Which countries have no income tax?

No personal income tax

A small group of jurisdictions levy 0% personal income tax:

• United Arab Emirates — 0% personal income tax; revenue comes partly from a 5% VAT and a 9% corporate tax on larger businesses.
• Monaco — 0% personal income tax for most residents; a 20% VAT applies.
• Cayman Islands — 0% personal income tax, 0% corporate tax, and no VAT.
• The Bahamas — 0% personal income tax, funded in part by a 10% VAT.
• Bermuda — 0% personal income tax; note Bermuda introduced a 15% corporate income tax for in-scope multinationals.

How they fund government

A 0% headline personal rate does not mean tax-free living. These jurisdictions typically rely on consumption taxes (VAT/GST), customs duties, import tariffs, payroll levies, or licensing fees. The UAE and Monaco both charge VAT (5% and 20% respectively), while the Cayman Islands depend heavily on import duties and tourism fees.

Residency rules, not headline rates, ultimately decide whether you owe tax — many high-income countries tax worldwide income, so relocating without breaking prior residency can leave obligations behind.

Data basis: Government tax authority data via taxesmap.app, as of 2026