English proficiencyMedium
Open the full Pakistan profile for the write-up and sources.
53Malawi · Africa
Identity & meta
ISO codeMW
RegionAfrica
CurrencyMWK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate30%
Top rate threshold$69,000
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate5%
Employer SS rate10%
Indirect & other taxes
VAT standard rate17.5%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate11%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index30
Internet speed12 Mbps
English proficiencyHigh
Open the full Malawi profile for the write-up and sources.
52Ireland · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Special Assignee Relief Programme (SARP).
Identity & meta
ISO codeIE
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate20%
Top rate threshold$47,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate4.2%
Employer SS rate11.25%
Indirect & other taxes
VAT standard rate23%
Capital gains rate33%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate33%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate12.5%
WHT on dividends25%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameSpecial Assignee Relief Programme (SARP)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index64
Internet speed150 Mbps
English proficiencyHigh
Open the full Ireland profile for the write-up and sources.
52Morocco · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeMA
RegionAfrica
CurrencyMAD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate37%
Entry income tax rate10%
Top rate threshold$18,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate6.74%
Employer SS rate21.09%
Indirect & other taxes
VAT standard rate20%
Capital gains rate20%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate35%
WHT on dividends11.25%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index35.1
Internet speed78.7 Mbps
English proficiencyLow
Open the full Morocco profile for the write-up and sources.
52Cameroon · Africa
Identity & meta
ISO codeCM
RegionAfrica
CurrencyXAF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate38.5%
Entry income tax rate11%
Top rate threshold$8,300
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityOptional
Employee SS rate4.2%
Employer SS rate11.2%
Indirect & other taxes
VAT standard rate19.25%
Capital gains rate16.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate33%
WHT on dividends16.5%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index32
Internet speed21 Mbps
English proficiencyLow
Open the full Cameroon profile for the write-up and sources.
51Finland · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Foreign expert (key employee) tax-at-source regime, flat 25% from 2026.
Identity & meta
ISO codeFI
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate37.5%
Entry income tax rate12.64%
Top rate threshold$56,500
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate10.17%
Employer SS rate19.89%
Indirect & other taxes
VAT standard rate25.5%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate19%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameForeign expert (key employee) tax-at-source regime, flat 25% from 2026
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index70
Internet speed210 Mbps
English proficiencyHigh
Open the full Finland profile for the write-up and sources.
51South Korea · Asia-Pacific
Long-stay route: Digital nomad visa (from about $5,500 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Flat 19% tax rate election for foreign workers (plus local surtax), available for up to 20 years from first work start date.
Identity & meta
ISO codeKR
RegionAsia-Pacific
CurrencyKRW
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate6%
Top rate threshold$750,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate9.7%
Employer SS rate11%
Indirect & other taxes
VAT standard rate10%
Capital gains rate27.5%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate50%
Exit & residency
Exit taxConditional
Exit tax triggerLarge shareholders (3% or more of a Korean company, or shares worth KRW 1 billion or more) who were Korean residents emigrating abroad are taxed on unrealized gains on domestic shares as if sold on the departure date; from 2027 foreign shares are also covered.
Exit tax residency lookback5 years
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends22%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameFlat 19% tax rate election for foreign workers (plus local surtax), available for up to 20 years from first work start date
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$5,500
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index60
Internet speed145 Mbps
English proficiencyMedium
Open the full South Korea profile for the write-up and sources.
51Cote d'Ivoire · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeCI
RegionAfrica
CurrencyXOF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate16%
Top rate threshold$158,700
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate6.3%
Employer SS rate15.45%
Indirect & other taxes
VAT standard rate18%
Capital gains rate17%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index38
Internet speed58 Mbps
English proficiencyLow
Open the full Cote d'Ivoire profile for the write-up and sources.
51Zimbabwe · Africa
Identity & meta
ISO codeZW
RegionAfrica
CurrencyZWG
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate20%
Top rate threshold$36,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate4.5%
Employer SS rate4.5%
Indirect & other taxes
VAT standard rate15%
Capital gains rate20%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate5%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Internet speed37.28 Mbps
English proficiencyHigh
Open the full Zimbabwe profile for the write-up and sources.
51Benin · Africa
Identity & meta
ISO codeBJ
RegionAfrica
CurrencyXOF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate30%
Entry income tax rate10%
Top rate threshold$9,900
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate3.6%
Employer SS rate16.4%
Indirect & other taxes
VAT standard rate18%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index40
Internet speed22.9 Mbps
English proficiencyLow
Open the full Benin profile for the write-up and sources.
50United States · Americas
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeUS
RegionAmericas
CurrencyUSD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate37%
Entry income tax rate10%
Top rate threshold$626,350
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate7.65%
Employer SS rate7.65%
Indirect & other taxes
VAT standard rate0%
Capital gains rate20%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate40%
Exit & residency
Exit taxConditional
Exit tax triggerCovered expatriate on renouncing US citizenship or ending long-term green card residency: net worth of USD 2 million or more, or average annual net income tax above the inflation-indexed threshold (USD 206,000 for 2025); mark-to-market deemed sale of worldwide assets with a 2025 gain exclusion of USD 890,000
Exit tax residency lookback8 years
Days to trigger residency183 days
Corporate
Corporate income tax rate21%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index71
Internet speed290 Mbps
English proficiencyHigh
Open the full United States profile for the write-up and sources.
50Portugal · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,975 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: IFICI (Tax Incentive for Scientific Research and Innovation, the NHR successor); legacy NHR for those grandfathered before 2024.
Identity & meta
ISO codePT
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate48%
Entry income tax rate12.5%
Top rate threshold$93,600
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate11%
Employer SS rate23.75%
Indirect & other taxes
VAT standard rate23%
Capital gains rate28%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Exit & residency
Exit taxConditional
Exit tax triggerTargeted, not a general mark-to-market regime. Loss of Portuguese tax residency can trigger tax on unrealized crypto gains (28%, with crypto held over 365 days exempt), on deferred gains from prior tax-neutral corporate reorganizations, and on qualifying startup/SME equity plan gains.
Days to trigger residency183 days
Corporate
Corporate income tax rate19%
WHT on dividends28%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameIFICI (Tax Incentive for Scientific Research and Innovation, the NHR successor); legacy NHR for those grandfathered before 2024
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,975
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index48.8
Internet speed170 Mbps
English proficiencyHigh
Open the full Portugal profile for the write-up and sources.
50South Africa · Africa
Long-stay route: Digital nomad visa (from about $3,210 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeZA
RegionAfrica
CurrencyZAR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate18%
Top rate threshold$101,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate1%
Employer SS rate2%
Indirect & other taxes
VAT standard rate15%
Capital gains rate18%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate25%
Exit & residency
Exit taxYes
Exit tax triggerCeasing South African tax residency triggers a deemed disposal of qualifying worldwide assets at market value the day before departure, creating a capital gains tax charge on unrealized gains.
Days to trigger residency91 days
Corporate
Corporate income tax rate27%
WHT on dividends20%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,210
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index30
Internet speed50 Mbps
English proficiencyHigh
Open the full South Africa profile for the write-up and sources.
49United Kingdom · Europe
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: 4-year Foreign Income and Gains (FIG) regime for new arrivals.
Identity & meta
ISO codeGB
RegionEurope
CurrencyGBP
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate20%
Top rate threshold$166,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate8%
Employer SS rate15%
Indirect & other taxes
VAT standard rate20%
Capital gains rate24%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate40%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends0%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime name4-year Foreign Income and Gains (FIG) regime for new arrivals
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index67.8
Internet speed150 Mbps
English proficiencyHigh
Open the full United Kingdom profile for the write-up and sources.
48Japan · Asia-Pacific
Long-stay route: Digital nomad visa (from about $5,375 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeJP
RegionAsia-Pacific
CurrencyJPY
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate5%
Top rate threshold$258,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate14.69%
Employer SS rate15%
Indirect & other taxes
VAT standard rate10%
Capital gains rate20.32%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate55%
Exit & residency
Exit taxConditional
Exit tax triggerPermanent residents holding financial assets of JPY 100 million or more (about USD 645,000) at departure are taxed on unrealized gains at 15.315 percent
Exit tax residency lookback10 years
Days to trigger residency183 days
Corporate
Corporate income tax rate23.2%
WHT on dividends20.42%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$5,375
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index38
Internet speed199 Mbps
English proficiencyLow
Open the full Japan profile for the write-up and sources.
48Tunisia · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeTN
RegionAfrica
CurrencyTND
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate40%
Entry income tax rate0%
Top rate threshold$23,900
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate9.68%
Employer SS rate17.07%
Indirect & other taxes
VAT standard rate19%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate35%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate20%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index29
Internet speed15 Mbps
English proficiencyLow
Open the full Tunisia profile for the write-up and sources.
48Senegal · Africa
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeSN
RegionAfrica
CurrencyXOF
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate43%
Entry income tax rate20%
Top rate threshold$82,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate5.6%
Employer SS rate16.4%
Indirect & other taxes
VAT standard rate18%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends10%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup2 / 5
Lifestyle
Cost of living index42
Internet speed28 Mbps
English proficiencyLow
Open the full Senegal profile for the write-up and sources.
47Spain · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $3,100 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Impatriate regime (Beckham Law): 24% flat rate on employment income up to EUR 600,000, 47% above.
Identity & meta
ISO codeES
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate47%
Entry income tax rate19%
Top rate threshold$335,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate6.5%
Employer SS rate30.65%
Indirect & other taxes
VAT standard rate21%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate34%
Exit & residency
Exit taxConditional
Exit tax triggerShareholdings worth over EUR 4 million, or over EUR 1 million if the stake exceeds 25 percent, when ceasing Spanish tax residence; deferral available for moves within the EU/EEA
Exit tax residency lookback10 years
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends19%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameImpatriate regime (Beckham Law): 24% flat rate on employment income up to EUR 600,000, 47% above
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,100
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index48
Internet speed230 Mbps
English proficiencyMedium
Open the full Spain profile for the write-up and sources.
47Canada · Americas
Identity & meta
ISO codeCA
RegionAmericas
CurrencyCAD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate33%
Entry income tax rate14%
Top rate threshold$188,500
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate5.95%
Employer SS rate5.95%
Indirect & other taxes
VAT standard rate5%
Capital gains rate27%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxYes
Exit tax triggerCeasing Canadian tax residency triggers a deemed disposition of most property at fair market value, taxing accrued unrealized gains (payment can be deferred via election); Canadian real estate, registered accounts and pensions are excluded.
Days to trigger residency183 days
Corporate
Corporate income tax rate15%
WHT on dividends25%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup4 / 5
Lifestyle
Cost of living index63
Internet speed180 Mbps
English proficiencyHigh
Open the full Canada profile for the write-up and sources.
47Australia · Asia-Pacific
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeAU
RegionAsia-Pacific
CurrencyAUD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate16%
Top rate threshold$124,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate0%
Employer SS rate12%
Indirect & other taxes
VAT standard rate10%
Capital gains rate45%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxYes
Exit tax triggerCeasing Australian tax residency triggers CGT event I1, a deemed disposal at market value of CGT assets other than taxable Australian property (election to defer available)
Days to trigger residency183 days
Corporate
Corporate income tax rate30%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index67.9
Internet speed130 Mbps
English proficiencyHigh
Open the full Australia profile for the write-up and sources.
47Algeria · Africa
Identity & meta
ISO codeDZ
RegionAfrica
CurrencyDZD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate0%
Top rate threshold$28,500
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate9%
Employer SS rate26%
Indirect & other taxes
VAT standard rate19%
Capital gains rate15%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate5%
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate26%
WHT on dividends15%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index24
Internet speed15 Mbps
English proficiencyMedium
Open the full Algeria profile for the write-up and sources.
46Italy · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Digital nomad visa (from about $2,400 monthly income). Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Regime per lavoratori impatriati (inbound workers regime, 50% income exemption).
Identity & meta
ISO codeIT
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate43%
Entry income tax rate23%
Top rate threshold$55,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate10%
Employer SS rate30%
Indirect & other taxes
VAT standard rate22%
Capital gains rate26%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate8%
Exit & residency
Exit taxConditional
Exit tax triggerApplies to unrealized gains on business assets when an individual carrying on a business transfers tax residence abroad; general personal investment portfolios are not subject to a departure tax.
Days to trigger residency183 days
Corporate
Corporate income tax rate24%
WHT on dividends26%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameRegime per lavoratori impatriati (inbound workers regime, 50% income exemption)
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$2,400
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index62
Internet speed95 Mbps
English proficiencyMedium
Open the full Italy profile for the write-up and sources.
46Poland · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Relief for return (ulga na powrot) for individuals transferring tax residence to Poland.
Identity & meta
ISO codePL
RegionEurope
CurrencyPLN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate12%
Top rate threshold$31,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.71%
Employer SS rate20.48%
Indirect & other taxes
VAT standard rate23%
Capital gains rate19%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate20%
Exit & residency
Exit taxYes
Exit tax triggerChange of tax residence with combined asset value above PLN 4 million; 19% on unrealized gains
Exit tax residency lookback5 years
Days to trigger residency183 days
Corporate
Corporate income tax rate19%
WHT on dividends19%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameRelief for return (ulga na powrot) for individuals transferring tax residence to Poland
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index50.4
Internet speed190 Mbps
English proficiencyHigh
Open the full Poland profile for the write-up and sources.
46Slovakia · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeSK
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate35%
Entry income tax rate19%
Top rate threshold$80,600
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate13.4%
Employer SS rate35.2%
Indirect & other taxes
VAT standard rate23%
Capital gains rate19%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxYes
Exit tax triggerTransfer of tax residence abroad or transfer of assets/business out of Slovakia; unrealized gains taxed at 21% (ATAD exit tax, in force since 2018)
Days to trigger residency183 days
Corporate
Corporate income tax rate21%
WHT on dividends7%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index44
Internet speed114 Mbps
English proficiencyHigh
Open the full Slovakia profile for the write-up and sources.
46Suriname · Americas
Identity & meta
ISO codeSR
RegionAmericas
CurrencySRD
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate38%
Entry income tax rate8%
Top rate threshold$6,300
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate2.5%
Employer SS rate10.5%
Indirect & other taxes
VAT standard rate10%
Capital gains rate38%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxNo
Days to trigger residency183 days
Corporate
Corporate income tax rate36%
WHT on dividends25%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index40
Internet speed19.74 Mbps
English proficiencyLow
Open the full Suriname profile for the write-up and sources.
45Germany · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide.
Identity & meta
ISO codeDE
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate14%
Top rate threshold$300,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityNo
Employee SS rate20.6%
Employer SS rate20.6%
Indirect & other taxes
VAT standard rate19%
Capital gains rate26.38%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate50%
Exit & residency
Exit taxYes
Exit tax triggerDeemed disposal of a substantial shareholding of 1% or more in a corporation when ending unlimited German tax liability (Section 6 AStG / Wegzugsbesteuerung)
Exit tax residency lookback7 years
Days to trigger residency183 days
Corporate
Corporate income tax rate15.82%
WHT on dividends26.38%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index65
Internet speed95 Mbps
English proficiencyHigh
Open the full Germany profile for the write-up and sources.
45Luxembourg · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Impatriate (inpatriate) tax regime: 50% exemption of qualifying compensation up to EUR 400,000, for highly qualified inbound workers earning at least EUR 75,000.
Identity & meta
ISO codeLU
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate42%
Entry income tax rate8%
Top rate threshold$252,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate12.2%
Employer SS rate12.5%
Indirect & other taxes
VAT standard rate17%
Capital gains rate22.89%
Long-hold CGT exemptionYes
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate48%
Exit & residency
Exit taxConditional
Exit tax triggerDeferred exit tax on unrealized gains in substantial shareholdings when an individual transfers tax residence out of Luxembourg; payment can be deferred for transfers within the EEA
Days to trigger residency183 days
Corporate
Corporate income tax rate16%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameImpatriate (inpatriate) tax regime: 50% exemption of qualifying compensation up to EUR 400,000, for highly qualified inbound workers earning at least EUR 75,000
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index78
Internet speed135 Mbps
English proficiencyHigh
Open the full Luxembourg profile for the write-up and sources.
45Mozambique · Africa
Identity & meta
ISO codeMZ
RegionAfrica
CurrencyMZN
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate32%
Entry income tax rate10%
Top rate threshold$23,800
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityOptional
Employee SS rate3%
Employer SS rate4%
Indirect & other taxes
VAT standard rate16%
Capital gains rate32%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate10%
Exit & residency
Exit taxNo
Days to trigger residency180 days
Corporate
Corporate income tax rate32%
WHT on dividends20%
CFC rulesYes
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaNo
Entrepreneur visaNo
Ease of setup2 / 5
Lifestyle
Cost of living index40
Internet speed16 Mbps
English proficiencyLow
Open the full Mozambique profile for the write-up and sources.
44Austria · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Expatriate regime (flat-rate professional expense allowance of 20%, capped at EUR 10,000/year).
Identity & meta
ISO codeAT
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate55%
Entry income tax rate20%
Top rate threshold$1,080,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate18.07%
Employer SS rate20.98%
Indirect & other taxes
VAT standard rate20%
Capital gains rate27.5%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Exit & residency
Exit taxConditional
Exit tax triggerTransfer of tax residence abroad triggers tax on unrealized gains of securities and shares held privately; relocation within the EU/EEA allows deferral until actual disposal, while moves outside the EU/EEA generally make the tax due (security may be posted).
Days to trigger residency183 days
Corporate
Corporate income tax rate23%
WHT on dividends27.5%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameExpatriate regime (flat-rate professional expense allowance of 20%, capped at EUR 10,000/year)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index71.3
Internet speed140 Mbps
English proficiencyHigh
Open the full Austria profile for the write-up and sources.
43France · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Impatriate regime (regime des impatries, Article 155 B CGI).
Identity & meta
ISO codeFR
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate45%
Entry income tax rate0%
Top rate threshold$207,000
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate23%
Employer SS rate45%
Indirect & other taxes
VAT standard rate20%
Capital gains rate30%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxYes
Inheritance top rate60%
Exit & residency
Exit taxConditional
Exit tax triggerTransfer of tax residence abroad while holding shares worth over EUR 800,000 or more than 50% of a company, after being French tax resident at least 6 of the prior 10 years
Exit tax residency lookback6 years
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends12.8%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameImpatriate regime (regime des impatries, Article 155 B CGI)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index62
Internet speed315 Mbps
English proficiencyMedium
Open the full France profile for the write-up and sources.
43Belgium · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Special tax regime for inbound taxpayers and researchers (35% tax-free allowance from 2025/2026).
Identity & meta
ISO codeBE
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate50%
Entry income tax rate25%
Top rate threshold$53,800
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate13.07%
Employer SS rate27%
Indirect & other taxes
VAT standard rate21%
Capital gains rate10%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate30%
Exit & residency
Exit taxConditional
Exit tax triggerEmigration of a Belgian-resident individual is treated as a deemed realisation of unrealised gains on financial assets under the capital gains tax in force from 2026; no broad general individual exit tax otherwise.
Days to trigger residency183 days
Corporate
Corporate income tax rate25%
WHT on dividends30%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameSpecial tax regime for inbound taxpayers and researchers (35% tax-free allowance from 2025/2026)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup3 / 5
Lifestyle
Cost of living index72
Internet speed148 Mbps
English proficiencyHigh
Open the full Belgium profile for the write-up and sources.
42Netherlands · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: 30% ruling (dropping to a flat 27% from 2027).
Identity & meta
ISO codeNL
RegionEurope
CurrencyEUR
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate49.5%
Entry income tax rate35.75%
Top rate threshold$84,700
Taxation basisWorldwide
Local/state income taxNo
Social security
Self-employed social securityYes
Employee SS rate27.65%
Indirect & other taxes
VAT standard rate21%
Capital gains rate36%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate40%
Exit & residency
Exit taxConditional
Exit tax triggerEmigration of a substantial-interest holder (5%+ shareholding) triggers a conserving assessment on deemed Box 2 gains; deferred indefinitely and interest-free for moves within the EU/EEA, collected only on later sale or dividend
Days to trigger residency183 days
Corporate
Corporate income tax rate25.8%
WHT on dividends15%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime name30% ruling (dropping to a flat 27% from 2027)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index71
Internet speed190 Mbps
English proficiencyHigh
Open the full Netherlands profile for the write-up and sources.
42Denmark · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: Researcher/key-employee scheme (Forskerskatteordningen / expat tax, 27% flat plus 8% labour market tax for up to 7 years).
Identity & meta
ISO codeDK
RegionEurope
CurrencyDKK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate52.07%
Entry income tax rate12.01%
Top rate threshold$420,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityOptional
Indirect & other taxes
VAT standard rate25%
Capital gains rate42%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxYes
Inheritance top rate36.25%
Exit & residency
Exit taxYes
Exit tax triggerDeemed realisation of shares, bonds and financial contracts on departure if the individual held them and had full Danish tax liability for at least 7 of the prior 10 years
Exit tax residency lookback7 years
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends27%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime nameResearcher/key-employee scheme (Forskerskatteordningen / expat tax, 27% flat plus 8% labour market tax for up to 7 years)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup5 / 5
Lifestyle
Cost of living index70
Internet speed256 Mbps
English proficiencyHigh
Open the full Denmark profile for the write-up and sources.
39Norway · Europe
Freedom of movement (EU/EEA): Full right to live, work and run a business with no visa or permit, under EU/EEA/EFTA freedom of movement.
Long-stay route: Entrepreneur or self-employment visa available. Taxation is worldwide. Special expat regime: PAYE flat-rate scheme for foreign workers (25%, including national insurance).
Identity & meta
ISO codeNO
RegionEurope
CurrencyNOK
Last reviewed2026-06-21
Personal income tax
Income tax structureProgressive
Top income tax rate39.8%
Entry income tax rate23.7%
Top rate threshold$144,000
Taxation basisWorldwide
Local/state income taxYes
Social security
Self-employed social securityYes
Employee SS rate7.6%
Employer SS rate14.1%
Indirect & other taxes
VAT standard rate25%
Capital gains rate37.84%
Long-hold CGT exemptionNo
Wealth taxYes
Inheritance/gift taxNo
Exit & residency
Exit taxYes
Exit tax triggerUnrealized gains on shares and similar assets above NOK 3 million when an individual ceases Norwegian tax residency
Days to trigger residency183 days
Corporate
Corporate income tax rate22%
WHT on dividends25%
CFC rulesYes
Incentives & special regimes
Special expat regimeYes
Expat regime namePAYE flat-rate scheme for foreign workers (25%, including national insurance)
Immigration & setup
Digital nomad visaNo
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index96
Internet speed150 Mbps
English proficiencyHigh
Open the full Norway profile for the write-up and sources.
Sources
- Tourist and visa-on-arrival access: visa-free-dataset, the 2026-updated fork of passport-index-dataset.
- Digital nomad, freelance and entrepreneur visa flags, plus tax and cost figures: SoloOutpost country research, cited per country on each country profile.
- Solopreneur Friendliness scoring: see our methodology.