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THE CITIZENSHIP DESK

Best Visas For Lowest-Tax Residency Options

Territorial or zero-tax jurisdictions with legitimate residence pathways

Last verified 2026-07-07

Editor's top 3

A short, opinionated shortlist. For the full algorithmic ranking of every programme matched to this profile, scroll to the ranked list below.

  1. 1
    🇦🇪 UAE Golden Visa

    United Arab Emirates

    0% personal income tax, no minimum stay, and strong global banking/mobility credibility for non-US applicants.

  2. 2
    🇬🇪 Georgia 1% Individual Entrepreneur Tax Regime

    Georgia

    Cheapest and fastest to set up, with a genuine 1% turnover tax for small-business income under the cap.

  3. 3
    🇺🇸 Puerto Rico Act 60 (Individual Resident Investor & Export Services)

    United States

    The only real legal reduction available to US citizens short of renunciation — but requires bona fide 183-day residency and doesn't touch mainland-source income.

Full ranked list

Every programme tagged for this persona, scored by the criteria below. Score is a heuristic for ranking, not a recommendation.

Scoring methodology

Baseline 50 for every programme that lists this persona as a fit. Persona-specific criteria (income threshold, family inclusion, citizenship timeline, processing speed, presence requirements) add weight. Each programme's detail page has the full sourced facts.

  1. 1
    🇲🇾 Malaysia My Second Home (MM2H)

    Malaysia

    • ✓Listed as a fit by the programme's own data
    50
  2. 2
    🇦🇪 UAE Golden VisaEditor's pick

    United Arab Emirates

    • ✓Listed as a fit by the programme's own data
    50
  3. 3
    🇦🇪 UAE Virtual Working Programme (Remote Work Visa)

    United Arab Emirates

    • ✓Listed as a fit by the programme's own data
    50
  4. 4
    🇦🇪 Dubai Freelance Visa (TECOM / Free Zone Permit)

    United Arab Emirates

    • ✓Listed as a fit by the programme's own data
    50
  5. 5
    🇬🇪 Georgia Remotely from Georgia Programme

    Georgia

    • ✓Listed as a fit by the programme's own data
    50
  6. 6
    🇵🇦 Panama Friendly Nations Visa

    Panama

    • ✓Listed as a fit by the programme's own data
    50
  7. 7
    🇹🇷 Turkey Short-Term Residence Permit

    Turkey

    • ✓Listed as a fit by the programme's own data
    50
  8. 8
    🇲🇾 Malaysia Premium Visa Programme (PVIP)

    Malaysia

    • ✓Listed as a fit by the programme's own data
    50
  9. 9
    🇷🇴 Romania Digital Nomad Visa

    Romania

    • ✓Listed as a fit by the programme's own data
    50
  10. 10
    🇲🇺 Mauritius Premium Travel Visa

    Mauritius

    • ✓Listed as a fit by the programme's own data
    50
  11. 11
    🇲🇺 Mauritius Permanent Residency (Property Purchase)

    Mauritius

    • ✓Listed as a fit by the programme's own data
    50
  12. 12
    🇸🇦 Saudi Arabia Premium Residency (Iqama Mumayazah)

    Saudi Arabia

    • ✓Listed as a fit by the programme's own data
    50
  13. 13
    🇨🇾 Cyprus Category F Permit (Retirees & Passive Income)

    Cyprus

    • ✓Listed as a fit by the programme's own data
    50
  14. 14
    🇨🇾 Cyprus Digital Nomad Visa

    Cyprus

    • ✓Listed as a fit by the programme's own data
    50
  15. 15
    🇦🇪 UAE Green Visa

    United Arab Emirates

    • ✓Listed as a fit by the programme's own data
    50
  16. 16
    🇺🇾 Uruguay Ordinary Residence Permit (Residencia Permanente)

    Uruguay

    • ✓Listed as a fit by the programme's own data
    50
  17. 17
    🇮🇹 Italy Flat Tax Regime for High-Net-Worth New Residents

    Italy

    • ✓Listed as a fit by the programme's own data
    50
  18. 18
    🇦🇪 UAE Blue Residency Visa

    United Arab Emirates

    • ✓Listed as a fit by the programme's own data
    50
  19. 19
    🇹🇭 Thailand LTR Visa – Wealthy Global Citizen

    Thailand

    • ✓Listed as a fit by the programme's own data
    50
  20. 20
    🇹🇭 Thailand LTR Visa – Wealthy Pensioner

    Thailand

    • ✓Listed as a fit by the programme's own data
    50
  21. 21
    🇹🇭 Thailand LTR Visa – Work-from-Thailand Professional

    Thailand

    • ✓Listed as a fit by the programme's own data
    50
  22. 22
    🇹🇭 Thailand LTR Visa – Highly Skilled Professional

    Thailand

    • ✓Listed as a fit by the programme's own data
    50
  23. 23
    🇵🇾 Paraguay Permanent Residency

    Paraguay

    • ✓Listed as a fit by the programme's own data
    50
  24. 24
    🇺🇸 Puerto Rico Act 60 (Individual Resident Investor & Export Services)Editor's pick

    United States

    • ✓Listed as a fit by the programme's own data
    50
  25. 25
    🇬🇪 Georgia 1% Individual Entrepreneur Tax RegimeEditor's pick

    Georgia

    • ✓Listed as a fit by the programme's own data
    50
  26. 26
    🇦🇪 UAE Retirement Visa

    United Arab Emirates

    • ✓Listed as a fit by the programme's own data
    50

Want the narrative editorial companion? See the Lowest-Tax Residency Options profile → (who fits, who doesn't, top gotchas).

Sources & last verified

  • Last verified