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 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 you keep the most of $1M, $3M or $10M a year, 2026, patrician.ch/answers/where-you-keep-the-most-of-1m-3m-10m/, September 2026.
Effective income tax rate for a single filer. The 14 addresses at 0% sit above all of these at every level.
| Rank | $1M a year | $3M a year | $10M a year |
|---|---|---|---|
| 1 | San Juan 4% | San Juan 4% | San Juan 4% |
| 2 | Tucker's Town 9% | Tucker's Town 9% | Gibraltar 7% |
| 3 | Andorra la Vella 10% | Andorra la Vella 10% | Tucker's Town 9% |
| 4 | Hong Kong 16% | Gibraltar 10% | Andorra la Vella 10% |
| 5 | Vaduz 17% | Hong Kong 16% | Hong Kong 16% |
| 6 | Tivat 17% | Tivat 17% | Tivat 17% |
| 7 | Zug 20% | Vaduz 19% | Vaduz 20% |
| 8 | Grand Baie 20% | Grand Baie 20% | Grand Baie 20% |
| 9 | Jersey 20% | Jersey 20% | Jersey 20% |
| 10 | Singapore 21% | Zug 22% | Zug 23% |
At 14 addresses a mover keeps all of it, since income is taxed at 0% on the model: Gustavia, Abu Dhabi, Dubai, Anguilla, Punta del Este and 9 more.
Where income is taxed, San Juan takes the least, an effective 4%, leaving $960K of $1M.
At 14 addresses a mover keeps all of it, since income is taxed at 0% on the model: Gustavia, Abu Dhabi, Dubai, Anguilla, Punta del Este and 9 more.
Where income is taxed, San Juan takes the least, an effective 4%, leaving $2.9M of $3M.
At 14 addresses a mover keeps all of it, since income is taxed at 0% on the model: Gustavia, Abu Dhabi, Dubai, Anguilla, Punta del Este and 9 more.
Where income is taxed, San Juan takes the least, an effective 4%, leaving $9.6M of $10M.
Yes. A progressive table, a flat rate and a capped regime rank differently at $1M and at $10M.
Gibraltar is the clearest case, from 21% at $1M to 7% at $10M.
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.