Tax on capital · updated October 2026
Low-tax countries for investors
For someone living off a portfolio, the income tax rate matters less than tax on gains and dividends. 21 jurisdictions keep both low, with a top capital gains rate of 15% or less and dividend tax of 15% or less, and are rated a good base for investors in the Tax Atlas livability data. They are ranked on the investors weighting, which puts those rates first, then safety, healthcare and residency access.
The table
Low-tax countries ranked for investors
| Country | Investor score | Capital gains | Dividend tax | Top income tax | Wealth tax | Inheritance tax | Safety /100 | A residence route | Overall rank |
|---|---|---|---|---|---|---|---|---|---|
| United Arab EmiratesDubai | 89.3 | 0% | 0% | 0% | No | No | 87 | Remote Work Visa (Dubai) | #1 |
| SingaporeSingapore | 84.9 | 0% | 0% | 24% | No | No | 92 | Employment Pass | #4 |
| Hong KongHong Kong | 82.3 | 0% | 0% | 17% | No | No | 85 | Top Talent Pass Scheme | #7 |
| MonacoMonaco | 78.4 | 0% | 0% | 0% | No | No | 92 | Carte de séjour (residence card) | #18 |
| Antigua & BarbudaSt John's | 78 | 0% | 0% | 0% | No | No | 65 | Nomad Digital Residence | #14 |
| Isle of ManDouglas | 77.9 | 0% | 0% | 21% | No | No | 88 | Free movement for UK and Irish citizens | #25 |
| Cayman IslandsGeorge Town | 77.6 | 0% | 0% | 0% | No | No | 78 | Global Citizen Concierge Program | #23 |
| BermudaHamilton | 77.4 | 0% | 0% | 0% | No | No | 75 | Work From Bermuda certificate | #24 |
| GuernseySt Peter Port | 76.8 | 0% | 0% | 20% | No | No | 88 | Open Market housing | #43 |
| GibraltarGibraltar | 76.6 | 0% | 0% | 25% | No | No | 82 | Category 2 residency | #32 |
| JerseySt Helier | 76.2 | 0% | 0% | 20% | No | No | 88 | High Value Residency | #42 |
| Saint Kitts & NevisBasseterre | 76.2 | 0% | 0% | 0% | No | No | 60 | Citizenship by Investment | #22 |
| BahamasNassau | 75.3 | 0% | 0% | 0% | No | No | 55 | BEATS remote work permit | #28 |
| AnguillaThe Valley | 75 | 0% | 0% | 0% | No | No | 72 | Lux Lives remote work stay | #33 |
| PanamaPanama City | 73 | 10% | 10% | 25% | No | No | 58 | Pensionado visa | #15 |
| Turks and CaicosProvidenciales | 72.3 | 0% | 0% | 0% | No | No | 60 | Permanent Residence Certificate by investment | #41 |
| British Virgin IslandsRoad Town | 72.2 | 0% | 0% | 0% | No | No | 70 | Work permit | #38 |
| ParaguayAsunción | 71.5 | 10% | 5% | 10% | No | No | 55 | Temporary residence | #19 |
| VanuatuPort Vila | 71.4 | 0% | 0% | 0% | No | No | 62 | Residency by investment | #39 |
| AndorraAndorra la Vella | 71.2 | 10% | Andorran dividends exempt / foreign 10% | 10% | No | No | 88 | Passive residency | #31 |
| UruguayMontevideo | 70.5 | 0-12% | 12% | 36% | Yes | No | 62 | Legal residence | #17 |
Tax figures are headline top rates from each country profile in the Tax Atlas dataset; holding periods, non-dom rules and thresholds are explained on each country page. The investor score is the Live Score on the investors ranking weights. Safety and residency access are editorial composite ratings, not official index values. Not tax, legal or immigration advice: verify with a qualified adviser.
Before you choose
What the table does not show
- No capital gains tax is only half the test. Switzerland shows 0% on capital gains in the dataset but tax dividends above 15%, so it misses the cut here. A growth portfolio and an income portfolio can point to different countries.
- Withholding tax at source still applies. A 0% home rate does not stop the country where a company is listed from withholding tax on its dividends, and without a tax treaty there may be no relief. The withholding tax guide and the treaty matrix show how it works.
- Leaving can trigger an exit tax. Some home countries tax unrealised gains on shares when a resident moves away, so the cost of the move can arrive before the savings. Check the rules where you live now before you sell or move.
- Interest and crypto can be taxed differently. See the no interest tax list, the no capital gains tax list and the no dividend tax list for the single-rate views.
Questions
Frequently asked
What are the best low-tax countries for investors?+
On the Tax Atlas investors weighting (capital gains and dividend tax first, then safety, healthcare and residency access), the top picks are United Arab Emirates (89.3/100), Singapore (84.9/100) and Hong Kong (82.3/100). The full table covers 21 jurisdictions with a top capital gains rate of 15% or less and a top dividend rate of 15% or less that the dataset rates as a good base for investors. Scores are editorial composites, not official index values.
Which countries have no capital gains tax and no dividend tax?+
Of the investor-friendly jurisdictions here, United Arab Emirates, Singapore, Hong Kong, Monaco, Antigua & Barbuda, Isle of Man, Cayman Islands, Bermuda, Guernsey, Gibraltar, Jersey, Saint Kitts & Nevis, Bahamas, Anguilla, Turks and Caicos, British Virgin Islands and Vanuatu show 0% on both capital gains and dividends for individuals in the Tax Atlas dataset. Residence rules, minimum stays and investment thresholds still apply, so verify with a qualified adviser.
Which of these countries have no wealth tax and no inheritance tax?+
United Arab Emirates, Singapore, Hong Kong, Monaco, Antigua & Barbuda, Isle of Man, Cayman Islands, Bermuda, Guernsey, Gibraltar, Jersey, Saint Kitts & Nevis, Bahamas, Anguilla, Panama, Turks and Caicos, British Virgin Islands, Paraguay, Vanuatu and Andorra levy neither a wealth tax nor an inheritance tax in the Tax Atlas dataset. Property transfer duties and stamp duties can still apply.
What are the low-tax options for investors in Europe?+
In Europe, Monaco (0% on gains, 0% on dividends), Isle of Man (0% on gains, 0% on dividends), Guernsey (0% on gains, 0% on dividends), Gibraltar (0% on gains, 0% on dividends), Jersey (0% on gains, 0% on dividends) and Andorra (10% on gains, Andorran dividends exempt / foreign 10% on dividends) pass both tax tests. Switzerland charge no capital gains tax but tax dividends above 15%, so they miss the cut.
Which of these countries are safest?+
On the Tax Atlas safety rating, the highest here are Singapore (92/100), Monaco (92/100) and Isle of Man (88/100). The rating is an editorial composite, not an official index value.
Which of these countries are easiest to move to?+
On the Tax Atlas residency access rating, the highest here are Paraguay (90/100), United Arab Emirates (80/100) and Panama (80/100). The rating is an editorial composite of how open the main residence routes are; the table names one route for each country.
More rankings
Best places to live for…
- Overall
- Remote workers
- Retirees
- Families
- Founders
- Investors
- On a budget
- High tax, with breaks
- Digital nomad visas
- English-speaking, low tax
- Low tax, for families
- Low tax, for entrepreneurs
- Warm, low tax
- Cheap, low tax
- Tax-free retirement
- Europe
- Asia-Pacific
- The Americas
- Middle East & Africa
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