Oceania & Pacific · Micronesia
Palau
Palau sells a product called 'digital residency' that is not residency, and has no citizenship-by-investment route at all — its constitution reserves both land and nationality for Palauans by blood.
Tax position
- Income tax (top)
- graduated tax on Palau-source salary and wages; foreign-source income is outside the net
- Capital gains
- none
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- Territorial in effect — but only for people who are genuinely tax resident in Palau, which a digital residency ID does not make anyone
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Not participating
Is Palau actually right for your family?
We will tell you if it is not. That is the whole service.