The short answer: San Juan, at 4% on $1M under Act 60. Everywhere else a US citizen pays at least the federal 33%, so Dubai costs exactly what Miami does, and leaving the country saves only the state tax.
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, Where should a US citizen live to pay less tax? 2026, 100 places, patrician.ch/answers/where-should-a-us-citizen-live-to-pay-less-tax/, September 2026.
Effective income tax on $1M a year for a single US citizen, federal tax counted wherever the address is. Ties at the federal floor are ordered by the engine's default reading.
The same $1M at the US addresses on the board, and what the move to a 0% country saves a US citizen each year.
| Address | Effective on $1M | Saved a year by moving abroad |
|---|---|---|
| Maui | 44% | $110K |
| Montecito | 43% | $104K |
| Beverly Hills | 43% | $104K |
| Los Angeles | 43% | $104K |
| Newport Beach | 43% | $104K |
| San Francisco | 43% | $104K |
| San Diego | 43% | $104K |
| New York | 43% | $103K |
| The Hamptons | 39% | $65K |
| Aspen | 37% | $44K |
| Miami | 33% | nothing |
| Palm Beach | 33% | nothing |
| Bal Harbour | 33% | nothing |
| Naples | 33% | nothing |
| Boca Raton | 33% | nothing |
| Austin | 33% | nothing |
Income tax only, single filer, indicative 2026 headline rates. The foreign earned income exclusion covers a capped slice of salary and none of the investment income, so it is left out at $1M.
Every US address ranked: where a high earner should live in the US. What leaving costs: the US exit rules.
No. The United States taxes citizens on worldwide income wherever they live, so a US citizen pays at least the federal 33% on $1M anywhere on the board except Puerto Rico.
Moving abroad saves the state and city tax only, the same saving as moving to Florida or Texas.
San Juan, at 4% on $1M for a bona fide resident under Act 60.
Bona fide residence means 183 days a year and a closer connection to the island. Gains that accrued before the move stay federally taxable.
Only the state part. On $1M a US citizen in Dubai pays the federal 33%, the same as in Miami.
From New York that saves $103K a year, from California $104K.
Close to it for Puerto Rico source income. Act 60 sets 4% on export services income for a bona fide resident, and no federal income tax applies to it.
A decree application filed by 31 December 2026 keeps 0% on Puerto Rico sourced interest, dividends and post-move gains through 2035. One filed from 1 January 2027 pays 4%.
Yes. The US taxes an estate at 40% above $15M per person in 2026. A US citizen spouse inherits free.
Only renouncing citizenship ends it.
No exit tax for a non citizen leaving the US.
A US citizen or long term green card holder is taxed worldwide after leaving. Renouncing triggers the expatriation tax, a deemed sale of everything at 23.8% on gains above the annual exclusion.
The engine takes what you earn and what you hold, then orders every address on the board against it.
Rank the board against my position →90 seconds. No account, no payment.
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.