All places
268 countries and regions with researched taxes, residence routes and daily-life data. Each page has the key facts and sources; the interactive guide ranks and compares them for your own situation.
Africa
- Botswana
Moving to Botswana? Botswana taxes individuals on a source basis: gains on foreign shares are outside the tax, and gains on shares of public or Botswana… - Cabo Verde
Moving to Cabo Verde? Cabo Verde taxes residents on worldwide income. Capital gains on shares and real estate are taxed at a flat 1%, Cabo Verdean dividends… - Ghana
Moving to Ghana? Ghana taxes residents on worldwide income at up to 35%. Gains on investment assets are taxed as income or, by election, at a flat 25%… - Lesotho
Moving to Lesotho? Lesotho taxes residents on worldwide income at 20% and 30%. Gains on investment assets, including foreign securities, are taxed as… - Malawi
Moving to Malawi? Malawi taxes residents only on Malawi-source income, so foreign dividends and gains on foreign securities are untaxed; Malawian dividends… - Mauritius
Moving to Mauritius? Mauritius has no capital gains tax, no inheritance, estate or gift tax and no wealth tax. Residents are taxed at 0/10/20% on income… - Morocco
Moving to Morocco? Morocco taxes residents on worldwide income. Investment income is taxed at flat, final rates: 11.25% on Moroccan dividends paid in 2026… - Namibia
Moving to Namibia? Namibia taxes only income from a Namibian source, residence being largely irrelevant. There is no capital gains tax (except on mining and… - Rwanda
Moving to Rwanda? Rwanda taxes residents on worldwide income at up to 30%. Rwandan dividends bear a 15% final withholding tax (5% on listed securities for… - Senegal
Moving to Senegal? Senegal taxes residents on worldwide income at progressive rates up to 43%, with no unilateral relief for foreign tax. Foreign dividends… - Seychelles
Moving to Seychelles? Seychelles levies personal income tax on employment emoluments and business tax on business income; there is no capital gains tax, and… - São Tomé and Príncipe
Moving to São Tomé and Príncipe? São Tomé and Príncipe taxes residents on worldwide income. Capital gains and investment income of individuals are subject… - The Gambia
Moving to The Gambia? The Gambia taxes residents' capital gains, including gains on foreign assets, at the higher of 15% of the gain or 5% of the sale… - Tunisia
Moving to Tunisia? Tunisia taxes residents on worldwide income at up to 40% (40.5% with the social solidarity contribution), but foreign income already… - Zambia
Moving to Zambia? Zambia has no capital gains tax, no wealth tax and no inheritance, estate or gift tax. Gains on listed and foreign securities are untaxed…
Asia
- Armenia
Moving to Armenia? Armenia taxes residents on worldwide income at a flat 20%, but income from the sale of shares and other investment securities is exempt… - Bhutan
Moving to Bhutan? Bhutan's Income Tax Act 2025 took effect on 1 January 2026: progressive personal rates up to 30% above Nu 3.5M, dividends above Nu 300,000… - Brunei
Moving to Brunei? Brunei has no personal income tax, so there is no tax on capital gains, dividends or interest for individuals. There is also no… - China
Moving to China? China taxes residents on worldwide income, with capital gains and dividends at a flat 20%. Gains on China-listed A-shares and dividends on… - Hong Kong
Moving to Hong Kong? Hong Kong taxes individuals only on Hong Kong-source employment, business and property income. Capital gains and dividends (Hong Kong… - India
Moving to India? India taxes residents and ordinarily residents on worldwide income. Long-term capital gains cost 14.95% all-in (12.5% plus capped surcharge… - Indonesia
Moving to Indonesia? Indonesia taxes residents on worldwide income at up to 35%. That rate applies to gains on foreign shares and to foreign dividends… - Japan
Moving to Japan? Japan taxes gains on listed shares and listed-company dividends separately at 20.315% (15.315% national including reconstruction surtax… - Kazakhstan
Moving to Kazakhstan? Kazakhstan taxes residents on worldwide income under a new Tax Code in force from 1 January 2026. Capital gains on foreign securities… - Macau
Moving to Macau? Macau taxes individuals only on employment and business income: professional tax is at most 12%, and complementary tax 12% on business… - Malaysia
Moving to Malaysia? Malaysia taxes individuals on Malaysian-source income at up to 30%. There is no capital gains tax for individuals on shares (the 2024… - Maldives
Moving to Maldives? The Maldives has had a personal income tax since 2020 (Income Tax Act 25/2019): 0% up to MVR 720,000 rising to 15% above MVR 2.4M. Full… - Mongolia
Moving to Mongolia? Mongolia taxes residents' income from property at flat rates: 10% on net capital gains from securities and 10% on dividends and interest… - Philippines
Moving to Philippines? The Philippines taxes foreigners, resident or not, only on Philippine-source income, so foreign dividends and gains on foreign… - Singapore
Moving to Singapore? Singapore has no capital gains tax on investment gains, no tax on Singapore one-tier dividends, does not tax foreign-sourced investment… - South Korea
Moving to South Korea? South Korea taxes residents on worldwide income. Gains on foreign shares cost 22%, while Korean listed shares are exempt below… - Sri Lanka
Moving to Sri Lanka? Sri Lanka taxes residents on worldwide income at 6%-36% from April 2025. Capital gains on investment assets, including foreign shares… - Taiwan
Moving to Taiwan? Taiwan taxes individuals on Taiwan-source income at up to 40%. Foreign income, including foreign capital gains and dividends, is reached… - Thailand
Moving to Thailand? Thai residents (more than 180 days a year) pay progressive tax up to 35% on Thai income and, since 2024, on foreign income earned from 1… - Turkey
Moving to Turkey? Turkey taxes residents on worldwide income at progressive rates up to 40%. Borsa Istanbul shares: 0% withholding. Foreign shares, bonds… - Vietnam
Moving to Vietnam? Vietnam taxes residents on worldwide income, but investment income bears low flat rates: 5% on dividends, 0.1% of proceeds on securities…
Caribbean
- Anguilla
Moving to Anguilla? Anguilla levies no income, capital gains, dividend, inheritance, gift or wealth tax on individuals. Indirect taxes changed on 1 August… - Antigua and Barbuda
Moving to Antigua and Barbuda? Antigua and Barbuda does not tax individuals' income (personal income tax was abolished in 2016), and has no capital gains… - Aruba
Moving to Aruba? Aruba taxes residents on worldwide income (top rate 52%). Portfolio capital gains are exempt, but dividends and substantial-interest gains… - Barbados
Moving to Barbados? Barbados has no capital gains, inheritance, gift or wealth tax, but it does tax resident and domiciled individuals on worldwide income… - Bermuda
Moving to Bermuda? Bermuda has no personal income, capital gains, dividend or wealth tax. It does levy stamp duty on the estates of deceased persons, but… - British Virgin Islands
Moving to British Virgin Islands? The BVI has a zero-rated income tax for individuals and no capital gains, dividend, inheritance, gift or wealth tax.… - Cayman Islands
Moving to Cayman Islands? The Cayman Islands has no income, capital gains, dividend, inheritance, estate, gift, wealth or property tax. The real costs are… - Curaçao
Moving to Curaçao? Curaçao taxes residents on worldwide income; portfolio capital gains are exempt but dividends are taxed at progressive rates up to 46.5%… - Dominica
Moving to Dominica? Dominica taxes resident individuals on worldwide income at up to 35% (above XCD 80,000 including the XCD 30,000 allowance), so foreign… - Dominican Republic
Moving to Dominican Republic? The Dominican Republic is territorial except that residents are taxed on foreign investment income and financial gains… - Grenada
Moving to Grenada? Grenada taxes residents only on Grenada-source income. There is no capital gains tax, no tax on dividends received by residents, and no… - Puerto Rico
Moving to Puerto Rico? Ordinary Puerto Rico residents pay 15% on long-term gains and dividends, and there is no local estate, gift or wealth tax. The draw… - Saint Kitts and Nevis
Moving to Saint Kitts and Nevis? St. Kitts and Nevis has had no personal income tax since 1980 and has no inheritance, estate, gift or wealth tax. Capital… - Saint Lucia
Moving to Saint Lucia? Saint Lucia taxes ordinarily resident individuals on worldwide income (top rate 30%), but capital gains are not taxed and dividends… - Saint Vincent and the Grenadines
Moving to Saint Vincent and the Grenadines? SVG has no capital gains, inheritance, gift or net wealth tax. Ordinarily resident individuals are taxed on… - Sint Maarten
Moving to Sint Maarten? Sint Maarten taxes residents on worldwide income under a schedular system. Passive capital gains are exempt except on a substantial… - The Bahamas
Moving to The Bahamas? The Bahamas levies no personal income tax, capital gains tax, dividend tax, inheritance, estate, gift or net wealth tax. The costs… - Turks and Caicos Islands
Moving to Turks and Caicos Islands? The Turks and Caicos Islands has no direct taxation of any kind: no income, capital gains, dividend, inheritance… - US Virgin Islands
Moving to US Virgin Islands? The USVI applies the US Internal Revenue Code as its own income tax (the 'mirror code'), with 'Virgin Islands' read for 'United…
Central America
- Belize
Moving to Belize? Belize's income tax now applies only to employed persons, at 25% on income accruing in or derived from Belize (IBTA s. 6 as replaced by… - Costa Rica
Moving to Costa Rica? Costa Rica taxes individuals only on Costa Rican-source income, so a foreign portfolio's dividends and gains are not taxed locally.… - Panama
Moving to Panama? Panama has a territorial tax system: foreign dividends, interest and gains on foreign securities are not taxed, and there is no…
Europe
- Albania
Moving to Albania? Albania taxes residents on worldwide income. Capital gains on shares and real estate are taxed at a flat 15% and dividends at a flat 8%.… - Andorra
Moving to Andorra? Personal income tax (IRPF) at a maximum 10%. Gains on listed or unlisted shares are exempt unless the seller (with family) held more than… - Austria
Moving to Austria? Austria taxes a resident's capital gains on securities and dividends at a flat 27.5% (bank interest 25%) regardless of holding period or… - Belarus
Moving to Belarus? Belarus is under extensive EU, US and UK sanctions, which in practice rule it out for a family holding a global portfolio. From 2026 (Law… - Belgium
Moving to Belgium? Belgium introduced a 10% tax on capital gains on financial assets (shares, bonds, funds, crypto, some insurance) realised from 1 January… - Bosnia and Herzegovina
Moving to Bosnia and Herzegovina? Personal taxes in Bosnia and Herzegovina are set by the two entities and Brčko District, not the state. The standard… - Bulgaria
Moving to Bulgaria? Bulgaria adopted the euro on 1 January 2026. It taxes residents' dividends at 5% and other income at a 10% flat rate. Gains on shares… - Croatia
Moving to Croatia? Croatia taxes dividends at a flat 12%. Gains on securities are taxed at 12% only if they are sold within 2 years, and are untaxed after… - Cyprus
Moving to Cyprus? No tax on gains from shares and bonds (listed or not, domestic or foreign) for any resident; capital gains tax (20%) applies only to… - Czech Republic
Moving to Czech Republic? Czechia exempts gains on securities held more than 3 years, and from 2026 without any annual cap, has no inheritance tax and… - Denmark
Moving to Denmark? High-tax option. Share gains and dividends are taxed at 42% above a small band (27% up to DKK 79,400), with annual mark-to-market on many… - Estonia
Moving to Estonia? Flat 22% income tax in 2026 (planned rise to 24% cancelled in Dec 2025); capital gains taxed at 22% but deferrable indefinitely through… - Faroe Islands
Moving to Faroe Islands? The Faroe Islands tax residents' capital income (interest, dividends and gains on shares and other securities) under a separate… - Finland
Moving to Finland? Capital gains taxed at 34% at the top, listed dividends at an effective 28.9%. Inheritance tax per child: tax-free under EUR 30,000… - France
Moving to France? France taxes dividends, interest and gains on securities under the flat tax (PFU) of 31.4% from 2026 (12.8% income tax plus 18.6% social… - Georgia
Moving to Georgia? Georgia is close to territorial for individuals. Income of a resident that does not have a Georgian source is exempt (Tax Code Art.… - Germany
Moving to Germany? Germany taxes a resident private investor's capital gains, dividends and interest at a flat 26.375% (25% Abgeltungsteuer plus 5.5%… - Gibraltar
Moving to Gibraltar? No capital gains tax (except, from 2025, property dealing by owners of five or more taxable properties), no tax on interest, no… - Greece
Moving to Greece? Ordinary residents pay 5% on dividends (final), 15% on gains from unlisted shares and from listed shares where they hold 0.5% or more, and… - Guernsey
Moving to Guernsey? Crown Dependency outside the UK and EU. No capital gains tax, no inheritance or gift tax, no wealth tax. Income including dividends is… - Hungary
Moving to Hungary? Hungary taxes capital gains and dividends at a flat 15% (plus a capped 13% social contribution tax on some income), has no inheritance or… - Iceland
Moving to Iceland? Moderate, simple regime: a flat 22% on capital gains and dividends, no wealth tax, and a flat 10% inheritance tax above a small… - Ireland
Moving to Ireland? Ireland taxes a resident's capital gains at 31% for disposals on or after 7 October 2026 (33% before; EUR 1,270 annual exemption) and… - Isle of Man
Moving to Isle of Man? Self-governing Crown Dependency outside the UK and EU. No capital gains tax, no inheritance or gift tax, no wealth tax. Income… - Italy · 20 regions
Moving to Italy? Ordinary residents pay a 26% substitute tax on capital gains and on dividends (domestic and foreign; foreign dividends taxed on the amount… - Jersey
Moving to Jersey? Crown Dependency outside the UK and EU. No capital gains tax, no inheritance or gift tax, no wealth tax. Income including dividends is… - Kosovo
Moving to Kosovo? Kosovo (uses the euro) taxes residents on foreign and Kosovo income at progressive rates of 0/8/10%. Capital gains are taxed at these… - Latvia
Moving to Latvia? Capital gains taxed at 25.5% (from 2025) plus a 3% surtax on income above EUR 200k; foreign and domestic dividends that were taxed at… - Liechtenstein
Moving to Liechtenstein? Liechtenstein taxes wealth instead of investment income. Net wealth (excluding foreign real estate) is converted into a deemed… - Lithuania
Moving to Lithuania? 2026 reform: most income progressive 20/25/32%, but dividends and gains on shares held over 5 years stay at a flat 15%; real estate… - Luxembourg
Moving to Luxembourg? Luxembourg does not tax a resident's gains on shares and bonds held longer than six months, provided the holding is not a 'material… - Malta
Moving to Malta? For a foreign family Malta works on the remittance basis: residents who are not Malta-domiciled pay no Maltese tax on foreign capital gains… - Moldova
Moving to Moldova? Moldova has a flat 12% income tax. Only 50% of a capital gain is taxable, so gains are taxed at an effective 6%. Moldovan dividends bear… - Monaco
Moving to Monaco? Residents of Monaco pay no personal income tax (so no tax on capital gains, dividends or interest) and no wealth tax or annual property… - Montenegro
Moving to Montenegro? Montenegro (euro, non-EU) taxes residents' worldwide capital gains at a flat 15% (no municipal surtax on gains) and dividends at 15%… - Netherlands
Moving to Netherlands? The Netherlands does not tax dividends and capital gains on a private portfolio as such. Instead, Box 3 taxes a deemed return on net… - North Macedonia
Moving to North Macedonia? North Macedonia taxes residents on worldwide income at a flat 10%. Capital gains are taxed on 90% of the gain (9% effective), but… - Norway
Moving to Norway? High-tax for investment wealth: dividends and share gains effectively 37.84%, plus a broad worldwide net wealth tax of 1.0-1.1% (about… - Poland
Moving to Poland? Poland taxes capital gains and dividends at a flat 19%, with a 4% solidarity levy on income above PLN 1m that hits large capital gains… - Portugal
Moving to Portugal? Residents pay a flat 28% on capital gains and dividends (35% if from blacklisted jurisdictions); since 2024, 10%/20%/30% of gains on… - Romania
Moving to Romania? Romania taxes residents' dividends at 16% from 2026 and capital gains at 16% (foreign broker) or 3% final via a Romanian broker for… - Russia
Moving to Russia? Not a realistic option: sanctions, capital controls and suspended tax treaties make holding or moving a global portfolio from Russia… - San Marino
Moving to San Marino? From 2026: securities gains taxed at a flat 10%, domestic dividends 5% final, foreign dividends optionally 3% of the net amount.… - Serbia
Moving to Serbia? Serbia (non-EU) taxes residents' worldwide dividends and capital gains at a flat 15%, with capital gains exempt after 10 years of holding… - Slovakia
Moving to Slovakia? Slovakia exempts gains on listed shares held over one year (foreign exchanges included), taxes dividends at 7%, and has no inheritance… - Slovenia
Moving to Slovenia? Slovenia taxes capital gains and dividends at 25%. The capital gains rate falls to 20% after 5 years, 15% after 10 and 0% after 15 years… - Spain · 19 regions
Moving to Spain? Spain taxes residents' capital gains and dividends at up to 30% and levies an annual wealth tax plus a solidarity tax on fortunes above EUR… - Sweden
Moving to Sweden? Directly held shares: 30% on gains and dividends. Most investors with listed portfolios use an investment savings account (ISK), which… - Switzerland · 26 regions
Moving to Switzerland? No tax on private capital gains from securities (federal law, all cantons), but dividends are taxed as ordinary income (up to about… - Ukraine
Moving to Ukraine? Ukraine is under martial law. Residents are taxed on worldwide income: investment profit (gains on securities) at 18% PIT plus a 5%… - United Kingdom
Moving to United Kingdom? High-tax for a long-term resident: 24% CGT, 39.35% top dividend rate (from April 2026), 40% inheritance tax on worldwide assets…
Middle East
- Bahrain
Moving to Bahrain? No personal income tax, no capital gains tax, no tax on dividends or interest, no wealth tax and no inheritance or estate tax. No general… - Israel
Moving to Israel? Israeli residents pay 25% on real capital gains on shares and on dividends (30% for 10%+ shareholders), plus a 3% surtax and, since 2025… - Jordan
Moving to Jordan? Jordan taxes income arising in or from Jordan. Capital gains made in Jordan are exempt (except on depreciable assets), Jordanian dividends… - Kuwait
Moving to Kuwait? Kuwait imposes no personal income tax: no tax on individuals' capital gains or dividends, and no wealth, inheritance or gift tax.… - Oman
Moving to Oman? In tax year 2026 Oman has no personal income tax, no capital gains, dividend, inheritance, gift or wealth tax for individuals. But a… - Qatar
Moving to Qatar? Territorial system with no tax on employment income and no tax on capital gains, dividends, interest or rent for individuals who do not… - Saudi Arabia
Moving to Saudi Arabia? No individual income tax scheme: a private investor's portfolio gains, dividends and interest are not taxed, and there is no… - United Arab Emirates · 7 regions
Moving to United Arab Emirates? Federal level: no personal income tax, so no tax on capital gains, dividends or interest for individual investors; no…
North America
- Canada
Moving to Canada? Canada taxes residents on worldwide income at combined federal and provincial rates; figures here use Ontario (Toronto) as the… - Greenland
Moving to Greenland? Greenland taxes residents on worldwide income at a single combined rate set by municipality (42% in Nuuk/Sermersooq, 44% in some other… - United States · 51 regions
Moving to United States? Federal level only (states are covered separately). US residents and citizens are taxed on worldwide income. Long-term capital…
Oceania
- American Samoa
Moving to American Samoa? American Samoa has its own income tax modelled on the US Internal Revenue Code as it stood in 2000. Its 2025 Form 390 still uses… - Australia
Moving to Australia? Australian residents are taxed on worldwide income at up to 45% plus the 2% Medicare levy (47%) above AUD 190,000. Capital gains on… - Cook Islands
Moving to Cook Islands? Residents pay income tax on worldwide income at up to 30% (above NZD 80,000 on Rarotonga). There is no capital gains tax: only gains… - Fiji
Moving to Fiji? Fiji taxes residents' capital gains on worldwide assets at a flat 10% capital gains tax (CGT), with foreign tax credit; gains on shares… - French Polynesia
Moving to French Polynesia? French Polynesia has no general personal income tax. Gains on securities and income from foreign assets are untaxed for… - Guam
Moving to Guam? Guam applies a 'mirror' of the US Internal Revenue Code: the same rules and rates as US federal income tax, paid to Guam instead of the IRS.… - Kiribati
Moving to Kiribati? Kiribati (Income Tax Act 2023) taxes residents on worldwide income at up to 30% above AUD 30,000. Foreign dividends are property income… - Marshall Islands
Moving to Marshall Islands? The Marshall Islands' Income Tax Act 1989 taxes wages and salaries (8% on the first USD 10,400, 12% above), business gross… - Micronesia (Federated States of)
Moving to Micronesia (Federated States of)? The Federated States of Micronesia taxes wages and salaries (6% on the first USD 11,000, 10% above) and the… - Nauru
Moving to Nauru? Nauru has no general personal income tax. Employment and Services Tax applies to wages and service fees, and Business Tax (20% for… - New Caledonia
Moving to New Caledonia? New Caledonia has its own tax code, separate from France. Private investors' gains on securities are generally untaxed; only real… - New Zealand
Moving to New Zealand? New Zealand has no general capital gains tax, no inheritance, estate or gift tax and no net wealth tax, but a resident holding more… - Niue
Moving to Niue? Residents pay income tax on worldwide income at 10%, 20% and 30% (above NZD 20,000). There is no capital gains tax outside dealing.… - Palau
Moving to Palau? Palau has no general personal income tax: after the January 2023 tax reform (10% Palau Goods and Services Tax, Business Profits Tax… - Samoa
Moving to Samoa? Samoa taxes residents on worldwide income at up to 27%. Its capital gains tax (27%) applies only to capital assets held for three years or… - Solomon Islands
Moving to Solomon Islands? Solomon Islands taxes residents on worldwide income at up to 40% (above SBD 60,000, after a SBD 30,080 tax-free threshold).… - Tonga
Moving to Tonga? Tonga taxes residents on worldwide income at up to 25%. The Income Tax Act 2007 has no capital gains tax: only gains on business assets are… - Tuvalu
Moving to Tuvalu? Tuvalu's Income Tax Act (Cap. 26.16, 2022 revision) taxes individuals at 0/15/30% (30% above AUD 14,000). Proceeds of capital assets… - Vanuatu
Moving to Vanuatu? Vanuatu levies no income tax on individuals or companies, no capital gains tax, no withholding tax and no estate or death duties (Vanuatu…
South America
- Argentina
Moving to Argentina? Argentina taxes residents on worldwide income. Gains on foreign listed shares are taxed at a flat 15% (Argentine listed shares are… - Brazil
Moving to Brazil? Brazil taxes residents on worldwide income. Since 2024 (Law 14,754/2023) income and gains from financial investments abroad are taxed… - Chile
Moving to Chile? Chile taxes residents on worldwide income at progressive rates up to 40%, but a foreigner who settles in Chile is taxed only on… - Guyana
Moving to Guyana? Guyana taxes residents on worldwide income at 25% and 35% (35% above GYD 3,360,000 in 2026). Capital gains on assets held over 12 months… - Suriname
Moving to Suriname? Suriname taxes residents on worldwide income (Wet Inkomstenbelasting 1922): dividends and interest, domestic or foreign, are taxed at… - Uruguay
Moving to Uruguay? Uruguay taxes residents' foreign interest and dividends at 12% and, since 1 January 2026, also foreign capital gains (12% of the gain, or…