3-way tax comparison for 2026
Estonia vs Georgia vs Bulgaria
Tax, side by side
🇪🇪 Estonia
🇬🇪 Georgia
🇧🇬 Bulgaria
Top Personal Tax Rate
22%
20%
10%Lower
Corporate Tax Rate
22%
15%
10%Lower
Capital Gains Tax
22%
0%Lower
10%
Dividend Tax
0%Lower
5%
5%
Foreign Income
Worldwide
Territorial
Worldwide
Residency Days
183 days
183 days
183 days
Wealth Tax
None
None
None
Inheritance Tax
None
None
Yes
VAT/GST
24%
18%Lower
20%
Withholding (Dividends)
0%
5%
5%
Living there, side by side
Live score (tax + life)
63/100
73/100
67/100
Main expat city
Tallinn
Tbilisi
Sofia
Monthly budget (one person)
~$2,300
~$1,500
~$1,600
Safety
80/100
72/100
72/100
Healthcare
75/100
62/100
64/100
English
70/100
50/100
50/100
Internet
100 Mbps
60 Mbps
140 Mbps
Newcomer regime
None
Small Business Status (1% regime) (1%)
None
Live scores and quality-of-life ratings from the best places to live ranking. Editorial composite ratings; verify before relocating.
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