Answers · current to September 2026

If you are rich, where to live.

At a large balance sheet the order changes. Wealth tax, capital gains and what your children pay at death cost more than income tax, so this ranking starts from the addresses that tax none of the 4.

In short, current to September 2026

  • 14 of the 100 addresses on the Patrician.ch board tax neither income, capital gains on listed securities, nor net wealth. 13 of them, in 12 countries and territories, also leave a spouse and children untaxed at death.
  • Ranked by the engine's default reading of safety, schools, sun, beauty, cost and the route in, the first 3 of those 13 are Abu Dhabi, Dubai and Anguilla.
  • Gustavia taxes nothing while you live and still charges children at death. St Barths levies succession and gift duties under its own Code des contributions, on children as well as more distant heirs. The 2024 revision sets a €150,000 allowance per child and a 25% base rate on gifts in the direct line. It is left off the ranking below.
  • 24 addresses in 4 countries levy an annual wealth tax. The highest top rate on the board is 3.5% in Marbella. On $100M of net assets that is up to $3.5M a year at the top rate, up to $35.0M over 10 years.
  • Inheritance is read as it falls on a spouse and children under the local rule. A US citizen stays inside the federal estate tax wherever they live, and the heir's own residence can bring in another country's tax.
  • Figures are current to September 2026.

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 country to live in if you are rich, 2026: 13 that tax nothing, patrician.ch/answers/best-country-to-live-if-you-are-rich/, September 2026.

Ranked

The top 13 that tax income, gains, wealth and heirs at 0%.

Ordered by the engine's default weights, since tax is equal across all of them.

01
Abu Dhabi 🇦🇪 UAEno inheritance tax, cost 70, safety 9 of 10, schools 8 of 10
0%
02
Dubai 🇦🇪 UAEno inheritance tax, cost 74, safety 9 of 10, schools 8 of 10
0%
03
Anguilla 🇦🇮 Anguillano inheritance tax, cost 95, safety 7 of 10, schools 5 of 10
0%
04
Punta del Este 🇺🇾 Uruguayno inheritance tax, cost 75, safety 8 of 10, schools 6 of 10
0%
05
Monaco 🇲🇨 Monacospouse and children exempt, cost 125, safety 10 of 10, schools 8 of 10
0%
06
Christophe Harbour 🇰🇳 St Kitts and Nevisno inheritance tax, cost 70, safety 6 of 10, schools 5 of 10
0%
07
St John's 🇦🇬 Antigua and Barbudano inheritance tax, cost 82, safety 6 of 10, schools 5 of 10
0%
08
Providenciales 🇹🇨 Turks and Caicosno inheritance tax, cost 125, safety 7 of 10, schools 5 of 10
0%
09
George Town 🇰🇾 Cayman Islandsno inheritance tax, cost 105, safety 8 of 10, schools 7 of 10
0%
10
Nassau 🇧🇸 Bahamasno inheritance tax, cost 95, safety 6 of 10, schools 6 of 10
0%
11
Bora Bora 🇵🇫 French Polynesiano inheritance tax, cost 135, safety 8 of 10, schools 4 of 10
0%
12
Virgin Gorda 🇻🇬 British Virgin Islandsno inheritance tax, cost 95, safety 8 of 10, schools 3 of 10
0%
13
Panama City 🇵🇦 Panamano inheritance tax, cost 62, safety 6 of 10, schools 6 of 10
0%

Tax free in life, not at death.

These tax neither income, gains nor wealth, and still charge children when an estate passes.

01
Gustavia 🇫🇷 St BarthsSt Barths levies succession and gift duties under its own Code des contributions, on children as well as more distant heirs. The 2024 revision sets a €150,000 allowance per child and a 25% base rate on gifts in the direct line.
Yes

The full inheritance picture, all 48 countries on the board: countries with no inheritance tax.

Questions

The short answers.

What is the best country to live in if you are rich?

Abu Dhabi in the UAE ranks first on the Patrician.ch board among the 13 addresses that tax neither income, gains, wealth nor a child's inheritance.

Dubai and Anguilla follow. Among them the order is set by safety, schools, sun, cost and the route in.

What is the best country for billionaires to live in?

At that scale the question is wealth tax, capital gains and what heirs pay. 13 addresses on the board levy none of them, and none taxes income either.

The first 3 on the engine's default reading are Abu Dhabi, Dubai and Anguilla.

Where can you live tax free and leave everything to your children?

13 addresses on the board, among them Abu Dhabi, Dubai, Anguilla, Punta del Este and Monaco.

Each taxes neither income, gains nor wealth, and spares a spouse and children at death. A US citizen still owes federal estate tax above $15M per person.

Is St Barths tax free?

In life, yes: Gustavia taxes neither a resident's income, capital gains nor wealth.

At death, no. St Barths levies succession and gift duties under its own Code des contributions, on children as well as more distant heirs. The 2024 revision sets a €150,000 allowance per child and a 25% base rate on gifts in the direct line.

Which countries have a wealth tax?

On the board, Spain, France, Switzerland and Liechtenstein.

The full list with rates is on the wealth tax page.

How much does a wealth tax cost on $100 million?

Up to $3.5M a year at the top rate on the board, in Marbella.

The lowest top rate among the 24 addresses that levy one is 0.2% in Vaduz.

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Your position, not the average

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

The engine takes what you earn and what you hold, then orders every address on the board against it.

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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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