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Statistics
Headline personal-tax treatment across Mirabello's tax backbone of 104 jurisdictions. These are published statutory positions, not planning advice. We report confirmed jurisdictions by name rather than as a bare count, because 11 profiles are still awaiting headline-rate verification.
Last updated 2026-09-12Confirmed at a 0% headline personal income tax rate: Antigua and Barbuda, Bahrain, Kuwait, Monaco, Oman, Qatar, Saudi Arabia, St Kitts and Nevis, United Arab Emirates, Vanuatu. Two caveats worth stating plainly: Oman is 0% today with 5% announced from 1 January 2028, and Qatar and Saudi Arabia are 0% on employment income specifically. Several jurisdictions often described as tax-free do levy income tax and are not on this list, including Jersey and Guernsey at 20%, Isle of Man at 21%, Liechtenstein at about 22.4%, Belize at 25% and Gibraltar with a 28% top band. This count covers the 93 jurisdictions Mirabello profiles, not every jurisdiction on earth.
31 of the 93 jurisdictions with a verified capital-gains rate levy none on the disposals covered by our profiles: Antigua and Barbuda, Bahrain, Barbados, Belgium, Bhutan, Bolivia, Dominica, Grenada, Hong Kong, Kuwait, Luxembourg, Malta and others.
69 of the 93 jurisdictions with a verified rate levy no inheritance or estate tax: Andorra, Antigua and Barbuda, Argentina, Armenia, Australia, Austria, Azerbaijan, Bahrain, Bangladesh, Barbados, Belarus, Bhutan and others.
84 of the 93 jurisdictions with a verified rate levy no annual net wealth tax. Local property taxes commonly still apply even where no net wealth tax exists.
The detail
| Jurisdiction | Personal income tax | Wealth tax |
|---|---|---|
| Antigua and Barbuda | 0% | none |
| Bahrain | 0% | none |
| Kuwait | 0% | none |
| Monaco | 0% | none |
| Oman | 0% currently; 5% announced from 1 January 2028 | none |
| Qatar | 0% on employment income | none |
| Saudi Arabia | 0% on employment income | none conventional; 2.5% Zakat for Saudi/GCC nationals |
| St Kitts and Nevis | 0% | none |
| United Arab Emirates | 0% | none |
| Vanuatu | 0% | none |
How to cite this page
Mirabello Consultancy, “How many jurisdictions have no income, capital-gains or wealth tax?”, 2026-09-12. https://www.mirabelloconsultancy.com/statistics/tax-jurisdictions
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