Index
EverLatitude tax attractiveness index
Which countries offer expatriates the most favourable taxation in 2026? A composite score (income, dividends, capital gains, inheritance, special regimes) for 40+ destinations. Click a column header to sort.
Tax attractiveness ranking
EverLatitude score (0–10) of published country pages, with published facts in force; sources and dates are on each country page.
| Rank | Country | EverLatitude score | Income | Dividends | Capital gains | Inheritance |
|---|---|---|---|---|---|---|
| 1 | Antigua and Barbuda | 10/10 | 0% | 0% | 0% | — |
| 2 | Bahamas | 10/10 | 0% | 0% | 0% | — |
| 3 | Cayman Islands | 10/10 | 0% | 0% | 0% | — |
| 4 | Monaco | 10/10 | 0% | 0% | 0% | 0% |
| 5 | Qatar | 10/10 | 0% | 0% | 0% | — |
| 6 | Saint Kitts and Nevis | 10/10 | 0% | 0% | 0% | — |
| 7 | United Arab Emirates (Dubai) | 10/10 | 0% | 0% | 0% | — |
| 8 | Vanuatu | 10/10 | — | — | — | — |
| 9 | Andorra | 9/10 | 0% – 10% | 0% | 0% | — |
| 10 | Bahrain | 9/10 | 0% | 0% | 0% | — |
| 11 | Cyprus | 9/10 | 0% – 35% | 5% | 0% | — |
| 12 | Dominica | 9/10 | 0% – 35% | — | — | — |
| 13 | Grenada | 9/10 | 10% – 28% | — | — | — |
| 14 | Panama | 9/10 | 15% – 25% | 10% | 10% | — |
| 15 | Paraguay | 9/10 | 8% – 10% | 8% | 8% | — |
| 16 | Bulgaria | 8/10 | 10% | 5% | 0% | — |
| 17 | Costa Rica | 8/10 | 10% – 25% | 15% | 15% | — |
| 18 | Georgia | 8/10 | 20% | 5% | 0% | — |
| 19 | Hong Kong | 8/10 | 2% – 17% | 0% | 0% | — |
| 20 | Malta | 8/10 | 0% – 35% | 0% | 0% | — |
| 21 | Mauritius | 8/10 | 0% – 20% | 0% | 0% | — |
| 22 | Montenegro | 8/10 | 9% – 15% | 15% | 15% | — |
| 23 | Saint Lucia | 8/10 | 15% – 30% | 0% | 0% | — |
| 24 | Singapore | 8/10 | 0% – 24% | 0% | 0% | — |
| 25 | Cape Verde | 7/10 | 16.5% – 27.5% | 10% | — | — |
| 26 | Croatia | 7/10 | 20% – 30% | 10% | 12% | — |
| 27 | Estonia | 7/10 | 22% | 0% | 22% | — |
| 28 | Greece | 7/10 | 9% – 44% | 5% | 15% | 1% – 10% |
| 29 | Indonesia (Bali) | 7/10 | 5% – 35% | 10% | — | — |
| 30 | Malaysia | 7/10 | 0% – 30% | 2% | 0% | — |
| 31 | Philippines | 7/10 | 0% – 35% | 10% | 15% | 6% |
| 32 | Romania | 7/10 | 10% | 16% | 1% – 3% | — |
| 33 | Uruguay | 7/10 | 0% – 36% | 7% | 12% | — |
| 34 | Colombia | 6/10 | 0% – 39% | 20% | 15% | — |
| 35 | Italy | 6/10 | 25.63% – 47.23% | 26% | 26% | 4% |
| 36 | Mexico | 6/10 | 1.92% – 35% | — | 10% | — |
| 37 | Portugal | 6/10 | 12.5% – 48% | 28% | 28% | 0% |
| 38 | Switzerland | 6/10 | 0% – 43.21% | 43.21% | 0% | 0% |
| 39 | Thailand | 6/10 | 0% – 35% | 10% | 0% | — |
| 40 | Turkey | 6/10 | 15% – 40% | 20% | 0% | 1% |
| 41 | Spain | 5/10 | 18% – 45% | 19% – 30% | 19% – 30% | — |
| 42 | Morocco | 4/10 | 0% – 37% | 11.25% | 20% | — |
Antigua and Barbuda
Bahamas
Cayman Islands
Monaco
Qatar
Saint Kitts and Nevis
United Arab Emirates (Dubai)
Vanuatu
Andorra
Bahrain
Cyprus
Dominica
Grenada
Panama
Paraguay
Bulgaria
Costa Rica
Georgia
Hong Kong
Malta
Mauritius
Montenegro
Saint Lucia
Singapore
Cape Verde
Croatia
Estonia
Greece
Indonesia (Bali)
Malaysia
Philippines
Romania
Uruguay
Colombia
Italy
Mexico
Portugal
Switzerland
Thailand
Turkey
Spain
MoroccoMethodology and sources
The EverLatitude tax attractiveness index gives each country a composite score out of 10, based on how the main income streams of an expatriate are taxed: income, dividends, capital gains, inheritance, the existence of a special regime (inbound workers, retirees, non-dom, territorial taxation) and stability. A high score reflects an overall low tax burden and favourable schemes.
This score is an indicative comparison tool, not an official measure: your actual taxation depends on your situation (type of income, assets, family, applicable treaty). The data was checked in September 2026 and changes with reforms.
Please note