Answers · current to October 2026
The best countries for a high earner, after tax.
47 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 October 2026
- 11 countries and territories on the Patrician.ch board tax a mover's income at 0%: the UAE, Uruguay, Anguilla, Monaco, St Kitts and Nevis, the Cayman Islands, Antigua and Barbuda, Turks and Caicos, the Bahamas, Panama and the British Virgin Islands. Uruguay and Panama tax local income and not income earned abroad, in Uruguay for 11 years by qualifying election, then 12% on foreign investment income and gains.
- Among places that tax income, Gibraltar keeps the most of $1,000,000 at Gibraltar, an effective 6%, followed by Andorra at 10% and Bermuda at 11%.
- The highest effective rate on the board is 52% in Tokyo, Japan. Over 10 years a $1,000,000 earner keeps $5.2M 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 October 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.
Each address on this page was last checked against its official sources between and . The sources for each are named on its page.
Source: the Patrician.ch board, an original ranking of 100 residence addresses across 47 countries and territories. Tax rates, thresholds and routes are sourced. Cost, safety, schools, sun and beauty are Patrician.ch editorial indices. Figures current to October 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/, October 2026.
