Guides/Lowest-tax cities for foreign earners

Ranking

Lowest-tax cities for foreign earners

For someone earning abroad, the tax system can matter more than the rent. These cities sit in countries that treat a foreign earner's income most lightly — territorial or remittance-based systems and low headline rates come first. One city per country, so it reads as a list of places to actually consider.

CityForeign-income tax
  1. 1Abu Dhabi · UAETerritorial / remittance-based · top rate 0%Territorial
  2. 2Doha · QatarTerritorial / remittance-based · top rate 0%Territorial
  3. 3Muscat · OmanTerritorial / remittance-based · top rate 0%Territorial
  4. 4Antigua · GuatemalaTerritorial / remittance-based · top rate 7%Territorial
  5. 5Hong Kong · Hong KongTerritorial / remittance-based · top rate 17%Territorial
  6. 6Port Louis · MauritiusTerritorial / remittance-based · top rate 20%Territorial
  7. 7Tbilisi · GeorgiaTerritorial / remittance-based · top rate 20%Territorial
  8. 8Singapore · SingaporeTerritorial / remittance-based · top rate 24%Territorial
  9. 9Bocas del Toro · PanamaTerritorial / remittance-based · top rate 25%Territorial
  10. 10San José · Costa RicaTerritorial / remittance-based · top rate 25%Territorial
  11. 11Kuala Lumpur · MalaysiaTerritorial / remittance-based · top rate 30%Territorial

Ranked from our city + feasibility data (banded, directional). Visa and tax rules change — verify current rules before you move. Updated 2026-06.

Tax is one input, and the rules change — treat this as a starting shortlist to verify, never as advice. The bigger question is which of these places fits the life you're building.

Common questions

Does 'territorial' mean tax-free?

No. Territorial systems generally tax income earned inside the country but not foreign-source income — so your remote earnings may be untaxed locally, while local work is taxed. Rules and thresholds vary; confirm with a cross-border tax professional.

Is this tax advice?

No. These are banded country-level summaries from public sources, stamped with when they were pulled. Visa and tax law change often — verify current rules with official sources before you move.

Which of these fits you?

A list is a place to start, not a way to choose. The assessment reads every city through your relocation profile — and surfaces the ones that fit the life you’re trying to build.

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