Tax in Asia · updated October 2026
Low-tax countries in Asia
5 Asian jurisdictions pass the Tax Atlas low-tax test: a top personal income tax rate of 25% or less, or no tax on foreign income. 5 of them tax mainly local income. They are ordered by tax, then by quality of life.
The table
Asian countries with low personal tax
| Country | Top income tax | Capital gains | Corporate | Foreign income | Residency route | Budget / month | Overall rank |
|---|---|---|---|---|---|---|---|
| BruneiBandar Seri Begawan | 0% | 0% | 18.5% | Exempt | Employment pass | $2,200 | #12 |
| Hong KongHong Kong | 17% | 0% | 16.5% | Territorial | Top Talent Pass Scheme | $5,500 | #7 |
| SingaporeSingapore | 24% | 0% | 17% | Territorial | Employment Pass | $5,500 | #4 |
| MalaysiaKuala Lumpur | 30% | 0% | 24% | Territorial | DE Rantau Nomad Pass | $1,800 | #11 |
| PhilippinesManila (Makati / BGC) | 35% | 0-15% | 25% | Territorial | Special Resident Retiree's Visa (SRRV) | $1,700 | #37 |
Tax figures come from each country profile in the Tax Atlas dataset. Budgets are editorial estimates for one person in the main expat city, in US dollars. Overall rank is the position on the default best places to live ranking. Not tax or immigration advice: verify with a qualified adviser.
Before you choose
What the table does not show
- Territorial does not mean tax-free. Local salary, local business profits and local property are still taxed, and some Asian systems tax foreign income once it is brought into the country. See the territorial tax countries list.
- Leaving can cost money. Your current country may keep taxing you, or charge an exit tax, after you move. Check the day counts and ties on the easiest tax residency list.
- The Gulf goes further. Several Gulf states charge no personal income tax at all. They rank on the tax-free retirement countries page.
- Want the whole region? The best places to live in Asia-Pacific ranking scores every jurisdiction on tax, cost, safety and healthcare together.
Questions
Frequently asked
Which Asian countries have the lowest taxes?+
Tax Atlas tracks 5 Asian jurisdictions with a top personal income tax rate of 25% or less, or no tax on foreign income: Brunei (0%), Hong Kong (17%), Singapore (24%), Malaysia (30%), Philippines (35%). The table on this page adds capital gains and corporate rates, a residency route and a monthly budget for each.
Which Asian countries do not tax foreign income?+
Brunei, Hong Kong, Singapore, Malaysia, Philippines tax local income but leave most foreign-source income alone (territorial or exempt treatment in the dataset). Rules on remitting foreign income, and on what counts as local, differ by country, so verify with a qualified adviser.
Which Asian country has the lowest income tax rate?+
By top personal income tax rate, the lowest here are Brunei (0%), Hong Kong (17%), Singapore (24%). The top rate applies to taxable local income; under territorial systems most foreign income is outside the charge altogether.
Which Asian countries tax worldwide income at higher rates?+
Thailand (top rate 35%), Indonesia (top rate 35%) tax residents above the 25% low-tax line without untaxed foreign income in the dataset, so they are left out of the table. They still appear on the best places to live in Asia-Pacific ranking.
Which low-tax Asian country is easiest to get residency in?+
On the Tax Atlas residency access rating, the most accessible here are Philippines (65/100, for example Special Resident Retiree's Visa (SRRV)), Malaysia (50/100, for example DE Rantau Nomad Pass), Hong Kong (40/100, for example Top Talent Pass Scheme). The rating is an editorial composite, and route requirements change, so check the current rules with the immigration authority or an adviser.
Which low-tax Asian countries are easiest to live in with English?+
On the Tax Atlas English rating, the highest here are Singapore (98/100), Philippines (90/100), Malaysia (82/100). The rating is an editorial composite of how easy daily life and admin are in English, not an official index.
What is the cheapest low-tax country in Asia?+
By the Tax Atlas monthly budget for one person in the main expat city, the cheapest here are Philippines (about $1,700), Malaysia (about $1,800), Brunei (about $2,200). Budgets are editorial estimates in US dollars, not official figures.
More rankings
Best places to live for…
- Overall
- Remote workers
- Retirees
- Families
- Founders
- Investors
- On a budget
- High tax, with breaks
- Good healthcare, low tax
- Safest, low tax
- Tax-free retirement
- English-speaking, low tax
- Warm, low tax
- Cheap, low tax
- Low tax in Europe
- Low tax in Latin America
- Europe
- Asia-Pacific
- The Americas
- Middle East & Africa
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