Lake Como, Italy
Answers · current to October 2026

Europe, for a high earner.

53 addresses in 20 European countries and territories, ranked by what $1,000,000 of income keeps.

In short, current to October 2026

  • 53 of the 100 addresses on the Patrician.ch board sit in 20 European countries and territories.
  • Monaco is the only one with no personal income tax. The next lowest effective rate on $1,000,000 is 6% in Gibraltar.
  • Inside the European Union, Prague in the Czech Republic keeps the most, at an effective 22%.
  • 11 European countries on the board run a special tax regime for arriving foreigners: Gibraltar, Jersey, Switzerland, Cyprus, Malta, Greece, Spain, the United Kingdom, Italy, France and Portugal. A regime you qualify for can change the rate a great deal, and each address page names the one that applies.
  • Figures are current to October 2026. Several European regimes changed inside the last 24 months, and each address page names the month.

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 in Europe for a high earner, 2026, patrician.ch/answers/best-countries-in-europe-for-high-earners/, October 2026.

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By the Patrician.ch research desk · Updated 5 November 2026 · 9 min read
Ranked

The top 15 in Europe, on $1,000,000.

Effective income tax on $1,000,000 for a single filer. The regime for arrivals, where one applies, is named on each address page.

01Monaco
Monaco 🇲🇨 Monaco$10M kept after tax over 10 years, no capital gains tax
0%
02Gibraltar
Gibraltar 🇬🇮 Gibraltar$9.4M kept after tax over 10 years, no capital gains tax, special regime for arrivals
6%
03Andorra la Vella
Andorra la Vella 🇦🇩 Andorra$9.0M kept after tax over 10 years, no capital gains tax
10%
04Tivat, Montenegro
Tivat 🇲🇪 Montenegro$8.3M kept after tax over 10 years, 17% on gains
17%
05Vaduz, Liechtenstein
Vaduz 🇱🇮 Liechtenstein$8.2M kept after tax over 10 years, no capital gains tax, wealth tax 0.8%
18%
06Jersey
Jersey 🇯🇪 Jersey$8M kept after tax over 10 years, no capital gains tax, special regime for arrivals
20%
07Zug, Switzerland
Zug 🇨🇭 Switzerland$7.9M kept after tax over 10 years, no capital gains tax, wealth tax 0.22%, special regime for arrivals
21%
08Prague, Czech Republic
Prague 🇨🇿 Czech Republic$7.8M kept after tax over 10 years, no capital gains tax
22%
09Lucerne, Switzerland
Lucerne 🇨🇭 Switzerland$7.2M kept after tax over 10 years, no capital gains tax, wealth tax 0.22%, special regime for arrivals
28%
10St. Moritz, Switzerland
St. Moritz 🇨🇭 Switzerland$7.2M kept after tax over 10 years, no capital gains tax, wealth tax 0.25%, special regime for arrivals
28%
11Hvar, Croatia
Hvar 🇭🇷 Croatia$7.1M kept after tax over 10 years, no tax on gains after 2 years
29%
12Limassol, Cyprus
Limassol 🇨🇾 Cyprus$6.6M kept after tax over 10 years, no capital gains tax, special regime for arrivals
34%
13Valletta, Malta
Valletta 🇲🇹 Malta$6.6M kept after tax over 10 years, no tax on listed share gains, special regime for arrivals
34%
14Lugano, Switzerland
Lugano 🇨🇭 Switzerland$6.5M kept after tax over 10 years, no capital gains tax, wealth tax 0.45%, special regime for arrivals
35%
15Verbier, Switzerland
Verbier 🇨🇭 Switzerland$6.5M kept after tax over 10 years, no capital gains tax, wealth tax 0.6%, special regime for arrivals
36%
See these 2 places for your own income.Monaco and Gibraltar, side by side on your income, passports and family. Free, in the ranking of all 100. Then the Dossier: a written report in 10 chapters on the 3 places that rank first for you. The Dossier is $500. The founding price, $250, holds until 30 November.
Compare them on my income →
Questions

The short answers.

What is the best country in Europe for a high earner in 2026?

Monaco levies no personal income tax and ranks first in Europe on the Patrician.ch board.

After it, Gibraltar (6%) and Andorra la Vella (10%) keep the most of $1,000,000.

Which EU country has the lowest tax for high earners?

The Czech Republic, at an effective 22% on $1,000,000 in Prague.

Croatia follows at 29%. A regime for new arrivals, where one applies, can change the order.

Which European countries have tax regimes for new residents?

Gibraltar, Jersey, Switzerland, Cyprus, Malta, Greece, Spain, the United Kingdom, Italy, France and Portugal each run a special regime for arriving foreigners.

Each carries a qualifying test and most run for a fixed number of years. The full list is on the special regimes page.

Which European countries have no capital gains tax?

22 of the 53 European addresses on the board levy no personal capital gains tax on listed securities, in Monaco, Gibraltar, Andorra, Liechtenstein, Jersey, Switzerland, the Czech Republic, Croatia, Cyprus, Malta, Greece and Luxembourg.

The Dossier: your top 3, on your numbers.A written report on the 3 places that rank first for you, compared line by line on your income, a sale, your passports and your family. 10 chapters, written the moment you pay. Every tax figure carries its official source and the date it was last checked. The Dossier is $500. The founding price, $250, holds until 30 November. Refunded in full within 7 days of delivery, no reason needed.
Read chapters 1 to 3, free →
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Income tax on the published 2026 rules. Social contributions, most deductions and treaties are not modeled. Figures are for a non-US single filer. Wealth tax, an exit and your passports are added when you run the engine on your own numbers. Not advice. Residence rules change often. Verify before acting.

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