In short: of the 97 countries we track, 7 have no income tax at all: the UAE, Saudi Arabia, Qatar, Kuwait, Oman, Bahrain and the Bahamas. In another 14, tax on a salary of $2,500-3,856 a month is no more than 10%; in Europe these are Bulgaria, Romania, North Macedonia, Bosnia and Herzegovina and Albania (for the self-employed). In 17 countries a newcomer's foreign income is not taxed or is taxed only when brought into the country, and 15 have a special regime for newcomers: the Beckham law in Spain, impatriati in Italy, half-rate in Greece. We do not count social contributions.
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Neither locals nor newcomers pay personal income tax. Within each group, countries are in alphabetical order.
Income tax on a salary of $2,500 and $3,856 a month is no more than 10% on the country's standard scale, and lower still for sole traders and the self-employed in Georgia, Armenia and Albania.
Local salary is taxed on the scale, but income from abroad is not taxed at all, not for the first years after the move, or not until it is brought into the country. This matters for remote work, pensions and rental income.
The standard scale is high, but new residents pay less for several years. Many regimes have a salary threshold: check whether it applies to you.
Income tax on a salary of $2,500-3,856 a month here ranges from 10% to 35% and above, and there is no newcomer regime on the usual route or it requires a higher salary. Details are on each country page.
As of our check on 1 October 2026, there is no personal income tax in the UAE, Saudi Arabia, Qatar, Kuwait, Oman, Bahrain and the Bahamas. Oman will introduce a 5% tax from 1 January 2028, but only on income above OMR 42,000 a year. Keep other things in mind too: in the Gulf states your status depends on your employer, and in Saudi Arabia the worker pays a monthly fee for each family member.
Flat 10%: Bulgaria, Romania and North Macedonia, and 10% or 8% in Bosnia and Herzegovina depending on the part of the country. In Albania the self-employed and small businesses pay 0% until the end of 2029. Among countries with a high scale, newcomer regimes bring tax down the most: in Greece only half of your salary is taxed for 7 years, in Italy impatriati exempts 50% of income (60% with a child) for 5 years, and in Serbia the tax base is cut by 70% for 5 years.
On the territorial principle in Panama, Paraguay, Georgia, Guatemala and the Philippines. For new residents: Turkey for 20 years (law in force from 2026, implementing rules not yet published at the time of our check), Uruguay for 11 years, Chile for 3 years with an extension, the UK, New Zealand and Indonesia for 4 years, and Japan for 5 years if the income is not brought in. Malta, Mauritius, Barbados, Ireland and Thailand tax it only when it is brought into the country.
These are breaks for new residents. Spain's Beckham law gives a flat 24% on income up to €600,000 for 6 years, though at $2,500 a month the standard scale is lower. In France the relocation allowance of people hired from abroad is tax-free for up to 8 years, and in Cyprus 20% of salary is tax-free for 7 years on your first job there. The Netherlands' 30% ruling requires a salary of €46,107 a year (27% from 2027), Luxembourg's regime €75,000. Portugal's NHR is closed, and the new IFICI covers only listed activities.
In Georgia a sole trader with small business status pays 1% of turnover up to 500,000 lari a year, but files returns every month. In Armenia a sole trader in IT pays 1% of turnover until the end of 2031, and 5% in services. In Albania the self-employed pay 0% on turnover up to 14 million lek until the end of 2029; rates of 15% and 23% from 2030 are already in the law.
On a salary of $2,500-3,856 a month you pay the most in Denmark (over 35%), Sweden (32% on average), Iceland (over 31%), Tunisia (30-32%), and Kenya, Morocco and Rwanda (about 30%). Belgium's scale starts at 25% from the first euro, Latvia's at 25.5%, and Portugal, Finland and Brazil reach about 26% at $3,856.
No, we compare income tax only. Social contributions can change the picture a lot: in the Netherlands, for example, the first-bracket tax is 8.1%, but together with contributions 35.75% is withheld. Tax also depends on your family, region and double taxation treaties, so check it with a tax adviser before you move.
For all 97 countries in our ranking we took the tax line from the index cards and the Taxes section of the country pages. The rate is income tax on the country's scale for a gross salary of $2,500 and $3,856 a month, without social contributions or special regimes. We also note whether a newcomer's foreign income is taxed and whether there is a regime for new residents on the usual route into the country. If a country fits several groups, we place it in the first one: no tax, tax up to 10%, foreign income not taxed, special regime. This is not tax advice: your tax depends on your income, family, region and international treaties.
The list is built from the index cards of the 97 countries in our ranking and the country pages, where every fact has a source. Checked 02/10/2026.