Countries that don't tax foreign income

The UAE has no personal income tax on salaries, investment income or gains.

Foreign-sourced income received by individuals in Singapore is generally exempt, except where it is received through a partnership.

There is no personal income tax, so no income is taxed, foreign or local. Payroll tax applies to local employment.

Hong Kong taxes only Hong Kong-sourced employment, business and property income. Foreign-sourced income is outside salaries tax and personal assessment, except certain disposal gains by companies.

There is no personal income tax, so no income of any kind is taxed, foreign or local. Residents pay VAT, real property tax, import duties and stamp duty.

There is no personal income tax, so foreign income is not taxed. Employees pay social insurance contributions only.

There are no income, capital gains or inheritance taxes, so foreign income is not taxed. Revenue comes from import duty, stamp duty and fees.

Panama taxes only Panama-source income; foreign-source income of individuals is not taxed.

Seychelles taxes only Seychelles-source income, so foreign income of individuals is not taxed.

Paraguay taxes only Paraguayan-source income; foreign-source income of residents is not taxed.

There is no personal income tax in Bermuda, so foreign income is not taxed. Employees and employers pay payroll tax on local remuneration.

Belize taxes income arising in Belize; foreign-source income of individuals is generally outside the tax net, even if remitted.

The Marshall Islands has no income tax on investment or foreign-source income; only wages earned locally are taxed. The islands matter for the companies you form there, and your home country may still tax you.

Anguilla has no income tax, so foreign income of residents is not taxed there. Your home country may still tax you if you remain its tax resident.

Vanuatu has no personal income tax, so foreign income is not taxed.

Personal income tax on individuals was abolished in 2016, so foreign income is not taxed; only local self-employment or business income may still be assessed.

Oman has no personal income tax today, so foreign income is not taxed; the planned 5% tax on high earners from 2028 is not yet in force.

Qatar has no personal income tax on individuals, so foreign income is not taxed.

St Kitts and Nevis has no personal income tax, so foreign income is not taxed.

Brunei has no personal income tax, so foreign income of individuals is not taxed.

Foreign-sourced income received in Malaysia by individuals is exempt from tax; only Malaysian-source income is taxed.

Turks and Caicos has no personal income tax, so foreign income is not taxed.

Kuwait has no personal income tax, so foreign income of individuals is not taxed.

Costa Rica taxes only income arising from Costa Rican sources. Foreign-source active income is untaxed, but passive foreign income received in Costa Rica (interest, dividends, royalties) is taxed at 5%-15%.

El Salvador taxes only Salvadoran-source income, so income earned abroad by a resident is not subject to Salvadoran income tax. Becoming a Salvadoran tax resident also depends on staying 200 consecutive days a year or earning your main income there, and your previous country of residence may still tax you.

Only income accrued in or derived from Gibraltar is taxed; foreign-source income, including remitted income, is outside the tax net.

Grenada taxes income arising in Grenada, so foreign-source income of residents is generally outside the net. Dividends paid to residents are exempt from withholding.

Saudi Arabia levies no personal income tax on individuals, so foreign income is not taxed.

Monaco levies no personal income tax on residents, so foreign income is not taxed; French nationals remain taxable in France.

Resident aliens and non-resident citizens are taxed only on Philippine-source income; resident citizens are taxed on worldwide income.

Non-domiciled residents are taxed on foreign income only if remitted to Ireland. Domiciled residents are taxed on worldwide income.

Residents who are not domiciled in Mauritius are taxed on foreign income only when remitted; domiciled residents are taxed on worldwide income.

Thai residents are taxed on foreign income remitted into Thailand in the year it is earned or later; income left abroad is not taxed.

Residents who are not domiciled in Malta are taxed on Maltese income and on foreign income only when remitted; domiciled residents are taxed on worldwide income.

Residents who are domiciled in Jamaica are taxed on worldwide income. Residents who are not domiciled (most newly arrived expats) are generally taxed on Jamaican-source income and on foreign income only when it is remitted to Jamaica.

Foreign-source income of individuals is not taxed in practice, and Georgia is marketed as territorial. Georgian-source employment and business income is taxed at a flat 20%, or 1% under Small Business Status.

Since April 2025 residents are taxed on worldwide income, but new arrivals can claim a 4-year exemption on foreign income and gains under the FIG regime.

Residents are taxed on worldwide income locally, but Act 60 gives individual investors 0% on post-move capital gains, dividends and interest.

Cyprus tax residents are taxed on worldwide income, but non-domiciled residents pay no Special Defence Contribution on foreign dividends, interest and rent for up to 17 years. Most dividend income is exempt from income tax anyway.

New residents get a three-year exemption on foreign-source income from the date they establish residence, extendable once on request. After that, worldwide income is taxed at up to 40%.

Residents are taxed on Uruguayan income and, since 2026, on most foreign capital income at 12%, but new residents can claim a tax holiday on foreign income for several years.

The Dominican Republic is territorial for individuals: foreign-source income is generally not taxed, though residents are taxed on foreign investment and financial gains. People who become residents get a three-year window before foreign investment income is taxed.

Residents are taxed on worldwide income, but the IFICI regime (the successor to NHR) exempts most foreign-source income of qualifying new residents for 10 years.

Residents who are domiciled in Barbados are taxed on worldwide income. Residents who are not domiciled are taxed on Barbadian-source income and on foreign income only to the extent a benefit is obtained in Barbados, and Welcome Stamp holders are exempt on foreign earnings.

Residents are taxed on worldwide income, but new non-dom residents can choose to pay a flat EUR 100,000 per year on all foreign income for up to 15 years (Art. 5A), given a EUR 500,000 investment in Greece.

Kenya taxes income that accrues in or is derived from Kenya, and residents' worldwide employment or service income; other foreign investment income is generally outside the net unless Kenyan-sourced.

Dominica taxes residents on worldwide income under its Income Tax Act, though citizens who live abroad are not taxed on foreign income. Foreign income of non-residents is not taxed.

Residents are taxed on worldwide income, but the Beckham Law can exempt most foreign-source income of qualifying new arrivals for up to six years.

Tax residents are taxed on worldwide income, but new immigrants and returning residents (after 10+ years abroad) are exempt on foreign-source income and gains for 10 years. A temporary exemption on Israeli-source earned income may apply to recent arrivals; check with the Israel Tax Authority.

Foreign-source income is exempt from regular income tax but counts toward the basic income tax (minimum tax) once a household's overseas income exceeds TWD 1 million.

New residents can pay a flat EUR 300,000 per year on all foreign income for up to 15 years. Otherwise residents are taxed on worldwide income with a credit for foreign tax.

Non-permanent residents (under 5 of the last 10 years in Japan) are taxed on Japan-source income and on foreign income only if paid in or remitted to Japan. Permanent residents are taxed on worldwide income.

Residents are taxed on worldwide income, but foreigners resident fewer than 5 of the last 10 years are taxed on foreign income only when remitted to Korea.

Residents are taxed on worldwide income. Foreigners who live in China fewer than six consecutive years can exclude foreign-sourced income paid outside China (the six-year rule), which resets if they leave for 30 days or more.