Countries with no income tax 2026: the list we could verify

The official pages we read say individuals pay no income tax in Monaco (French nationals excepted), the Cayman Islands, Bermuda and Brunei, and none on salaries in Qatar. Oman’s personal income tax law only starts in 2028. No income tax there does not mean none elsewhere: your former country, or your citizenship, can still tax you.

Do your days reach the UAE’s residence thresholds?

Your stays: United Arab Emirates

UAE or GCC national, or valid Residence Permit?
Permanent home, job or business there?
Primary residence and centre of interests there?

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Days counted, in your busiest 12 months

161days

Resident: 90 days or more, a right to reside, and a home or job.

183-day threshold
161 / 183
90-day threshold, with conditions
90 / 90
Period used
21 December 2025 → 20 December 2026

Rule applied: 183 days in 12 consecutive months, or 90 days with a right to reside and a home or job there.

Assumptions: arrival and departure days follow the country’s rule; a day in two trips counts once. How this is calculated

Track it day by day in the Taxlag app

Tax free countries get listed everywhere, usually with no source, and many of those lists mix three different things: a country that charges no personal income tax, a territory that charges little, and a place a government has blacklisted. We kept only what an official page says in plain words, and we say where the page is old or the wording is narrower than the slogan. The result is short, and that is the honest size of it. Even when it holds, "no income tax" only describes what that one country charges. It does not end what your former country can claim, it does not apply until you have actually become resident, and it says nothing of the taxes on spending, property or payroll that fund the state instead. US citizens remain taxable by the US wherever they live. This page describes the law as published. It is not advice on escaping tax: hiding income, or claiming a residence you do not really have, is what tax authorities pursue.

The list, as the official texts word it

Each line reports the sentence we read, with what is charged in place of income tax. The order runs from the clearest statement to the narrowest.

CountryWhat the official source saysWhat still applies
MonacoNo income tax on individuals, under an 1869 ordinance, for those genuinely established thereVAT on the French basis and at French rates. French nationals are carved out under the 1963 convention
Cayman Islands"There is no income tax", and no direct taxes since a head tax ended in 1985Stamp duty, in most areas 7.5% on real estate sales, and customs duty on imports
Bermuda"Individuals in Bermuda don’t pay personal income tax"Payroll tax on employers, who may withhold 6% of salary, and land tax on homes
Brunei"There is no personal income tax", and the income tax act covers corporationsTax on companies, including oil and gas
Qatar"Individuals do not pay personal income tax on salaries, wages, or personal income"A 10% rate on most business profits
OmanA personal income tax law enters into force at the start of 2028: 5% for those with total income over OMR 42,000A known end date, so this list can change
BahamasA government white paper says it imposes no personal or corporate income taxes, and a 2013 IMF report it hosts agreesBoth texts are old and we found no recent one. VAT is now 10% for most goods and services
United Arab EmiratesNo such sentence in the texts we read. Corporate Tax reaches an individual's business only over AED 1,000,000 of turnoverWages and personal investments do not count towards that test

The countries we could not confirm

You will see other names on the usual lists. We leave them out because we could not read a clear official sentence, not because we know they do tax income. For Kuwait, we could not open the investment agency's current brochure. For Bahrain, the Economic Development Board page we opened did not state it. The Vanuatu tax site did not respond. For the Turks and Caicos, we found no official page. In St Kitts and Nevis, the government said in November 2020 that it had no intention of introducing personal income tax, but the Inland Revenue page returned an error when we tried it, and a review of the tax regime was under way in 2023. In Saudi Arabia, the ZATCA guideline lists who pays income tax, including non-Saudi residents who run a commercial activity, without a sentence on wages. So we stop there.

Tax havens lists: what they measure

Searching for a list of tax havens leads to two official lists, and neither is a list of countries without income tax. They measure cooperation on tax matters, so a place can be on them whatever its rates, and none of the countries in the table above is on the versions we read.

ListAs readWho is on it
EU list of non-cooperative jurisdictions, Annex IRevised on 9 October 2026, reviewed twice a yearAmerican Samoa, Anguilla, Guam, Palau, Russia, Turks and Caicos, US Virgin Islands, Vanuatu
French list of non-cooperative states and territoriesOrder of 12 February 2010 as amended, version in force since 27 April 2026Anguilla, Antigua and Barbuda, American Samoa, Guam, Palau, Panama, Russia, Turks and Caicos, US Virgin Islands, Vanuatu, Vietnam

The two lists differ because they are updated separately: the EU removed Panama and Vietnam in October 2026 and the French version we read, from April, still has them. Check the date before you rely on either. The French list has real effects for anyone moving there, such as the PEA and exit tax rules set out on our page about leaving France.

Your former country does not simply let go

This is the part most lists skip, and it often costs more than the move saves. Reaching a new residence does not end the old one by itself, and some states specifically hold on to people who go to low-tax places.

Spain is the clearest case: its nationals who prove a new residence in a listed tax haven remain Spanish taxpayers in the year of the move and the four following. Germany has an extended limited liability in section 2 of its Foreign Tax Act: for up to ten years, a German who was resident for five of the last ten years, moves to a low-tax territory and keeps substantial economic interests in Germany stays taxable on German income, above €16,500 a year. France taxes its nationals who moved to Monaco as if they were domiciled in France, under article 7 of the 1963 convention, with narrow exceptions tied to residence before 13 October 1962. The Monaco page gives that history. The UK has its temporary non-residence rule on gains for those who come back within five years.

And a treaty may not help. There may be none between your two countries, in which case there is no tie-breaker to rely on, as our guide on dual residency explains. Where there is one, it can hold surprises: the France-UAE treaty contains an article 19(2) whose reach is not settled.

US citizens. Moving to any of these places does not stop US tax. The IRS says US citizens abroad generally have to file, on worldwide income, if it meets the filing threshold. The foreign earned income exclusion, US$132,900 for 2026, reduces the bill and does not remove the return. Publication 519 also explains that the saving clause in most US treaties keeps the US right to tax its citizens.

You still have to become resident there

A tax-free country only helps you once you are tax resident there and no longer tied to your former one, and each has its own route. Monaco itself limits its exemption to activities or people effectively and really established in the Principality. In the UAE, the simulator above applies the rules from Cabinet Decision 85 of 2022 as we read them: 183 days in 12 months, or 90 days with a right to reside and a home or job. The default stays total 161 days in 2026, which passes 90 and not 183. The conditions behind the 90-day route are what count, as our UAE page shows. A residence permit is not the same thing either: the UAE certificate asks for proof of the route you rely on.

Keep the proof of your days wherever you go, since both the old country and the new one may ask. The Taxlag app keeps that log, and it does not tell you where you are resident. If money depends on the answer, take advice from a licensed professional in the country you are leaving, before you go. A tax saving that only works if nobody asks is no saving.

Questions people ask

Which countries have no income tax at all in 2026?

Among the sources we read, Monaco, the Cayman Islands, Bermuda and Brunei state it most plainly, Qatar says it for salaries and personal income, and Oman’s personal income tax law only enters into force in 2028. Each has limits, starting with French nationals in Monaco. Other countries often named may also qualify, but we only list those whose official wording we could read.

If I move to a country with no income tax, do I stop paying tax at home?

Not automatically. You stop only if you really lose residence under your home country’s rules, which may look at family, housing and economic interests as well as days. Spain keeps its nationals taxable for five periods after a move to a listed tax haven, and Germany can tax German income for up to ten years. US citizens stay taxable by the United States wherever they live.

What is the difference between a tax haven and a country with no income tax?

A country with no income tax has simply chosen not to charge individuals on income. The official lists of non-cooperative jurisdictions, from the EU and from France, measure cooperation on tax matters instead. Monaco and Bermuda, for instance, are not on the current versions of those two lists that we read, while Russia is on both. Being on a list has consequences that a low tax rate does not.

Do American citizens pay US tax if they live in Dubai or Monaco?

Generally yes. The IRS states that US citizens abroad generally have to file income tax returns, covering gross income from worldwide sources, if that income meets the filing threshold. The foreign earned income exclusion can shelter earned income, up to US$132,900 for 2026, but it has to be claimed on a return. Giving up citizenship brings its own expatriation rules, including a possible tax on deemed sales.

Is moving to a tax free country legal?

Moving is legal, and so is paying what your new country charges. What is illegal is hiding income or pretending to live somewhere you do not, since your former country can then treat you as resident and pursue the tax. That is why the rules on this page turn on real facts such as a home, family and days. We describe them, and we do not advise on avoiding tax.

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Official sources

Every rule on this page comes from these texts, opened and read on November 3, 2026.

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Rules as of 2026, last updated .