A free territorial tax map that shows how every country taxes the income you earn abroad, with each answer linked to its source.
5.0(1 rating)See how every country taxes the income you earn abroad: no income tax, only local income, foreign income once you bring it in, or everything you earn. Each answer names its source.
Pick a country
Every country on the map
This is how each country's own rules read, not tax advice. Where you're a tax resident depends on your days, your home and your ties, so check your own case with a licensed advisor before you move.
This free territorial tax map shows how every country taxes the income you earn abroad, with each answer taken from that country's own government pages wherever I could reach them.
Pick a country to see its rule in plain words, the catch that changes it for some people, and the page it comes from. The map and the lists show the rest.
Here's what territorial taxation means, the five answers a country can give, and how I use it myself.
What is territorial taxation?
Territorial taxation means a country taxes only the income that comes from inside its borders. Income you earn from abroad, like clients in other countries or investments elsewhere, isn't taxed there.
Most countries do the opposite. They tax their residents on what they earn everywhere, and give a credit for tax already paid abroad.
The five answers
Every country on the map gives one of these answers for a resident's foreign income:
- No personal income tax – there's no tax on individuals' income at all
- Only local income taxed – the territorial countries: income from abroad isn't taxed
- Foreign income taxed if brought in – income earned abroad is taxed only when you bring it into the country
- Taxes residents' foreign income – residents are taxed on income from everywhere
- Taxes citizens abroad too – citizens stay taxable wherever they live, the way the United States does
How I use it
I'm a tax and permanent resident of Panama, and my business is registered in Wyoming. Panama taxes only income produced in Panama, and its tax office leaves income from abroad out of taxable income on the individual return. You can see it on Panama's card in the map above.
It's not just about making more, it's about keeping more. A smart tax structure gives you freedom to grow your wealth on your terms.
I wrote about how I built a life across 19 countries in what is a global citizen.
Where the answers come from
Most answers come from the country's own government: the tax authority, the tax law or the official gazette. Where I couldn't reach those pages, the answer comes from PwC's or EY's country tax guides or from Wikipedia's international taxation table, and the card names it. Each card links its source and shows the day I read it.
A country I haven't checked yet stays gray instead of getting a guess. I add countries as I check them.
The catch: where you work and where you live
A territorial country doesn't make all your income tax-free. Three things change the answer:
- Work you do while living there can count as local income, even when a foreign client pays you. Georgia's tax code says so
- You're taxed where you're a tax resident, and your days in a country add up to that, which the 183-day rule calculator counts
- US citizens are taxed by the United States wherever they live, so moving to a territorial country doesn't end US tax (more on that below)
If you're American
The United States taxes its citizens wherever they live, so moving to Panama or Paraguay doesn't end US tax. Eritrea is the other country on the map that taxes its citizens abroad, with a 2% tax on their net income.
What helps Americans abroad is the foreign earned income exclusion. For 2026, you can leave up to $132,900 of foreign earned income out of US tax, per person, if:
- Your tax home is in another country
- You're a bona fide resident of another country for a full tax year, or you spend at least 330 full days outside the US in any 12 months in a row
It only covers pay for work you do abroad, like wages and professional fees. Dividends, interest, capital gains and pensions stay taxable, and a separate foreign housing exclusion can add to it. The US card on the map links the IRS pages.
How to use the territorial tax map
The country you pick stays in this browser.
Who is the territorial tax map for?
It's for anyone planning where to live, and each of them has a next step:
- Digital nomad visa finder – remote workers choosing a country that doesn't tax their foreign clients
- Golden visa finder – investors pricing a residence where foreign income stays untaxed
- Retirement visa finder – retirees checking how a pension from abroad is taxed
- 183-day rule calculator – anyone counting the days before a stay makes them a tax resident
- Money transfer comparison – anyone moving money between countries
- What is a global citizen? – anyone building a life across borders, in my own words
More money tools are on the free finance tools page. Or browse all my free tools.
Territorial Tax Map FAQs
Questions about taxes on foreign income? Here's what to know.
Territorial taxation means a country taxes only income from inside its borders.
Income you earn from abroad isn't taxed there, while most countries tax their residents on what they earn everywhere.
Two kinds: the territorial countries, which tax only local income, and the countries with no personal income tax at all.
The map shows every country checked so far, each with its source.
No. Panama taxes only income produced in Panama, and its tax office leaves income from abroad out of taxable income.
I'm a tax and permanent resident there myself.
No. A territorial country still taxes the income earned inside it, and "tax haven" is a label official lists give for other reasons, like refusing to share information.
The map only shows how each country taxes a resident's foreign income.
It depends on whether you're still a tax resident there, which your days, your home and your ties decide.
US citizens stay taxable in the United States wherever they live.
Yes. The United States taxes its citizens wherever they live.
The foreign earned income exclusion can leave up to $132,900 (2026) of pay for work abroad out of US tax, if your tax home is abroad and you pass the bona fide residence or 330-day test.
No. It's how each country's own rules read, linked to the page they come from.
Check your own case with a licensed advisor before you move.
I did. I'm Navid Moazzez, and the territorial tax map is one of my free tools on navid.me.
Read about me, or see my creator profile.
Navid Moazzez
AI business strategist & AI OS builder
Navid Moazzez helps creators and founders master AI and build their own AI Operating System (AI OS) to automate their business and life.
Navid.me is reader-supported. When you buy through links on this site, I may earn an affiliate commission. Learn more.
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