127 countries

Countries

Popular destinations first. Open one for its visa routes, money tests and tax rules.

Asia & Pacific · 36

Thailand23 routesRemittance basis (from 2024)Japan23 routesRemittance basis Indonesia25 routes United Arab Emirates22 routesNo personal income tax Singapore12 routesTerritorial Malaysia13 routesForeign-source income exempt Vietnam11 routes South Korea23 routesRemittance basis (5 years)Taiwan15 routesOverseas income, basic tax only Hong Kong12 routesTerritorial Philippines14 routesTerritorial (non-residents)Australia16 routesTemporary residents New Zealand14 routesNew-resident relief (4 years)Cambodia6 routes Sri Lanka6 routes Nepal9 routes Laos7 routes India13 routesRNOR relief China8 routesNon-dom (six-year rule)Mongolia8 routes Kazakhstan12 routes Uzbekistan11 routes Kyrgyzstan10 routes Maldives3 routesTerritorial (temporary resident)Pakistan14 routes Oman12 routes5% PIT from 2028 Fiji12 routes Bahrain10 routesNo personal income tax Saudi Arabia11 routesSource/zakat scope Qatar9 routesSource-based Jordan7 routes Bangladesh5 routes Bhutan4 routes Brunei Darussalam5 routes Israel5 routes Kuwait5 routes

Europe · 47

Portugal33 routes Spain23 routes Georgia9 routesTerritorial Italy20 routesFlat lump sum EUR 300,000 Greece37 routes Germany19 routes France24 routes United Kingdom19 routesNew-resident relief (4 years)Netherlands13 routes Cyprus16 routesNon-dom (17 of 20 years)Albania16 routes Montenegro14 routes Malta17 routesRemittance basis (non-dom)Croatia10 routes Slovenia13 routes Estonia17 routes Czechia19 routes Hungary16 routes15% worldwide Türkiye17 routesNew-resident relief (20 years)Poland9 routes Romania14 routes Bulgaria25 routes Serbia13 routesWorldwide, foreign tax credit Armenia10 routes Azerbaijan13 routes Austria18 routes Switzerland9 routes Ireland13 routesRemittance basis (non-dom)Belgium12 routes Luxembourg12 routes Denmark29 routes Sweden16 routes Norway29 routes Finland28 routes Lithuania18 routesWorldwide, treaty exception Latvia15 routes Slovakia16 routes Moldova19 routes San Marino17 routes Andorra14 routes North Macedonia13 routes Kosovo10 routes Bosnia and Herzegovina10 routes Iceland10 routes Liechtenstein9 routes Gibraltar7 routes Monaco6 routes

Americas · 31

Mexico11 routes Colombia19 routes Costa Rica8 routesTerritorial Brazil10 routes Argentina8 routes Canada21 routes United States30 routes Uruguay10 routesNew residents, 11 years Panama8 routesTerritorial Chile7 routesFirst 3 years Chilean-source Ecuador14 routes Peru8 routes Dominican Republic8 routes Antigua and Barbuda9 routesNo personal income tax Curaçao11 routes Saint Lucia8 routesRemittance basis The Bahamas7 routesNo personal income tax Barbados7 routes Belize7 routes Dominica6 routesRemittance basis El Salvador7 routesForeign-source excluded Grenada7 routesTerritorial Guatemala7 routesTerritorial Jamaica7 routes Paraguay6 routesTerritorial Saint Kitts and Nevis8 routesNo individual income tax Trinidad and Tobago7 routesRemittance basis (non-dom)Cayman Islands5 routesNo direct taxes Suriname5 routes Bolivia4 routesSource-based Guyana3 routesRemittance basis

Africa · 13

Morocco6 routes South Africa15 routes Mauritius19 routesReceived-in-Mauritius basis Cabo Verde10 routes Kenya19 routesTerritorial Nigeria21 routes Rwanda17 routes Ghana8 routes Seychelles6 routes Zambia5 routes Namibia5 routesTerritorial Tunisia5 routes Egypt1 routeEgypt-source basis