Tax treaty + regime pack
Special regimes, treaty rates, brackets, and country tax profiles in one report.
About this report
- Use case
- Screen jurisdictions by special regimes and treaty-rate frictions before deeper advice.
- Audience
- People comparing cross-border tax planning jurisdictions
- Sources
- tax, tax_treaties, tax_special_regimes, tax_brackets
- Shape
- 5 blocks · Advanced
Tax Treaty + Regime Pack
A cross-border tax screening report across special regimes, treaty rates, and brackets.
Special Regimes
Updated 2026-05-03 12:10:38
| Regime | Country | Type | Flat rate | Exemption rate | Duration years |
|---|---|---|---|---|---|
| Act 60 - Individual Investor (Chapter 2) | Puerto Rico | exemption | 0.0% | 100.0% | 15 |
| Corporate Tax Deferral (0% on Retained Profits) | Estonia | deferral | 0.0% | — | — |
| Virtual Zone IT Company | Georgia | free_zone | 0.0% | — | — |
| Bitcoin Legal Tender Status | El Salvador | exemption | 0.0% | 100.0% | — |
| Free Zone Regime | United Arab Emirates | free_zone | 0.0% | — | — |
| Pioneer Certificate Incentive (PC) | Singapore | exemption | 0.0% | — | 15 |
| IT Park Resident Status | Uzbekistan | flat_rate | 1.0% | — | — |
| Small Business Status (1% Tax) | Georgia | flat_rate | 1.0% | — | — |
| Labuan International Business and Financial Centre | Malaysia | flat_rate | 3.0% | — | — |
| Global Business Licence (GBL) | Mauritius | percentage_exemption | 3.0% | 80.0% | — |
| Simples Nacional | Brazil | flat_rate | 4.0% | — | — |
| Act 60 - Export Services (Chapter 3) | Puerto Rico | flat_rate | 4.0% | — | 15 |
| Development & Expansion Incentive (DEI) | Singapore | flat_rate | 5.0% | — | 10 |
| Pensioner Regime (7% Flat) | Greece | flat_rate | 7.0% | — | 15 |
| Economic Zones & High-Tech Parks | Vietnam | exemption | 10.0% | — | 15 |
| ICT Sector Tax Incentives | Rwanda | flat_rate | 15.0% | — | 7 |
| Global Residence Programme (GRP) | Malta | flat_rate | 15.0% | — | — |
| Nairobi International Financial Centre | Kenya | flat_rate | 15.0% | — | 7 |
| Malta Retirement Programme | Malta | flat_rate | 15.0% | — | — |
| Special Economic Zones | South Africa | flat_rate | 15.0% | — | — |
| Long-Term Resident (LTR) Visa Tax Benefits | Thailand | flat_rate | 17.0% | — | 10 |
| Zonas Francas (Free Trade Zones) | Colombia | flat_rate | 20.0% | — | — |
| IFICI (NHR 2.0) | Portugal | non_dom | 20.0% | — | 10 |
| Ley Beckham (Inbound Assignees) | Spain | flat_rate | 24.0% | — | 6 |
| Foreign Expert Tax Regime | Finland | impatriate | 25.0% | — | 7 |
| Researcher/Key Employee Tax Scheme | Denmark | flat_rate | 27.0% | — | 7 |
| Non-Dom Remittance Basis | United Kingdom | non_dom | — | — | — |
| FIG Regime (Foreign Income & Gains) | United Kingdom | exemption | — | — | 4 |
| Non-Domicile Regime | Cyprus | non_dom | — | — | 17 |
| Barbados Welcome Stamp | Barbados | exemption | — | 100.0% | 1 |
Treaty Withholding
No rows returned for this block yet.
Personal vs Corporate Tax
Updated 2026-05-03 12:10:38
| Country | Tax system | Top personal rate | Corporate tax rate |
|---|---|---|---|
| Qatar | territorial | 0.0% | 10.0% |
| United Arab Emirates | territorial | 0.0% | 9.0% |
| Antigua and Barbuda | none | 0.0% | 25.0% |
| Anguilla | none | 0.0% | 0.0% |
| Turks and Caicos | none | 0.0% | 0.0% |
| Somalia | territorial | 0.0% | 10.0% |
| Bermuda | none | 0.0% | 15.0% |
| Cayman Islands | none | 0.0% | 0.0% |
| Saint Kitts and Nevis | none | 0.0% | 33.0% |
| Oman | territorial | 0.0% | 15.0% |
| British Virgin Islands | none | 0.0% | 0.0% |
| Kuwait | none | 0.0% | 15.0% |
| Bahamas | none | 0.0% | 0.0% |
| Saudi Arabia | territorial | 0.0% | 20.0% |
| Brunei | territorial | 0.0% | 18.5% |
| Monaco | none | 0.0% | 25.0% |
| Bahrain | none | 0.0% | 0.0% |
| Saint Barthelemy | none | 0.0% | 0.0% |
| North Korea | territorial | 0.0% | 25.0% |
| Guatemala | territorial | 7.0% | 25.0% |
| Turkmenistan | worldwide | 10.0% | 8.0% |
| East Timor | territorial | 10.0% | 10.0% |
| Kosovo | worldwide | 10.0% | 10.0% |
| Kyrgyzstan | worldwide | 10.0% | 10.0% |
| North Macedonia | worldwide | 10.0% | 10.0% |
| Bosnia and Herzegovina | worldwide | 10.0% | 10.0% |
| Serbia | worldwide | 10.0% | 15.0% |
| Bulgaria | worldwide | 10.0% | 10.0% |
| Andorra | worldwide | 10.0% | 10.0% |
| Paraguay | territorial | 10.0% | 10.0% |
| Micronesia | territorial | 10.0% | 21.0% |
| Romania | worldwide | 10.0% | 16.0% |
| Switzerland | worldwide | 11.5% | 8.5% |
| Uzbekistan | worldwide | 12.0% | 15.0% |
| Macau | territorial | 12.0% | 12.0% |
| Palau | territorial | 12.0% | 4.0% |
| Marshall Islands | territorial | 12.0% | 3.0% |
| Moldova | worldwide | 12.0% | 12.0% |
| Tajikistan | worldwide | 13.0% | 18.0% |
| Bolivia | territorial | 13.0% | 25.0% |
Tax Brackets
Updated 2026-05-03 12:10:38
| Country | Tax type | Filing status | Rate | Bracket min | Bracket max |
|---|---|---|---|---|---|
| Costa Rica | personal_income | — | 0.0% | — | — |
| France | personal_income | — | 0.0% | — | — |
| Singapore | personal_income | — | 0.0% | — | — |
| Nigeria | personal_income | — | 0.0% | — | — |
| Chile | personal_income | — | 0.0% | — | — |
| Australia | personal_income | — | 0.0% | — | — |
| Luxembourg | personal_income | — | 0.0% | — | — |
| Germany | personal_income | — | 0.0% | — | — |
| Albania | personal_income | — | 0.0% | — | — |
| Egypt | personal_income | — | 0.0% | — | — |
| Austria | personal_income | — | 0.0% | — | — |
| Colombia | personal_income | — | 0.0% | — | — |
| Nicaragua | personal_income | — | 0.0% | — | — |
| Brazil | personal_income | — | 0.0% | — | — |
| Andorra | personal_income | — | 0.0% | — | — |
| Aruba | personal_income | — | 0.0% | — | — |
| Kosovo | personal_income | — | 0.0% | — | — |
| Haiti | personal_income | — | 0.0% | — | — |
| Cambodia | personal_income | — | 0.0% | — | — |
| Cuba | personal_income | — | 0.0% | — | — |
| India | personal_income | — | 0.0% | — | — |
| Morocco | personal_income | — | 0.0% | — | — |
| India | personal_income | — | 0.0% | — | — |
| Uruguay | personal_income | — | 0.0% | — | — |
| Switzerland | personal_income | — | 0.0% | — | — |
| Malta | personal_income | — | 0.0% | — | — |
| El Salvador | personal_income | — | 0.0% | — | — |
| Malaysia | personal_income | — | 0.0% | — | — |
| Montenegro | personal_income | — | 0.0% | — | — |
| Belize | personal_income | — | 0.0% | — | — |
| Saint Lucia | personal_income | — | 0.0% | — | — |
| Philippines | personal_income | — | 0.0% | — | — |
| United Kingdom | personal_income | — | 0.0% | — | — |
| Honduras | personal_income | — | 0.0% | — | — |
| Dominican Republic | personal_income | — | 0.0% | — | — |
| Panama | personal_income | — | 0.0% | — | — |
| Thailand | personal_income | — | 0.0% | — | — |
| Cyprus | personal_income | — | 0.0% | — | — |
| Switzerland | personal_income | — | 0.8% | — | — |
| Switzerland | personal_income | — | 0.9% | — | — |