Low-tax and tax-free jurisdictions
Where remote workers pay little or no tax: no income tax, territorial systems that skip foreign income, flat rates up to 15% and no capital gains tax.
Zero personal income tax
24
countries
Territorial tax systems
44
countries
Low flat rate — up to 15% PIT
30
countries
No capital gains tax
62
countries
Zero personal income tax (24)
These countries impose no personal income tax on residents. Ideal for high earners, entrepreneurs, and remote workers.
| Country | CIT | VAT | CGT | System | Regime |
|---|---|---|---|---|---|
 SA
Saudi Arabia
|
20.0% | 15.0% | 0.0% | Territorial | — |
 OM
Oman
|
15.0% | 5.0% | 0.0% | Territorial | — |
 AE
United Arab Emirates
|
9.0% | 5.0% | 0.0% | Territorial | — |
 KW
Kuwait
|
15.0% | 0.0% | 0.0% | None | — |
 BS
Bahamas
|
0.0% | 10.0% | — | None | — |
 VU
Vanuatu
|
0.0% | 15.0% | — | None | — |
 QA
Qatar
|
10.0% | 0.0% | 0.0% | Territorial | — |
 BN
Brunei
|
18.5% | 0.0% | 0.0% | Territorial | — |
 BH
Bahrain
|
0.0% | 10.0% | 0.0% | None | — |
 AG
Antigua and Barbuda
|
25.0% | 17.0% | — | None | — |
-
SA
Saudi ArabiaTerritorial
- CIT
- 20.0%
- VAT
- 15.0%
- CGT
- 0.0%
-
OM
OmanTerritorial
- CIT
- 15.0%
- VAT
- 5.0%
- CGT
- 0.0%
-
AE
United Arab EmiratesTerritorial
- CIT
- 9.0%
- VAT
- 5.0%
- CGT
- 0.0%
-
KW
KuwaitNone
- CIT
- 15.0%
- VAT
- 0.0%
- CGT
- 0.0%
-
BS
BahamasNone
- CIT
- 0.0%
- VAT
- 10.0%
- CGT
- —
-
VU
VanuatuNone
- CIT
- 0.0%
- VAT
- 15.0%
- CGT
- —
-
QA
QatarTerritorial
- CIT
- 10.0%
- VAT
- 0.0%
- CGT
- 0.0%
-
BN
BruneiTerritorial
- CIT
- 18.5%
- VAT
- 0.0%
- CGT
- 0.0%
-
BH
BahrainNone
- CIT
- 0.0%
- VAT
- 10.0%
- CGT
- 0.0%
-
AG
Antigua and BarbudaNone
- CIT
- 25.0%
- VAT
- 17.0%
- CGT
- —
Territorial tax systems (44)
Foreign-source income is exempt from taxation. Remote work for foreign clients is typically not taxed in these countries.
| Country | PIT | CIT | VAT | CGT | Regime |
|---|---|---|---|---|---|
|
BN
Brunei
|
0.0% | 18.5% | 0.0% | 0.0% | — |
|
AE
United Arab Emirates
|
0.0% | 9.0% | 5.0% | 0.0% | — |
|
QA
Qatar
|
0.0% | 10.0% | 0.0% | 0.0% | — |
|
SA
Saudi Arabia
|
0.0% | 20.0% | 15.0% | 0.0% | — |
|
OM
Oman
|
0.0% | 15.0% | 5.0% | 0.0% | — |
 GT
Guatemala
|
7.0% | 25.0% | 12.0% | 10.0% | — |
 FM
Micronesia
|
10.0% | 3.0% | — | — | — |
 LY
Libya
|
10.0% | 20.0% | 0.0% | 10.0% | — |
 PY
Paraguay
|
10.0% | 10.0% | 10.0% | 8.0% | — |
 MH
Marshall Islands
|
12.0% | 16.0% | 12.0% | — | — |
-
BN
Brunei
- PIT
- 0.0%
- CIT
- 18.5%
- VAT
- 0.0%
- CGT
- 0.0%
-
AE
United Arab Emirates
- PIT
- 0.0%
- CIT
- 9.0%
- VAT
- 5.0%
- CGT
- 0.0%
-
QA
Qatar
- PIT
- 0.0%
- CIT
- 10.0%
- VAT
- 0.0%
- CGT
- 0.0%
-
SA
Saudi Arabia
- PIT
- 0.0%
- CIT
- 20.0%
- VAT
- 15.0%
- CGT
- 0.0%
-
OM
Oman
- PIT
- 0.0%
- CIT
- 15.0%
- VAT
- 5.0%
- CGT
- 0.0%
-
GT
Guatemala
- PIT
- 7.0%
- CIT
- 25.0%
- VAT
- 12.0%
- CGT
- 10.0%
-
FM
Micronesia
- PIT
- 10.0%
- CIT
- 3.0%
- VAT
- —
- CGT
- —
-
LY
Libya
- PIT
- 10.0%
- CIT
- 20.0%
- VAT
- 0.0%
- CGT
- 10.0%
-
PY
Paraguay
- PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 10.0%
- CGT
- 8.0%
-
MH
Marshall Islands
- PIT
- 12.0%
- CIT
- 16.0%
- VAT
- 12.0%
- CGT
- —
Low flat rate — up to 15% PIT (30)
Countries with competitive flat or low progressive personal income tax rates. Sorted by PIT rate (lowest first).
| Country | PIT | CIT | VAT | CGT | System | Regime |
|---|---|---|---|---|---|---|
|
GT
Guatemala
|
7.0% | 25.0% | 12.0% | 10.0% | Territorial | — |
 LI
Liechtenstein
|
8.0% | 12.5% | 8.1% | 0.0% | Worldwide | Non-dom |
 MK
North Macedonia
|
10.0% | 10.0% | 18.0% | 10.0% | Worldwide | — |
 TM
Turkmenistan
|
10.0% | 8.0% | 15.0% | 10.0% | Worldwide | — |
 TL
East Timor
|
10.0% | 10.0% | — | 10.0% | Worldwide | — |
 AD
Andorra
|
10.0% | 10.0% | 4.5% | 10.0% | Worldwide | — |
 BA
Bosnia and Herzegovina
|
10.0% | 10.0% | 17.0% | 10.0% | Worldwide | — |
 BG
Bulgaria
|
10.0% | 10.0% | 20.0% | 10.0% | Worldwide | — |
|
LY
Libya
|
10.0% | 20.0% | 0.0% | 10.0% | Territorial | — |
 KG
Kyrgyzstan
|
10.0% | 10.0% | 12.0% | 10.0% | Worldwide | — |
-
GT
GuatemalaTerritorial
- PIT
- 7.0%
- CIT
- 25.0%
- VAT
- 12.0%
- CGT
- 10.0%
-
LI
LiechtensteinWorldwide
- PIT
- 8.0%
- CIT
- 12.5%
- VAT
- 8.1%
- CGT
- 0.0%
-
MK
North MacedoniaWorldwide
- PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 18.0%
- CGT
- 10.0%
-
TM
TurkmenistanWorldwide
- PIT
- 10.0%
- CIT
- 8.0%
- VAT
- 15.0%
- CGT
- 10.0%
-
TL
East TimorWorldwide
- PIT
- 10.0%
- CIT
- 10.0%
- VAT
- —
- CGT
- 10.0%
-
AD
AndorraWorldwide
- PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 4.5%
- CGT
- 10.0%
-
BA
Bosnia and HerzegovinaWorldwide
- PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 17.0%
- CGT
- 10.0%
-
BG
BulgariaWorldwide
- PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 20.0%
- CGT
- 10.0%
-
LY
LibyaTerritorial
- PIT
- 10.0%
- CIT
- 20.0%
- VAT
- 0.0%
- CGT
- 10.0%
-
KG
KyrgyzstanWorldwide
- PIT
- 10.0%
- CIT
- 10.0%
- VAT
- 12.0%
- CGT
- 10.0%
No capital gains tax (62)
These countries do not levy capital gains tax on investment gains. Favorable for investors, traders, and crypto holders.
| Country | PIT | CIT | VAT | System | Regime |
|---|---|---|---|---|---|
|
SA
Saudi Arabia
|
0.0% | 20.0% | 15.0% | Territorial | — |
 BO
Bolivia
|
13.0% | 25.0% | 13.0% | Territorial | — |
 NA
Namibia
|
37.0% | 31.0% | 15.0% | Territorial | — |
 ZM
Zambia
|
37.0% | 30.0% | 16.0% | Territorial | — |
|
OM
Oman
|
0.0% | 15.0% | 5.0% | Territorial | — |
 NZ
New Zealand
|
39.0% | 28.0% | 15.0% | Worldwide | Nomad Non-dom |
 CU
Cuba
|
50.0% | 35.0% | — | Worldwide | — |
|
AE
United Arab Emirates
|
0.0% | 9.0% | 5.0% | Territorial | — |
 CH
Switzerland
|
11.5% | 8.5% | 8.1% | Worldwide | Non-dom |
 BT
Bhutan
|
30.0% | 22.0% | 5.0% | Worldwide | — |
-
SA
Saudi ArabiaTerritorial
- PIT
- 0.0%
- CIT
- 20.0%
- VAT
- 15.0%
-
BO
BoliviaTerritorial
- PIT
- 13.0%
- CIT
- 25.0%
- VAT
- 13.0%
-
NA
NamibiaTerritorial
- PIT
- 37.0%
- CIT
- 31.0%
- VAT
- 15.0%
-
ZM
ZambiaTerritorial
- PIT
- 37.0%
- CIT
- 30.0%
- VAT
- 16.0%
-
OM
OmanTerritorial
- PIT
- 0.0%
- CIT
- 15.0%
- VAT
- 5.0%
-
NZ
New ZealandWorldwide
- PIT
- 39.0%
- CIT
- 28.0%
- VAT
- 15.0%
-
CU
CubaWorldwide
- PIT
- 50.0%
- CIT
- 35.0%
- VAT
- —
-
AE
United Arab EmiratesTerritorial
- PIT
- 0.0%
- CIT
- 9.0%
- VAT
- 5.0%
-
CH
SwitzerlandWorldwide
- PIT
- 11.5%
- CIT
- 8.5%
- VAT
- 8.1%
-
BT
BhutanWorldwide
- PIT
- 30.0%
- CIT
- 22.0%
- VAT
- 5.0%
Related
Disclaimer. Tax laws change frequently. Territorial systems may have conditions on what qualifies as “foreign source” income. Zero-tax countries may still impose other taxes (VAT, customs, property). Low headline rates may not reflect effective rates after surcharges. Always consult a qualified tax professional before making decisions based on this data.