Answers · current to September 2026

The best countries for a high earner, after tax.

48 countries and territories, each on its lowest-taxed address on the board, ranked by what $1,000,000 of income keeps.

In short, current to September 2026

  • 13 countries and territories on the Patrician.ch board tax a mover's income at 0%: St Barths, the UAE, Anguilla, Uruguay, Monaco, St Kitts and Nevis, Antigua and Barbuda, Turks and Caicos, the Cayman Islands, the Bahamas, French Polynesia, the British Virgin Islands and Panama. Uruguay and Panama tax local income and not income earned abroad. St Barths stops taxing local income only after a qualifying period of residence.
  • Among places that tax income, Puerto Rico keeps the most of $1,000,000 at San Juan, an effective 4%, followed by Bermuda at 9% and Andorra at 10%.
  • The highest effective rate on the board is 53% in Tokyo, Japan. Over 10 years a $1,000,000 earner keeps $5.3M more at a 0% address.
  • Inside the European Union, the Czech Republic keeps the most, at an effective 22% in Prague.
  • Figures are current to September 2026, modeled on indicative 2026 headline rates for a non-US single filer. Where an address is modeled on its regime for arrivals, its page names the regime.

Source: the Patrician.ch board, an original ranking of 100 residence addresses across 48 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to September 2026. Updated . Cite as: Patrician.ch, Best countries for high earners after tax, 2026, patrician.ch/answers/best-countries-for-high-earners-after-tax-2026/, September 2026.

Ranked

The top 20 countries, on $1,000,000.

Each country is shown on its lowest-taxed address on the board. Ties at 0% are ordered by the engine's default reading of everything else.

01
Gustavia 🇫🇷 St Barthsthe lowest-taxed address in St Barths on the board, $10M kept over 10 years, no capital gains tax
0%
02
Abu Dhabi 🇦🇪 UAEthe lowest-taxed address in UAE on the board, $10M kept over 10 years, no capital gains tax
0%
03
Anguilla 🇦🇮 Anguillathe lowest-taxed address in Anguilla on the board, $10M kept over 10 years, no capital gains tax
0%
04
Punta del Este 🇺🇾 Uruguaythe lowest-taxed address in Uruguay on the board, $10M kept over 10 years, no capital gains tax
0%
05
Monaco 🇲🇨 Monacothe lowest-taxed address in Monaco on the board, $10M kept over 10 years, no capital gains tax
0%
06
Christophe Harbour 🇰🇳 St Kitts and Nevisthe lowest-taxed address in St Kitts and Nevis on the board, $10M kept over 10 years, no capital gains tax
0%
07
St John's 🇦🇬 Antigua and Barbudathe lowest-taxed address in Antigua and Barbuda on the board, $10M kept over 10 years, no capital gains tax
0%
08
Providenciales 🇹🇨 Turks and Caicosthe lowest-taxed address in Turks and Caicos on the board, $10M kept over 10 years, no capital gains tax
0%
09
George Town 🇰🇾 Cayman Islandsthe lowest-taxed address in Cayman Islands on the board, $10M kept over 10 years, no capital gains tax
0%
10
Nassau 🇧🇸 Bahamasthe lowest-taxed address in Bahamas on the board, $10M kept over 10 years, no capital gains tax
0%
11
Bora Bora 🇵🇫 French Polynesiathe lowest-taxed address in French Polynesia on the board, $10M kept over 10 years, no capital gains tax
0%
12
Virgin Gorda 🇻🇬 British Virgin Islandsthe lowest-taxed address in British Virgin Islands on the board, $10M kept over 10 years, no capital gains tax
0%
13
Panama City 🇵🇦 Panamathe lowest-taxed address in Panama on the board, $10M kept over 10 years, no capital gains tax
0%
14
San Juan 🇵🇷 Puerto Ricothe lowest-taxed address in Puerto Rico on the board, $9.6M kept over 10 years, no capital gains tax
4%
15
Tucker's Town 🇧🇲 Bermudathe lowest-taxed address in Bermuda on the board, $9.1M kept over 10 years, no capital gains tax
9%
16
Andorra la Vella 🇦🇩 Andorrathe lowest-taxed address in Andorra on the board, $9.0M kept over 10 years, 10% on gains
10%
17
Hong Kong 🇭🇰 Hong Kong SARthe lowest-taxed address in Hong Kong SAR on the board, $8.4M kept over 10 years, no capital gains tax
16%
18
Vaduz 🇱🇮 Liechtensteinthe lowest-taxed address in Liechtenstein on the board, $8.3M kept over 10 years, no capital gains tax
17%
19
Tivat 🇲🇪 Montenegrothe lowest-taxed address in Montenegro on the board, $8.3M kept over 10 years, 17% on gains
17%
20
Zug 🇨🇭 Switzerlandthe lowest-taxed address in Switzerland on the board, $8.0M kept over 10 years, no capital gains tax
20%
Questions

The short answers.

Which country is best for high earners after tax in 2026?

13 countries and territories tie for first at 0% on a mover's income, among them St Barths, the UAE, Anguilla, Uruguay, Monaco and St Kitts and Nevis.

Among places that do tax income, Puerto Rico ranks first at an effective 4% on $1,000,000.

Which countries tax a $1M income the most?

Japan (53%), Portugal (49%) and Austria (48%) take the most of $1,000,000, even at the lowest-taxed address each has on the board.

Those are ordinary rates. Several of these countries run a regime for new arrivals that changes the figure, and each address page names it.

Does a US citizen gain anything by moving to a 0% country?

Not much on income. The United States taxes its citizens on worldwide income wherever they live, so a US passport holder still owes US federal tax in a 0% country, less the foreign earned income exclusion on salary.

What a move can remove is state income tax, once state residence is genuinely broken. The engine applies the US floor when the US passport is selected.

Which European country is best after tax?

Monaco is the only European country on the board with no personal income tax.

Inside the European Union, the Czech Republic ranks first at 22%. The full list is on the Europe page.

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This page is the general case. Your income and passports rank all 100 differently.

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The general case, ranked: Where should high earners live in 2026 · Best country to live in if you are rich · Best countries for high earners after tax · Europe · United States

Tax figures use a simplified marginal model with indicative 2026 brackets for a non-US single filer, ignore social contributions, most deductions, wealth taxes, and treaties, and are not advice. Residence rules change often. Verify before acting.

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