WhereNext Open Data

Expat Tax Rates by Country 2026

Effective income tax + social contribution rates for expats across 20 popular relocation destinations. Rates calculated using progressive tax brackets and mandatory social contributions at three income tiers.

CC BY 4.0Updated Q1 202620 countriesJSON APISee what changed →

Press headline · permalink

Relocating from France or Germany to the UAE or Singapore can cut an expat's effective income-tax rate by more than 40 percentage points at $100K annual income — the widest gap in the WhereNext 2026 expat tax database across 20 countries

Copy with attribution: “Relocating from France or Germany to the UAE or Singapore can cut an expat's effective income-tax rate by more than 40 percentage points at $100K annual income — the widest gap in the WhereNext 2026 expat tax database across 20 countries” — WhereNext, as of 2026-03-31

Data refreshed 2026-04-27 · Sources: national tax authorities (IRS Pub 54, HMRC, AT Portugal, AEAT Spain, ATO Australia), OECD Taxing Wages 2026, and WhereNext curated special-regime rules. Full methodology · sources index.

Country	@$50K	@$100K	@$200K	Special Regime
United Arab Emirates	0.0%($0K)	0.0%($0K)	0.0%($0K)	No personal income tax
Malaysia	12.0%($6K)	18.8%($19K)	23.4%($47K)	MM2H visa holders: foreign income exempt from tax
Thailand	15.6%($8K)	19.9%($20K)	23.9%($48K)	LTR Visa: 17% flat tax for qualifying remote workers
Singapore	22.5%($11K)	20.1%($20K)	17.8%($36K)	Not Ordinarily Resident: tax only on Singapore-sourced income
Panama	21.4%($11K)	24.2%($24K)	24.6%($49K)	Territorial taxation: foreign-source income exempt
United States	19.5%($10K)	24.6%($25K)	27.3%($55K)	Standard progressive rates
Mexico	21.0%($10K)	26.4%($26K)	30.4%($61K)	Standard progressive rates
Vietnam	28.1%($14K)	31.6%($32K)	33.3%($67K)	Standard progressive rates
Costa Rica	29.5%($15K)	31.9%($32K)	33.0%($66K)	Territorial taxation: foreign-source income exempt
United Kingdom	23.0%($11K)	32.2%($32K)	38.0%($76K)	Standard progressive rates
France	37.3%($19K)	35.6%($36K)	38.7%($77K)	Standard progressive rates
Ireland	27.2%($14K)	35.6%($36K)	39.8%($80K)	SARP: 30% income tax relief on portion above 75K for 5 years
Uruguay	31.6%($16K)	36.3%($36K)	42.7%($85K)	Standard progressive rates
Colombia	32.8%($16K)	37.8%($38K)	42.3%($85K)	Standard progressive rates
Spain	34.8%($17K)	39.5%($39K)	42.2%($84K)	Beckham Law: 24% flat for 6 years on Spanish-source income
Italy	37.5%($19K)	44.8%($45K)	44.5%($89K)	Impatriate Regime: 50-70% income exemption for 5 years
Germany	37.6%($19K)	45.0%($45K)	43.5%($87K)	Standard progressive rates
Portugal	41.3%($21K)	49.2%($49K)	54.1%($108K)	IFICI (NHR successor): 20% flat on qualifying employment income
Greece	41.9%($21K)	50.0%($50K)	54.1%($108K)	Non-Dom Regime: flat tax on foreign income
Netherlands	58.0%($29K)	50.5%($51K)	50.0%($100K)	Standard progressive rates

Methodology

Rates are effective rates (total tax / gross income), not marginal rates.
Total tax = income tax + employee social contributions (employer contributions excluded).
Calculated using 2026 progressive brackets. All thresholds converted to USD at Q1 2026 rates.
Assumes: single filer, employment income, tax resident, no dependents, no special deductions beyond standard.
Special regime rates show the standard rate — special regimes may offer significantly lower rates (see column).
This is directional data, not filing-grade advice. Tax situations vary by source country, visa type, treaty provisions, and individual circumstances.

Sources: WhereNext curated tax rules per country, derived from each national tax authority and the OECD Taxing Wages publication; verified per release. Full methodology

These are generic rates. Yours will be different.

Your actual tax burden depends on your source country, income type, treaty provisions, FEIE/FTC elections, special regime eligibility, and social security agreements. The Tax Report models YOUR exact scenario.

Get your personalized Tax Report — $79 See sample report →

How to cite this data:

WhereNext. "Expat Tax Rates by Country 2026." getwherenext.com/data/expat-tax-rates-2026. Accessed 2026-03-31.

Licensed under CC BY 4.0. Free to use with attribution.

Suggested citation

CC BY 4.0

This dataset is free to redistribute, quote, and embed under Creative Commons Attribution 4.0. The composite form below preserves source lineage so AI assistants can cite both WhereNext and the underlying institutional publishers.

WhereNext composite (lineage)

WhereNext composite — Expat Tax Rates 2026 (2026-04-21). Derived from: OECD Taxing Wages 2025; Eurostat Tax Statistics; National revenue authorities (IRS, HMRC, AT, AEAT, AdE, BMF, DGFiP, etc.); WhereNext effective-rate computation across 3 income tiers. Available at https://getwherenext.com/data/expat-tax-rates-2026. CC BY 4.0.

APA

WhereNext. (2026). Expat Tax Rates 2026. Retrieved from https://getwherenext.com/data/expat-tax-rates-2026. CC BY 4.0.

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WhereNext. "Expat Tax Rates 2026." WhereNext, 21 Apr 2026, https://getwherenext.com/data/expat-tax-rates-2026. Accessed via https://getwherenext.com/data/expat-tax-rates-2026. CC BY 4.0.

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@misc{wherenext_getwherenext_com_data_expat_tax_rates_2026,
  author = {{WhereNext}},
  title = {Expat Tax Rates 2026},
  year = {2026},
  url = {https://getwherenext.com/data/expat-tax-rates-2026},
  note = {CC BY 4.0}
}

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