These tax-free countries are the countries with no income tax on individuals, or at least on salaries: 16 jurisdictions (one of them only until 2028), most of them in the Gulf or the Caribbean. Having no income tax is the easy part. The real questions are whether you can get legal residence, what it costs, and whether your current country will actually let you go.
Last checked: September 2026
In short:
- 16 jurisdictions don’t tax individuals’ income, or at least salaries, in 2026, and most of them are in the Gulf or the Caribbean.
- Oman has no personal income tax today, but a 5% tax on residents’ worldwide income above OMR 42,000 a year starts on 1 January 2028.
- No income tax is not the same as no tax: several of these countries have payroll levies, social insurance, VAT, property tax or business licence fees.
Read this before the table
- No income tax is not the same as no tax. Several of these places have payroll levies, social insurance, VAT, property tax or business licence fees. Some tax self-employed or business income even though salaries are exempt.
- Residence is usually the expensive bit. The Gulf mostly ties residence to a job, a company or property. Caribbean programmes usually want a large investment.
- Citizenship by investment is not tax residence. A second passport doesn’t change where you’re tax resident. That depends on where you live and your ties.
- Your home country gets a say. Moving doesn’t automatically end your tax residence at home (see below).
The list
Costs shown are programme minimums from the sources listed below. Government fees, due diligence, legal costs and dependant fees come on top. If we couldn’t verify a figure, the table says so.
| Country | Income tax on individuals | Main residency route | Rough minimum (verified) |
|---|---|---|---|
| UAE | None. Self-employed business activity can fall under the 9% corporate tax above AED 1m turnover | Golden Visa (10 years for AED 2m property or investment), employment, company setup | AED 2m property or capital for the Golden Visa investor route |
| Bahamas | No broad personal income tax. VAT is 10% | Economic permanent residence; annual Home Owner’s Card for property owners | $750,000 investment for economic PR ($1.5m+ is fast-tracked) |
| Cayman Islands | No income or withholding tax on individuals | Residency Certificate for Persons of Independent Means | CI$1m on Grand Cayman (at least CI$500k in developed real estate) plus CI$120k annual income or a CI$400k local deposit. CI$500k on Cayman Brac/Little Cayman. Source notes these may rise |
| Monaco | No personal income tax for most residents. French nationals remain liable to French income tax under the 1963 treaty | Carte de séjour: accommodation plus proof of sufficient means | No legal minimum. Banks commonly expect a deposit of around €500,000 (bank practice, not law) |
| Bermuda | No income tax on individuals. Ask separately about payroll and other taxes | Economic Investment Certificate (5 years, then can apply for a Residential Certificate) | $2.5m qualifying investment |
| Bahrain | No personal income tax. Workers contribute to social insurance (SIO) | Golden Residency; employment | BHD 130,000 (about $345,000) property since December 2025, down from BHD 200,000 |
| Kuwait | No personal income tax | Employment or sponsorship | We couldn’t verify an investor route |
| Qatar | No tax on employment income. Self-employed income from Qatari sources can be taxed | Property-linked residency; employment | $200,000 property for residency. QAR 3.65m (about $1m) for permanent residency |
| Oman | None today. A 5% personal income tax on income above OMR 42,000 a year starts 1 January 2028. It applies to residents’ worldwide income | Investor residency | OMR 250,000 (5-year) or OMR 500,000 (10-year) |
| Brunei | No personal income tax | Mainly employment | We couldn’t verify an investor route |
| Saudi Arabia | No tax on employment income. Non-employment business income is taxed at entity level | Premium Residency | SAR 100,000 a year (limited duration), SAR 800,000 one-time (unlimited), or SAR 4m property |
| Vanuatu | No personal income tax, capital gains, inheritance or wealth tax | Citizenship by investment (a passport, not a place you’ll actually live) | $130,000 single applicant. The EU revoked visa-free access in December 2024 and the UK has required visas since July 2023 |
| St Kitts & Nevis | No personal income tax | Citizenship by investment | $250,000 Sustainable Island State Contribution (family up to four) plus $10,000 due diligence |
| Turks & Caicos | No direct taxation | Investment-based permanent residence | $300,000 (villa) or $750,000 (business) on the smaller islands. $1m / $1.5m elsewhere. These figures come from a 2013 law firm note. Confirm the current amounts. |
| British Virgin Islands | Income tax on individuals is zero-rated, but payroll tax applies (8% employee share) plus social security and national health insurance | Usually a work permit | We couldn’t verify an investment residency route |
| Anguilla | No income tax, but there is an Interim Stabilisation Levy on wages (3% employee, 6% self-employed above EC$2,000 a month per the 2020 IRD brochure) | Residence by investment | $750,000 real estate or $150,000 fund contribution per a 2018 government presentation. Check current terms |
What catches people out
Oman is changing. Oman is on most “no income tax” lists, but it has legislated a personal income tax from 2028. If you’re planning ahead, treat it as a low-tax country, not a no-tax one.
“Salaries are exempt” isn’t the same as “all income is exempt.” Qatar and Saudi Arabia exempt employment income but can tax business income. The UAE has corporate tax, and self-employed people above the turnover threshold can be caught by it. Founders who invoice as individuals should check how their income is classified.
Payroll levies look like income tax on a payslip. BVI and Anguilla don’t have an income tax, but employees and the self-employed still pay levies on earnings.
Leaving your old country is its own project. Before paying for any programme, find out what your current country needs to see before it treats you as gone (days, home, family, business management). Also check whether it charges exit or deemed-disposal taxes on your assets when you leave. US citizens need to understand that moving to a zero-tax country usually doesn’t remove the US return. The Foreign Earned Income Exclusion only covers earned income up to a cap.
Practical checklist
- Get current terms from the government or programme website, not a promoter.
- Ask what ongoing residence requires (minimum stay, renewals, holding periods).
- Confirm you can get a tax residence certificate.
- Plan the exit from your current country before you arrive in the new one.
Related: Tax residency explained: why the 183-day rule is a myth for most countries · Territorial tax countries compared: where foreign income isn’t taxed · FEIE vs Foreign Tax Credit (2026): which one US expats should use · Exit tax explained: which countries charge it when you leave · Malta residency (2026): nomad permit vs GRP vs MPRP compared · Uruguay residency (2026): nomad ID, permanent route and tax holiday
Related guides: Retire abroad (2026): retirement visas, pension tax and healthcare · Paraguay residency in 2026: temporary, permanent and investor routes · Cyprus company formation (2026): the 15% tax, non-dom and setup steps · Countries that don’t tax crypto (2026): tax-free gains and the catches · Low-tax residency for high earners (2026): 14 regimes compared
Quick answers
Q: Which countries have no personal income tax in 2026?
The UAE, Bahamas, Cayman Islands, Monaco, Bermuda, Bahrain, Kuwait, Qatar, Oman, Brunei, Saudi Arabia, Vanuatu, St Kitts & Nevis, Turks & Caicos, the British Virgin Islands and Anguilla don’t tax individuals’ income, or at least salaries. Oman is only on the list until 2028, when a 5% personal income tax starts.
Q: How much does residency cost in a zero-tax country like the UAE or the Bahamas?
The UAE Golden Visa investor route needs AED 2m in property or capital. Bahamas economic permanent residence needs a $750,000 investment, with $1.5m or more fast-tracked. Bahrain’s Golden Residency needs BHD 130,000 (about $345,000) in property. Government fees, due diligence, legal costs and dependant fees come on top of these programme minimums.
Q: Does moving to a country with no income tax end my tax residence at home?
Not automatically. Your current country decides what it needs to see before it treats you as gone, such as days, home, family and where your business is managed, and it may charge exit or deemed-disposal taxes. A second passport doesn’t change your tax residence, and US citizens usually still have to file a US return.
Sources
- PwC Worldwide Tax Summaries: UAE
- UAE Government portal: Golden visa
- Taxes for Expats: Bahamas country guide
- HPF Legal: Bahamas immigration
- PwC: Cayman Islands
- Cayman Resident: Residency Certificate for Persons of Independent Means
- Private.law wiki: Monaco residence permit
- PwC: Bermuda
- Bermuda Business Development Agency: Economic Investment Certificate
- PwC: Bahrain
- Middle East Briefing: Bahrain Golden Residency threshold cut
- PwC: Kuwait
- PwC: Qatar
- Mondaq: Qatar real estate residency
- PwC: Oman
- Fragomen: Oman investor residency
- PwC: Brunei
- PwC: Saudi Arabia
- Henley & Partners: Saudi Premium Residency
- Uglobal: Vanuatu
- St Kitts & Nevis CIU: Sustainable Island State Contribution
- St Kitts Investment Promotion Agency: Investor guide
- Misick & Stanbrook: TCI investment-based permanent residency (2013)
- Carey Olsen: BVI Private Client Guide 2026
- Anguilla IRD: Interim Stabilisation Levy brochure
- Government of Anguilla: Residency by Investment presentation (2018)
This is general information from the Nomad Forums team, not tax or legal advice. Rules change; check with a qualified adviser before acting.
Over to you: If you’ve got residence in one of these countries, what did it really cost once you add fees, lawyers and minimum stays? And did your previous country accept that you’d left without an argument?