1🇬🇪TbilisiGeorgia
~$1,200
20% flat (1% small-business regime for some) · Continental mild · 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 →~$1,280
5-year digital nomad visa, 0% on foreign income · Tropical · nomad visa
3🇧🇬SofiaBulgaria
~$1,600
Flat 10% · Continental · nomad visa
4🇷🇴BucharestRomania
~$1,680
Flat 10% · Humid continental · nomad visa
5🇷🇸BelgradeSerbia
~$1,680
Flat 10% on salary (up to 25% with annual surtax) · Continental
6🇲🇺Port LouisMauritius
~$1,680
0–20% progressive (max 20%) · Tropical island · nomad visa
7🇭🇺BudapestHungary
~$1,840
Flat 15% · Continental · nomad visa
8🇵🇹Funchal (Madeira)Portugal
~$1,920
Madeira regional rates, progressive to ~47% · Mild Atlantic · nomad visa
9🇵🇦Panama CityPanama
~$2,000
Territorial: 0% on foreign-source income · Tropical · nomad visa
10🇲🇹VallettaMalta
~$2,320
0–35% progressive (Global Residence: 15%) · Mediterranean · nomad visa
11🇨🇾NicosiaCyprus
~$2,400
0–35% on employment; non-dom 0% on dividends/interest · Mediterranean
12🇨🇾LimassolCyprus
~$2,600
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.
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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.
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.