The 2026 Denationalize.Me Freedom Index Ranking of 235 Territories

You’ve seen them ad nauseam: the glossy rankings of the “freest countries in the world.” Every year, the usual suspects—from the Heritage Foundation’s Index of Economic Freedom to the Cato Institute’s Human Freedom Index and the Fraser Institute—crown countries like New Zealand, Switzerland, or Scandinavian welfare states as global winners, eagerly applauded by the mainstream media. To the unsuspecting newspaper reader, this may sound convincing. For you, the sovereign individual, the entrepreneurially minded person, the crypto investor, or the conscious immigrant, however, these rankings are not only useless—they are a dangerous misdirection.

Why is that? Because these established indices consistently confuse the concept of freedom with “state functionality.” They generously award points for “efficient tax administration,” comprehensive digital registries, or “social stability.” But if we’re honest: What is a highly efficient tax administration other than a perfected, digital instrument of plunder? A system that confiscates half of your life’s work in real time and monitors your every move is not a free country. It is a high-tech, high-security wing with open doors.

The Stateless Freedom Ranking 2026 radically breaks with this illusion. We have subjected 235 entities on this planet—from traditional nation-states to autonomous private cities—to a cold, data-driven analysis. Our ranking is not intended for the passive citizen who stays on the hamster wheel and hopes that the next election will bring less expropriation. It is written for the permanent immigrant and sovereign resident. For the person who chooses a permanent center of life but actively applies the tools of flag theory to legally render the state’s parasitic access null and void.

In this article, we want to present the ranking itself in detail. What is missing from traditional rankings, and how do we do it better? What is our methodological approach, which parameters play a role, and how is the weighting determined? Which countries are being compared in the first place? And what exactly is our definition of freedom?

At the end, you’ll of course also get an unfiltered look at the ranking. Even better: we’ll provide you with the raw data in an Excel spreadsheet, which you can reweight as you see fit to create your own subjective freedom ranking based on your personal preferences. You’ll find instructions for this and the complete ranking at the end of the article. Over the next few days, we’ll also publish several other articles referencing the ranking. But you have to start somewhere!

The Philosophy: The Only Human Right Is to Be Left Alone

To measure true freedom, we must first define it. Our concept of freedom is purely negative. This does not mean that freedom is a bad thing, but rather that it is defined legally and philosophically exclusively by the absence of coercion. The only true, universal human right is the right to be left in peace—as long as one does not infringe upon the life, liberty, and property of others.

We never evaluate states based on what they supposedly “give” their citizens—be it roads, subsidies, state-mandated curricula, or a regulated healthcare system. We evaluate them, without exception, based on how much violence, coercion, and surveillance they must employ to finance these services and impose them on the individual. A country is only free when it gives you the choice to participate in its system or not.

The Methodological Fallacy of the Mainstream: Why “Government Efficiency” and “Democracy” Are Not Freedom

When we academically dissect the methodology of Cato or Heritage, absurd evaluation criteria are revealed that a free person must never accept:

• “Government Integrity” & “Judicial Effectiveness” (Heritage): These rankings award top scores to governments that enforce their laws ruthlessly and free of corruption. But what good is an incorruptible court that throws you in jail with deadly precision because you didn’t pay your taxes or renovated your house without a building permit? Perfect law enforcement in an unjust system is the definition of tyranny.

• “Democratic Participation” (Cato/Fraser): The mainstream celebrates “free elections.” But democracy is ultimately just the dictatorship of the majority. The fact that 51% of the population gets to vote on how high the taxes of the remaining 49% should be is not freedom—it is collective theft. A country that forces you to vote (like Australia or Brazil) receives drastic negative points from us.

• “Tax Burden / Tax Revenue Relative to GDP”: Mainstream indices often look at macroeconomic tax revenue. That is irrelevant to you. If a country (like France) has a massive public spending ratio but offers you, as a foreign investor, an excellent impatriate regime with massive tax exemptions, you are de facto free there, while the local population suffers. We evaluate the microeconomic reality of the immigrant, not the macro statistics of the collective.

The Reality Multiplier and the Shadow Economy

The legal framework on paper is often worthless if you ignore the state’s ability to enforce it. A country like Germany has comprehensive laws that regulate every second of your life, your education, and your bank balance, coupled with an apparatus that enforces them mercilessly. An emerging economy like Mexico or Cambodia may have similar rules on paper in some areas, but the state there is simply too inefficient, too decentralized, or too disinterested to enforce them comprehensively against a well-established expat.

We deliberately use the size of the shadow economy (informal sector) as a positive metric. While Western economists seek to combat the shadow economy as a “problem,” we view it as a direct indicator of an individual’s scope for action. For the self-reliant immigrant, government incompetence coupled with a large informal sector often means the ultimate gain in freedom. A country that cannot enforce its own bureaucratic rules in everyday life gives you room to breathe.

Academic Excellence: Our Complete Primary Sources

Our ranking meets the highest academic standards of falsifiability. We do not use soft survey data on “perceived freedom.” Every single parameter in our algorithm is based on codified law and hard macro- and microeconomic data. Only our weighting is open to debate—but that is precisely why, at the end of the article, we provide you with an editable Excel sheet that lets you create your own ranking based on your own subjective weighting!

In doing so, we tap into exactly the same primary sources as the major international banks, but evaluate them from the completely opposite perspective of the sovereign expatriate:

• Tax Infrastructure & Expat Arbitrage: We systematically evaluate the global tax guides of the Big Four audit firms, such as the PwC Tax Summaries and the Deloitte International Tax Source (DITS). We look for expat loopholes, territorial systems, and non-dom regulations, and penalize asset lock-in (exit taxes) or foreign tax laws (CFC rules).

• Money, Inflation & Central Bank Interventionism: The central bank is the greatest enemy of private property. We use World Bank inflation data (CPI) and reports from the IMF World Economic Outlook to measure real purchasing power depreciation. We also use the IMF’s AREAER report to identify capital and foreign exchange controls. Countries that manipulate the interest rate market and politically devalue currencies are heavily penalized.

• Crypto Openness: Money must be taken out of the state’s hands. We integrate indices such as the Chainalysis Global Crypto Adoption Index as well as national regulatory trackers to assess where Bitcoin can be legally used as a means of payment and crypto gains remain tax-free.

• Economic Growth, Freedom of Innovation & Shadow Economy: Capital flows where it is allowed to grow. We use World Bank data on GDP growth to distinguish stagnant planned economies from genuine boom markets. To precisely quantify the informal sector, we rely on global estimates of the shadow economy, particularly the comprehensive datasets from Medina and Schneider (IMF Working Papers). The larger this sector (as a percentage of GDP), the higher the positive multiplier in our ranking.

• Property protection & building permits: Property is an illusion if the building authority prohibits you from using it. We use the Global Property Guide databases (for freehold/leasehold and landlord rights) and combine them with historical metrics from the World Bank “Dealing with Construction Permits” Archives as well as local zoning laws. Any government that mandates ESG-driven forced renovations or requires years-long building permits reduces property owners to state tenants.

• Educational Sovereignty & Gun Rights: A defenseless citizen is the property of the state. We evaluate the right to physical self-defense using the databases from GunPolicy.org (Sydney School of Public Health) to penalize states that ban private gun ownership. At the same time, we cross-reference data from the Home School Legal Defense Association (HSLDA) to highlight where parents are criminalized for withdrawing their children from the state’s indoctrination system.

The FATF and CRS Illusion: Why Compliance Issues Are Not Real Shackles

Here we come to the most important methodological decision in our 2026 ranking. Mainstream advisors often say: “Don’t go to this country—it’s on the FATF’s gray list!” or “Warning: this country participates in the Common Reporting Standard (CRS)!”

We have radically excluded the FATF country lists and the OECD portal on the Common Reporting Standard (CRS) from our primary weightings. Why? Because we must distinguish between insurmountable physical constraints and mere bureaucratic compliance issues.

A FATF blacklisting often simply means that a sovereign state refuses to bow to the financial imperialist dictates of the Western OECD states. Politically, this is a positive indicator of sovereignty, even if it makes everyday banking a bit more difficult.

Above all, however: A professional perpetual traveler solves a CRS or FATF problem through intelligent flag theory. You physically relocate to a free country (such as Paraguay or Panama), but you open your global accounts using a compliance address (utility bill) from a B-tier country (e.g., Cyprus or Uruguay). The CRS system then reports your data to your paper residence—where it legally fizzles out. However, you have more options for opening accounts than if you provided a Panama address and tax ID number.

In our Freedom Ranking, we only evaluate what you could not improve in any way using the flag theory. Even local company formations are secondary if you are allowed to operate the best company worldwide (e.g., a US LLC) remotely from your country of residence. Only if there are strict foreign tax laws do we additionally evaluate the domestic system. In a tax-free country without foreign CRS rules, such as Paraguay, we do not have to deduct points for cumbersome company formation and bureaucratic administration because there are so many legal alternatives.

What you cannot circumvent through clever documentation, however, is physical confiscation on the ground: The devaluation of your money by a local central bank’s printing press, the bulldozers of the building authority on your property, the disarmament of your family, or the draft notice for military service. That is why we do not penalize states for a lack of OECD compliance, but for harsh physical coercion.

The Shattering of Nation-States: The Truth lies at the Legal Micro-Level

A crucial methodological cardinal error of mainstream indices is the stubborn fixation on the 193 official UN nation-states. The UN membership list is a political construct—a club of governments that mutually recognize one another diplomatically. For flag theory, tax law, residency regulations, and an immigrant’s personal freedom, however, the UN list is completely irrelevant. Anyone who speaks of freedom “in the US” or “in Spain” has failed to understand the legal mechanics of the world.

For this reason, we have massively expanded our dataset and radically broken down highly decentralized systems to evaluate a total of 235 individual entities.

1. The Inclusion of True Oases (Overseas Territories & Zones)

We evaluate territories that have their own, completely independent tax, customs, and legal systems, even if they do not have their own army or a UN seat. These include:

• British Overseas Territories and Crown Dependencies: The Cayman Islands, the British Virgin Islands (BVI), Bermuda, Turks and Caicos, and the Channel Islands of Jersey, Guernsey, and the Isle of Man. These territories dominate the ranking because they operate as pure offshore financial centers and evade London’s fiscal stranglehold.

• Autonomous islands and special territories: Territories such as Portuguese Madeira, Norwegian Svalbard, the Cook Islands (associated with New Zealand), or the Channel Island of Sark (the last bastion of pure feudalism in Europe).

• Private cities and treaty zones (The System Breakers): We have included special economic zones such as the private city of Próspera (ZEDE) in Honduras or the Web3 free trade zone RAK DAO in the Emirates as independent entities in the matrix. Here, pragmatic common law or pure contract law (the citizen as “customer”) reigns instead of excessive parliamentary democracy.

2. The Fragmentation of Federal States

Relying on an average figure for a federal state is a statistical lie. When it comes to your tax burden, your building permits, and the protection of your family, it is not the distant capital that matters, but the local governor, the county, or the province. We have therefore surgically separated the following states:

• The USA: We radically separate the libertarian, low-tax states (such as Texas, Florida, and New Hampshire) from the high-tax dystopias (California and New York). While Texas ranks at the absolute top of the world with 0% state income tax, no zoning laws, and tough “Stand Your Ground” laws, California resembles a socialist open-air prison with crushing mass taxes, building red tape, and expropriation through squatter rights. Additionally, we evaluate the U.S. territory of Puerto Rico separately, as the Act 60 decree legally circumvents the U.S. worldwide taxation principle there.

• Switzerland: Evaluating Switzerland as a whole obscures reality. We distinguish the pragmatic, crypto-friendly canton of Zug from the oppressive, high-tax hell that is Geneva or the Italian-influenced Ticino. The massive tax competition at the cantonal level must be reflected in the ranking.

• Spain: We divide Spain into several jurisdictions. We evaluate the investor-friendly region of Madrid/Andalusia (where the wealth tax has been effectively abolished) completely separately from the expropriation-happy, overregulated Catalonia. Additionally, we consider tax-decoupled zones such as the Canary Islands (with their 4% corporate tax regime, ZEC) as well as the exclaves of Ceuta/Melilla.

• Malaysia & UAE: Similarly, we separate the tax-advantaged Malaysian offshore island of Labuan and the region of Sarawak from the heavily Islamic-regulated mainland and evaluate the Dubai Free Trade Zones completely in isolation from the rest of the Emirates’ civil law.

Only through this uncompromising micro-legal breakdown into 235 entities do you obtain a genuine, predictable picture of global freedom.

The 6 Master Categories: Anatomy of Sovereignty

To precisely calculate a territory’s degree of freedom, we run the primary data through six heavily weighted categories.

1. Taxes & Expat Arbitrage (Weighting: 20%)

In this category, we measure the degree of financial confiscation. We do not look for the top tax rate for local employees but explicitly filter the databases for expat loopholes. We examine whether a country applies pure territorial taxation or offers advantageous non-dom programs. At the same time, we mercilessly penalize systems that enforce an “asset lock-in”—that is, states with CFC rules, aggressive wealth taxes, or exit taxes.

• The Utopia (10.0): Territories like Monaco or the Cayman Islands. A pure tax vacuum.
• The Dystopia (0.0): North Korea or the burgeoning total fiscal expropriation in the West (DACH region exit taxes).

2. Money & Central Banks (Weighting: 15%)

Your money is stored lifetime. Inflation is state theft. A state that prints its own fiat currency, manipulates interest rates, and expands the money supply expropriates you daily. We penalize currency controls and reward monetary sovereignty. Countries without their own printing presses (using USD/EUR as hard currency) or those that guarantee crypto adoption as an escape from the fiat system receive massive bonus points.

• The Utopia (10.0): El Salvador or Próspera. Bitcoin standard, no fiat printing press, absolute freedom of transaction.
• The Dystopia (0.0): Countries with hyperinflation (Argentina historically) or the imposition of programmable digital central bank currencies (CBDCs).

3. Economy & Innovation (Weighting: 15%)

This section focuses on “permissionless innovation” and real economic growth. How much time, licensing, and approvals does it take before you’re allowed to offer a service? We evaluate labor market flexibility, assess genuine competition, and use the shadow economy (Medina/Schneider data) as a positive multiplier. A large informal sector means you can conduct business unregulated in everyday life.

• The Utopia (10.0): Próspera (ZEDE). Arbitrary government action has been replaced by private common law.
• The Dystopia (0.0): The absolute planned economy, suffocated by bureaucratic stagnation.

4. Property & Building Barriers (Weighting: 15%)

Property is worthless if the state dictates how you use it. We use land registry data to assess whether foreigners are allowed to acquire actual land ownership. The absolute key factor in 2026: building hurdles. Anyone who waits years for building permits, has to endure absurd zoning regulations, or is forced into ESG renovations is not master of their own home.

• The Utopia (10.0): Texas or Paraguay. You buy land and build on it whatever and however you want.
• The Dystopia (0.0): New Zealand, California, or Germany, where excessive building laws and climate mandates turn property into a state leasehold.

5. Self-determination & Obligations (Weighting: 15%)

A free person owes no lifetime service to the collective and is responsible for their own safety. We evaluate the right to physical self-defense using the GunPolicy database; those who ban guns and criminalize self-defense punish the victim. We mercilessly sanction states that compel their citizens to perform compulsory services: mandatory voting, compulsory military service, or mandatory professional association membership. Furthermore, we evaluate the right to homeschooling as an inalienable fundamental right.

• The Utopia (10.0): New Hampshire. Absolute parental educational sovereignty, “Constitutional Carry” (gun rights), and no compulsory obligations.
• The Dystopia (0.0): Australia (mandatory voting, total disarmament) or the DACH region (compulsory schooling enforced by authorities, military service or alternative service).

6. Resilience & Space (Weighting: 20%)

Freedom absolutely requires physical space. Low population density correlates strongly with the state’s limited ability to enforce its will. We measure self-sufficiency (own water, energy, and food production) and the geopolitical host-state risk.

• The Utopia (10.0): Paraguay or Texas. Millions of hectares of land and self-sufficient energy supply.
• The dystopia (0.0): Geopolitically isolated, extremely densely populated islands with no resources of their own.

Hack the Matrix: 5 personas for your individual freedom

Our master ranking with fixed weightings is the optimal compass for the classic perpetual traveler. But every person has radically different priorities. The Denationalize.me Ranking is an interactive tool. You can tailor the multipliers to your situation. To show you just how powerful this data is, we’ve simulated five typical personas. Afterward, you’ll also get access to our raw data and instructions on how to use it to create your own subjective freedom ranking with appropriate weighting!

1. The Crypto Whale (Focus on Asset Protection & Cash-Out)

You want to secure the wealth you’ve built and pay exactly 0% tax on capital gains.

• Your weighting: Taxes 40% | Money 40% | Property 20% | Rest 0%.
• Your ranking result: Places like Monaco, El Salvador, and the Cayman Islands suddenly dominate the very top.

2. The Self-Sufficient Freedom Family (Focus on Homeschooling & Building Freedom)

Your main goal is to find a place where you can have peace and quiet. Lots of land, unschooling, and no building departments.

• Your weighting: Self-determination 35% | Property 35% | Resilience & Space 30% | Rest 0%.
• Your ranking result: The large states of the US (Texas, New Hampshire) as well as Paraguay are off the charts.

3. The Digital Nomad (Focus on Lifestyle & Territorial Taxation)

You earn 100% of your income online with clients from abroad.

• Your weighting: Taxes 40% | Economy 30% | Self-determination 20% | Money 10%.
• Your ranking result: Asian hubs like Thailand or Latin American territorial tax winners like Costa Rica and Panama are your targets.

4. The High-End Entrepreneur (Focus on Assets & Freedom from Permitting)

You run an operational business with employees and physical assets. You need first-class infrastructure, economic growth, and legal certainty.

• Your weighting: Economy 30% | Property 30% | Taxes 20% | Money 20% | Rest 0%.
• Your ranking result: Liechtenstein, the Swiss canton of Zug, or U.S. states like Florida are your playing field.

5. The System Exiter (Focus on a Complete Break)

You are disillusioned with the Western system and seek absolute financial and personal emancipation.

• Your weighting: Money (No Central Bank) 50% | Self-determination 30% | Property 20% | Rest 0%.
• Your ranking result: Próspera, El Salvador, or Montenegro (unilateral euro user) are the lifeboats.

The Appeal to Nations: Competition Is the Only Solution

This ranking is not just a compass for the individual. It is a hard-hitting blueprint and warning for any government that wants to survive in the coming decades.

In a globalized world, the brightest minds, the most productive entrepreneurs, and the largest capital are increasingly voting with their feet. A state that wants to climb in our ranking does not need to pump billions in tax revenue into infrastructure projects. It simply must repeal laws and accept the loss of control.

The formula for state success in the 21st century is simple:

• Abolish exit taxation and introduce the pure territorial principle.
• Strip your central banks of their power. Whoever prints money is stealing.
• Abolish building departments and zoning laws. Allow “permissionless building.”
• End all forms of compulsory service, recognize the right to self-defense, and legalize homeschooling.
• Create autonomous, privately organized special economic zones modeled after the ZEDE.

🛠 Become a Matrix Hacker: How to Customize Your Ranking

Freedom is subjective. While for some, crypto openness is the be-all and end-all, others are looking for the country with the fewest building hurdles for their self-sufficient farm. That’s why this ranking isn’t a static document, but an interactive tool.

We provide you with the complete matrix featuring all 235 entities as an Excel tool. With just a few clicks, you can adjust the weighting of the categories to precisely match your personal priorities.

Step 1: Download & open the file

Download the Excel file and open it with Excel, Numbers, Google Sheets, or LibreOffice.

⚠️ IMPORTANT: Troubleshooting (Period vs. Comma)

Since international datasets often use periods (.) instead of commas (,), error messages (#VALUE!) may appear on some computers. If this happens:

1. Press CTRL + H (Find & Replace).
2. Search for the period “.” and replace it with a comma “,”.
3. Click “Replace All.” Now your program will recognize all numbers correctly and the matrix will calculate without errors.

Step 2: Use the Sliders (Row 2)

In Row 2, you’ll find the “Control Center.” Below the category names are yellow fields with decimal numbers (e.g., 0.20 for 20%). These numbers determine how much each category contributes to the overall result.

• Your adjustment: If Inflation & Central Banks is extremely important to you, increase the value in cell E2 (e.g., to 0.40).
• The Golden Rule: To ensure the math adds up, the sum of all yellow fields in cell C2 must always equal exactly 1.0 at the end. If you make one category more important, subtract points from another accordingly.

Step 3: Sort Correctly

As soon as you change the values, column C (“Final Score”) recalculates everything. To bring your personal winning country to the top, you need to sort. But be careful:

1. Select the range from A3 to I237 (only the country rows, NOT the headers in rows 1 and 2!).
2. Click on Data -> Sort in the menu.
3. Select Column C and set the order to Descending (Z to A / Largest first).

Important: Make sure you’ve selected the entire range. This is the only way the country names will “stick” to their values and move together to the correct position when sorting.

Now, the data is right in front of you. Here it is formatted again directly in the article:

#	Territory	Score	Taxes (20%)	Money (15%)	Economy (15%)	Property (15%)	Autonomy (15%)	Space (20%)
1	Próspera (ZEDE)	9.100	9.5	10.0	9.5	9.5</ td>	9.0	7.5
2	El Salvador	8,600	9.5	10.0	7.5	8.0	8.5	8.0
3	Paraguay	8,525	9 .5	7.5	7.5	8.5	8.0	9.5
4	Cayman Islands (United Kingdom)	8.325	10.0	7.5	8.5	9.0	8.5	6.5
5	Panama</ td>	8.225	9.0	9.5	7.0	7.5	7.5</ td>	8.5
7	British Virgin Islands (BVI)	8.100	10.0	7.0	8.5	8.0	8.5	6.5
9	Liechtenstein	8.050	6.5	7.5	8.5	8.5	8.5	9.0
8	Bahamas	7.975	10.0	6.5	8.0	8.0	8.0	7.0
11	Turks and Caicos Islands	7.975	10.0	6.5	8.0	8.0	8. 0	7.0
6	Monaco	7,900	10.0	6.5	7.0	8.5</ td>	8.0	7.0
18</ td>	Vanuatu	7.875	10.0	4.0	8.0	7.5	9.0	8.0
12	Georgia</ td>	7.775	9.0	8.0	9.0	7.5	8.0	5.5
10	USA: Texas	7.725	4.0	6.0	8.5	9.5	9.5	9.5
13	UAE: RAK DAO	7.725	9.5	8.5	8.5	6. 5	4.0	8.5
16	Costa Rica	7,700	9, 0	7.0	6.0	7.5	7.5	8.5
17	Dominican Republic	7.675</ td>	9.0	6.5	6.5	8.0	7.5	8.0
19	Bermuda (United Kingdom)	7,650	8.5	6.0	8.5	8.0	8.5	6.5
14	U.S.: New Hampshire	7,600	4.0	6.0	8.5	9.5	10.0</ td>	8.5
23	Namibia	7.575	9.0	5.5	6.0	7.5	7.5	9.0
15	Switzerland: Zug	7,500	6.5	6.0	8.5	7.5	8.0	8. 5
20	UAE: Dubai (free zones)	7,450	9.0	8.0	8.5	7.0	3.5	8. 0
22	USA: Florida	7,400	4.0	6.0	9.0	9.5	9.5	7.5</ td>
33	Antigua and Barbuda	7,375	9.0	6.0	7.0</ td>	7.5	8.0	6.5
34	Saint Kitts and Nevis</ td>	7.375	9.0	6.0	7.0	7.5	8.0	6.5
39	Saint Barthélemy (FR)</ td>	7.275	9.0	5.5	7.5	7.5	8.0	6.0
21	Montenegro	7.275</ td>	8.5	9.0	6.5	7.0	6.0	6.5
27	Cook Islands (NZ)	7.225	9.0	5.5	7.5	8.5	8.0	5.0
24	South Cyprus (non-dom)	7,200	8.5	5.5	7.0	7.0	6.5</ td>	8.0
25	Uruguay (tax exemption)	7,175	9.0	5.5	6.0	7.5	5.5</ td>	8.5
38	Malaysia: Labuan	7,150	8.5	6.0	8.5	6.5	6, 0	7.0
32	Zambia	7.125	9.0	5.0	5.5	6.5	6.5	9. 0
26	Cambodia (PT-Bypass)	7.100	8.5	6.5	6.0	6.0	7.5	7.5
29	Jersey (United Kingdom)	7.100	6.5	6.5	8.0	8.0	7.5	6.5
30	Isle of Man (United Kingdom)	7.100	6.5	6.5	8.0	8.0	7.5	6.5</ td>
31	Guernsey (United Kingdom)	7.100	6.5	6.5	8.0	8.0	7.5	6.5
35	Andorra	7.100	7.0	5.5	7.5	7.5	7.5	7.5
28	Nicaragua	7.075	9.0	6.0	7.5	5.0	6.0	8.0
42	U.S.: Puerto Rico (Act60)	7,050	9.0	6.0	6.0	7.0	8.0</ td>	6.0
41	Malaysia: Sarawak	7,050	8.5	6.0	6.5	6.0	6.5	8.0</ td>
36	Republika Srpska (BIH)	7,000	8.5	6.0	7.0	6.5	6.5	7.0</ td>
37	Ireland (Non-Dom/Remit)	6.975	8.0	5.5	8.0	6.0	7.0	7.0
40	Mauritius	6.975	8.0	6.0	7.0	6.5	7.0	7.0
45	Belize (QRP)	6.875	8.5	5.0	6.0	6.5	7.0	7.5
43	Guatemala	6.775	9.0	5.5	5.0	6. 0	6.0	8.0
56	Dominica	6.750	8.5	5.5	6.0	6.5</ td>	7.0	6.5
57	Saint Lucia	6,750	8.5	5.5</ td>	6.0	6.5	7.0	6.5
58	Granada	6.750	8.5	5.5	6.0	6.5	7.0	6.5
59	San Vicente	6,750	8.5	5.5	6.0	6.5	7.0	6.5
44	Thailand (LTR visa)	6.725	8.0	6.0	6.5	5.5	5.5	8.0</ td>
46	Switzerland: Ticino	6.700	5.5	6.0	6.5	7.0	6.5	8.5
47	Seychelles	6.675	8.5	5. 0	7.0	6.0	6.5	6.5
62	Sark (Channel Islands)	6, 575	10.0	5.5	8.0	6.0	9.0	1.5
49	Mexico (PT exemption)	6,500</ td>	8.5	5.0	5.0	5.5	6.5	7.5
51	Malta (non-resident)	6.475	8.0	5.5	6.5	6.0	6.5	6.0
53	Italy (flat rate 300,000)	6.400	7.5	5.0	5.0	5.5	6.5	8.0
61	Portugal: Madeira	6.400	7.0	5.0	7.5	5.5	6.0	7.0
52	Canada: Alberta	6,375	5.5	4.5	7.0	6.5	6.5</ td>	8.0
54	Greece (50%)	6,300	7.5	5.0</ td>	5.0	5.5	6.5	7.5
55	Poland (flat rate for non-residents)</ td>	6.300	7.5	5.0	6.0	5.5	5.5	7.5
48</ td>	Bolivia (territorial)	6,300	8.5	4.5	4.0	5.5	6.0	8.0</ td>
50	Gambia (territorial)	6,250	8.5	4.5	4.5	6.0</ td>	6.0	7.0
68	Ecuador	6.075	7, 0	8.0	4.0	4.5	6.0	6.5
60	Gibraltar (United Kingdom)	6.050	6.5	5.5	7.0	6.0	6.5	5.0
64	Rwanda	5.950	6.5	5.5	7.5	6.0	4.0	6.0
65
63	San Marino	5.825	6.0	5.5	6.0	6.0	6.0	5.5
67	Chile (tax exemption)	5,800	8.0	4.5	5.5	5.0</ td>	5.0	6.0
71	Oman	5.775	9.0	6.0	5.0	4.5	3.0</ td>	6.0
69	Philippines	5,650	6.5	5.0	5.5	5.5	5.0</ td>	6.0
70	Saudi Arabia	5.650	8.5	6.0	5.0	4.0	2.0	7.0</ td>
89	Montenegro (Normal)	5.625	6.0	9.0	5.0	4.5	5.0	4.5
66	Brazil	5.575	4.0	4.5	5.0	6.0	5.0	8.5
77	Northern Cyprus (TRNC)	5.425</	8.0	3.0	7.5	4.0	7.0	3.0
75	Bahrain	5.375	9, 0	6.0	5.0	4.5	3.0	4.0
73	South Africa	5.350	7.5	4.5</ td>	5.5	3.0	4.0	6.5
79	Luxembourg	5,350	4.5	4, 5	6.5	5.0	5.0	6.5
72	New Zealand (Trans. Res.)	5.275	7.5	4.0	7.0	4.0	3.5	5.0
88</ td>	Uruguay (Normal)	5.225	5.0	5.5	5.0	5.5	5.5	5.0</ td>
78	Jordan (Expat)	5.225	8.0	5.0	4.5	4.0	4.0	5.0
80	Bulgaria	5,200	6.0	4.5	5.5	5.0	5.0	5.0
81	Romania	5.200	6.0	4.5	5.5	5.0	5.0	5.0</ td>
85	Spain: Madrid/Andalusia	5.200	5.0	4.0	5.5	4.5	6.0	6.0
76	Serbia	5.150	6.0	4.5	5.0	4.5	5.0	5.5
74	Singapore	5.075	6.5	5.0	7.5	4.5	3.5	3.5
99	Svalbard (Norway)</ td>	5.050	7.0	4.0	4.0	2.0	5.0	7.0
83	Qatar	5,000	9.0	6.0	4.5	3.5	2.0	4.0
84	Estonia	5,000</ td>	5.0	4.5	7.5	5.0	5.0	3.5
86	Czech Republic	5,000	5.5	4.5	6.0	5.0	4.5	4.5
87	Belgium: East Belgium	4.925	5.5	4.5	4.5	4.5</ td>	4.0	6.0
90	Hungary	4.875	6.0	4.0	5.5	4.5	4.5	4.5
91	East Timor (Timor-Leste)	4.825	8.0	4.5	4.0	4.0	5.0	3.0
93</ td>	Colombia	4.825	4.0</ td>	4.5	4.5	5.0	5.5	5.5
102	Spain: Canary Islands	4.800	4.5</ td>	4.0	6.0	4.0	4.0	6.0
82	Hong Kong (SAR)	4.775</ td>	7.5	5.5	7.0	4.0	2.0	2.5
94	Peru	4,775</ td>	4.0	4.5	4.5	4.0	5.5	6.0
96	Marshall Islands	4.700</ td>	8.5	4.0	4.5	2.5	5.0	3.0
98	Switzerland: Geneva	4.675</ td>	3.5	4.0	4.0	4.5	4.0	7.5
101	Indonesia	4.625</ td>	4.0	4.5	4.0	4.5	4.5	6.0
117	Greenland (DK)	4.600	3.5	4.0	4.0	3.0	5.0	7.5
100	Fiji (Exemption for retirees)	4.575	6. 0	3.5	4.0	4.0	5.0	4.5
103	Bosnia (Federation)	4, 575	6.0	4.5	4.0	4.0	4.0	4.5
97	Latvia	4.550	6.5	4.0	4.5	4.0	4.5	3.5
104</ td>	Malaysia (mainland)	4.550	5.0	5.5	4. 5	3.5	3.5	5.0
92	Nauru	4,525	9.0</ td>	4.0	4.0	2.5	5.0	2.0
95	Brunei	4,475	9.0	4. 5	4.0	2.5	1.5	4.0
105	Vietnam	4.475	5.0	4.0	4.5	4.0	4.0	5.0
108	Botswana	4.475	4.0	4.0	4.0	4.5	4.0	6.0
109	Palau	4.475	7.0</ td>	4.0	4.0	3.5	5.0	3.0
106	Spain: Ceuta/Melilla	4.450	6, 5	4.0	5.5	3.5	4.0	3.0
114	Faroe Islands (DK)	4.375	4.0	4.5	5.5	4.5	4.0	4.0
107	Croatia	4.350</ td>	4.5	4.0	4.5	4.0	4.5	4.5
110	Liberia	4.350</ td>	6.5	3.5	3.5	3.5	4.5</ td>	4.0
115	Russia	4,350	4.0	2.0	4.0</ td>	3.5	3.5	8.0
111	Tuvalu	4,250	8.0	3, 5	4.0	2.5	5.0	2.0
113	Taiwan	4.225	4.5	4.5	6.5	4.0	4.5	2.0
116	Zambia (Normal)	4.175	4.0	4.0	4.0	4.5	4.0	4.5
120	Italy (Normal)	4.125	4.0	3.5	3.5	4.0	4.5	5.0
112	Canada: Quebec/British Columbia	4.100	3.0	3.5	3.5	4.0	3.0	7.0
121	Ivory Coast	4,000	4.0	4.0	4.0	4.0	4.0	4.0
122	Ghana	4,000	4.0	4.0	4.0	4.0	4.0	4.0</ td>
123	Tanzania	4,000	4.0	4.0	4.0	4.0	4.0	4.0
1 26	Samoa	3.975	7.0	3.5	4.0	2.5	4.5	2.0
124	Lithuania	3.975	4.0	4.0	4.5	3.5	4.5	3.5
119	Japan (non-permanent residence)	3.950	7.0	3.5	3.5</ td>	3.0	3.0	3.0
132	Guyana	3.925	5.5	3.0	4. 0	2.5	4.0	4.0
118	Australia	3,900	2.5	3, 5	4.0	3.0	1.5	8.0
127	Kenya	3,900	4.0	4.0	4. 0	4.0	4.0	3.5
128	Senegal	3,900	4.0</ td>	4.0	4.0	4.0	4.0	3.5
129	Morocco	3.900	4.0	4.0	4.0	4.0	4.0	3.5
130	Dominican Republic (N)	3.900	4.0	4.0	4.0	4.0	4.0	3.5
131	Jamaica	3.900	4.0	4.0	4.0	4.0	4.0	3.5
140	Sweden	3,900</ td>	2.5	3.0	4.5	4.0	2.5	6.5
125	South Korea (Non-permanent)	3.850	7.0	3.5	3.5	3.0	3.0	2.5
133</ td>	Slovakia	3.850	6.0	3.5	3.5	2.5	3.5	3.5
136	Solomon Islands	3.800	5.5	3.0	4.0	2.5	4.5	3.0
137	Tonga</ td>	3,800	5.5	3.0	4.0	2. 5	4.5	3.0
147	Mongolia	3,750	3.0	2.0	2.5	2.0	2.5</ td>	9.0
139	Suriname	3,725	5.0	3.0	3.5	3.0	4.0	3. 5
134	Kiribati	3,700	6.0	3.0	3.5	2.5	5.0	2.0</ td>
135	Micronesia	3,700	6.0	3.0	3.5	2.5	5.0	2.0
138	Portugal (peninsula)	3,675	3.5	4.0	4.5	2.5</ td>	3.5	4.0
145	Finland (incl. Åland)	3,600	2.0	3.5	4.0</ td>	3.0	3.5	5.5</ td>
152	Canada (federal)	3,600	2.5	3.0	3.5	2.5	3.0	6.5
143</ td>	Austria	3.525	2.0	3.5	4.5	3.0	4.5	4.0
146	Spain: Balearic Islands	3.500	2.5	3.5	4.0	2.5	4.0	4.5
142</ td>	Netherlands	3.475	2.5	3.5	4.5	3.0	3.5	4.0
144	Switzerland ini	3.425	5.0	3.0	3.0	2.5	3.0	3.5
148	Great Britain (United Kingdom)	3.300	2.5	3.5	4.0	3.0	3.5	3.5
149	Tajikistan	3.275	4.5	2.5	3.0	2.5	2.5	4.0
150	Kyrgyzstan	3,275	4.5	2.5	3.0	2.5	2.5	4.0
141	Macau (SAR of China)	3.250	4.0	3.5	4.5	2.5	2.5	2.5
155	Spain: Catalonia	3.225	1.5	3.5	4.0	2.0	4.0	4.5
153	Denmark	3.200	1.5	3.5	4.0	3.0	3.5	4.0
154	China (6-year rule)	3,125	6.0	1.5	3.5	1.5	1.0	4.0
161	Argentina	3.050	3.0	1.5	2.5	2.0	3.0	5.5
151	Slovenia	3.050	2.5	3.5	3.5	2.5	3.5	3.0
157	Japan	2.950	2.0	3.5	3.5	3.0	3.0	3. 0
165	Norway	2,950	2.0	3.0	3.0	2.0	3.0	4.5
156	Bhutan	2,925	3.0	2.5	3.0	2.5</	3.5	3.0
166	Kazakhstan	2,875	3.0	2.0	2. 5	2.0	2.0	5.0
160	South Korea	2.850	2.0	3.5	3.5	3.0	3.0	2.5
163	Spain (rest of the peninsula)	2.800	2.0	3.5	3.5	2.0	3.0	3.0
159	Belgium (VLG/WAL)	2.775	1.5	3.5	3.5	2.5	3.0	3.0
162	U.S. : New York	2.725	2.0	3.0	3.5	2.0	3.0	3.0
167	Iceland	2.675	2.0	2.5</ td>	3.0	2.0	3.0	3.5
164	U. UU.: California	2,650	1.5	3.0	3.5	1.5	3.0	3.5
180	Angola	2,500	3.0	1.5	2.5	1.5	2.5	3.5
173	Lebanon	2,500	3.0	1.0	2.5</ td>	2.0	2.5	3.5
174	Uzbekistan	2,475	3.0	2.0	2. 5	2.0	2.0	3.0
158	Germany	2,475	1.5	3.0	4.0	2.0</	1.5	3.0
183	Zimbabwe	2,450	3.0</ td>	1.0	2.5	1.5	2.0	4.0
170	Pakistan	2.425	3.0	1.5	2.5	1.5	2.0	3.5
175	Trinidad and Tobago	2.425	3.0	2.5	2.5	2.0	2.5</ td>	2.0
178	Algeria	2.425	3.0	1.5	2.0	2.0	2.0	3.5
181	Cameroon	2.425	3.0	1.5	2.5	1.5	2.0	3.5
186	Bangladesh	2.425	3.0	1.5	2.5	1.5</ td>	2.0	3.5
169	Turkey	2,400	3.0	1.5	2.5	2.0	2.0</ td>	3.0
171	Egypt	2,400	3.0	1.5	2.5	2.0	2. 0	3.0
177	Tunisia	2,400	3.0	1.5	2.5</ td>	2.0	2.0	3.0
179	Nigeria	2,400	3.0</ td>	1.5	2.5	1.5	2.5	3.0
200	India	2,400	2.5	1.0	3.0	2.0	2.0	3.5
168	Greece (standard)	2,400	2.5	2.5	2. 5	2.0	3.0	2.0
172	Sri Lanka	2.375	3.0	1.5	2.5</ td>	2.0	2.5	2.5
182	Uganda	2.375	3.0	2.0</	2.5	2.0	2.0	2.5
184	Mozambique	2.375	3.0	2.0	2.5	1.5	2.5	2.5
185	Madagascar	2.375	3 .0	2.0	2.5	1.5	2.5	2.5
187</ td>	Nepal	2.375	3.0	1.5	2.5	2.0	2.5	2.5
192	Jordan (normal)	2.375	3.0	2.0	2.5	2.0	2.0	2.5
195	Albania	2.375	3.0	2.0	2.5	1.5	2.5	2.5</ td>
196	Gambia (normal)	2.375	3.0	2.0	2.5	1.5	2.5	2.5
197	Togo	2.375	3.0	2.0	2.5	1.5	2.5	2.5
189</ td>	Honduras (rest)	2.350	3.0	2.0	2.5	2.0	2.5	2.0
193	Armenia	2.350	3.0	2.0	2.5	2.0	2.5	2.0
194	North Macedonia	2,350	3.0	2.0	2.5</ td>	2.0	2.5	2.0
176	Barbados	2.325	2.5	2.5	2.5	2. 0	2.5	2.0
188	Cape Verde	2.325	3.0	2.5	2. 5	2.0	2.5	1.5
191	Israel (Normal)	2.325	2.5	2.5	2.5	2.0	2.5	2.0
190	Maldives	2,300	3.0	2.0	2.5	1.5	2.0	2.5
198	Kuwait	2,250	3.5	2.5	2.0	1.0	1.5	2.5
199	Azerbaijan	2,225	3.0	2.0	2.5	1.5	1.5	2.5
202	France	2,200	1.0	3.0	2.5	2.0	2.5	2.5
201	Venezuela	2,150	2.5	0.5	1.5	1.0	2.0	4.5
203	Cuba	1,900	2.5	0.5	1.0	1.0	1.5	4.0
204	Iran	1,800	2.0	0.5	1.5	1.0	1.0	4.0
205</ td>	Syria	1,750	2.0	0.5	1.0	0.5	1.0	4.5
206</ td>	Yemen	1.750	2.0	0.5	1.0	0.5	1.0	4.5</ td>
207	Mauritania	1,750	2.5	1.0	1.5	1.0	1.5	2.5
209	Chad	1.750	2.5	1.0	1.5	1.0	1.5	2. 5
210	Guinea	1,650	2.5	1.0	1.5	1.0	1.5	2.0
211	Republic of the Congo	1,650	2.5	1.0	1.5	1.0	1.5</ td>	2.0
208	Belarus	1,575	2.0	1.0	1.5	1.0	1.0</ td>	2.5
212	Myanmar (Burma)	1,500	2.0	0.5	1, 5	1.0	1.0	2.5
213	Gabon	1.375	2.0	1.0	1.5	1.0</ td>	1.0	1.5
214	Guinea-Bissau	1.375	2.0	1.0	1.5	0.5	1.5	1.5
217	Lesotho	1.300	2.0	1.0	1.0	0.5	1.5	1.5
218	Malawi	1.300	2.0	0.5	1.5	0.5	1.5	1.5
219</ td>	São Tomé and Príncipe	1,300	2.0	0.5	1.5	0.5	1.5	1.5
220	Sierra Leone	1,300	2.0	0.5	1.5	0.5	1.5	1.5
215	Burundi	1,250	2.0	0.5	1.0	0.5	1.0	2.0
216	Comoros	1.225	2.0	0. 5	1.5	0.5	1.0	1.5
223	Iraq	1.225	1.5	0.5</ td>	1.5	0.5	1.0	2.0
221	Djibouti	1.150	2.0	0.5</ td>	1.0	0.5	1.0	1.5</ td>
222	Papua New Guinea	1.150	2.0	0.5	1.0	0.5	1.0	1.5
224	Laos	1.125	1.5	0.5	1.5	0.5	1.0	1.5
225</ td>	Cambodia (Normal)	1.125	1.5	0.5	1.5	0.5	1.0	1. 5
226	Eritrea	0.850	1.0	0.5	1.0	0.5	1.0	1. 0
227	Turkmenistan	0.850	1.0	0.5	1.0	0.5	1.0	1.0
228	Equatorial Guinea	0.850	1.0	0.5	1.0	0.5	1.0	1.0</ td>
229	Afghanistan	0.850	1.0	0.5	1.0	0.5	1.0	1.0
230	Sudan	0.850	1.0	0.5	1.0	0.5</ td>	1.0	1.0
231	South Sudan	0.850	1.0	0.5</ td>	1.0	0.5	1.0	1.0
232	Libya	0.850	1.0	0.5	1.0</ td>	0.5	1.0	1.0
233	Somalia	0.850	1.0	0.5	1.0	0.5</ td>	1.0	1.0
234	Democratic Republic of the Congo	0. 850	1.0	0.5	1.0	0.5	1.0	1.0
235	North Korea	0.350	0.5	0.0	0.5	0.0	0.5	0.5
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