Territorial Tax System

Raw value is a maintained Nomadino 0-100 territoriality point value for the personal-tax reach on foreign income. Higher is better; the score equals the raw value.
1 Anguilla100 points 100 points 100
1 Antigua and Barbuda100 points 100 points 100
1 Bahamas100 points 100 points 100
1 Bahrain100 points 100 points 100
1 Bermuda100 points 100 points 100
1 British Virgin Islands100 points 100 points 100
1 Brunei100 points 100 points 100
1 Cayman Islands100 points 100 points 100
1 Kuwait100 points 100 points 100
1 Monaco100 points 100 points 100
1 Nauru100 points 100 points 100
1 Oman100 points 100 points 100
1 Qatar100 points 100 points 100
1 Saint Kitts and Nevis100 points 100 points 100
1 Saudi Arabia100 points 100 points 100
1 Tahiti100 points 100 points 100
1 Turks and Caicos Islands100 points 100 points 100
1 United Arab Emirates100 points 100 points 100
1 Vanuatu100 points 100 points 100
20 Bolivia98 points 98 points 98
20 Costa Rica98 points 98 points 98
20 El Salvador98 points 98 points 98
20 Guatemala98 points 98 points 98
20 Hong Kong98 points 98 points 98
20 Macau98 points 98 points 98
20 Nicaragua98 points 98 points 98
20 Panama98 points 98 points 98
20 Paraguay98 points 98 points 98
20 Singapore98 points 98 points 98
30 Benin85 points 85 points 85
30 Burkina Faso85 points 85 points 85
30 Cambodia85 points 85 points 85
30 Cameroon85 points 85 points 85
30 Central African Republic85 points 85 points 85
30 Chad85 points 85 points 85
30 Congo85 points 85 points 85
30 Congo DR85 points 85 points 85
30 Cook Islands85 points 85 points 85
30 Djibouti85 points 85 points 85
30 Dominica85 points 85 points 85
30 Gabon85 points 85 points 85
30 Grenada85 points 85 points 85
30 Guinea85 points 85 points 85
30 Guinea-Bissau85 points 85 points 85
30 Haiti85 points 85 points 85
30 Honduras85 points 85 points 85
30 Ivory Coast85 points 85 points 85
30 Laos85 points 85 points 85
30 Madagascar85 points 85 points 85
30 Maldives85 points 85 points 85
30 Mali85 points 85 points 85
30 Mozambique85 points 85 points 85
30 Myanmar85 points 85 points 85
30 Niger85 points 85 points 85
30 Niue85 points 85 points 85
30 Saint Vincent and the Grenadines85 points 85 points 85
30 Saint-Martin85 points 85 points 85
30 São Tomé and Príncipe85 points 85 points 85
30 Senegal85 points 85 points 85
30 South Sudan85 points 85 points 85
30 Togo85 points 85 points 85
30 Tonga85 points 85 points 85
63 Belize71 points 71 points 71
63 Dominican Republic71 points 71 points 71
63 Georgia71 points 71 points 71
63 Gibraltar71 points 71 points 71
63 Jordan71 points 71 points 71
63 Lebanon71 points 71 points 71
63 Malaysia71 points 71 points 71
63 Mauritius71 points 71 points 71
63 Seychelles71 points 71 points 71
63 Thailand71 points 71 points 71
63 Uruguay71 points 71 points 71
74 Barbados64 points 64 points 64
74 Cyprus64 points 64 points 64
74 Ireland64 points 64 points 64
74 Malta64 points 64 points 64
74 United Kingdom64 points 64 points 64
79 Andorra49 points 49 points 49
79 Australia49 points 49 points 49
79 Chile49 points 49 points 49
79 Chinese Taipei49 points 49 points 49
79 Greece49 points 49 points 49
79 Israel49 points 49 points 49
79 Italy49 points 49 points 49
79 Japan49 points 49 points 49
79 Liechtenstein49 points 49 points 49
79 New Zealand49 points 49 points 49
79 Portugal49 points 49 points 49
79 Puerto Rico49 points 49 points 49
79 Switzerland49 points 49 points 49
92 Korea DPR44 points 44 points 44
92 Somalia44 points 44 points 44
92 Syria44 points 44 points 44
92 Western Sahara44 points 44 points 44
92 Yemen44 points 44 points 44
97 Afghanistan25 points 25 points 25
97 Albania25 points 25 points 25
97 Algeria25 points 25 points 25
97 Angola25 points 25 points 25
97 Argentina25 points 25 points 25
97 Armenia25 points 25 points 25
97 Aruba25 points 25 points 25
97 Austria25 points 25 points 25
97 Azerbaijan25 points 25 points 25
97 Bangladesh25 points 25 points 25
97 Belarus25 points 25 points 25
97 Belgium25 points 25 points 25
97 Bhutan25 points 25 points 25
97 Bosnia and Herzegovina25 points 25 points 25
97 Botswana25 points 25 points 25
97 Brazil25 points 25 points 25
97 Bulgaria25 points 25 points 25
97 Burundi25 points 25 points 25
97 Canada25 points 25 points 25
97 Cape Verde25 points 25 points 25
97 China25 points 25 points 25
97 Colombia25 points 25 points 25
97 Comoros25 points 25 points 25
97 Croatia25 points 25 points 25
97 Cuba25 points 25 points 25
97 Curacao25 points 25 points 25
97 Czech Republic25 points 25 points 25
97 Denmark25 points 25 points 25
97 Ecuador25 points 25 points 25
97 Egypt25 points 25 points 25
97 Equatorial Guinea25 points 25 points 25
97 Estonia25 points 25 points 25
97 Ethiopia25 points 25 points 25
97 Faroe Islands25 points 25 points 25
97 Fiji25 points 25 points 25
97 Finland25 points 25 points 25
97 France25 points 25 points 25
97 French Guiana25 points 25 points 25
97 Gambia25 points 25 points 25
97 Germany25 points 25 points 25
97 Ghana25 points 25 points 25
97 Greenland25 points 25 points 25
97 Guadeloupe25 points 25 points 25
97 Guyana25 points 25 points 25
97 Hungary25 points 25 points 25
97 Iceland25 points 25 points 25
97 India25 points 25 points 25
97 Indonesia25 points 25 points 25
97 Iran25 points 25 points 25
97 Iraq25 points 25 points 25
97 Jamaica25 points 25 points 25
97 Kazakhstan25 points 25 points 25
97 Kenya25 points 25 points 25
97 Kiribati25 points 25 points 25
97 Korea Republic25 points 25 points 25
97 Kosovo25 points 25 points 25
97 Kyrgyzstan25 points 25 points 25
97 Latvia25 points 25 points 25
97 Lesotho25 points 25 points 25
97 Liberia25 points 25 points 25
97 Libya25 points 25 points 25
97 Lithuania25 points 25 points 25
97 Luxembourg25 points 25 points 25
97 Malawi25 points 25 points 25
97 Marshall Islands25 points 25 points 25
97 Martinique25 points 25 points 25
97 Mauritania25 points 25 points 25
97 Mayotte25 points 25 points 25
97 Mexico25 points 25 points 25
97 Micronesia25 points 25 points 25
97 Moldova25 points 25 points 25
97 Mongolia25 points 25 points 25
97 Montenegro25 points 25 points 25
97 Montserrat25 points 25 points 25
97 Morocco25 points 25 points 25
97 Namibia25 points 25 points 25
97 Nepal25 points 25 points 25
97 Netherlands25 points 25 points 25
97 New Caledonia25 points 25 points 25
97 Nigeria25 points 25 points 25
97 North Macedonia25 points 25 points 25
97 Norway25 points 25 points 25
97 Pakistan25 points 25 points 25
97 Palau25 points 25 points 25
97 Palestine25 points 25 points 25
97 Papua New Guinea25 points 25 points 25
97 Peru25 points 25 points 25
97 Poland25 points 25 points 25
97 Réunion25 points 25 points 25
97 Romania25 points 25 points 25
97 Russia25 points 25 points 25
97 Rwanda25 points 25 points 25
97 Saint Lucia25 points 25 points 25
97 Saint Pierre and Miquelon25 points 25 points 25
97 Samoa25 points 25 points 25
97 San Marino25 points 25 points 25
97 Serbia25 points 25 points 25
97 Sierra Leone25 points 25 points 25
97 Sint Maarten25 points 25 points 25
97 Slovakia25 points 25 points 25
97 Slovenia25 points 25 points 25
97 Solomon Islands25 points 25 points 25
97 South Africa25 points 25 points 25
97 Spain25 points 25 points 25
97 Sri Lanka25 points 25 points 25
97 Sudan25 points 25 points 25
97 Suriname25 points 25 points 25
97 Swaziland25 points 25 points 25
97 Sweden25 points 25 points 25
97 Tajikistan25 points 25 points 25
97 Tanzania25 points 25 points 25
97 Timor-Leste25 points 25 points 25
97 Trinidad and Tobago25 points 25 points 25
97 Tunisia25 points 25 points 25
97 Turkey25 points 25 points 25
97 Turkmenistan25 points 25 points 25
97 Tuvalu25 points 25 points 25
97 Uganda25 points 25 points 25
97 Ukraine25 points 25 points 25
97 Uzbekistan25 points 25 points 25
97 Venezuela25 points 25 points 25
97 Vietnam25 points 25 points 25
97 Wallis and Futuna25 points 25 points 25
97 Zambia25 points 25 points 25
97 Zanzibar25 points 25 points 25
97 Zimbabwe25 points 25 points 25
223 American Samoa18 points 18 points 18
223 Guam18 points 18 points 18
223 Northern Mariana Islands18 points 18 points 18
223 Philippines18 points 18 points 18
223 U.S. Virgin Islands18 points 18 points 18
228 Eritrea8 points 8 points 8
228 United States8 points 8 points 8

Rating generated: 17 June 2026.

How the Raw Value Is Calculated

The raw value is a Nomadino territoriality point value from 0 to 100. It measures how far a personal tax system keeps foreign income of a tax-resident private individual outside the domestic tax base. Higher values mean a more territorial system and receive higher scores.

The composition uses six components: foreign employment and self-employment income counts for 35%, foreign investment income such as dividends and interest for 25%, foreign capital gains for 15%, foreign rental and real-estate income for 10%, the reach of personal tax liability for 10%, and clarity plus stability of the rules for 5%.

A country with no broad personal income tax or a clear source-based territorial principle sits close to 100 points. Remittance systems, new-resident reliefs and partially territorial systems sit in the middle. Ordinary residence-based worldwide taxation scores much lower, while citizenship-like taxation of people abroad sits near the bottom.

Tax treaties, foreign tax credits and unilateral double-tax relief are not counted as territoriality. They can reduce double taxation, but they do not change whether a state first brings foreign income into its own tax base.

The main anchor is the public PwC Worldwide Tax Summaries country profile set. Nomadino mainly uses the sections on personal income tax, residence, income determination, foreign tax relief and tax treaties. OECD boundaries between residence and source taxation plus official examples from Hong Kong, the United Kingdom and the United States are used as plausibility context.

For small territories or countries without complete direct coverage, Nomadino uses maintained replacement values. They are mapped from administering states, regional comparators, known source/residence rules and available tax profiles. Replacements are not official point measurements, but a consistent classification on the same 0-100 scale.

The score equals the visible raw value and is rounded to whole points. This prevents a country with a more territorial raw value from receiving a worse score than a country with a lower raw value.