Let's be honest: nobody likes watching half their paycheck disappear to the tax man. If you're an expat, digital nomad, or just someone who's tired of funding government inefficiency, you've probably wondered where you can legally keep more of what you earn.
Good news: there are plenty of countries where your tax bill is either microscopic or non-existent. The bad news? Moving abroad isn't as simple as packing a bag and Googling "cheap flights." You need to understand residency rules, cost of living, and whether you can actually stand living there long-term.
Here's the 2026 rundown of the best low-tax (and zero-tax) countries for expats who want to keep their hard-earned cash.
🇦🇪 United Arab Emirates – 0% Personal Income Tax
The UAE remains highly attractive for expats due to zero personal income tax, no capital gains tax, and no wealth tax. Revenue is generated primarily through VAT, corporate taxes on specific industries, and customs duties. Dubai, Abu Dhabi, and other emirates offer expats a tax-free environment, making it ideal for professionals and retirees seeking maximum savings. Learn more about UK expat tax planning in UAE.
🇧🇸 Bahamas – 0% Income Tax
The Bahamas imposes no personal, capital gains, inheritance, or wealth taxes, relying instead on VAT, stamp duties, and import levies for revenue. Residency can be obtained through property investment, offering expatriates a tax-efficient Caribbean lifestyle. For detailed advice, see UK tax moving to Spain, similar considerations apply.
🇰🇿 Kazakhstan – 10% Flat Rate
Kazakhstan applies a flat 10% tax rate on personal income, providing one of the simplest and most predictable systems globally. The regime is particularly attractive for digital nomads and remote professionals. Learn more about digital nomad tax advice.
🇧🇴 Bolivia – ~13% Flat Rate
Bolivia maintains a flat personal tax rate around 13%, positioning it among the world’s most tax-efficient countries. Expats can benefit from low compliance obligations while enjoying a vibrant culture and lower cost of living. Explore international tax compliance for expats.
🇲🇻 Maldives – up to 15%
The Maldives uses a graduated income tax scale, starting at 0% up to a threshold (~USD 32,000) and rising to 15% for higher income. Its low taxation, combined with island living, makes it attractive for retirees and remote workers seeking minimal tax burdens. See our expat tax planning guide for more insights.
🇲🇪 Montenegro – 15% Flat Income Tax
Montenegro imposes a straightforward flat 15% rate on personal income. This flat tax applies to residents and non-residents, making it ideal for digital nomads and investors. Explore tax implications for UK expats in Europe.
🇭🇰 Hong Kong – up to 17% Territorial Tax
Hong Kong only taxes locally sourced income, capping the rate at 17%. Most foreign income is exempt, providing a low-tax environment for business owners and professionals. Learn more about UK tax residency assessment when considering multiple jurisdictions.
🇬🇪 Georgia – 20% Flat Income Tax
Georgia implements a 20% flat rate on Georgian-source income. Foreign-sourced income is usually exempt, making it an attractive hub for expats and digital nomads seeking low-tax countries. For guidance, see UK tax advice for moving abroad.
🇸🇬 Singapore – ~23% Effective Personal Income Tax
Singapore uses a progressive system, with a top marginal rate of 24% on very high incomes. Most residents fall in lower brackets (~23%), and foreign-source income is generally exempt. This combination attracts expatriates, retirees, and international entrepreneurs. See tax-efficient investing for UK expats.
🇦🇱 Albania – ~23% Maximum Personal Tax Rate
Albania offers competitive taxation for a European jurisdiction, with a maximum 23% personal tax rate. This makes it appealing for retirees and expats seeking low-tax European options. Check Albania country tax details in our Global Tax Index.
Living in a low-tax country allows you to retain more of your income for savings, investment, and lifestyle. Countries with flat or capped rates reduce compliance complexity and give certainty to expatriates and digital nomads. Understanding residency rules and local taxation ensures full compliance while maximising benefits. See our expat tax resources.
Residency is a key factor when assessing taxation. Some countries tax worldwide income (e.g., the US), while others tax only local-source income (e.g., Hong Kong, Georgia). Our UK tax residency assessment explains how to determine tax residency status and avoid double taxation.
Careful planning is essential for expats. Evaluate visa requirements, local compliance, and financial obligations before moving. Our Global Tax Index provides country-specific guidance on income tax rates, residency rules, and special tax regimes.
Digital nomads can leverage low-tax countries to enhance savings and simplify tax filing. Countries like Montenegro, Georgia, and UAE offer residency options suitable for professionals earning abroad. Learn from our digital nomad tax guide.
Curious about how other countries compare when it comes to personal taxation, residency rules, or compliance requirements? Explore our Global Tax Index – a comprehensive, easy-to-use guide covering over 150 countries. Get insights on tax rates, residency options, special regimes, and more — all in one place.
Whether your priority is tax efficiency, lifestyle, or ease of compliance, exploring these special tax regimes can unlock significant financial and strategic advantages. Always consult a qualified international tax advisor before relocating — the right structure can make all the difference.
Working remotely for a UK company? Learn the "feet on the ground" rule, how to stop paying UK tax via PAYE, and how to claim a tax refund from HMRC.
Left the UK but still earning from a UK employer, pension, or business? Discover how HMRC taxes non-residents and how to use tax treaties to your advantage.
Moving to the UK? Learn about the new FIG (Foreign Income and Gains) regime. Our beginner's guide explains how to get a 4-year tax holiday on foreign income.
Selling your UK home while living abroad? Learn how Capital Gains Tax (CGT) works for expats and how to report it correctly to HMRC. Get expert UK expat tax advice.
Master the UK Statutory Residence Test (SRT) for 2026. Learn how the automatic tests, sufficient ties, and the new FIG regime affect your expat tax status.
Missed reporting overseas earnings to HMRC? Learn how the Worldwide Disclosure Facility (WDF) works and how to fix your UK tax return without the stress.
Can you be a tax resident in two countries at once? Learn how HMRC's tie-breaker rules and Double Taxation Agreements work for UK expats in 2026.
Planning a move? Discover the best countries for UK digital nomads in 2026. Learn how to break UK tax residency and choose tax-efficient jurisdictions like the UAE or Spain.
