Skip to main content

Programmes › Tax Residency

Tax residency programmes

29 independently verified programmes. Establish legal tax residency in a territorial or zero-tax jurisdiction — often without a large capital investment.

🇦🇪

Tax residency · Middle East

United Arab Emirates

Zero personal income tax, a rank-2 passport, and a world-class cosmopolitan lifestyle in the desert — the global HNW relocation of choice.

The UAE has 0% personal income tax — there is no personal income tax, capital ga

View →
🇲🇹

Tax residency · Southern Europe (EU)

Malta

The only EU citizenship-by-investment program remaining — Malta offers a genuine European passport in an English-speaking, sun-drenched archipelago.

Malta's individual investor tax regime allows non-domiciled residents to pay 15%

View →
🇨🇾

Tax residency · Eastern Mediterranean (EU)

Cyprus

EU non-dom tax residency, 326 sunny days a year, and a strategic crossroads between Europe, the Middle East, and Africa.

Cyprus's Non-Domicile regime is one of Europe's most attractive: dividend and in

View →
🇵🇹

Tax residency · Southern Europe (EU)

Portugal

Western Europe's value proposition — EU citizenship in 5 years, NHR tax regime, and a lifestyle that draws 700,000 expats and counting.

The Non-Habitual Resident (NHR) regime — now replaced by IFICI for new applicant

View →
🇬🇷

Tax residency · Southern Europe (EU)

Greece

Europe's most affordable Golden Visa gateway to EU residency — now with a flat 7% retiree tax and booming investment conditions.

Greece offers a flat 7% income tax for qualifying foreign retirees who transfer

View →
🇮🇹

Tax residency · Southern Europe (EU)

Italy

La Dolce Vita meets smart tax planning — Italy's flat-tax regimes attract global HNW and entrepreneurs to the world's greatest cultural landscape.

Italy offers three major tax incentive regimes: (1) Flat Tax for HNW — EUR 100,0

View →
🇵🇦

Tax residency · Central America

Panama

The Americas' premier tax residency hub — territorial taxation, dollarised economy, and the world's most famous canal connecting two oceans.

Panama uses a pure territorial tax system — only income earned within Panama is

View →
🇵🇾

Tax residency · South America

Paraguay

South America's hidden tax secret — territorial taxation, some of the world's cheapest residency, and fast-track naturalisation in 3 years.

Paraguay operates a territorial tax system: personal income from foreign sources

View →
🇬🇪

Tax residency · Caucasus / Eastern Europe

Georgia

Europe's most underrated tax haven — flat 1% tax for qualifying businesses, visa-free entry for 95 nationalities, and breathtaking Caucasian landscapes.

Georgia's Virtual Zone (VZ) company regime taxes qualifying IT companies at 0% o

View →
🇲🇪

Tax residency · Western Balkans (EU Candidate)

Montenegro

The Adriatic's fastest-rising star — EU candidate with a flat 9–15% tax rate, stunning coastline, and a revived citizenship investment program.

Montenegro offers a flat 9% income tax on income up to EUR 12,000/year and 15% a

View →
🇲🇨

Tax residency · Western Europe

Monaco

Zero personal income tax in the world's most prestigious address — the definitive ultra-premium European tax residency.

Zero personal income tax for Monaco residents (non-French nationals). Zero capit

View →
🇬🇮

Tax residency · Southern Europe

Gibraltar

A British Overseas Territory with a flat-tax regime for HNW residents, Mediterranean climate, and full UK access — at a fraction of Monaco's price.

Category 2 residents pay a flat annual tax of £32,000 on the first £105,000 of G

View →
🇨🇭

Tax residency · Western Europe

Switzerland

The global benchmark for political stability and discretion — with a uniquely negotiated lump-sum (forfait) tax regime for non-working HNW residents.

Non-working foreign nationals can negotiate the forfait (pauschalsteuer) lump-su

View →
🇰🇾

Tax residency · Caribbean

Cayman Islands

The world's premier offshore financial centre — zero direct taxation, with a Certificate of Permanent Residency for persons of independent means.

Zero personal income tax. Zero capital gains tax. Zero corporate income tax. Zer

View →
🇧🇸

Tax residency · Caribbean

Bahamas

Zero income tax, world-class beaches, and a strong Commonwealth passport — the Caribbean's original wealth haven.

Zero personal income tax, zero capital gains tax, zero inheritance tax, zero wea

View →
🇧🇭

Tax residency · Middle East

Bahrain

Zero personal income tax and the GCC's most liberal lifestyle — the gateway alternative for those priced out of Dubai.

Zero personal income tax. Zero capital gains tax. Zero inheritance tax. Social i

View →
🇶🇦

Tax residency · Middle East

Qatar

Zero income tax, world-class infrastructure, and the Gulf's highest GDP per capita — a rapidly internationalising sovereign wealth hub.

Zero personal income tax. Zero capital gains tax. Zero inheritance tax. Zero wea

View →
🇸🇨

Tax residency · Indian Ocean

Seychelles

Zero tax on foreign income, a strong Commonwealth passport, and pristine Indian Ocean lifestyle — the Indian Ocean's most exclusive expat base.

Territorial tax system: only Seychelles-source income is taxed. Foreign income i

View →
🇰🇭

Tax residency · Southeast Asia

Cambodia

Strict territorial taxation, no foreign-income tax, and the most accessible long-term residency in Asia for under USD 5,000.

Territorial tax system: only Cambodia-source income is taxed. Foreign income rem

View →
🇭🇰

Tax residency · Asia-Pacific

Hong Kong

Asia's premier financial hub — territorial taxation, zero capital gains, and a world-class HKSAR passport via the Capital Investment Entrant Scheme.

Strictly territorial taxation. Zero capital gains tax. Zero dividend tax. Zero i

View →
🇨🇷

Tax residency · Central America

Costa Rica

Territorial tax system, "pura vida" lifestyle, and citizenship in 3 years — the Americas' most compelling nature-meets-quality-of-life proposition.

Strict territorial tax: only Costa Rica-source income is taxed. All foreign-sour

View →
🇲🇺

Tax residency · Indian Ocean

Mauritius

The Indian Ocean's premier wealth hub — flat 15% tax, strong Commonwealth passport, and investor residency with a path to citizenship.

Flat 15% personal income tax on worldwide income. No capital gains tax. No inher

View →
🇺🇾

Tax residency · South America

Uruguay

South America's most stable democracy — with a 7-year tax holiday on foreign income, 3–5-year citizenship, and the continent's highest quality of life.

New tax residents receive a 7-year exemption on all foreign-source income (divid

View →
🇧🇿

Tax residency · Central America

Belize

English-speaking, dollar-pegged, Caribbean-facing — Central America's most accessible tax-efficient lifestyle destination.

Territorial tax system: only Belize-source income taxed (flat 25%). Foreign inco

View →
🇸🇬

Tax residency · Asia-Pacific

Singapore

The world's #1 passport, zero capital gains tax, and Asia's premier financial hub — the ultimate global citizen base.

No capital gains tax. No inheritance tax. Personal income tax 0–22% (flat progre

View →
🇭🇺

Tax residency · Europe

Hungary

A relaunched EU Golden Visa (€250,000 real-estate fund route) paired with one of Europe's lowest flat income tax rates.

Flat 15% personal income tax for residents and non-residents alike — one of the

View →
🇵🇫

Tax residency · Pacific Islands (French Territory)

French Polynesia

A French Overseas Collectivity with genuine fiscal autonomy — no personal income tax at all — but no separate French Polynesian citizenship exists.

Full fiscal autonomy from mainland France — no personal income tax, no wealth ta

View →
🇳🇨

Tax residency · Pacific Islands (French Territory)

New Caledonia

One of the Pacific's wealthiest economies, but in an unresolved political transition — read the 2024–25 unrest and Bougival Accord before advising clients.

Fully autonomous tax system separate from mainland France: TGC (Taxe Générale su

View →
🇳🇺

Tax residency · Pacific Islands (NZ Realm)

Niue

Residents are New Zealand citizens, not holders of a separate Niuean nationality — the Pacific's smallest economy has no investment-migration programme.

Territorial tax system — only Niue-sourced income is taxed. No capital gains tax

View →