Where the Tax Actually Works
How each destination taxes residents — territorial vs worldwide income, US-treaty status, and double-tax risk — sorted with the friendliest regimes first. The structural picture, not a rate sheet.
| Country | Tax treatment | US treaty | Double-tax risk | Visa pathway | From / mo |
|---|---|---|---|---|---|
| Georgia Territorial: foreign-source income generally exempt for residents. Verify your specific sourcing. | Territorial / no tax | No | Low | Tourist Visa (1 Year) | $1,200 |
| Malaysia Largely territorial for individuals; foreign-source income generally exempt. Verify recent remittance rules. | Territorial / no tax | No | Low | DE Rantau Nomad Pass | $2,000 |
| Taiwan Foreign-source income is generally outside regular income tax (may hit AMT). No comprehensive US treaty. | Territorial / no tax | No | Low | Employment Gold Card | $2,200 |
| Panama Territorial: foreign-source income generally not taxed. Low double-tax risk on foreign earnings. | Territorial / no tax | No | Low | Friendly Nations Visa | $2,500 |
| Antigua and Barbuda No personal income tax (abolished 2016). Low double-tax risk. | Territorial / no tax | No | Low | NDR Visa | $2,800 |
| Singapore Largely territorial: most foreign income not taxed unless received in Singapore. No comprehensive US tax treaty. | Territorial / no tax | No | Low | Tech Pass / EP | $4,500 |
| Cayman Islands No personal income tax. Very low double-tax risk. | Territorial / no tax | No | Low | Global Citizen Concierge | $5,000 |
| United Arab Emirates No personal income tax. Very low double-tax risk on earned income. | Territorial / no tax | No | Low | Golden Visa / Freelance | — |
| Thailand Taxes residents on foreign income remitted into Thailand (rules tightened recently). Possible double-tax; US treaty exists. | Worldwide · US treaty | Yes | Possible | DTV Visa | $1,200 |
| Turkey Residents taxed on worldwide income. US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | Short-Term Residence Permit (ikamet) | $1,200 |
| Romania Residents taxed on worldwide income. US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | Digital Nomad Visa | $1,500 |
| Greece Residents taxed on worldwide income. US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | Digital Nomad Visa | $1,800 |
| China Residents taxed on worldwide income. US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | Unilateral Visa-Free / 144h Transit | $1,800 |
| Indonesia Residents taxed on worldwide income. US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | B211A / DNV | $1,800 |
| Portugal Residents taxed on worldwide income (NHR exemptions have largely sunset). US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | D8 Digital Nomad Visa | $2,200 |
| Mexico Residents taxed on worldwide income. US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | Temporary Resident | $2,200 |
| Cyprus Residents taxed on worldwide income, but the non-dom regime exempts many foreign passive incomes. Employment income is taxed; US treaty exists. | Worldwide · US treaty | Yes | Possible | Digital Nomad Visa | $2,500 |
| Spain Residents taxed on worldwide income (Beckham regime is a limited exception). US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | Digital Nomad Visa | $2,500 |
| Switzerland Residents taxed on worldwide income (federal + cantonal). US treaty exists; double-tax possible. | Worldwide · US treaty | Yes | Possible | Lump Sum Taxation / B Permit | $6,000 |
| Vietnam Residents taxed on worldwide income; US treaty signed but not in force. Double-tax risk. | Worldwide · no treaty | No | Possible | E-Visa | $1,000 |
| Sri Lanka Residents taxed on worldwide income; no comprehensive US treaty. Double-tax risk. | Worldwide · no treaty | No | Possible | ETA Tourist Visa | $1,000 |
| Argentina Residents taxed on worldwide income; no comprehensive US treaty. Double-tax risk. | Worldwide · no treaty | No | Possible | Digital Nomad Visa | $1,200 |
| Colombia Residents taxed on worldwide income; no comprehensive US treaty. Double-tax risk — plan carefully. | Worldwide · no treaty | No | Possible | Digital Nomad Visa (V) | $1,500 |
| Cambodia Residents taxed on worldwide income; no US treaty. Double-tax risk. | Worldwide · no treaty | No | Possible | Ordinary (E) Visa | $1,500 |
| US Virgin Islands US territory with a mirror tax system — the FEIE does NOT apply. Different bona-fide-resident rules. Consult a pro. | US territory (special) | No | n/a | US Territory | $3,800 |
| Puerto Rico US territory — the FEIE does NOT apply here (it's for FOREIGN income). Bona fide PR residents use Act 60 / IRC §933 instead. Consult a pro. | US territory (special) | No | n/a | US Territory | $4,000 |
Planning a tax-driven move or second residency?
Territorial regimes, citizenship/residency-by-investment, and treaty positions get complex fast. We'll send a jurisdiction shortlist and intro you to a vetted cross-border tax + immigration advisor.
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General information, not tax advice. "Tax treatment" is a high-level structural classification (does the country tax residents on worldwide income, or only local-source / not at all) — not a rate sheet, and it ignores special regimes (non-dom, Beckham, NHR), remittance rules, social charges, and your nationality and treaty positions. Headline income/capital-gains rates are a planned sourced addition; we won't publish numbers we can't stand behind. Confirm everything with a qualified cross-border professional.
Classifications reviewed 2026-06-10. Cost = cheapest tracked hub per country (indicative monthly, USD).