The half of this nobody sells you
Every firm in this category will sell you a programme. Almost none will tell you what it does to your tax position. The accountants who understand that cannot file your application. The agents who file your application do not understand the tax.
This is the part we refuse to leave to someone else. It is also the part that costs the most when it is wrong.
Territorial taxation: what foreign-source actually means
A territorial system taxes only income sourced inside the country. It ignores the rest. The real money is never in the headline rate. It sits in the sourcing rule, which is written by the country doing the taxing, and that rule almost never matches what relocation marketing claims it says.
Zero-tax jurisdictions: who really levies nothing, and the catch in each
A short, stable list of places that genuinely impose no personal income tax. And in every single case, there is a cost sitting somewhere other than the income tax line. No state runs on nothing.
Non-dom regimes after the UK: where the concept still lives
On 6 April 2025 the United Kingdom abolished the concept that gave this category its name, replacing 200 years of domicile-based taxation with a four-year residence-based regime and a residence-based inheritance tax. The survivors, Ireland, Malta, Cyprus, Greece and Italy, are now the whole market. Italy has repriced twice in eighteen months.
Swiss lump-sum taxation: the forfait, canton by canton
Switzerland taxes qualifying foreign nationals on their living expenses, not their income and wealth. It is the oldest HNW tax regime in Europe. It is negotiated in advance with a specific cantonal administration. And five cantons have voted it out of existence.
Exit taxes: what it costs to leave
A dozen developed countries charge you for the privilege of ceasing to be their taxpayer, most by treating you as if you sold everything you own on the way out. The US version is the most severe, the most misunderstood, and the one where a EUR 1 error in a net worth calculation can cost seven figures.
CFC rules: the company that follows you
Controlled foreign company rules attribute a low-taxed offshore company's income to its owner personally, wherever that owner now lives. This is why an offshore holding company is really a function of where you are resident, not where it is registered. It is also the most common way a carefully built structure becomes worthless the moment you land somewhere new.
CRS and FATCA: what is actually exchanged, and why opacity is not a strategy
Two regimes, one direction of travel. 126 jurisdictions have signed the CRS multilateral agreement, the United States has signed neither it nor anything like it, and from 2026 crypto joins the system. The honest advice in this section is the whole point of it. There is no hiding place worth building a plan on, and there never was.
Tax residency: why the 183-day rule is a myth that costs people money
The belief that spending fewer than 183 days somewhere makes you non-resident is the most expensive misconception in international tax. Day counts are one test among several. They are rarely the decisive one, and in a treaty tie-breaker they appear only as a fallback that nobody usually reaches.
Citizenship-based taxation: the United States, Eritrea, and the green card trap
Two countries in the world tax their citizens on worldwide income, regardless of where they live. One is a functioning superpower with a global enforcement apparatus. The other is Eritrea. If you hold a US passport, or a long-held green card, nothing else in this file will help you until you deal with this.
Pillar Two in 2026: what it does and does not do to family capital
The global minimum tax applies to groups with EUR 750m+ consolidated revenue, which excludes almost every family office by design. The reason it matters anyway is that it has repriced the low-tax holding company as a concept. January 2026 brought the largest change to the regime since it was agreed.
Trusts vs foundations: the cross-border family's structural choice
A trust is a relationship. A foundation is a legal person. That single distinction drives everything downstream. It shapes whether a civil law court will recognise it, whether it survives forced heirship, how it is taxed on arrival in a new country, and whether the family that has to live with it can actually understand it.
Every tax, every country
And when you need the raw numbers, here is a reference map of the world's tax systems. It covers personal income, corporate, capital gains, VAT, wealth and inheritance tax for 209 countries and territories, from the 21 that levy no personal income tax to the ones that tax you no matter where you live. Search it, or open a country for the full breakdown.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
| Country | Incometop | Corporate | Cap. gains | VAT | Wealth | Inheritance |
|---|---|---|---|---|---|---|
| Afghanistan | 20% | 20% | Included in | None | None | None |
| Albania◦ | 23% | 15% | 15% | 20% | None | None |
| Algeria | 35% | 26% | Taxed as | 19% | A net wealth tax | A registration |
| Andorra◦ | 10% | 10% | Portfolio gains | 4.5% | None | None |
| Angola | 25% | 25% | 10% | 14% | None | Inheritance and |
| Anguilla◦ | 0% | 0% | None | 13% | None | None |
| Antigua and Barbuda◦ | 0% | 25% | None | 15% | None | None |
| Argentina◦ | 35% | 35% | 15% | 21% | Bienes | There is no |
| Armenia◦ | 20% | 18% | Generally taxed | 20% | None | None |
| Aruba | 52% | 22% | Generally not | 7% | None | Both |
| Australia◦ | 45% | 30% | Taxed as | 10% | None | None |
| Austria◦ | 55% | 23% | A flat 27.5% | 20% | None | None |
| Azerbaijan◦ | 25% | 20% | Taxed as income | 18% | None | None |
| Bahamas◦ | 0% | 0% | None | 10% | None | None |
| Bahrain◦ | 0% | 0% | Exempt for indiv | 10% | None | None |
| Bangladesh | 30% | 27.5% | Most capital | 15% | None | None |
| Barbados◦ | 27.5% | 5.5% | None | 17.5% | None | None |
| Belarus◦ | 30% | 20% | Taxed inside | 20% | None | None |
| Belgium◦ | 50% | 25% | A new 10% tax | 21% | None | Set at the |
| Belize | 25% | Business tax of | None | 12.5% | None | None |
| Benin | 30% | 30% | Included in | 18% | None | None |
| Bermuda◦ | 0% | 0% | None | None | None | Estate stamp |
| Bhutan | 30% | 25% | Included in | 5% | None | None |
| Bolivia | 13% | 25% | Taxed as income | 13% | IGF on net | Transmisión |
| Bosnia and Herzegovina | 10% | 10% | Taxed as | 17% | None | Inheritance tax |
| Botswana◦ | 27.5% | 24.5% | Gains are taxed | 14% | None | A Capital |
| Brazil◦ | 27.5% | 34% | 15%–22.5% | ~26.5% | None | ITCMD |
| British Virgin Islands◦ | 0% | 0% | None | None | None | None |
| Brunei | 0% | 18.5% | None | None | None | None |
| Bulgaria◦ | 10% | 10% | 10% | 20% | None | A municipal |
| Burkina Faso | 25% | 27.5% | Included in | 18% | None | None |
| Burundi | 30% | 30% | Included in | 18% | None | None |
| Cabo Verde◦ | 27.5% | 20.4% | ~1% | 15% | None | None |
| Cambodia | 20% | 20% | 20% | 10% | None | None |
| Cameroon | 38.5% | 33% | 16.5% | 19.25% | None | Registration |
| Canada◦ | 33% | 15% | 50% | 5% | None | None |
| Cayman Islands◦ | 0% | 0% | None | None | None | None |
| Central African Republic | 50% | 30% | Included in | 19% | None | None |
| Chad | 30% | 35% | Included in | 18% | None | None |
| Chile◦ | 40% | 27% | Taxed as income | 19% | None | Progressive |
| China◦ | 45% | 25% | Individual | 13% | None | None |
| Colombia◦ | 39% | 35% | 15% | 19% | An equity tax | 15% |
| Comoros | 30% | 35% | Included in | 10% | None | None |
| Cook Islands◦ | 30% | 20% | None | 15% | None | None |
| Costa Rica◦ | 25% | 30% | 15% | 13% | None | None |
| Croatia◦ | 35.4% | 18% | A 10% final | 25% | None | 4% |
| Cuba | 50% | 35% | Included in | None | None | None |
| Curaçao◦ | 46.5% | 22% | Generally not | 6% | None | Both |
| Cyprus◦ | 35% | 15% | 20% | 19% | None | None |
| Czechia◦ | 23% | 21% | Taxed as income | 21% | None | None |
| Democratic Republic of the Congo | 40% | 30% | None | 16% | None | Succession/regis |
| Denmark◦ | ~55.9% | 22% | 27% | 25% | None | 15% |
| Djibouti | 30% | 25% | Included in | 10% | None | None |
| Dominica◦ | 35% | 25% | None | 15% | None | None |
| Dominican Republic | 25% | 27% | 27% | 18% | None | 3% |
| Ecuador | 37% | 25% | 10% | 15% | None | Progressive up |
| Egypt◦ | 27.5% | 22.5% | Gains on | 14% | None | None |
| El Salvador | 30% | 30% | 10% | 13% | None | None |
| Equatorial Guinea | 35% | 35% | Included in | 15% | None | None |
| Eritrea | 30% | 30% | Included in | 5% | None | None |
| Estonia◦ | 22% | 22% | 22% | 24% | None | None |
| Eswatini | 33% | 27.5% | Included in | 15% | None | None |
| Ethiopia | 35% | 30% | 15% | 15% | None | None |
| Fiji◦ | 20% | 20% | A 10% capital | 12.5% | None | None |
| Finland◦ | ~52% | 20% | 30% | 25.5% | None | Progressive to 19% |
| France◦ | 45% | 25% | A flat 30% rate | 20% | IFI at 0.5-1.5% | Up to 45% in |
| Gabon | 35% | 30% | 20% | 18% | None | Succession/regis |
| Gambia | 30% | 27% | Included in | 15% | None | None |
| Georgia◦ | 20% | 15% | Exempt once the | 18% | None | None |
| Germany◦ | 45% | Around 30% | A flat 25% | 19% | None | 7-50% |
| Ghana◦ | 35% | 25% | Investment-asset | 15% | None | None |
| Gibraltar◦ | 28% | 15% | None | None | None | None |
| Greece◦ | 44% | 22% | 15% | 24% | None | 1–10% for close |
| Grenada◦ | 30% | 28% | None | 15% | None | None |
| Guatemala | 7% | 25% | 10% | 12% | None | Inheritance and |
| Guinea | 40% | 25% | Included in | 18% | None | None |
| Guinea-Bissau | 20% | 25% | Included in | 19% | None | None |
| Guyana | 40% | 25% | 20% | 14% | None | None |
| Haiti | 30% | 30% | Included in | 10% | None | None |
| Honduras | 25% | 25% | 10% | 15% | None | None |
| Hong Kong◦ | 17% | 16.5% | Exempt. Hong Kon | None | None | None |
| Hungary◦ | 15% | 9% | 15% | 27% | None | 18% |
| Iceland◦ | 46.28% | 21% | 22% | 24% | None | 10% |
| India◦ | 30% | 30% | Long-term | 18% | None | None |
| Indonesia◦ | 35% | 22% | Taxed as | 12% | None | None |
| Iran | 35% | 25% | None | 10% | None | Yes |
| Iraq | 15% | 15% | Taxed as income | None | None | None |
| Ireland◦ | 40% | 12.5% | A flat 33%. | 23% | None | 33% |
| Israel◦ | 50% | 23% | 25% | 18% | None | None |
| Italy◦ | 43% | 24% | 26% | 22% | None | 4–8%. Spouses |
| Ivory Coast | 32% | 25% | Taxed as | 18% | None | Succession duties |
| Jamaica | 30% | 25% | None | 15% | None | None |
| Japan◦ | 45% | About 29.7% | 20.315% | 10% | None | 10–55% progressive |
| Jordan◦ | 30% | 20% | Largely exempt | 16% | None | None |
| Kazakhstan◦ | 15% | 20% | Taxed as income | 16% | None | None |
| Kenya◦ | 35% | 30% | 15% | 16% | None | None |
| Kiribati | 35% | 30% | Included in | None | None | None |
| Kosovo | 10% | 10% | Taxed as | 18% | None | None |
| Kuwait◦ | 0% | 15% | Exempt for indiv | None | None | None |
| Kyrgyzstan◦ | 10% | 10% | Taxed as | 12% | None | None |
| Laos | 25% | 20% | 2% | 10% | None | None |
| Latvia◦ | 33% | 20% | 25.5% | 21% | None | None |
| Lebanon | 25% | 17% | 15% | 11% | None | Yes |
| Lesotho | 30% | 25% | Included in | 15% | None | None |
| Liberia | 25% | 25% | Included in | 10% | None | None |
| Libya | 10% | 20% | There is no | None | None | None |
| Liechtenstein◦ | About 22.4% | 12.5% | Private movable | 8.1% | Wealth tax is | None |
| Lithuania◦ | 32% | 17% | 15% | 21% | None | 5% |
| Luxembourg◦ | 42% | About 23.87% | Speculative gains | 17% | A net wealth | 0% |
| Macau | 12% | 12% | Not taxed for in | None | None | None |
| Madagascar | 20% | 20% | Included in | 20% | None | None |
| Malawi | 35% | 30% | Included in | 16.5% | None | None |
| Malaysia◦ | 30% | 24% | There is no | None | None | None |
| Maldives | 15% | 15% | Included in | 8% | None | None |
| Mali | 40% | 30% | Included in | 18% | None | None |
| Malta◦ | 35% | 35% | Taxed as | 18% | None | None |
| Marshall Islands | 12% | Gross revenue tax | None | None | None | None |
| Mauritania | 40% | 25% | Included in | 16% | None | None |
| Mauritius◦ | 20% | 15% | None | 15% | None | None |
| Mexico◦ | 35% | 30% | Taxed as | 16% | None | None |
| Micronesia | 10% | None | There is no | None | None | None |
| Moldova◦ | 12% | 12% | 12% | 20% | None | None |
| Monaco◦ | 0% | 25% | None | 20% | None | 0% |
| Mongolia | 20% | 25% | Sales of | 10% | None | There is no |
| Montenegro◦ | 15% | 15% | 15% | 21% | None | 3% |
| Morocco◦ | 37% | 20% | Real-estate | 20% | None | None |
| Mozambique | 32% | 32% | Taxed as income | 16% | None | Inheritance and |
| Myanmar | 25% | 22% | 10% | None | None | None |
| Namibia◦ | 37% | 30% | None | 15% | None | None |
| Nauru◦ | 0% | 20% | None | None | None | None |
| Nepal | 36% | 25% | 5%–7.5% | 13% | None | None |
| Netherlands◦ | 49.5% | 25.8% | There is no | 21% | A Box 3 tax on | 10-40% |
| New Zealand◦ | 39% | 28% | None | 15% | None | None |
| Nicaragua | 30% | 30% | 15% | 15% | None | Taxed as |
| Niger | 35% | 30% | Included in | 19% | None | None |
| Nigeria◦ | 25% | 30% | Taxed as | 7.5% | None | None |
| North Korea | None | 25% | Included in | None | None | None |
| North Macedonia◦ | 10% | 10% | 15% | 18% | None | 2-5% |
| Norway◦ | ~47.4% | 22% | 37.84% | 25% | 1.0% | None |
| Oman◦ | 0% | 15% | Exempt for indiv | 5% | None | None |
| Pakistan | 35% | 29% | Gains on | 18% | None | None |
| Palau◦ | 12% | 12% | None | 10% | None | None |
| Palestine | 15% | 15% | Included in | 16% | None | None |
| Panama◦ | 25% | 25% | 10% | 7% | None | None |
| Papua New Guinea | 42% | 30% | None | 10% | None | None |
| Paraguay◦ | 10% | 10% | 8% | 10% | None | None |
| Peru◦ | 30% | 29.5% | 5% | 18% | None | None |
| Philippines◦ | 35% | 25% | 6% | 12% | None | A flat 6% |
| Poland◦ | 32% | 19% | A flat 19% rate | 23% | None | Inheritance and |
| Portugal◦ | 48% | 19% | A flat 28% for | 23% | None | None |
| Puerto Rico◦ | 33% | Up to 37.5% | Up to 20% | 11.5% | None | PR estate and |
| Qatar◦ | 0% | 10% | Exempt for indiv | None | None | None |
| Republic of the Congo | 40% | 28% | Included in | 18% | None | None |
| Romania◦ | 10% | 16% | 10% | 21% | None | None |
| Russia◦ | 22% | 25% | 13% | 22% | None | None |
| Rwanda◦ | 30% | 28% | 5% | 18% | None | None |
| Samoa◦ | 27% | 27% | None | 15% | None | None |
| San Marino◦ | 35% | 17% | Exempt if shares | None | None | None |
| São Tomé and Príncipe◦ | 25% | 25% | Included in | 15% | None | None |
| Saudi Arabia◦ | 0% | 20% | Exempt for indiv | 15% | None | None |
| Senegal | 43% | 30% | Taxed at | 18% | None | Succession and |
| Serbia◦ | 15% | 15% | 15% | 20% | None | 2.5% |
| Seychelles◦ | 30% | 25% | None | 15% | None | None |
| Sierra Leone | 30% | 25% | Included in | 15% | None | None |
| Singapore◦ | 24% | 17% | None | 9% | None | None |
| Slovakia◦ | 35% | 21% | A flat 19% rate | 23% | None | None |
| Slovenia◦ | 50% | 22% | 25% | 22% | None | Progressive |
| Solomon Islands | 40% | 30% | Included in | 20% | None | None |
| Somalia | None | None | Not | 5% | None | None |
| South Africa◦ | 45% | 27% | 18% | 15% | None | Estate duty 20% |
| South Korea◦ | 45% | 25% | Exempt for small | 10% | None | 10–50% progressive |
| South Sudan | 20% | 25% | Included in | 18% | None | None |
| Spain◦ | 47% | 25% | A | 21% | 0.2–3.5% | Yes |
| Sri Lanka | 36% | 30% | 10% | 18% | None | None |
| St Kitts and Nevis◦ | 0% | 33% | None | 17% | None | None |
| St Lucia◦ | 30% | 30% | None | 12.5% | None | None |
| St Vincent and the Grenadines | 30% | 28% | None | 16% | None | None |
| Sudan | 15% | 15% | 10% | 17% | None | None |
| Suriname | 38% | 36% | Business gains | 10% | None | None |
| Sweden◦ | ~52% | 20.6% | A flat 30% on | 25% | None | None |
| Switzerland◦ | About 40% combined | The effective | Private | 8.1% | A cantonal net | Inheritance tax |
| Syria | 22% | 28% | Included in | None | None | None |
| Taiwan◦ | 40% | 20% | Gains on listed | 5% | None | Estate tax of |
| Tajikistan | 12% | 18% | Taxed as | 14% | None | None |
| Tanzania◦ | 30% | 30% | 10% | 18% | None | None |
| Thailand◦ | 35% | 20% | Taxed as | 7% | None | 5-10% on |
| Timor-Leste | 10% | 10% | Included in | None | None | None |
| Togo | 35% | 27% | Included in | 18% | None | None |
| Tonga◦ | 25% | 25% | None | 15% | None | None |
| Trinidad and Tobago | 30% | 30% | None | 12.5% | None | None |
| Tunisia◦ | 35% | 20% | Real estate | 19% | A wealth tax of | 2.5% |
| Turkey◦ | 40% | 25% | Taxed as | 20% | None | Inheritance and |
| Turkmenistan | 10% | 20% | Taxed as | 15% | None | None |
| Turks and Caicos Islands◦ | 0% | 0% | None | None | None | None |
| Tuvalu | 30% | 30% | Included in | 7% | None | None |
| Uganda | 40% | 30% | Taxed as income | 18% | None | None |
| Ukraine | 18% | 18% | 18% | 20% | None | Inheritance is |
| United Arab Emirates◦ | 0% | 9% | Exempt for indiv | 5% | None | None |
| United Kingdom◦ | 45% | 25% | A higher rate | 20% | None | 40% |
| United States◦ | 37% | 21% | Long-term gains | None | None | The federal |
| Uruguay◦ | 36% | 25% | A flat 12%. | 22% | The Impuesto al | None |
| Uzbekistan◦ | 12% | 15% | Taxed as income | 12% | None | None |
| Vanuatu◦ | 0% | 0% | None | 15% | None | None |
| Vatican City | None | None | There is no | None | None | None |
| Venezuela | 34% | 34% | Taxed as income | 16% | The Impuesto a | Progressive |
| Vietnam◦ | 35% | 20% | Securities are | 8% | None | A 10% personal |
| Yemen | 15% | 20% | Included in | 5% | None | None |
| Zambia | 37% | 30% | None | 16% | None | None |
| Zimbabwe | 40% | 25% | 20% | 15.5% | None | Estate duty of 5%. |
No country matches. .
◦ marks a country with a residency or citizenship route documented on this site.
Your tax position is not a footnote to your move
It is usually the largest number in the decision. Bring us your citizenship, your residency history and your asset mix. We will model it before you commit to anything.