Lowest income-tax countries for expats in 2026.
Top personal income-tax rates ranked — plus the employee social column that reveals which low headline rates hide a much bigger real burden.
| # | Country | Top rate | System | Employee social |
|---|---|---|---|---|
| 1 | Qatar | 0% | Flat | 0% |
| 2 | Saudi Arabia | 0% | Flat | 0% |
| 3 | United Arab Emirates | 0% | Flat | 0% |
| 4 | Bulgaria | 10% | Flat | 13.8% |
| 5 | Romania | 10% | Flat | 35% |
| 6 | Singapore | 18% | Progressive | 0% |
| 7 | Switzerland | 18% | Progressive | 6.4% |
| 8 | Georgia | 20% | Flat | 2% |
| 9 | Estonia | 20% | Flat | 3.6% |
| 10 | Armenia | 20% | Flat | 5% |
| 11 | Albania | 23% | Progressive | 11.2% |
| 12 | Czechia | 23% | Progressive | 11.6% |
| 13 | Chile | 23% | Progressive | 18% |
| 14 | Malaysia | 25% | Progressive | 2% |
| 15 | Panama | 25% | Progressive | 9.8% |
| 16 | Costa Rica | 25% | Progressive | 10.5% |
| 17 | Uruguay | 25% | Progressive | 18% |
| 18 | Brazil | 27.5% | Progressive | 14.0% |
| 19 | Peru | 30% | Progressive | 13% |
| 20 | Croatia | 30% | Progressive | 20% |
How this ranking is calculated
Top marginal personal income-tax rate (the flat rate, or the highest bracket) from our tax dataset, sorted ascending. The 'employee social' column is the real-burden reveal.
Source: relocating.app tax dataset. Figures are estimates for guidance, not tax or legal advice.
Cite this ranking
Source: Relocating — Lowest income-tax countries for expats in 2026. Top marginal personal income-tax rate. Last updated August 2026.
https://relocating.app/best/lowest-income-tax-countries-2026/