Tax Residency Clarity for Expats

This ranking compares how clear tax residence is for expats and longer-stay foreigners. The raw value is a 0-100 point value based on tax administration, tax treaties, CRS participation, e-government, rule of law and residence context; higher values mean more predictable rules.
1 Singapore100 points 100 points 100
2 United Arab Emirates93 points 93 points 93
3 Switzerland92 points 92 points 92
4 United Kingdom90 points 90 points 90
5 Finland89 points 89 points 89
6 Ireland88 points 88 points 88
6 Luxembourg88 points 88 points 88
6 Netherlands88 points 88 points 88
9 Denmark87 points 87 points 87
9 Estonia87 points 87 points 87
9 Sweden87 points 87 points 87
12 Austria83 points 83 points 83
12 Canada83 points 83 points 83
14 Norway82 points 82 points 82
15 Australia80 points 80 points 80
15 Germany80 points 80 points 80
15 Malta80 points 80 points 80
18 New Zealand79 points 79 points 79
19 Spain77 points 77 points 77
20 Monaco76 points 76 points 76
20 Qatar76 points 76 points 76
22 Portugal75 points 75 points 75
23 Belgium73 points 73 points 73
23 France73 points 73 points 73
23 United States73 points 73 points 73
26 Japan72 points 72 points 72
27 Iceland71 points 71 points 71
28 Korea Republic70 points 70 points 70
29 Cayman Islands69 points 69 points 69
29 Cyprus69 points 69 points 69
29 Hong Kong69 points 69 points 69
29 North Macedonia69 points 69 points 69
33 Bahrain68 points 68 points 68
34 Bermuda67 points 67 points 67
34 Liechtenstein67 points 67 points 67
36 Malaysia66 points 66 points 66
36 San Marino66 points 66 points 66
38 Czech Republic65 points 65 points 65
38 Georgia65 points 65 points 65
38 Latvia65 points 65 points 65
38 Lithuania65 points 65 points 65
38 Oman65 points 65 points 65
38 Serbia65 points 65 points 65
38 Tunisia65 points 65 points 65
45 Faroe Islands63 points 63 points 63
45 Italy63 points 63 points 63
47 Greenland62 points 62 points 62
47 Slovakia62 points 62 points 62
49 Botswana61 points 61 points 61
49 Gibraltar61 points 61 points 61
49 Romania61 points 61 points 61
49 Slovenia61 points 61 points 61
53 Croatia60 points 60 points 60
53 Mauritius60 points 60 points 60
53 Montenegro60 points 60 points 60
53 Poland60 points 60 points 60
53 Sri Lanka60 points 60 points 60
53 Turks and Caicos Islands60 points 60 points 60
59 Andorra59 points 59 points 59
59 Anguilla59 points 59 points 59
59 British Virgin Islands59 points 59 points 59
59 Brunei59 points 59 points 59
59 Chinese Taipei59 points 59 points 59
59 Mongolia59 points 59 points 59
59 Seychelles59 points 59 points 59
66 Greece58 points 58 points 58
66 Guam58 points 58 points 58
66 Trinidad and Tobago58 points 58 points 58
69 Aruba57 points 57 points 57
69 Kosovo57 points 57 points 57
69 Rwanda57 points 57 points 57
72 Bosnia and Herzegovina56 points 56 points 56
72 Macau56 points 56 points 56
72 Northern Mariana Islands56 points 56 points 56
72 Saudi Arabia56 points 56 points 56
76 American Samoa55 points 55 points 55
76 Barbados55 points 55 points 55
76 Curacao55 points 55 points 55
76 Kuwait55 points 55 points 55
76 Puerto Rico55 points 55 points 55
76 Thailand55 points 55 points 55
82 Chile54 points 54 points 54
82 Hungary54 points 54 points 54
82 Jordan54 points 54 points 54
82 U.S. Virgin Islands54 points 54 points 54
82 Vietnam54 points 54 points 54
87 Tahiti53 points 53 points 53
88 Belarus52 points 52 points 52
88 Israel52 points 52 points 52
88 Moldova52 points 52 points 52
88 Montserrat52 points 52 points 52
88 Palau52 points 52 points 52
88 Uruguay52 points 52 points 52
88 Uzbekistan52 points 52 points 52
95 Albania51 points 51 points 51
95 Bahamas51 points 51 points 51
95 Cook Islands51 points 51 points 51
95 Costa Rica51 points 51 points 51
95 Kyrgyzstan51 points 51 points 51
95 Saint-Martin51 points 51 points 51
95 Sint Maarten51 points 51 points 51
102 El Salvador50 points 50 points 50
102 Kazakhstan50 points 50 points 50
102 Namibia50 points 50 points 50
102 South Africa50 points 50 points 50
102 Tonga50 points 50 points 50
107 Micronesia49 points 49 points 49
107 Morocco49 points 49 points 49
107 Niue49 points 49 points 49
107 Suriname49 points 49 points 49
107 Turkey49 points 49 points 49
107 Tuvalu49 points 49 points 49
113 Armenia48 points 48 points 48
113 Egypt48 points 48 points 48
113 Guadeloupe48 points 48 points 48
113 Martinique48 points 48 points 48
113 Mexico48 points 48 points 48
113 Réunion48 points 48 points 48
113 Saint Pierre and Miquelon48 points 48 points 48
120 Bhutan47 points 47 points 47
120 French Guiana47 points 47 points 47
120 New Caledonia47 points 47 points 47
120 Panama47 points 47 points 47
124 Dominica46 points 46 points 46
124 Dominican Republic46 points 46 points 46
124 Grenada46 points 46 points 46
124 Russia46 points 46 points 46
124 Saint Vincent and the Grenadines46 points 46 points 46
124 Swaziland46 points 46 points 46
124 Tanzania46 points 46 points 46
124 Zambia46 points 46 points 46
132 Antigua and Barbuda45 points 45 points 45
132 Azerbaijan45 points 45 points 45
132 Bulgaria45 points 45 points 45
132 Indonesia45 points 45 points 45
132 Ivory Coast45 points 45 points 45
132 Philippines45 points 45 points 45
132 Solomon Islands45 points 45 points 45
139 Djibouti44 points 44 points 44
139 Guyana44 points 44 points 44
139 India44 points 44 points 44
139 Mayotte44 points 44 points 44
139 Saint Kitts and Nevis44 points 44 points 44
139 Saint Lucia44 points 44 points 44
145 Kiribati43 points 43 points 43
145 Uganda43 points 43 points 43
147 Benin42 points 42 points 42
147 Cuba42 points 42 points 42
147 Guatemala42 points 42 points 42
147 Madagascar42 points 42 points 42
147 Malawi42 points 42 points 42
147 Senegal42 points 42 points 42
153 Belize41 points 41 points 41
153 Cape Verde41 points 41 points 41
153 Honduras41 points 41 points 41
153 Paraguay41 points 41 points 41
153 Tajikistan41 points 41 points 41
153 Togo41 points 41 points 41
153 Ukraine41 points 41 points 41
153 Wallis and Futuna41 points 41 points 41
161 Bangladesh40 points 40 points 40
161 China40 points 40 points 40
163 Jamaica39 points 39 points 39
163 Mozambique39 points 39 points 39
163 Nicaragua39 points 39 points 39
166 Algeria38 points 38 points 38
166 Fiji38 points 38 points 38
166 Laos38 points 38 points 38
166 Nepal38 points 38 points 38
166 Zanzibar38 points 38 points 38
171 Lesotho37 points 37 points 37
171 Liberia37 points 37 points 37
171 Nauru37 points 37 points 37
171 Papua New Guinea37 points 37 points 37
171 São Tomé and Príncipe37 points 37 points 37
171 Vanuatu37 points 37 points 37
177 Argentina36 points 36 points 36
177 Bolivia36 points 36 points 36
177 Cambodia36 points 36 points 36
177 Ghana36 points 36 points 36
177 Peru36 points 36 points 36
182 Comoros35 points 35 points 35
182 Gambia35 points 35 points 35
182 Timor-Leste35 points 35 points 35
185 Colombia34 points 34 points 34
185 Kenya34 points 34 points 34
185 Samoa34 points 34 points 34
188 Ethiopia33 points 33 points 33
189 Burkina Faso32 points 32 points 32
189 Gabon32 points 32 points 32
189 Lebanon32 points 32 points 32
189 Maldives32 points 32 points 32
189 Zimbabwe32 points 32 points 32
194 Marshall Islands31 points 31 points 31
194 Pakistan31 points 31 points 31
196 Guinea-Bissau30 points 30 points 30
197 Brazil29 points 29 points 29
197 Sierra Leone29 points 29 points 29
199 Mauritania28 points 28 points 28
200 Mali27 points 27 points 27
201 Cameroon26 points 26 points 26
201 Guinea26 points 26 points 26
201 Niger26 points 26 points 26
204 Burundi25 points 25 points 25
204 Palestine25 points 25 points 25
206 Ecuador24 points 24 points 24
206 Western Sahara24 points 24 points 24
208 Congo22 points 22 points 22
209 Haiti20 points 20 points 20
209 Iraq20 points 20 points 20
211 Iran18 points 18 points 18
211 Myanmar18 points 18 points 18
211 Sudan18 points 18 points 18
211 Turkmenistan18 points 18 points 18
211 Venezuela18 points 18 points 18
216 Equatorial Guinea16 points 16 points 16
216 Yemen16 points 16 points 16
218 Congo DR15 points 15 points 15
218 Eritrea15 points 15 points 15
218 Nigeria15 points 15 points 15
218 Syria15 points 15 points 15
222 South Sudan13 points 13 points 13
223 Angola12 points 12 points 12
224 Central African Republic10 points 10 points 10
224 Libya10 points 10 points 10
226 Chad8 points 8 points 8
227 Afghanistan7 points 7 points 7
228 Korea DPR4 points 4 points 4
229 Somalia0 points 0 points 0

Last rating: June 22nd, 2026

How the Raw Value Is Calculated

The raw value is a 0-100 point value for tax-residence clarity from the perspective of expats and longer-stay foreigners. 100 means clear, documented and practically understandable rules; 0 means high uncertainty or barely predictable administrative practice.

The calculation combines seven blocks: a tax-clarity core from tax administration, treaties and CRS counts for 45%, governance and rule of law 20%, residence context 12%, tax treaties 8%, CRS participation 7%, tax-filing complexity 5% and language accessibility 3%.

The indicator evaluates publicly understandable rules on residence, day-count tests, deregistration, dual residence, tax administration, digital filing and international compatibility. Low taxes alone are not enough for a high value if residence rules are unclear or hard to use.

Countries with particularly clear tax-residence documentation or simple, well-explained systems receive a limited bonus. Strongly closed or unstable countries are capped because formal rules are often less predictable there.

Values are stretched to the current Nomadino country comparison. The rating equals the rounded raw value; higher values improve the ranking.