|
🇧🇷
Brazil
|
Simples Nacional
|
Flat rate
|
Active
|
4.0%
|
--
|
--
|
--
|
|
🇮🇳
India
|
Startup India Tax Benefits
|
Exemption
|
Active
|
--
|
--
|
3yr
|
--
|
|
🇮🇳
India
|
Special Economic Zones (SEZ)
|
Exemption
|
Active
|
--
|
--
|
15yr
|
--
|
|
🇮🇩
Indonesia
|
Tax Holiday for Pioneer Industries
|
Exemption
|
Active
|
--
|
--
|
20yr
|
--
|
|
🇿🇦
South Africa
|
Special Economic Zones
|
Flat rate
|
Active
|
15.0%
|
--
|
--
|
--
|
|
🇨🇴
Colombia
|
Zonas Francas (Free Trade Zones)
|
Flat rate
|
Active
|
20.0%
|
--
|
--
|
--
|
|
🇰🇪
Kenya
|
Nairobi International Financial Centre
|
Flat rate
|
Active
|
15.0%
|
--
|
7yr
|
--
|
|
🇹🇭
Thailand
|
BOI Investment Promotion
|
Exemption
|
Active
|
--
|
--
|
13yr
|
--
|
|
🇹🇭
Thailand
|
Long-Term Resident (LTR) Visa Tax Benefits
|
Flat rate
|
Active
|
17.0%
|
--
|
10yr
|
--
|
|
🇪🇸
Spain
|
Ley Beckham (Inbound Assignees)
|
Flat rate
|
Active
|
24.0%
|
--
|
6yr
|
5yr
|
|
🇺🇿
Uzbekistan
|
IT Park Resident Status
|
Flat rate
|
Active
|
1.0%
|
--
|
--
|
--
|
|
🇫🇮
Finland
|
Foreign Expert Tax Regime
|
Impatriate
|
Active
|
25.0%
|
--
|
7yr
|
--
|
|
🇻🇳
Vietnam
|
Economic Zones & High-Tech Parks
|
Exemption
|
Active
|
10.0%
|
--
|
15yr
|
--
|
|
🇲🇾
Malaysia
|
Labuan International Business and Financial Centre
|
Flat rate
|
Active
|
3.0%
|
--
|
--
|
--
|
|
🇮🇹
Italy
|
Lump-Sum Tax Regime (HNWIs)
|
Lump sum
|
Active
|
--
|
EUR 300,000
|
15yr
|
9yr
|
|
🇮🇹
Italy
|
Impatriate Regime
|
Percentage exemption
|
Active
|
--
|
--
|
5yr
|
3yr
|
|
🇬🇧
United Kingdom
|
FIG Regime (Foreign Income & Gains)
|
Exemption
|
Active
|
--
|
--
|
4yr
|
10yr
|
|
🇰🇭
Cambodia
|
Qualified Investment Project (QIP)
|
Exemption
|
Active
|
--
|
--
|
9yr
|
--
|
|
🇺🇾
Uruguay
|
Zonas Francas (Free Trade Zones)
|
Free zone
|
Active
|
--
|
--
|
--
|
--
|
|
🇬🇷
Greece
|
Non-Dom Regime (50% Exemption)
|
Percentage exemption
|
Active
|
--
|
--
|
7yr
|
5yr
|
|
🇬🇷
Greece
|
Pensioner Regime (7% Flat)
|
Flat rate
|
Active
|
7.0%
|
--
|
15yr
|
5yr
|
|
🇵🇹
Portugal
|
IFICI (NHR 2.0)
|
Non dom
|
Active
|
20.0%
|
--
|
10yr
|
5yr
|
|
🇦🇪
United Arab Emirates
|
Free Zone Regime
|
Free zone
|
Active
|
0.0%
|
--
|
--
|
--
|
|
🇵🇦
Panama
|
Sede de Empresas Multinacionales (SEM)
|
Exemption
|
Active
|
--
|
--
|
--
|
--
|
|
🇵🇦
Panama
|
Free Trade Zones (Zona Libre de Colón)
|
Free zone
|
Active
|
--
|
--
|
--
|
--
|
|
🇮🇪
Ireland
|
SARP (Special Assignee Relief Programme)
|
Percentage exemption
|
Active
|
--
|
--
|
5yr
|
5yr
|
|
🇬🇪
Georgia
|
Virtual Zone IT Company
|
Free zone
|
Active
|
0.0%
|
--
|
--
|
--
|
|
🇬🇪
Georgia
|
Small Business Status (1% Tax)
|
Flat rate
|
Active
|
1.0%
|
--
|
--
|
--
|
|
🇨🇷
Costa Rica
|
Zona Franca (Free Trade Zone)
|
Free zone
|
Active
|
--
|
--
|
12yr
|
--
|
|
🇪🇪
Estonia
|
Corporate Tax Deferral (0% on Retained Profits)
|
Deferral
|
Active
|
0.0%
|
--
|
--
|
--
|
|
🇩🇰
Denmark
|
Researcher/Key Employee Tax Scheme
|
Flat rate
|
Active
|
27.0%
|
--
|
7yr
|
10yr
|
|
🇳🇱
Netherlands
|
30% Ruling
|
Percentage exemption
|
Active
|
--
|
--
|
5yr
|
2yr
|
|
🇨🇭
Switzerland
|
Lump-Sum Taxation (Forfait Fiscal)
|
Lump sum
|
Active
|
--
|
CHF 400,000
|
--
|
10yr
|
|
🇷🇼
Rwanda
|
ICT Sector Tax Incentives
|
Flat rate
|
Active
|
15.0%
|
--
|
7yr
|
--
|
|
🇸🇻
El Salvador
|
Bitcoin Legal Tender Status
|
Exemption
|
Active
|
0.0%
|
--
|
--
|
--
|
|
🇨🇾
Cyprus
|
Non-Domicile Regime
|
Non dom
|
Active
|
--
|
--
|
17yr
|
--
|
|
🇲🇺
Mauritius
|
Global Business Licence (GBL)
|
Percentage exemption
|
Active
|
3.0%
|
--
|
--
|
--
|
|
🇸🇬
Singapore
|
Development & Expansion Incentive (DEI)
|
Flat rate
|
Active
|
5.0%
|
--
|
10yr
|
--
|
|
🇸🇬
Singapore
|
Pioneer Certificate Incentive (PC)
|
Exemption
|
Active
|
0.0%
|
--
|
15yr
|
--
|
|
🇧🇧
Barbados
|
Barbados Welcome Stamp
|
Exemption
|
Active
|
--
|
USD 2,000
|
1yr
|
--
|
|
🇲🇹
Malta
|
Global Residence Programme (GRP)
|
Flat rate
|
Active
|
15.0%
|
--
|
--
|
--
|
|
🇲🇹
Malta
|
Malta Retirement Programme
|
Flat rate
|
Active
|
15.0%
|
--
|
--
|
--
|
|
🇵🇷
Puerto Rico
|
Act 60 - Export Services (Chapter 3)
|
Flat rate
|
Active
|
4.0%
|
--
|
15yr
|
--
|
|
🇵🇷
Puerto Rico
|
Act 60 - Individual Investor (Chapter 2)
|
Exemption
|
Active
|
0.0%
|
--
|
15yr
|
15yr
|