10 Lowest-Tax Cities for Expats in 2026

1
🇶🇦
DohaQatar
0% income tax
Income tax
Zero personal income tax and a riyal pegged to the dollar — take-home pay is the whole package.
Doha relocation guide
2
🇸🇦
RiyadhSaudi Arabia
0% income tax
Income tax
0% personal income tax on salaries — a core draw for talent moving to Saudi Arabia's boomtown.
Riyadh relocation guide
3
🇦🇪
Abu DhabiUAE
0% income tax
Income tax
0% personal income tax and a dollar-pegged dirham — the full Gulf tax advantage, minus Dubai's frenzy.
Abu Dhabi relocation guide
4
🇦🇪
DubaiUAE
0% income tax
Income tax
0% personal income tax and a dollar-pegged dirham — the headline reason global talent and founders flock here.
Dubai relocation guide
5
🇬🇪
TbilisiGeorgia
1% small-business (IE) regime
Income tax
The famous 1% small-business (Individual Entrepreneur) regime on turnover is real — for eligible trades.
Tbilisi relocation guide
6
🇭🇰
Hong KongHong Kong SAR
Territorial; 15% flat / to 17%
Income tax
Territorial and famously light — salaries tax caps at a 15% standard rate, with no capital-gains, dividend or sales tax.
Hong Kong relocation guide
7
🇸🇬
SingaporeSingapore
Low progressive (top ~24%)
Income tax
Low, simple progressive rates (top band around 24%) and no tax on most foreign-sourced income keep the burden light.
Singapore relocation guide
8
🇲🇾
Kuala LumpurMalaysia
Foreign income largely exempt
Income tax
Malaysia's territorial system means most foreign-sourced income is exempt — a quiet but real tax advantage.
Kuala Lumpur relocation guide
9
🇹🇼
TaipeiTaiwan
Territorial; Gold Card 50% break
Income tax
Territorial in practice — foreign-source income mostly sits outside the net, and the Gold Card adds a 50% break on high salaries.
Taipei relocation guide
10
🇮🇩
BaliIndonesia
Remote-worker KITAS (foreign income)
Income tax
The new remote-worker KITAS lets you live on foreign income without Indonesian tax on it — a major draw.
Bali relocation guide

How we ranked

We score each city on personal income-tax friendliness for a typical expat: zero-tax systems rank highest, followed by territorial regimes that exempt foreign income, then special expat regimes, and finally ordinary progressive systems. This is general information, not tax advice — rules turn on residency and your situation, so confirm with a local professional.

We score all 28 cities in the Globe Quest atlas and show the top 10 here. As we add destinations, this ranking updates automatically.