Answers · current to October 2026
No income tax, 2026.
12 of the 100 addresses tax a mover's income at 0%, ordered by the engine's reading of everything else.
In short, current to October 2026
- 12 of the 100 addresses on the Patrician.ch board tax a mover's income at 0%, in 11 countries and territories: 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.
- 10 of them levy no personal income tax at all. 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.
- Anguilla and the British Virgin Islands levy no income tax but take a payroll levy from wages earned there, 3% of an employee's pay above EC$2,000 a month in Anguilla, which the 0% leaves out.
- All 12 also levy no capital gains tax on shares listed abroad, and 1 levies an annual wealth tax.
- Once tax is equal, the engine's default weights rank Dubai first, then Abu Dhabi and Punta del Este, on safety, schools, sun, beauty, cost and the route in.
- A US citizen still owes US federal tax on worldwide income while living in any of them.
- Figures are current to October 2026. Confirm residence terms with counsel before relying on any of them.
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, Countries with no income tax 2026: the 12 addresses, patrician.ch/answers/countries-with-no-income-tax/, October 2026.
