36 of the 100 addresses levy nothing on a disposal by a resident individual, ordered by what $1,000,000 of income also keeps there.
In short, 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, Countries with no capital gains tax 2026: the 36, patrician.ch/answers/countries-with-no-capital-gains-tax/, September 2026.
Every address below charges nothing on a resident capital gain. They are ordered by what a single filer keeps from $1,000,000 of income over 10 years, because the gain is one event and the income is every year.
On the Patrician board, 36 of 100 addresses across 37 countries levy no personal capital gains tax on a disposal by a resident individual: Abu Dhabi, Anguilla, Bora Bora, Christophe Harbour, Dubai, Geneva, George Town, Gibraltar, Grand Baie, Gstaad, Gustavia, Hong Kong, Jersey, Limassol, Lucerne, Lugano, Monaco, Montreux, Nassau, Panama City, Platinum Coast, Prague, Providenciales, Punta del Este, Queenstown, San Juan, Singapore, St John's, St. Moritz, Tucker's Town, Vaduz, Verbier, Virgin Gorda, Zermatt, Zug, Zurich.
Not locally, on a resident disposal.
The origin country can still claim a gain that accrued while you were resident there. Several origins apply a deemed disposition on departure or a claw back if you return within a set period, which is modeled separately per origin.
No. Effective income tax on $1,000,000 across those 36 addresses ranges from 0% to 38%, and several levy an annual wealth tax on net assets.
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.