Tax and healthcare · updated October 2026
Low-tax countries with good healthcare
15 jurisdictions pass both tests: a top income tax rate of 25% or less (or no tax on foreign income) and a healthcare rating of 75/100 or higher. They are ordered by healthcare, then by tax.
The table
Low-tax countries ranked by healthcare
| Country | Healthcare /100 | Top income tax | Foreign income | Safety /100 | Budget / month | Overall rank |
|---|---|---|---|---|---|---|
| SingaporeSingapore | 93 | 24% | Territorial | 92 | $5,500 | #4 |
| MonacoMonaco | 92 | 0% | Exempt | 92 | $9,000 | #18 |
| Hong KongHong Kong | 88 | 17% | Territorial | 85 | $5,500 | #7 |
| United Arab EmiratesDubai | 85 | 0% | Exempt | 87 | $4,500 | #1 |
| QatarDoha | 82 | 0% | Exempt | 88 | $4,000 | #5 |
| AndorraAndorra la Vella | 82 | 10% | Worldwide | 88 | $3,200 | #31 |
| MalaysiaKuala Lumpur | 80 | 30% | Territorial | 72 | $1,800 | #11 |
| GuernseySt Peter Port | 78 | 20% | Worldwide | 88 | $4,800 | #43 |
| JerseySt Helier | 78 | 20% | Worldwide | 88 | $5,000 | #42 |
| KuwaitKuwait City | 76 | 0% | Exempt | 80 | $3,000 | #10 |
| BahrainManama | 75 | 0% | Exempt | 72 | $3,000 | #6 |
| BermudaHamilton | 75 | 0% | Exempt | 75 | $8,000 | #24 |
| Isle of ManDouglas | 75 | 21% | Worldwide | 88 | $3,300 | #25 |
| Costa RicaSan José (Central Valley) | 75 | 25% | Territorial | 52 | $2,300 | #34 |
| EstoniaTallinn | 75 | 22% | Worldwide | 80 | $2,300 | #45 |
Tax figures come from each country profile in the Tax Atlas dataset. Healthcare and safety are editorial composite ratings for comparison, not official index values. Budgets are 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, medical or immigration advice: verify with a qualified adviser.
Before you choose
What the table does not show
- Access, not just quality. Public systems may be limited to citizens or contributors, so many residents use private insurance. Check whether your residency route requires health cover.
- Territorial is not tax-free. Local income is still taxed, and some territorial countries tax foreign income once it is brought in. See the territorial tax countries list.
- High-tax alternatives. Countries with excellent healthcare and high headline rates may still be cheap for newcomers. See the high-tax countries with tax breaks.
- Retiring? The retirees ranking weights healthcare highest and covers pension-friendly regimes.
Questions
Frequently asked
Which low-tax countries have the best healthcare?+
On the Tax Atlas healthcare rating, Singapore, Monaco, Hong Kong lead the low-tax jurisdictions. The table on this page lists all 15 places that pass both tests, with their top income tax rate, foreign income treatment, safety rating and a monthly budget for one person.
What counts as low tax on this page?+
A top personal income tax rate of 25% or less, or a system that does not tax foreign-source income (territorial or exempt). A territorial country can still tax local income at a higher rate, so check the country page for how your own income would be treated.
How is the healthcare rating calculated?+
It is an editorial composite on a 0-100 scale, informed by WHO universal health coverage data and the quality and availability of private care in the main expat city. It is not an official index value. Places rated 75 or higher are included. Many expats in low-tax jurisdictions rely on private insurance, so price that in.
Are there zero-tax countries with good healthcare?+
Yes. Monaco, United Arab Emirates, Qatar, Kuwait, Bahrain, Bermuda charge no personal income tax and rate 75 or higher for healthcare in the Tax Atlas data. Residency rules, cost of living and access to public care for foreigners differ widely, so verify with a qualified adviser before moving.
More rankings
Best places to live for…
- Overall
- Remote workers
- Retirees
- Families
- Founders
- Investors
- On a budget
- High tax, with breaks
- Europe
- Asia-Pacific
- The Americas
- Middle East & Africa
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