Countries with no capital gains tax 2026: the 39

No capital gains tax, 2026.

39 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 October 2026

39 of the 100 addresses on the Patrician.ch board levy no capital gains tax on a disposal by a resident individual. They are Abu Dhabi, Andorra la Vella, Anguilla, Athens, Bora Bora, Christophe Harbour, Dubai, Geneva, George Town, Gibraltar and 29 more.
A $5,000,000 liquidity event realized after residence begins is not taxed locally in all 39. The origin country applies its own rules to a gain that accrued while you were resident there.
No capital gains tax does not mean no income tax. Across those 39, the effective rate on $1,000,000 of income ranges from 0% to 43%.
Figures are current to October 2026, modeled on indicative 2026 headline brackets. Confirm with counsel before relying on any of them.

Each address on this page was last checked against its official sources between 14 October 2026 and 30 October 2026. 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 7 November 2026. Cite as: Patrician.ch, Countries with no capital gains tax 2026: the 39, patrician.ch/answers/countries-with-no-capital-gains-tax/, October 2026.

Ranked

The 39, ordered by what income keeps.

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.

Dubai 🇦🇪 UAE0% effective on $1M of income

$10M

Abu Dhabi 🇦🇪 UAE0% effective on $1M of income

$10M

Punta del Este 🇺🇾 Uruguay0% effective on $1M of income, special regime for arrivals

$10M

Anguilla 🇦🇮 Anguilla0% effective on $1M of income

$10M

Monaco 🇲🇨 Monaco0% effective on $1M of income

$10M

Christophe Harbour 🇰🇳 St Kitts and Nevis0% effective on $1M of income

$10M

George Town 🇰🇾 Cayman Islands0% effective on $1M of income

$10M

St John's 🇦🇬 Antigua and Barbuda0% effective on $1M of income

$10M

Providenciales 🇹🇨 Turks and Caicos0% effective on $1M of income

$10M

Nassau 🇧🇸 Bahamas0% effective on $1M of income

$10M

Panama City 🇵🇦 Panama0% effective on $1M of income

$10M

Virgin Gorda 🇻🇬 British Virgin Islands0% effective on $1M of income

$10M

Gibraltar 🇬🇮 Gibraltar6% effective on $1M of income, special regime for arrivals

$9.4M

Andorra la Vella 🇦🇩 Andorra10% effective on $1M of income

$9.0M

Tucker's Town 🇧🇲 Bermuda11% effective on $1M of income

$8.9M

Hong Kong 🇭🇰 Hong Kong SAR15% effective on $1M of income

$8.5M

Vaduz 🇱🇮 Liechtenstein18% effective on $1M of income

$8.2M

Jersey 🇯🇪 Jersey20% effective on $1M of income, special regime for arrivals

$8M

Singapore 🇸🇬 Singapore21% effective on $1M of income

$7.9M

Zug 🇨🇭 Switzerland21% effective on $1M of income, special regime for arrivals

$7.9M

Prague 🇨🇿 Czech Republic22% effective on $1M of income

$7.8M

Bora Bora 🇵🇫 French Polynesia25% effective on $1M of income

$7.5M

Platinum Coast 🇧🇧 Barbados27% effective on $1M of income

$7.3M

Lucerne 🇨🇭 Switzerland28% effective on $1M of income, special regime for arrivals

$7.2M

St. Moritz 🇨🇭 Switzerland28% effective on $1M of income, special regime for arrivals

$7.2M

Hvar 🇭🇷 Croatia29% effective on $1M of income

$7.1M

Limassol 🇨🇾 Cyprus34% effective on $1M of income, special regime for arrivals

$6.6M

Valletta 🇲🇹 Malta34% effective on $1M of income, special regime for arrivals

$6.6M

Lugano 🇨🇭 Switzerland35% effective on $1M of income, special regime for arrivals

$6.5M

Verbier 🇨🇭 Switzerland36% effective on $1M of income, special regime for arrivals

$6.5M

Zermatt 🇨🇭 Switzerland36% effective on $1M of income, special regime for arrivals

$6.5M

Zurich 🇨🇭 Switzerland36% effective on $1M of income

$6.4M

Gstaad 🇨🇭 Switzerland36% effective on $1M of income, special regime for arrivals

$6.4M

Queenstown 🇳🇿 New Zealand38% effective on $1M of income, special regime for arrivals

$6.2M

Geneva 🇨🇭 Switzerland40% effective on $1M of income, special regime for arrivals

$6.0M

Montreux 🇨🇭 Switzerland41% effective on $1M of income, special regime for arrivals

$5.9M

Athens 🇬🇷 Greece43% effective on $1M of income, special regime for arrivals

$5.7M

Mykonos 🇬🇷 Greece43% effective on $1M of income, special regime for arrivals

$5.7M

Luxembourg 🇱🇺 Luxembourg43% effective on $1M of income

$5.7M

What a spouse and children pay when an estate passes, for all 47 countries and territories on the board: countries with no inheritance tax.

See these 2 places for your own income.Dubai and Abu Dhabi, 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.

Which countries have no capital gains tax in 2026?

On the Patrician.ch board, 39 of 100 addresses across 28 countries and territories levy no personal capital gains tax on a disposal by a resident individual: Abu Dhabi, Andorra la Vella, Anguilla, Athens, Bora Bora, Christophe Harbour, Dubai, Geneva, George Town, Gibraltar, Gstaad, Hong Kong, Hvar, Jersey, Limassol, Lucerne, Lugano, Luxembourg, Monaco, Montreux, Mykonos, Nassau, Panama City, Platinum Coast, Prague, Providenciales, Punta del Este, Queenstown, Singapore, St John's, St. Moritz, Tucker's Town, Vaduz, Valletta, Verbier, Virgin Gorda, Zermatt, Zug, Zurich.

In Andorra la Vella, Athens, Hvar, Luxembourg, Mykonos, Panama City, Prague, Punta del Este, Valletta the 0% holds on a condition the place's page sets out.

Do those places tax a crypto or equity exit?

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.

Does no capital gains tax mean no tax at all?

No. Effective income tax on $1,000,000 across those 39 addresses ranges from 0% to 43%, and several levy an annual wealth tax on net assets.

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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The income tax of Dubai, Abu Dhabi, Punta del Este, Anguilla, Monaco and Christophe Harbour, side by side on 2026 rates. Your readers type their own salary and the places reorder. Free on any site, with the credit line under it.

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