Independent reference · Citizenship, residency & tax

Residency, citizenship and tax, country by country

A second residency or passport is a long-term asset. It shapes your mobility and your tax position, gives you a ready Plan B, and becomes something your children inherit. Arrive is an independent information site: programme rules, tax rates and country guides, each dated and checked against official sources.

See every programme

Tax rates where people move

Top income tax, corporate tax and VAT in fourteen destinations, each figure checked against the national tax authority. The full table covers 209 countries.

CountryIncometopCorporateVAT
United Arab Emirates0%9%5%
Portugal48%19%23%
Spain47%25%21%
Italy43%24%22%
Greece44%22%24%
Cyprus35%15%19%
Malta35%35%18%
Andorra10%10%4.5%
Georgia20%15%18%
Paraguay10%10%10%
Panama25%25%7%
Thailand35%20%7%
Singapore24%17%9%
United Kingdom45%25%20%

All countries (209) →

Where it actually starts

There is no single best passport. There is only the best passport for you.

The right strategy depends on your citizenships, your family, where you owe tax, your business interests, how much you can commit, how you travel, and how you want to live.

That is why this site starts with the rules rather than a recommendation: what each route requires, what it costs and what it does to your tax position.

Compare side by side