Countries with no property tax

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

Residents are taxed on worldwide income at a flat 22%, with a credit for tax paid abroad. Dividends taxed at corporate level are not taxed again for residents.

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.

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

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.

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

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.

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

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.

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.

Residents are taxed on worldwide income, excluding foreign real estate and permanent establishments. Wealth is taxed through a notional 4% return.

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.

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.

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

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.

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

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.