A $10,000,000 liquidity event and $1,000,000 a year of income, ranked on what is kept over 10 years, with what the country you leave charges on the way out.
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 founder live before an exit? 2026, patrician.ch/answers/where-to-live-before-an-exit/, September 2026.
Kept over 10 years, after income tax and capital gains tax at the new residence. Ties are ordered by the engine's default reading of everything else. The exit charge of the country you leave is not netted in, because it depends on that country.
On a $10,000,000 exit and $1,000,000 a year of income, 14 addresses tie at $20M kept over 10 years, led on the engine's default weights by Gustavia, Abu Dhabi and Dubai.
36 addresses take nothing on the gain. What separates them is the income tax, the route in and what the country you leave charges on the way out.
36 of the 100 addresses on the board levy no personal capital gains tax on a resident individual's disposal of listed securities.
Unlisted shares and a sale structured through a company can be treated differently. The full list is on the no capital gains tax page.
It depends on the country you leave: 8 of the 18 origins modeled tax unrealized gains when residence ends, Toronto, Paris, Tel Aviv, Sydney, Munich, Amsterdam, Oslo and Johannesburg.
London has no exit tax as such but taxes gains realized abroad if you return within 5 full tax years. A US citizen stays taxed on worldwide gains wherever they live.
Before the gain is realized, and far enough before it that the move is real under the residence test of the country you leave.
Several origins look back after departure. The UK rule runs 5 full tax years, and France's charge lapses only after 2 or 5 years depending on the holding.
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.