How many countries tax only local income?

48 of the 236 countries in my tax map tax a resident only on income earned inside the country.

How many countries tax income only when you bring it in?

11 of the 236 countries in my tax map tax foreign income only when it's brought into the country. That's called a remittance system.

Where do the tax numbers come from?

They come from my territorial tax map, built from each country's own tax authority or tax law. For 36 countries I couldn't reach the official page, so those rows use PwC, EY or Wikipedia, and they say so.

Expat statistics

Explore expat statistics on how many people live abroad, where they go and how countries tax them.

Some of these numbers come from my own tax map of 236 countries, built from each government's own pages, and each chart shows when it was checked.

Updated Sept 30, 2026

Browse all expat statistics

One stat

48countries tax only local income

48 of 236 countries tax only local income

by Navid Moazzez

Digital nomads

Expat statistics

Browse all expat statistics

48 of 236 countries tax only local income

The most actionable AI newsletter for founders