🏆 Country ranking

Lowest-tax countries for Americans living abroad

🔗 Share

Countries that tax a resident American lightly: little or no local tax on income earned abroad first, then the lowest top rates. You still file with the IRS wherever you live.

▦ Grid ☰ List

Tiles show: How your income is taxed there

#1 🇦🇪 United Arab Emirates Middle East & North Africa No income tax · top 0%

#2 🇧🇭 Bahrain Middle East & North Africa No income tax · top 0%

#3 🇴🇲 Oman Middle East & North Africa No income tax · top 0%

#4 🇸🇦 Saudi Arabia Middle East & North Africa No income tax · top 0%

#5 🇶🇦 Qatar Middle East & North Africa No income tax · top 0%

#6 🇵🇾 Paraguay South America Local income only · top 10%

#7 🇽🇰 Kosovo Europe Worldwide income · top 10%

#8 🇭🇰 Hong Kong East & South Asia Local income only · top 17%

#9 🇬🇪 Georgia Central Asia & Caucasus Mostly local income only · top 20%

#10 🇲🇺 Mauritius Africa Foreign income only if brought in · top 20%

#11 🇸🇬 Singapore Southeast Asia Mostly local income only · top 24%

#12 🇨🇷 Costa Rica Mexico & Central America Local income only · top 25%

#13 🇵🇦 Panama Mexico & Central America Local income only · top 25%

#14 🇩🇴 Dominican Republic Mexico & Central America Local income only · top 27%

#15 🇨🇻 Cape Verde Africa Worldwide, with relief for newcomers · top 27.5%

#16 🇧🇧 Barbados Caribbean Worldwide, with relief for newcomers · top 28.5%

#17 🇲🇾 Malaysia Southeast Asia Mostly local income only · top 30%

#18 🇸🇻 El Salvador Mexico & Central America Local income only · top 30%

#19 🇲🇹 Malta Europe Foreign income only if brought in · top 35%

#20 🇨🇾 Cyprus Europe Foreign income only if brought in · top 35%

#21 🇹🇭 Thailand Southeast Asia Foreign income only if brought in · top 35%

#22 🇵🇭 Philippines Southeast Asia Local income only · top 35%

#23 🇭🇷 Croatia Europe Worldwide income · top 35.4%

#24 🇺🇾 Uruguay South America Local income only · top 36%

#25 🇳🇦 Namibia Africa Local income only · top 37%

#26 🇳🇿 New Zealand Oceania Worldwide, with relief for newcomers · top 39%

#27 🇹🇼 Taiwan Southeast Asia Mostly local income only · top 40%

#28 🇨🇼 Curaçao Caribbean Worldwide, with relief for newcomers · top 46.5%

#29 🇲🇰 North Macedonia Europe Worldwide income · top 10%

#30 🇷🇴 Romania Europe Worldwide income · top 10%

#31 🇧🇬 Bulgaria Europe Worldwide income · top 10%

#32 🇰🇿 Kazakhstan Central Asia & Caucasus Worldwide income · top 10%

#33 🇰🇬 Kyrgyzstan Central Asia & Caucasus Worldwide income · top 10%

#34 🇧🇦 Bosnia and Herzegovina Europe Worldwide income · top 10%

#35 🇲🇩 Moldova Europe Worldwide income · top 12%

#36 🇺🇿 Uzbekistan Central Asia & Caucasus Worldwide income · top 12%

#37 🇧🇾 Belarus Europe Worldwide, with relief for newcomers · top 13%

#38 🇧🇴 Bolivia South America Worldwide, with relief for newcomers · top 13%

#39 🇭🇺 Hungary Europe Worldwide income · top 15%

#40 🇲🇪 Montenegro Europe Worldwide income · top 15%

#41 🇷🇸 Serbia Europe Worldwide income · top 20%

#42 🇰🇭 Cambodia Southeast Asia Mostly local income only · top 20%

#43 🇦🇲 Armenia Central Asia & Caucasus Worldwide, with relief for newcomers · top 20%

#44 🇪🇪 Estonia Europe Worldwide income · top 22%

#45 🇨🇿 Czechia Europe Worldwide income · top 23%

#46 🇦🇱 Albania Europe Worldwide income · top 23%

#47 🇳🇬 Nigeria Africa Worldwide income · top 24%

#48 🇱🇦 Laos Southeast Asia Worldwide income · top 25%

#49 🇸🇰 Slovakia Europe Worldwide income · top 25%

#50 🇦🇿 Azerbaijan Central Asia & Caucasus Worldwide income · top 25%

#51 🇲🇳 Mongolia East & South Asia Worldwide income · top 25%

#52 🇧🇩 Bangladesh East & South Asia Worldwide income · top 25%

#53 🇪🇬 Egypt Middle East & North Africa Mostly local income only · top 27.5%

#54 🇵🇪 Peru South America Worldwide income · top 30%

#55 🇯🇴 Jordan Middle East & North Africa Mostly local income only · top 30%

#56 🇱🇻 Latvia Europe Worldwide income · top 31%

#57 🇬🇹 Guatemala Mexico & Central America Mostly local income only · top 31%

#58 🇱🇹 Lithuania Europe Worldwide income · top 32%

#59 🇵🇱 Poland Europe Worldwide income · top 32%

#60 🇮🇩 Indonesia Southeast Asia Local income only · top 35%

#61 🇻🇳 Vietnam Southeast Asia Worldwide income · top 35%

#62 🇰🇪 Kenya Africa Worldwide income · top 35%

#63 🇵🇰 Pakistan East & South Asia Worldwide income · top 35%

#64 🇱🇰 Sri Lanka East & South Asia Worldwide income · top 36%

#65 🇳🇵 Nepal East & South Asia Worldwide income · top 36%

#66 🇪🇨 Ecuador South America Worldwide income · top 37%

#67 🇲🇦 Morocco Middle East & North Africa Worldwide, with relief for newcomers · top 37%

#68 🇮🇳 India East & South Asia Worldwide income · top 39%

#69 🇮🇪 Ireland Europe Foreign income only if brought in · top 40%

#70 🇨🇱 Chile South America Worldwide, with relief for newcomers · top 40%

#71 🇹🇷 Turkey Europe Worldwide income · top 40%

#72 🇨🇭 Switzerland Europe Worldwide, with relief for newcomers · top 40%

#73 🇬🇷 Greece Europe Worldwide income · top 44%

#74 🇯🇵 Japan East & South Asia Worldwide, with relief for newcomers · top 45%

#75 🇿🇦 South Africa Africa Worldwide income · top 45%

#76 🇱🇺 Luxembourg Europe Worldwide income · top 45.8%

#77 🇮🇸 Iceland Europe Worldwide income · top 46%

#78 🇸🇮 Slovenia Europe Worldwide income · top 50%

#79 🇷🇺 Russia Europe Worldwide, with relief for newcomers · top 15%

#80 🇺🇦 Ukraine Europe Worldwide, with relief for newcomers · top 19.5%

#81 🇧🇷 Brazil South America Worldwide income · top 27.5%

#82 🇲🇽 Mexico Mexico & Central America Local income only · top 35%

#83 🇦🇷 Argentina South America Worldwide income · top 35%

#84 🇨🇴 Colombia South America Worldwide income · top 39%

#85 🇮🇹 Italy Europe Worldwide income · top 43%

#86 🇩🇪 Germany Europe Worldwide income · top 45%

#87 🇬🇧 United Kingdom Europe Worldwide, with relief for newcomers · top 45%

#88 🇰🇷 South Korea East & South Asia Worldwide income · top 45%

#89 🇦🇺 Australia Oceania Worldwide income · top 45%

#90 🇫🇷 France Europe Worldwide income · top 45%

#91 🇨🇳 China East & South Asia Worldwide, with relief for newcomers · top 45%

#92 🇪🇸 Spain Europe Worldwide income · top 47%

#93 🇳🇴 Norway Europe Worldwide income · top 47.4%

#94 🇵🇹 Portugal Europe Worldwide income · top 48%

#95 🇳🇱 Netherlands Europe Worldwide income · top 49.5%

#96 🇧🇪 Belgium Europe Worldwide income · top 50%

#97 🇮🇱 Israel Middle East & North Africa Worldwide income · top 50%

#98 🇸🇪 Sweden Europe Worldwide income · top 52%

#99 🇨🇦 Canada Canada Worldwide income · top 53%

#100 🇦🇹 Austria Europe Worldwide income · top 55%

#101 🇩🇰 Denmark Europe Worldwide income · top 55.9%

#102 🇫🇮 Finland Europe Worldwide income · top 57%

#	Country	How your income is taxed there	Region
1	🇦🇪 United Arab Emirates	No income tax · top 0%	Middle East & North Africa
2	🇧🇭 Bahrain	No income tax · top 0%	Middle East & North Africa
3	🇴🇲 Oman	No income tax · top 0%	Middle East & North Africa
4	🇸🇦 Saudi Arabia	No income tax · top 0%	Middle East & North Africa
5	🇶🇦 Qatar	No income tax · top 0%	Middle East & North Africa
6	🇵🇾 Paraguay	Local income only · top 10%	South America
7	🇽🇰 Kosovo	Worldwide income · top 10%	Europe (non-Schengen)
8	🇭🇰 Hong Kong	Local income only · top 17%	East & South Asia
9	🇬🇪 Georgia	Mostly local income only · top 20%	Central Asia & Caucasus
10	🇲🇺 Mauritius	Foreign income only if brought in · top 20%	Africa
11	🇸🇬 Singapore	Mostly local income only · top 24%	Southeast Asia
12	🇨🇷 Costa Rica	Local income only · top 25%	Mexico & Central America
13	🇵🇦 Panama	Local income only · top 25%	Mexico & Central America
14	🇩🇴 Dominican Republic	Local income only · top 27%	Mexico & Central America
15	🇨🇻 Cape Verde	Worldwide, with relief for newcomers · top 27.5%	Africa
16	🇧🇧 Barbados	Worldwide, with relief for newcomers · top 28.5%	Caribbean
17	🇲🇾 Malaysia	Mostly local income only · top 30%	Southeast Asia
18	🇸🇻 El Salvador	Local income only · top 30%	Mexico & Central America
19	🇲🇹 Malta	Foreign income only if brought in · top 35%	Europe (Schengen)
20	🇨🇾 Cyprus	Foreign income only if brought in · top 35%	Europe (non-Schengen)
21	🇹🇭 Thailand	Foreign income only if brought in · top 35%	Southeast Asia
22	🇵🇭 Philippines	Local income only · top 35%	Southeast Asia
23	🇭🇷 Croatia	Worldwide income · top 35.4%	Europe (Schengen)
24	🇺🇾 Uruguay	Local income only · top 36%	South America
25	🇳🇦 Namibia	Local income only · top 37%	Africa
26	🇳🇿 New Zealand	Worldwide, with relief for newcomers · top 39%	Oceania
27	🇹🇼 Taiwan	Mostly local income only · top 40%	Southeast Asia
28	🇨🇼 Curaçao	Worldwide, with relief for newcomers · top 46.5%	Caribbean
29	🇲🇰 North Macedonia	Worldwide income · top 10%	Europe (non-Schengen)
30	🇷🇴 Romania	Worldwide income · top 10%	Europe (Schengen)
31	🇧🇬 Bulgaria	Worldwide income · top 10%	Europe (Schengen)
32	🇰🇿 Kazakhstan	Worldwide income · top 10%	Central Asia & Caucasus
33	🇰🇬 Kyrgyzstan	Worldwide income · top 10%	Central Asia & Caucasus
34	🇧🇦 Bosnia and Herzegovina	Worldwide income · top 10%	Europe (non-Schengen)
35	🇲🇩 Moldova	Worldwide income · top 12%	Europe (non-Schengen)
36	🇺🇿 Uzbekistan	Worldwide income · top 12%	Central Asia & Caucasus
37	🇧🇾 Belarus	Worldwide, with relief for newcomers · top 13%	Europe (non-Schengen)
38	🇧🇴 Bolivia	Worldwide, with relief for newcomers · top 13%	South America
39	🇭🇺 Hungary	Worldwide income · top 15%	Europe (Schengen)
40	🇲🇪 Montenegro	Worldwide income · top 15%	Europe (non-Schengen)
41	🇷🇸 Serbia	Worldwide income · top 20%	Europe (non-Schengen)
42	🇰🇭 Cambodia	Mostly local income only · top 20%	Southeast Asia
43	🇦🇲 Armenia	Worldwide, with relief for newcomers · top 20%	Central Asia & Caucasus
44	🇪🇪 Estonia	Worldwide income · top 22%	Europe (Schengen)
45	🇨🇿 Czechia	Worldwide income · top 23%	Europe (Schengen)
46	🇦🇱 Albania	Worldwide income · top 23%	Europe (non-Schengen)
47	🇳🇬 Nigeria	Worldwide income · top 24%	Africa
48	🇱🇦 Laos	Worldwide income · top 25%	Southeast Asia
49	🇸🇰 Slovakia	Worldwide income · top 25%	Europe (Schengen)
50	🇦🇿 Azerbaijan	Worldwide income · top 25%	Central Asia & Caucasus
51	🇲🇳 Mongolia	Worldwide income · top 25%	East & South Asia
52	🇧🇩 Bangladesh	Worldwide income · top 25%	East & South Asia
53	🇪🇬 Egypt	Mostly local income only · top 27.5%	Middle East & North Africa
54	🇵🇪 Peru	Worldwide income · top 30%	South America
55	🇯🇴 Jordan	Mostly local income only · top 30%	Middle East & North Africa
56	🇱🇻 Latvia	Worldwide income · top 31%	Europe (Schengen)
57	🇬🇹 Guatemala	Mostly local income only · top 31%	Mexico & Central America
58	🇱🇹 Lithuania	Worldwide income · top 32%	Europe (Schengen)
59	🇵🇱 Poland	Worldwide income · top 32%	Europe (Schengen)
60	🇮🇩 Indonesia	Local income only · top 35%	Southeast Asia
61	🇻🇳 Vietnam	Worldwide income · top 35%	Southeast Asia
62	🇰🇪 Kenya	Worldwide income · top 35%	Africa
63	🇵🇰 Pakistan	Worldwide income · top 35%	East & South Asia
64	🇱🇰 Sri Lanka	Worldwide income · top 36%	East & South Asia
65	🇳🇵 Nepal	Worldwide income · top 36%	East & South Asia
66	🇪🇨 Ecuador	Worldwide income · top 37%	South America
67	🇲🇦 Morocco	Worldwide, with relief for newcomers · top 37%	Middle East & North Africa
68	🇮🇳 India	Worldwide income · top 39%	East & South Asia
69	🇮🇪 Ireland	Foreign income only if brought in · top 40%	Europe (non-Schengen)
70	🇨🇱 Chile	Worldwide, with relief for newcomers · top 40%	South America
71	🇹🇷 Turkey	Worldwide income · top 40%	Europe (non-Schengen)
72	🇨🇭 Switzerland	Worldwide, with relief for newcomers · top 40%	Europe (Schengen)
73	🇬🇷 Greece	Worldwide income · top 44%	Europe (Schengen)
74	🇯🇵 Japan	Worldwide, with relief for newcomers · top 45%	East & South Asia
75	🇿🇦 South Africa	Worldwide income · top 45%	Africa
76	🇱🇺 Luxembourg	Worldwide income · top 45.8%	Europe (Schengen)
77	🇮🇸 Iceland	Worldwide income · top 46%	Europe (Schengen)
78	🇸🇮 Slovenia	Worldwide income · top 50%	Europe (Schengen)
79	🇷🇺 Russia	Worldwide, with relief for newcomers · top 15%	Europe (non-Schengen)
80	🇺🇦 Ukraine	Worldwide, with relief for newcomers · top 19.5%	Europe (non-Schengen)
81	🇧🇷 Brazil	Worldwide income · top 27.5%	South America
82	🇲🇽 Mexico	Local income only · top 35%	Mexico & Central America
83	🇦🇷 Argentina	Worldwide income · top 35%	South America
84	🇨🇴 Colombia	Worldwide income · top 39%	South America
85	🇮🇹 Italy	Worldwide income · top 43%	Europe (Schengen)
86	🇩🇪 Germany	Worldwide income · top 45%	Europe (Schengen)
87	🇬🇧 United Kingdom	Worldwide, with relief for newcomers · top 45%	Europe (non-Schengen)
88	🇰🇷 South Korea	Worldwide income · top 45%	East & South Asia
89	🇦🇺 Australia	Worldwide income · top 45%	Oceania
90	🇫🇷 France	Worldwide income · top 45%	Europe (Schengen)
91	🇨🇳 China	Worldwide, with relief for newcomers · top 45%	East & South Asia
92	🇪🇸 Spain	Worldwide income · top 47%	Europe (Schengen)
93	🇳🇴 Norway	Worldwide income · top 47.4%	Europe (Schengen)
94	🇵🇹 Portugal	Worldwide income · top 48%	Europe (Schengen)
95	🇳🇱 Netherlands	Worldwide income · top 49.5%	Europe (Schengen)
96	🇧🇪 Belgium	Worldwide income · top 50%	Europe (Schengen)
97	🇮🇱 Israel	Worldwide income · top 50%	Middle East & North Africa
98	🇸🇪 Sweden	Worldwide income · top 52%	Europe (Schengen)
99	🇨🇦 Canada	Worldwide income · top 53%	Canada
100	🇦🇹 Austria	Worldwide income · top 55%	Europe (Schengen)
101	🇩🇰 Denmark	Worldwide income · top 55.9%	Europe (Schengen)
102	🇫🇮 Finland	Worldwide income · top 57%	Europe (Schengen)

Data last updated September 4, 2026 · Source: Curated tax research (Taxes Abroad for Americans)

Source: Curated tax research (Taxes Abroad for Americans). Country-level figures; cities within a country can differ. General reference, not legal, tax or immigration advice.