Best Golden Visa for US Citizens (2026)

The US-Specific Factors

• Worldwide-income taxation:US citizens are taxed on worldwide income regardless of residence. Becoming a Portuguese, Greek, or Maltese tax resident doesn’t reduce your US tax bill — it potentially adds a second layer of taxation (with foreign tax credits to offset). Programmes with favourable tax regimes for new residents (Italy flat tax, Malta remittance-based non-dom) still improve the overall tax picture by reducing the tax-credit leakage.
• FATCA and FBAR:US citizens with foreign bank accounts must file annual FBAR (accounts over $10K aggregate) and Form 8938 (Statement of Specified Foreign Financial Assets). Golden-visa applications require opening host-country bank accounts — which creates FBAR/FATCA reporting obligations. Not a dealbreaker but a cost of compliance.
• Renunciation risk: For Americans contemplating eventual expatriation (renouncing US citizenship), a second passport from a golden-visa programme is the standard prerequisite. Portugal and Greece both provide solid EU passports as the end state; Caribbean CBI programmes provide visa-free travel but weaker passports.
• Estate tax: US citizens face US estate tax on worldwide assets. No golden-visa programme by itself solves this; genuine expatriation (with IRS Form 8854 process) is required.