Special tax regimes
Compare special tax programs for expats, investors, and digital nomads
| Regime | Type | Status | Flat rate | Lump sum | Duration | Prior non-residency |
|---|---|---|---|---|---|---|
 UY
Zonas Francas (Free Trade Zones)Uruguay
|
Free zone | Active | — | — | — | — |
 AE
Free Zone RegimeUnited Arab Emirates
|
Free zone | Active | 0.0% | — | — | — |
 PA
Free Trade Zones (Zona Libre de Colón)Panama
|
Free zone | Active | — | — | — | — |
 GE
Virtual Zone IT CompanyGeorgia
|
Free zone | Active | 0.0% | — | — | — |
 CR
Zona Franca (Free Trade Zone)Costa Rica
|
Free zone | Active | — | — | 12 yr | — |
-
UY
Zonas Francas (Free Trade Zones)Active
Uruguay
- Flat rate
- —
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
AE
Free Zone RegimeActive
United Arab Emirates
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
PA
Free Trade Zones (Zona Libre de Colón)Active
Panama
- Flat rate
- —
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
GE
Virtual Zone IT CompanyActive
Georgia
- Flat rate
- 0.0%
- Lump sum
- —
- Duration
- —
- Prior non-residency
- —
-
CR
Zona Franca (Free Trade Zone)Active
Costa Rica
- Flat rate
- —
- Lump sum
- —
- Duration
- 12 yr
- Prior non-residency
- —