Lowest tax · 2026

10 Lowest-Tax Cities for Expats in 2026

Where you live shapes how much of your income you keep. These destinations offer the lightest personal tax burden for expats — from zero-income-tax Gulf hubs to territorial systems and special expat regimes.

  1. 1

    DohaQatar

    0% income tax
    Income tax

    Zero personal income tax and a riyal pegged to the dollar — take-home pay is the whole package.

    Doha relocation guide
  2. 2

    RiyadhSaudi Arabia

    0% income tax
    Income tax

    0% personal income tax on salaries — a core draw for talent moving to Saudi Arabia's boomtown.

    Riyadh relocation guide
  3. 3

    Abu DhabiUAE

    0% income tax
    Income tax

    0% personal income tax and a dollar-pegged dirham — the full Gulf tax advantage, minus Dubai's frenzy.

    Abu Dhabi relocation guide
  4. 4

    DubaiUAE

    0% income tax
    Income tax

    0% personal income tax and a dollar-pegged dirham — the headline reason global talent and founders flock here.

    Dubai relocation guide
  5. 5

    TbilisiGeorgia

    1% small-business (IE) regime
    Income tax

    The famous 1% small-business (Individual Entrepreneur) regime on turnover is real — for eligible trades.

    Tbilisi relocation guide
  6. 6

    SingaporeSingapore

    Low progressive (top ~24%)
    Income tax

    Low, simple progressive rates (top band around 24%) and no tax on most foreign-sourced income keep the burden light.

    Singapore relocation guide
  7. 7

    Kuala LumpurMalaysia

    Foreign income largely exempt
    Income tax

    Malaysia's territorial system means most foreign-sourced income is exempt — a quiet but real tax advantage.

    Kuala Lumpur relocation guide
  8. 8

    BaliIndonesia

    Remote-worker KITAS (foreign income)
    Income tax

    The new remote-worker KITAS lets you live on foreign income without Indonesian tax on it — a major draw.

    Bali relocation guide
  9. 9

    BangkokThailand

    Progressive to 35%
    Income tax

    Progressive rates top out at 35%, with recent shifts in how remitted foreign income is treated — get advice.

    Bangkok relocation guide
  10. 10

    BarcelonaSpain

    Beckham regime / up to 47%
    Income tax

    Like Madrid, the 'Beckham' regime can shelter new arrivals; standard rates otherwise approach 47%.

    Barcelona relocation guide

How we ranked

We score each city on personal income-tax friendliness for a typical expat: zero-tax systems rank highest, followed by territorial regimes that exempt foreign income, then special expat regimes, and finally ordinary progressive systems. This is general information, not tax advice — rules turn on residency and your situation, so confirm with a local professional.

We score all 24 cities in the Globe Quest atlas and show the top 10 here. As we add destinations, this ranking updates automatically.

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