Answers · current to September 2026

No income tax, 2026.

14 of the 100 addresses tax a mover's income at 0%, ordered by the engine's reading of everything else.

In short, current to September 2026

  • 14 of the 100 addresses on the Patrician.ch board tax a mover's income at 0%, in 13 countries and territories: St Barths, the UAE, Anguilla, Uruguay, Monaco, St Kitts and Nevis, Antigua and Barbuda, Turks and Caicos, the Cayman Islands, the Bahamas, French Polynesia, the British Virgin Islands and Panama.
  • 11 of them levy no personal income tax at all. Uruguay and Panama tax local income and not income earned abroad. St Barths stops taxing local income only after a qualifying period of residence.
  • All 14 also levy no capital gains tax, and none levies an annual wealth tax.
  • Once tax is equal, the engine's default weights rank Gustavia first, then Abu Dhabi and Dubai, 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 September 2026. Confirm residence terms with counsel before relying on any of them.

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 income tax 2026: the 14 addresses, patrician.ch/answers/countries-with-no-income-tax/, September 2026.

Ranked

The 14, ordered by everything else.

Every address below keeps $1,000,000 of income in full. The order is the engine's default reading of safety, schools, sun, beauty, cost and the route in.

01
Gustavia 🇫🇷 St Barthsno capital gains tax, route in: Founder & talent, cost 132, safety 9 of 10
0%
02
Abu Dhabi 🇦🇪 UAEno capital gains tax, route in: Residence by investment, cost 70, safety 9 of 10
0%
03
Dubai 🇦🇪 UAEno capital gains tax, route in: Residence by investment, cost 74, safety 9 of 10
0%
04
Anguilla 🇦🇮 Anguillano capital gains tax, route in: Lump sum residence, cost 95, safety 7 of 10
0%
05
Punta del Este 🇺🇾 Uruguayno capital gains tax, route in: Residence by investment, cost 75, safety 8 of 10
0%
06
Monaco 🇲🇨 Monacono capital gains tax, route in: Residence by investment, cost 125, safety 10 of 10
0%
07
Christophe Harbour 🇰🇳 St Kitts and Nevisno capital gains tax, route in: Citizenship by investment, cost 70, safety 6 of 10
0%
08
St John's 🇦🇬 Antigua and Barbudano capital gains tax, route in: Citizenship by investment, cost 82, safety 6 of 10
0%
09
Providenciales 🇹🇨 Turks and Caicosno capital gains tax, route in: Residence by investment, cost 125, safety 7 of 10
0%
10
George Town 🇰🇾 Cayman Islandsno capital gains tax, route in: Residence by investment, cost 105, safety 8 of 10
0%
11
Nassau 🇧🇸 Bahamasno capital gains tax, route in: Residence by investment, cost 95, safety 6 of 10
0%
12
Bora Bora 🇵🇫 French Polynesiano capital gains tax, route in: Founder & talent, cost 135, safety 8 of 10
0%
13
Virgin Gorda 🇻🇬 British Virgin Islandsno capital gains tax, route in: Remote work visa, cost 95, safety 8 of 10
0%
14
Panama City 🇵🇦 Panamano capital gains tax, route in: Residence by investment, cost 62, safety 6 of 10
0%
Questions

The short answers.

Which countries have no income tax in 2026?

10 countries and territories on the Patrician.ch board levy no personal income tax at all: the UAE, Anguilla, Monaco, St Kitts and Nevis, Antigua and Barbuda, Turks and Caicos, the Cayman Islands, the Bahamas, French Polynesia and the British Virgin Islands.

Uruguay and Panama tax local income and not income earned abroad. St Barths stops taxing local income only after a qualifying period of residence. That puts 14 of the 100 addresses at 0% for a mover whose income is earned abroad.

Can a foreigner move to a country with no income tax?

Yes. All 14 have a published investment, residence or talent route.

Routes in include Gustavia (founder & talent), Abu Dhabi (residence by investment, founder & talent, remote work visa), Dubai (residence by investment, founder & talent, remote work visa) and Anguilla (lump sum residence, residence by investment).

Is Dubai tax free for a high earner?

On personal income, yes. Dubai levies no personal income tax and no capital gains tax on a resident individual, so $1,000,000 of salary or investment income is kept in full.

The UAE charges 9% corporate tax on business profits above AED 375,000, which matters to a founder paid through a company.

Which no income tax country is best to live in?

Gustavia ranks first of the 14 on the engine's default weights, ahead of Abu Dhabi and Dubai.

With tax equal, safety, schools, sun, beauty, cost and the route in decide the order. Your own weights reorder it.

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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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