Moving abroad, country by country

Europe

Andorra

Capital : Andorra la Vella

Nestled in the Pyrenees between France and Spain, Andorra caps income tax at 10%, has no inheritance tax or wealth tax, and requires effective presence. A coherent choice for estates seeking proximity and light taxation, provided one accepts life in the mountains.

Europe

Bulgaria

Capital : Sofia

Bulgaria offers one of the simplest and lowest tax systems in the European Union: a 10% flat tax on income and 5% on dividends. Its entry into the euro area in 2026 and a very low cost of living add to its appeal for entrepreneurs and self-employed professionals.

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Europe

Croatia

Capital : Zagreb

A member of the EU, the eurozone and Schengen, Croatia appeals for its Adriatic coast, a favourable digital nomad visa (foreign income is not taxed locally for holders) and a moderate cost of living.

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Europe

Cyprus

Capital : Nicosia

An EU member, English-speaking and sunny, Cyprus offers one of the most aggressive regimes in Europe: non-dom status exempts dividends and interest for 17 years, and tax residence can be acquired from 60 days of presence, subject to conditions. A leading choice for entrepreneurs and investors.

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Europe

Estonia

Capital : Tallinn

The most digitalised state in Europe, Estonia has built its reputation on e-Residency and on a deferred-taxation company that taxes profits only when they are distributed. For a digital entrepreneur or a nomad, it is one of the simplest and most readable structures in the EU.

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Europe

Georgia

Capital : Tbilisi

At the crossroads of Europe and Asia, Georgia appeals to sole proprietors with its "small business" status at 1% of turnover and its territorial taxation: foreign-source income is not taxed. Settlement is almost immediate: French citizens enter without a visa for 365 days.

Europe

Greece

Capital : Athens

Greece has established itself as one of the most attractive destinations in Europe for retirees, thanks to a flat 7% regime on foreign pensions for 15 years. A moderate cost of living, a Mediterranean setting and an accessible Golden Visa complete the picture, at the price of a slow administration and an uneven public healthcare system.

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Europe

Hungary

Capital : Budapest

Hungary appeals to entrepreneurs and mobile employees because of its flat-rate income tax and its low nominal corporate tax rate within the European Union. These rates do not measure the total burden: social security contributions, the social contribution, the local business tax and the taxation of dividends come on top, and the new government is preparing changes for 2027.

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Europe

Ireland

Capital : Dublin

Ireland is of interest to seconded executives, to entrepreneurs who will locate a genuine business there, and to non-domiciled individuals whose wealth remains abroad. The country combines a low corporate tax rate on trading profits with a tax on foreign income limited to the amounts remitted for non-domiciliaries. Its limits: a heavy income tax from an average salary level upwards, and a remittance basis that covers neither income from employment exercised in Ireland nor gains on Irish real estate.

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Europe

Italy

Capital : Rome

Italy combines an unrivalled way of life with two targeted tax regimes: a flat tax for "new residents" aimed at high-net-worth individuals, and a 7% rate for retirees settling in the South. Since 2026, the flat tax has doubled to €300,000 a year, a turning point that changes the calculation for new arrivals.

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Europe

Malta

Capital : Valletta

A small English-speaking island in the heart of the Mediterranean and a member of the EU, Malta applies the remittance basis principle: foreign income that is not remitted is not taxed, and foreign capital gains never are. Combined with an effective corporate income tax rate of about 5% through a refund system, it is a favourite among entrepreneurs.

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Europe

Monaco

Capital : Monaco

Monaco levies no income tax — a global advantage, except for French nationals, who remain taxable in France under the 1963 convention. Absolute safety, an upmarket French-speaking environment and international prestige set it apart, as a destination reserved for substantial fortunes.

Europe

Montenegro

Capital : Podgorica

A small Balkan country that uses the euro without being in the EU, Montenegro combines some of the lowest taxes in Europe (9 to 15%), a long-term digital nomad visa and a still-unspoilt Adriatic coastline. Its EU candidacy makes it a bet on the future.

Europe

Poland

Capital : Warsaw

Poland is of interest to three profiles: the wealthy individual who transfers their residence there and can opt for a lump-sum tax on foreign income; the European executive or entrepreneur who settles there after several years abroad and benefits from a temporary, capped exemption; and the business owner who chooses the Estonian CIT so as to pay tax only on distribution. Each scheme has strict conditions, and the social security cost of the sole proprietor weighs heavily in the comparison.

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Europe

Portugal

Capital : Lisbon

Long seen as a tax eldorado thanks to the Non-Habitual Resident (NHR) regime, Portugal has reshuffled the cards: the NHR has been closed to new arrivals since 2024, replaced by a much more restrictive IFICI. The country nonetheless remains one of the French's favourite destinations for its safety, its climate and its proximity, provided you know what has actually changed.

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Europe

Romania

Capital : Bucharest

As an EU member, Romania combines one of the lightest tax burdens in Europe, a dynamic technology sector and a very low cost of living. Settling is unrestricted for EU citizens.

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Europe

Spain

Capital : Madrid

Close to home, sunny and well equipped with excellent infrastructure, Spain attracts families, remote workers and retirees. Its tax advantage, the Beckham law, targets mainly posted employees and remote workers; high-net-worth individuals, on the other hand, must contend with a solidarity tax and inheritance duties that vary widely by region.

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Europe

Switzerland

Capital : Bern

A global benchmark for stability, Switzerland offers large fortunes a negotiated lump-sum taxation (taxation based on expenditure) and, for everyone, moderate ordinary taxation with untaxed private capital gains on movable assets. French-speaking Switzerland makes settling in easier for French nationals.

Schengen Area

Europe

Turkey

Capital : Ankara

Turkey grants citizenship in exchange for a real estate investment of $400,000, one of the highest thresholds among fast-track programmes, but one backed by a tangible asset. A bridge between Europe and Asia, with an attractive cost of living.

Europe

United Kingdom

Capital : London

Since 6 April 2025, the United Kingdom no longer taxes on the basis of domicile: the "non-dom" status and the remittance basis have been replaced by a time-limited regime, the FIG regime, reserved for arrivals after a long period of non-residence. The country remains of interest to mobile executives and to entrepreneurs who genuinely work there, but the FIG regime comes at the cost of losing personal allowances and does not cover salary, which falls under a separate scheme.

Commonwealth

Americas

Belize

Capital : Belmopan

Belize appeals mainly to retirees with a pension or investments abroad: its tax law targets income arising in Belize, and the Qualified Retirement Program expressly exempts its holders' foreign-source income. In return, this status prohibits any employment in Belize, and corporate taxation rests on a tax levied on gross receipts rather than on profit.

Commonwealth

Americas

Canada

Capital : Ottawa

Canada is not a tax optimisation destination — it taxes its residents on their worldwide income — but it remains one of the most sought-after expatriation projects for French speakers thanks to Quebec, organised immigration and a high quality of life. It is a long-term lifestyle choice, not a tax one.

Commonwealth

Americas

Colombia

Capital : Bogotá

Colombia attracts nomads and entrepreneurs with an accessible nomad visa, a low cost of living and a wide variety of climates and landscapes. Tax residence beyond 183 days entails worldwide taxation, which should be planned for in advance.

Americas

Costa Rica

Capital : San José

Costa Rica applies territorial taxation (foreign income is not taxed) and offers rentista and pensionado visas that are popular with retirees. Its exceptional natural environment and its stability make it a leading destination in the Americas.

Americas

Mexico

Capital : Mexico City

Mexico offers temporary residence that is accessible on proof of regular income, a low cost of living and a wide variety of settings. Its proximity to the United States makes it a popular base for nomads and retirees.

Americas

Panama

Capital : Panama City

Panama applies pure territoriality: only Panamanian-source income is taxed, and foreign income is taxed at 0%. A dollarized economy, an air hub for the Americas and the Pensionado visa, well known among retirees, make it a preferred gateway to the American continent.

Americas

Paraguay

Capital : Asunción

Paraguay applies territorial taxation (foreign income is not taxed), a 10% tax rate and one of the most accessible permanent residencies in South America. A very low cost of living completes the picture.

Americas

United States

Capital : Washington

The United States appeals to entrepreneurs who want to develop and run a business on the ground, notably through the E-2 visa available to nationals of treaty countries, including France. Its main limit is twofold: federal and state taxation that reaches worldwide income as soon as one becomes a resident, and an LLC that is neither a "tax-free" vehicle nor free of reporting obligations.

Americas

Uruguay

Capital : Montevideo

Often described as the "Switzerland of South America", Uruguay attracts expatriates with its political stability, its safety and a temporary exemption regime for foreign income granted to new residents.

Caribbean

Antigua and Barbuda

Capital : St. John's

Antigua and Barbuda offers a competitive citizenship-by-investment programme, particularly attractive for families, with a minimal presence requirement (5 days over 5 years). No income tax and a renowned seaside setting.

Commonwealth

Caribbean

Bahamas

Capital : Nassau

An archipelago one hour from Miami, the Bahamas levies no tax on income, capital gains or inheritance. Permanent residence is obtained through real estate. It is an upmarket destination for international estates, with a high cost of living but unbeatable taxation.

Commonwealth

Caribbean

Cayman Islands

Capital : George Town

A British Overseas Territory and major financial hub, the Cayman Islands levy no tax on income, capital gains or inheritance. Residence is obtained through property investment. An upmarket destination with a high cost of living.

Caribbean

Dominica

Capital : Roseau

Dominica offers one of the most affordable citizenship by investment programmes in the Caribbean (from a donation of ~$200,000). A green and unspoilt island, it does not tax the worldwide income of its non-resident citizens.

Commonwealth

Caribbean

Grenada

Capital : St. George's

Grenada stands out among Caribbean programmes for one unique advantage: access to the US E-2 visa, which allows you to live and do business in the United States, and a passport that notably opens access to China. Tax residents remain subject to income tax, detailed below.

Commonwealth

Caribbean

Saint Kitts and Nevis

Capital : Basseterre

Saint Kitts and Nevis is home to the world's oldest citizenship-by-investment programme (1984). It has no income tax, a passport giving visa-free access to ~154 destinations, and a Caribbean setting: it is a mobility and plan B tool before it is a place to live.

Commonwealth

Caribbean

Saint Lucia

Capital : Castries

Saint Lucia offers a recent and flexible citizenship by investment programme, including a government bond route. No income tax and an island setting renowned for its Pitons.

Commonwealth

Middle East

Bahrain

Capital : Manama

Bahrain levies no income tax and has a reputation as a more open and liberal setting than its Gulf neighbours. A lower cost of living than Dubai and accessible residency make it a credible alternative.

Middle East

Oman

Capital : Muscat

Oman levies no personal income tax in 2026 and offers long-term residency to investors, which makes it a Gulf alternative worth considering for high earners and entrepreneurs. Its main limitation is timing: a law that has already been published will introduce a personal income tax from 2028, and the details of how it will apply remain to be clarified.

Middle East

Qatar

Capital : Doha

Qatar levies no personal income tax. One of the safest and wealthiest Gulf countries, it attracts executives and entrepreneurs through residency by employment or by investment.

Middle East

United Arab Emirates (Dubai)

Capital : Dubai (emirate)

In a decade, Dubai has become the leading destination for French entrepreneurs and executives looking for lighter taxation and an international environment. Behind the very real 0% income tax lies a more nuanced picture: a corporate tax since 2023, a VAT, and above all the requirement of a genuine break with French tax residence.

Asia

Hong Kong

Capital : Hong Kong

Hong Kong applies a low-rate territorial tax system (salaries tax capped, no tax on capital gains or foreign dividends) and remains a major financial hub and a gateway to China.

Asia

Indonesia (Bali)

Capital : Jakarta

Bali is one of the world's digital nomad capitals: a very low cost of living, an international community and a tropical setting. Indonesia has developed long-stay visas (nomad, Second Home) to attract this population.

Asia

Malaysia

Capital : Kuala Lumpur

Malaysia combines near-territorial taxation for individuals (foreign-source income largely exempt until 2036), a low cost of living and modern infrastructure. Its MM2H residence programme, recently tightened, remains a long-stay route for high-net-worth individuals and retirees.

Commonwealth

Asia

Philippines

Capital : Manila

The Philippines offers the SRRV retirement visa, valued for its accessibility, in an English-speaking country with a very low cost of living. A tropical archipelago suited to retirees and nomads looking for affordability.

Asia

Singapore

Capital : Singapore

Singapore combines mild territorial taxation (foreign income largely untaxed, no capital gains tax), a global business hub and an exceptional quality of life. Permanent residence, however, is selective.

Commonwealth

Asia

Thailand

Capital : Bangkok

A leading destination for digital nomads and retirees, Thailand offers a very low cost of living, accessible long-stay visas and a well-regarded lifestyle. Be aware, however, of the recent tax reform on remitted foreign income, which changes the picture for residents.

Africa

Cape Verde

Capital : Praia

An Atlantic archipelago a few hours from Europe, Cape Verde appeals for its mild climate all year round, its seaside setting and its moderate taxation. An emerging destination for retirees and those who value a quiet life.

Africa

Mauritius

Capital : Port Louis

A French-speaking island in the Indian Ocean, Mauritius draws expatriates with low taxation (15% tax), residence that is accessible through property or business activity, and a tropical way of life. It is a leading destination for French entrepreneurs and retirees looking for sunshine and tax simplicity.

Commonwealth

Africa

Morocco

Capital : Rabat

French-speaking, three hours from Paris and home to the densest network of French schools in the world, Morocco is a natural destination for families and retirees. Residents are taxed on their worldwide income, but a significant allowance applies to foreign pensions transferred permanently to Morocco.

Africa

Seychelles

Capital : Victoria

Seychelles taxes income on a source basis, which appeals to entrepreneurs whose real activity is carried out outside the archipelago. Its main limitation is that the old picture of an IBC exempt by default no longer matches the law: IBCs are taxable on their Seychelles-source income, certain foreign passive income is deemed Seychelles-source where there is no substance, and keeping accounts in Seychelles is mandatory.

Commonwealth

Oceania

New Zealand

Capital : Wellington

New Zealand appeals to people who settle there after a long period of non-residence: transitional resident status exempts most of their foreign-source income for a few years, in a country with no general capital gains tax. Its main limitation is that the benefit is time-limited and available only once, does not cover employment income or services performed from abroad, and gives no right of residence.

Commonwealth

Oceania

Vanuatu

Capital : Port Vila

Vanuatu offers the fastest citizenship-by-investment programme in the world (often 1 to 3 months) and no taxation at all. A Pacific archipelago, it is above all a mobility solution and a plan B.

Commonwealth