~$1,280
5-year digital nomad visa, 0% on foreign income · Tropical · nomad visa
City finder
Low-tax cities for expats
Cities in our dataset with a low or zero personal income tax regime, ranked from the lowest cost of living. This is general information, not tax advice.
Take the 2-minute quiz →2🇬🇪TbilisiGeorgia
~$1,440
1% small-business regime for IT freelancers, very low cost, visa-free for most. 20% flat (1% small-business regime for some) · Continental mild · nomad visa
3🇧🇬SofiaBulgaria
~$1,600
Flat 10% income tax, EU membership, established IT sector. Flat 10% · Continental · nomad visa
4🇷🇴BucharestRomania
~$1,680
EU member with a flat 10% income tax and a low cost of living. Flat 10% · Humid continental · nomad visa
5🇷🇸BelgradeSerbia
~$1,680
Flat 10% tax on employment income, low cost of living, visa-free entry for many nationalities. Flat 10% on salary (up to 25% with annual surtax) · Continental
6🇲🇺Port LouisMauritius
~$1,680
French and English speaking, progressive tax to 20%, Indian Ocean lifestyle, Premium Visa for remote workers. 0–20% progressive (max 20%) · Tropical island · nomad visa
7🇭🇺BudapestHungary
~$1,840
Flat 15% income tax, EU member, affordable capital on the Danube. Flat 15% · Continental · nomad visa
8🇵🇦Panama CityPanama
~$2,000
#1 country for expats (InterNations Expat Insider 2025), USD economy, 0% tax on foreign income, visa-friendly. Territorial: 0% on foreign-source income · Tropical · nomad visa
9🇵🇹Funchal (Madeira)Portugal
~$2,240
Madeira regional rates, progressive to ~47% · Mild Atlantic · nomad visa
10🇲🇹VallettaMalta
~$2,320
EU island, English-speaking, Mediterranean sunshine, Global Residence tax option. 0–35% progressive (Global Residence: 15%) · Mediterranean · nomad visa
11🇨🇾LimassolCyprus
~$2,360
EU base, non-dom status exempts foreign income for 17 years, large Russian/Israeli/British expat community. 0–35% on employment; non-dom 0% on dividends/interest · Mediterranean
12🇨🇾NicosiaCyprus
~$2,400
0–35% on employment; non-dom 0% on dividends/interest · Mediterranean
This list includes cities in our dataset tagged tax-free, ultra-low-tax or low-tax, sorted by cost-of-living index (New York = 100). Tax regimes are summarised, not calculated: eligibility, thresholds and residence conditions vary and must be confirmed with a qualified tax advisor.
Not sure which of these fits you?
Answer 6 questions and get your own top 3 ranked by budget, tax, climate and lifestyle.
Take the quiz →Questions
Which cities have no personal income tax?
In our dataset, Dubai and Abu Dhabi levy no personal income tax on residents; Georgia, Bali and Panama offer very low effective rates under specific regimes. The list above shows the tax regime for each city it ranks.
Is a low-tax city always cheaper?
No. Low tax and low cost of living are different things: some tax-free cities have a high cost of living. The list above shows both so you can weigh them together.
Other shortlists
These figures are indicative and based on public datasets. They are not tax advice. Consult a licensed tax advisor or financial professional before making relocation or employment decisions.