Where you keep the most of $1M, $3M or $10M.
The addresses that take nothing on the model, then the order of the rest as income rises, because a flat rate, a cap and a progressive table do not rank the same at every level.
In short, current to October 2026
- 12 of the 100 addresses tax a mover's income at 0% at any level, so $1M, $3M or $10M a year is kept in full: Dubai, Abu Dhabi, Punta del Este, Anguilla, Monaco, Christophe Harbour, George Town, St John's, Providenciales, Nassau, Panama City and Virgin Gorda. 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.
- Where income is taxed, Gibraltar takes the least at all 3 levels: 6% on $1M, 2% on $3M and 1% on $10M.
- Tucker's Town is the address whose rate falls furthest as income rises, from 11% at $1M to 1% at $10M, which points to a cap at the top.
- At $10,000,000 a year, a 0% address keeps $5.6M a year more than Tokyo, the highest effective rate on the board at that income.
- Figures are current to October 2026, modeled on indicative 2026 headline rates for a non-US single filer. Where an address is modeled on its regime for arrivals, its page names the regime.
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, Where you keep the most of $1M, $3M or $10M a year, 2026, patrician.ch/answers/where-you-keep-the-most-of-1m-3m-10m/, October 2026.
