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Compare income tax rates across 95 countries using progressive brackets. Estimate take-home pay, effective rates, and potential savings from relocating.
Powered by our OECD Tax Database & government tax authority data · methodology
Data last updated: March 2026
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Several countries offer zero or near-zero income tax: the UAE, Bahamas, Cayman Islands, and Monaco have no personal income tax. Among WhereNext's 95 countries, the UAE (0% income tax), Qatar (0%), Bahrain (0%), and Kuwait (0%) are the most favorable for tax optimization. Panama taxes only local-source income (territorial taxation), meaning foreign-source income is tax-free. Portugal's NHR (Non-Habitual Resident) regime offers a flat 20% rate on Portuguese-source income for 10 years. Estonia taxes only distributed profits for entrepreneurs. Georgia offers a 1% small business rate on turnover under GEL 500,000. Source: WhereNext Tax Comparison Tool, OECD Tax Database, government tax authority publications, Q1 2026.
US citizens are taxed on worldwide income regardless of where they live. However, the Foreign Earned Income Exclusion (FEIE) allows Americans abroad to exclude up to $132,900 (2026 est.) of foreign earned income from US federal tax. Additionally, the Foreign Tax Credit (FTC) prevents double taxation by crediting foreign taxes paid against US tax liability. For a US citizen earning $100,000 in Portugal, the effective combined tax rate is approximately 28-32% (Portuguese tax) with most US liability offset by the FTC. Self-employed Americans abroad still owe 15.3% in US self-employment tax (Social Security + Medicare) regardless of FEIE. State tax obligations vary — some states (California, New Mexico) continue taxing former residents. Source: IRS Publication 54, OECD Taxing Wages 2026, WhereNext Tax Comparison Tool.