Authority Data · 2026
Global Tax Regime Map 2026: 90 Countries Compared
How 90 countries tax investment income, dividends, wealth, and estates in 2026. Territorial vs worldwide systems, special regimes for new residents, and sources you can cite.
TL;DR for researchers and journalists
14 territorial-tax countries (foreign income typically tax-free) · 76 worldwide-tax countries · 18 offer special regimes for new residents. Attribution: "Enough Money, 2026 Global Tax Regime Map (enoughmoney.ai)". Last updated 2026-04-18.
Regimes at a glance
Territorial
14
Foreign income typically tax-free
Worldwide
76
All income taxed regardless of source
Remittance
0
Foreign income taxed when brought onshore
Hybrid / other
0
Mixed rules (often territorial-plus or worldwide-lite)
Methodology & sources
Primary sources: Tax Foundation annual reports, EY Worldwide Tax Guide, country Department of Revenue / Ministry of Finance websites, Deloitte / PwC / KPMG tax summaries, Kiplinger retiree tax guides. Every country entry carries a `sources[]` array and `lastVerified` date — click through to the country guide for per-row provenance.
System classification: Territorial = foreign-source income not taxed for residents (Panama, UAE, Paraguay, Georgia, etc.). Worldwide = all income taxed regardless of source (US, UK, most of Western Europe). Remittance-basis = foreign income taxed only when brought into the country (UK pre-2024 for non-doms, Thailand pre-2024). Hybrid = country-specific mix, usually territorial-with-carve-outs.
Rates shown are headline long-term capital gains rates for flat-rate countries. For countries with progressive CGT schedules (US, UK, Germany, etc.), the underlying data holds the full bracket schedule but displays "varies" in the summary table. Special regimes (Portugal NHR/IFICI, Italy flat tax, etc.) represent carve-outs from standard rates for qualifying new residents.
Important caveats: tax treaties modify effective rates when multiple countries have claim (e.g., US-Portugal treaty caps withholding). Social-security taxes, VAT, property taxes, and inheritance/gift taxes are out of scope for this map — see per-country retire-in guides for the full picture. Always verify with a qualified cross-border tax advisor before relocating.
Update cadence: countries re-verified as rate changes are announced. Major changes tracked in the pricing-history log. Free to cite with credit to "Enough Money, 2026 Global Tax Regime Map".
Full country table
| Country | System | CGT (long) | Dividends | Interest | Wealth tax | Special regimes |
|---|---|---|---|---|---|---|
| 🇦🇱Albania | worldwide | 15.0% | 8.0% | 15.0% | — | — |
| 🇩🇿Algeria | worldwide | 15.0% | 15.0% | 10.0% | — | — |
| 🇦🇷Argentina | worldwide | 15.0% | 7.0% | 15.0% | 0.75% | 1 |
| 🇦🇺Australia | worldwide | 23.5% | 15.0% | 37.0% | — | — |
| 🇦🇹Austria | worldwide | 27.5% | 27.5% | 27.5% | — | — |
| 🇧🇭Bahrain | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | — |
| 🇧🇩Bangladesh | worldwide | 15.0% | 20.0% | 10.0% | — | — |
| 🇧🇪Belgium | worldwide | 10.0% | 30.0% | 30.0% | — | — |
| 🇧🇴Bolivia | territorial | 13.0% | 12.5% | 13.0% | — | — |
| 🇧🇷Brazil | worldwide | 15.0% | 10.0% | 17.5% | — | 1 |
| 🇧🇬Bulgaria | worldwide | 10.0% | 10.0% | 10.0% | — | — |
| 🇰🇭Cambodia | worldwide | 20.0% | 14.0% | 6.0% | — | — |
| 🇨🇦Canada | worldwide | 13.5% | 15.0% | 30.0% | — | — |
| 🇨🇳China | worldwide | 20.0% | 20.0% | 20.0% | — | — |
| 🇨🇴Colombia | worldwide | 15.0% | 15.0% | 0.0% – 39.0% | 0.50% | — |
| 🇭🇷Croatia | worldwide | 12.0% | 12.0% | 12.0% | — | 1 |
| 🇨🇿Czech Republic | worldwide | 15.0% | 15.0% | 15.0% | — | — |
| 🇩🇰Denmark | worldwide | 27.0% | 27.0% | 37.0% | — | — |
| 🇪🇨Ecuador | worldwide | 10.0% | 25.0% | 25.0% | — | — |
| 🇪🇬Egypt | worldwide | 0% (tax-free) | 10.0% | 10.0% | — | — |
| 🇸🇻El Salvador | territorial | 10.0% | 5.0% | 10.0% | — | — |
| 🇪🇪Estonia | worldwide | 24.0% | 24.0% | 24.0% | — | — |
| 🇪🇹Ethiopia | worldwide | 15.0% | 10.0% | 5.0% | — | — |
| 🇫🇮Finland | worldwide | 30.0% | 25.5% | 30.0% | — | — |
| 🇫🇷France | worldwide | 30.0% | 30.0% | 30.0% | — | — |
| 🇬🇪Georgia | territorial | 0% (tax-free) | 5.0% | 5.0% | — | 1 |
| 🇩🇪Germany | worldwide | 26.4% | 26.4% | 26.4% | — | — |
| 🇬🇭Ghana | worldwide | 15.0% | 8.0% | 8.0% | — | — |
| 🇬🇷Greece | worldwide | 0% (tax-free) | 5.0% | 15.0% | — | 2 |
| 🇭🇰Hong Kong | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | — |
| 🇭🇺Hungary | worldwide | 15.0% | 15.0% | 15.0% | — | — |
| 🇮🇸Iceland | worldwide | 22.0% | 22.0% | 22.0% | — | — |
| 🇮🇳India | worldwide | 12.5% | 20.0% | 20.0% | — | — |
| 🇮🇩Indonesia | worldwide | 20.0% | 10.0% | 20.0% | — | 1 |
| 🇮🇶Iraq | worldwide | 15.0% | 15.0% | 15.0% | — | — |
| 🇮🇪Ireland | worldwide | 33.0% | 25.0% | 33.0% | — | — |
| 🇮🇹Italy | worldwide | 26.0% | 26.0% | 26.0% | — | 2 |
| 🇨🇮Ivory Coast | worldwide | 20.0% | 15.0% | 15.0% | — | — |
| 🇯🇵Japan | worldwide | 20.3% | 20.3% | 20.3% | — | — |
| 🇽🇰Kosovo | worldwide | 10.0% | 10.0% | 10.0% | — | — |
| 🇰🇬Kyrgyzstan | worldwide | 10.0% | 10.0% | 10.0% | — | — |
| 🇱🇹Lithuania | worldwide | 15.0% | 15.0% | 15.0% | — | — |
| 🇱🇺Luxembourg | worldwide | 0% (tax-free) | 15.0% | 20.0% | — | — |
| 🇲🇾Malaysia | worldwide | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | 1 |
| 🇲🇺Mauritius | territorial | 0% (tax-free) | 0% (tax-free) | 15.0% | — | — |
| 🇲🇽Mexico | worldwide | 10.0% | 10.0% | 1.9% – 35.0% | — | — |
| 🇲🇳Mongolia | worldwide | 10.0% | 10.0% | 10.0% | — | — |
| 🇲🇪Montenegro | worldwide | 15.0% | 15.0% | 15.0% | — | — |
| 🇲🇦Morocco | worldwide | 20.0% | 15.0% | 20.0% | — | — |
| 🇳🇱Netherlands | worldwide | 0% (tax-free) | 24.5% | 0% (tax-free) | 2.17% | 1 |
| 🇳🇿New Zealand | worldwide | 0% (tax-free) | 33.0% | 33.0% | — | — |
| 🇳🇴Norway | worldwide | 22.0% | 37.8% | 22.0% | 1.00% | — |
| 🇴🇲Oman | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | — |
| 🇵🇰Pakistan | worldwide | 12.5% | 15.0% | 15.0% | — | — |
| 🇵🇦Panama | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | 2 |
| 🇵🇾Paraguay | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | — |
| 🇵🇪Peru | worldwide | 5.0% | 5.0% | 5.0% | — | — |
| 🇵🇭Philippines | worldwide | 15.0% | 10.0% | 20.0% | — | — |
| 🇵🇱Poland | worldwide | 19.0% | 19.0% | 19.0% | — | — |
| 🇵🇹Portugal | worldwide | 28.0% | 28.0% | 28.0% | — | 1 |
| 🇶🇦Qatar | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | — |
| 🇷🇴Romania | worldwide | 10.0% | 10.0% | 10.0% | — | — |
| 🇷🇺Russia | worldwide | 13.0% | 13.0% | 13.0% | — | — |
| 🇷🇼Rwanda | worldwide | 5.0% | 15.0% | 15.0% | — | — |
| 🇸🇦Saudi Arabia | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | — |
| 🇷🇸Serbia | worldwide | 15.0% | 15.0% | 15.0% | — | — |
| 🇸🇬Singapore | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | 2 |
| 🇸🇰Slovakia | worldwide | 19.0% | 7.0% | 19.0% | — | — |
| 🇸🇮Slovenia | worldwide | 15.0% | 25.0% | 25.0% | — | — |
| 🇿🇦South Africa | worldwide | 18.0% | 20.0% | 30.0% | — | — |
| 🇰🇷South Korea | worldwide | 22.0% | 15.4% | 15.4% | — | — |
| 🇪🇸Spain | worldwide | 19.0% – 30.0% | 19.0% – 30.0% | 19.0% – 30.0% | 0.50% | 1 |
| 🇸🇪Sweden | worldwide | 30.0% | 30.0% | 30.0% | — | — |
| 🇨🇭Switzerland | worldwide | 0% (tax-free) | 35.0% | 35.0% | 0.30% | 1 |
| 🇸🇾Syria | worldwide | 10.0% | 10.0% | 10.0% | — | — |
| 🇹🇼Taiwan | worldwide | 0% (tax-free) | 21.0% | 20.0% | — | — |
| 🇹🇯Tajikistan | worldwide | 12.0% | 12.0% | 12.0% | — | — |
| 🇹🇿Tanzania | worldwide | 10.0% | 10.0% | 10.0% | — | — |
| 🇹🇭Thailand | worldwide | 15.0% | 10.0% | 15.0% | — | 1 |
| 🇹🇳Tunisia | worldwide | 10.0% | 10.0% | 20.0% | — | — |
| 🇹🇷Turkey | worldwide | 0% (tax-free) | 10.0% | 10.0% | — | — |
| 🇺🇬Uganda | worldwide | 30.0% | 15.0% | 15.0% | — | — |
| 🇺🇦Ukraine | worldwide | 18.0% | 9.0% | 18.0% | — | — |
| 🇦🇪United Arab Emirates | territorial | 0% (tax-free) | 0% (tax-free) | 0% (tax-free) | — | 1 |
| 🇬🇧United Kingdom | worldwide | 20.0% | 33.8% | 40.0% | — | 1 |
| 🇺🇸United States | worldwide | 0.0% – 20.0% | 0.0% – 20.0% | 10.0% – 37.0% | — | — |
| 🇺🇾Uruguay | territorial | 0% (tax-free) | 7.0% | 7.0% | 0.10% | 1 |
| 🇺🇿Uzbekistan | worldwide | 12.0% | 5.0% | 12.0% | — | — |
| 🇻🇳Vietnam | worldwide | 0.1% | 5.0% | 5.0% | — | — |
| 🇿🇼Zimbabwe | worldwide | 20.0% | 15.0% | 15.0% | — | — |
Click any country for the full retire-in guide with per-country sources and special-regime detail.
Frequently asked questions
What is a territorial tax system?
A territorial tax system taxes only income earned within the country's borders. Foreign-source income — foreign dividends, capital gains on foreign-listed stocks, foreign business income — is typically not taxed by the country of residence. Examples: Panama, UAE, Paraguay, Thailand (since 2024 with same-year-remitted nuance), Georgia (for foreign investment income). Contrast with worldwide taxation (US, UK, Canada, most of Western Europe) which taxes residents on all income regardless of source.
Where is the data from?
Primary sources: Tax Foundation's annual State/Country Tax Climate indices, EY Worldwide Tax Guide, country-specific Department of Revenue / Ministry of Finance websites, Kiplinger's retiree tax guides, and Deloitte/PwC/KPMG tax summaries. Each country's profile in our database carries a `sources[]` array and `lastVerified` date — click into any country guide for per-row citations.
Does residency determine which system applies?
Yes — tax residency (typically 183+ days per year, though criteria vary) determines which country's system applies to you. A US citizen retiring in Panama becomes tax-resident there but remains subject to US worldwide taxation as well (the US taxes by citizenship, uniquely). Most other countries exit you from their tax system when you stop being a tax resident.
What's a 'special regime'?
A special regime is a country-specific program offering favorable tax treatment for new residents meeting certain criteria. Examples: Portugal NHR (closed 2024) / IFICI successor, Spain Beckham Law, Italy flat-tax regime (€100K/year), Greece non-dom, Malta High Net Worth Individual, UAE Golden/Retirement Visa. These are meaningful for retirees — a Portuguese NHR retiree who arrived before 2024 pays 20% on qualifying income for 10 years instead of standard progressive rates up to 48%.
Which regime is best for FIRE retirees specifically?
For pure FIRE retirees with foreign investment income: territorial systems like UAE (0% on everything), Panama, Paraguay, Malaysia (for MM2H holders), or Georgia are cleanest. Next tier: countries with strong special regimes for new residents (Portugal IFICI, Italy flat tax, Greece non-dom). Worst tier for FIRE: worldwide-taxation countries without treaty reductions or special regimes.
Related data
This map is for educational planning. Tax law changes continuously — always verify with a qualified cross-border tax advisor before relocating or filing. Free to cite with attribution.