Tax and safety · updated October 2026
Safest low-tax countries
15 jurisdictions pass both tests: a top income tax rate of 25% or less (or no tax on foreign income) and a safety rating of 80/100 or higher. They are ordered by safety, then by tax.
The table
Low-tax countries ranked by safety
| Country | Safety /100 | Top income tax | Foreign income | Healthcare /100 | Budget / month | Overall rank |
|---|---|---|---|---|---|---|
| MonacoMonaco | 92 | 0% | Exempt | 92 | $9,000 | #18 |
| SingaporeSingapore | 92 | 24% | Territorial | 93 | $5,500 | #4 |
| QatarDoha | 88 | 0% | Exempt | 82 | $4,000 | #5 |
| Isle of ManDouglas | 88 | 21% | Worldwide | 75 | $3,300 | #25 |
| GuernseySt Peter Port | 88 | 20% | Worldwide | 78 | $4,800 | #43 |
| JerseySt Helier | 88 | 20% | Worldwide | 78 | $5,000 | #42 |
| AndorraAndorra la Vella | 88 | 10% | Worldwide | 82 | $3,200 | #31 |
| United Arab EmiratesDubai | 87 | 0% | Exempt | 85 | $4,500 | #1 |
| BruneiBandar Seri Begawan | 85 | 0% | Exempt | 72 | $2,200 | #12 |
| OmanMuscat | 85 | 0 (5% from 2028) | Exempt | 72 | $2,800 | #9 |
| Hong KongHong Kong | 85 | 17% | Territorial | 88 | $5,500 | #7 |
| GibraltarGibraltar | 82 | 25% | Worldwide | 72 | $4,000 | #32 |
| KuwaitKuwait City | 80 | 0% | Exempt | 76 | $3,000 | #10 |
| HungaryBudapest | 80 | 15% | Worldwide | 72 | $2,000 | #21 |
| EstoniaTallinn | 80 | 22% | Worldwide | 75 | $2,300 | #45 |
Tax figures come from each country profile in the Tax Atlas dataset. Safety and healthcare 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, safety or immigration advice: verify with a qualified adviser.
Before you choose
What the table does not show
- Perception, not just statistics. The rating blends published peace and crime indices with the lived experience of the main expat city; neighbourhood-level risk still varies.
- 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 a strong safety record and high headline rates may still be cheap for newcomers. See the high-tax countries with tax breaks.
- Healthcare matters too. See the low-tax countries with good healthcare ranking, which this table also shows a healthcare column for.
Questions
Frequently asked
Which low-tax countries are the safest to live in?+
On the Tax Atlas safety rating, Monaco, Singapore, Qatar 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, healthcare 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 safety rating calculated?+
It is an editorial composite on a 0-100 scale, informed by the Global Peace Index and crime surveys for the main expat city. It is not an official index value. Places rated 80 or higher are included.
Are there zero-tax countries that are also very safe?+
Yes. Monaco, Qatar, United Arab Emirates, Brunei, Oman, Kuwait charge no personal income tax and rate 80 or higher for safety in the Tax Atlas data. Residency rules, cost of living and healthcare access differ widely, so verify with a qualified adviser before moving.
More rankings
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