2026Global Expat Tax & Residency Report
How 30 popular relocation destinations tax personal income, capital gains, and inheritance - and which offer a special regime for new arrivals. Every figure is individually sourced and dated; use it as a starting map, then confirm your own position with a qualified professional.
As of 2026, of the 30 jurisdictions compared here, 6 levy no personal income tax, 12 no capital gains tax, and 17 no inheritance tax. 21 have a full TaxPros Rated relocation tax guide covering residency and any special regime.
Headline rates at a glance
Top personal income tax rate
Headline corporate income tax rate
Bars show the headline top rate for scale; the exact sourced figure (with thresholds and qualifications) is in the table below.
Full comparison: income, gains, inheritance, special regime
Informational only, not tax advice. Rates as of the dates shown; verify with a qualified professional before acting. Click a jurisdiction for each figure with its source link and as-of date. Rates reviewed through 2026-06-23. Special-regime and residency detail is shown where a full country guide exists.
Methodology & sources
Figures are headline (statutory) rates drawn from primary sources - PwC Worldwide Tax Summaries, the OECD, and national tax authorities - and each is dated to its source's review date. Values are cross-checked against a second authority where possible; a figure that cannot be confidently sourced is shown as “Not available” rather than guessed. Residency thresholds and special-regime names come from the matching TaxPros Rated country guide. Full method: editorial standards.
How to cite this report
Journalists and researchers are welcome to cite this report with attribution. Suggested citation:
TaxPros Rated. "2026 Global Expat Tax & Residency Report." Data reviewed through 2026-06-23. https://taxprosrated.com/global/expat-tax-report
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Embed a free, self-contained “at a glance” card for any jurisdiction. It carries a small attribution link back to the sourced country page - copy the code and paste it into any page.
Example
Andorra— Expat tax & residency at a glance
| Top personal income tax | 10% |
|---|---|
| Capital gains | Varies |
| Inheritance / wealth | No |
| Residency threshold | 90 / 183 days |
As of 2026-06-23 - Source: TaxPros Rated
Andorra— Expat Tax & Residency at a glance
| Top personal income tax | 10% |
|---|---|
| Capital gains | Varies |
| Inheritance / wealth | No |
| Residency threshold | 90 / 183 days |
As of 2026-06-23 - Source: TaxPros Rated
The snippet includes a required attribution link back to the source. Please keep it intact.
Which countries have no personal income tax in 2026?
In this dataset of 30 jurisdictions, Bermuda, British Virgin Islands, Cayman Islands, Monaco, The Bahamas and United Arab Emirates levy no personal income tax as of 2026. No income tax does not mean tax-free - corporate, consumption, payroll, or stamp duties can still apply. Each entry is individually sourced.
Which countries have no capital gains tax?
Bermuda, British Virgin Islands, Cayman Islands, Gibraltar, Guernsey, Hong Kong SAR, Isle of Man, Jersey and 4 more levy no general capital gains tax among the 30 jurisdictions compared here, as of 2026. Specific assets or short holding periods can still be taxed, so read each country's sourced detail before acting.
Which countries have no inheritance tax?
Andorra, Australia, Bermuda, British Virgin Islands, Canada, Cayman Islands, Cyprus, Gibraltar and 9 more levy no inheritance or estate tax in this dataset as of 2026. Some still apply stamp or transfer duties on death, so confirm the position on the country page and with a qualified professional.
How current and reliable is this report?
Every figure is dated to its source and drawn from PwC Worldwide Tax Summaries, the OECD, and national tax authorities; the most recent review in this edition is 2026-06-23. Rates change - confirm the as-of date on each country page before relying on a figure.
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax as of July 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction . TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.