All categories
Special Regime
Special Regime Countries
Countries offering special tax programs for certain individuals or activities. These include digital nomad visas, retirement programs, and investment incentives.
8 countries in this category
8
Total Countries
59
Avg Personal Score
69
Avg Business Score
82
Top Score
🇲🇹#1
Malta
Europe
Personal: 82
Business: 88
Top rate: 35%
🇪🇪#2
Estonia
Europe
Personal: 78
Business: 88
Top rate: 22%
🇺🇾#3
Uruguay
South America
Personal: 75
Business: 72
Top rate: 36%
🇵🇹#4
Portugal
Europe
Personal: 58
Business: 68
Top rate: 48%%
🇬🇷#5
Greece
Europe
Personal: 55
Business: 62
Top rate: 44%
🇲🇽#6
Mexico
North America
Personal: 48
Business: 55
Top rate: 35%
🇮🇩#7
Indonesia
Asia
Personal: 42
Business: 48
Top rate: 35%
🇳🇱#8
Netherlands
Europe
Personal: 35
Business: 68
Top rate: 49.5%
Other Categories
The Atlas · membership by intake
Turn the data into a plan built around you.
Answer 12 quick questions and the Atlas builds your personal dossier: the best places for you to be resident, where your company should sit, the regimes you could qualify for and the traps for your situation.
Get the 2026 Global Tax Cheat Sheet
One-page summary of all 53 jurisdictions: personal tax, corporate tax, foreign-income rules, residency days. Plus an email when rates change.
No spam. One email when rates materially change. Unsubscribe in one click.
Related on TaxAtlas
- Find your tax jurisdictionMatch yourself to the right country in 4 questions
- 2026 Global Tax Cheat SheetAll 53 jurisdictions on one printable page
- Low-tax countries with good healthcareLow tax or no tax on foreign income, ranked by healthcare
- Digital nomad visas and taxEvery remote-work visa with its income requirement and tax treatment
- Safest low-tax countriesLow tax or no tax on foreign income, ranked by safety
- OECD Pillar Two implementation tracker15% global minimum tax status — relevant for MNE groups ≥ €750M
- Talk to a specialistFor when the data raises questions only a human can answer