For company owners and high earners
The lowest-tax countries for mobile income
Where a founder or remote earner can lawfully keep the most, judged on the tax on mobile income and the day count that triggers residence.
Ranked on the tax treatment of mobile income (territorial systems, flat regimes and zero-tax bases score highest), then cost of living. This is directional, not a league table, and turns on your own structure.
- 10% personal income tax
- 2Territorial lean; ~1% small-business regime
- 3Territorial on foreign income (through 2026)
- 4Territorial; foreign income untaxed
- 5Territorial; foreign-source income generally untaxed
- 6Territorial lean; new-resident holidays on foreign income
- 7Up to ~48%, but NHR / IFICI regimes can slash it
- 8Up to ~47%, or 24% flat under the Beckham regime
- 9Up to ~43%, with flat-tax regimes for new arrivals
- 10Up to ~35%, with broad non-dom exemptions
Design this around you →A ranking is a starting point. Your passport, income and family decide the real answer.
Rankings are directional and researched from public sources, not expert-reviewed and not legal or tax advice. Rules change; check each country’s dated detail before you act.