The short version
- The official pages we read on 18 October 2026 confirm no personal income tax in the UAE, the Bahamas, Bermuda, the Cayman Islands and Brunei.
- Oman has none yet. A 5% tax on income above OMR 42,000 a year starts on 1 January 2028.
- No income tax is not the same as no tax. Bermuda has a payroll tax and the UAE charges 5% VAT.
- The US taxes its citizens on their worldwide income, wherever they live.
Which countries have no personal income tax?
The UAE, the Bahamas, Bermuda, the Cayman Islands and Brunei, going by each one's own government page. Oman is on the list for now, until its new tax starts in 2028.
Each row below comes from a page we read on 18 October 2026:
| Country | What the official page says | Other taxes it names |
|---|---|---|
| United Arab Emirates | The UAE does not levy income tax on individuals | 5% VAT, excise tax, corporate tax |
| The Bahamas | No personal income tax, in the government's investor FAQ | Value added tax (VAT) |
| Bermuda | Individuals don't pay personal income tax | Payroll tax, land tax |
| Cayman Islands | The islands do not have direct taxes | None on that page |
| Brunei | Income tax is charged on companies only | Company income tax |
| Oman | None yet. 5% above OMR 42,000 from 1 January 2028 | VAT, excise tax |
We left a country out if its official page did not say it plainly, or would not load for us. Saudi Arabia and Qatar both tax some business income, and the tax office pages we read did not say plainly that wages are not taxed. We could not load official pages for Monaco, Kuwait or Bahrain today, so they are left out too.
What does no income tax mean if you move there?
It means that country does not tax your income. It does not mean you pay no tax at all, and it does not end tax in other countries by itself.
Two examples from the official pages:
- Bermuda. The Government of Bermuda charges a payroll tax instead. Employers pay it, and your employer may take 6% from your salary toward it. If you are self-employed, you pay payroll tax yourself. Homeowners and long-term tenants also pay land tax twice a year.
- The UAE. The UAE government portal lists 5% VAT on goods and services, an excise tax on some products, and a corporate tax on the profits of companies and other entities.
So a zero on income tax is one line in a bigger picture. Housing, other taxes and the cost of getting residence all count too.
Do US citizens still pay US tax if they move abroad?
Yes. The IRS says US citizens and resident aliens are subject to tax on worldwide income from all sources. It adds that the rules for filing returns are generally the same whether you are in the US or abroad.
That holds in Dubai, Bermuda or anywhere else. What the IRS does offer is a way to leave part of your foreign pay out of US income tax, if you pass one of two tests. See the foreign earned income exclusion, explained.
Does moving stop tax in your home country?
Not by itself. Each country sets its own rules for who it taxes, and some still tax income that comes from there after you leave.
The UK is one example. GOV.UK says you usually have to pay tax on your UK income even if you are not a UK resident. The page lists rental income, pensions, savings interest and wages as kinds of UK income.
One simple setup is to read your home country's residence rules before you plan around a zero, and to get advice on your own case if the numbers are large.
Is Oman bringing in an income tax?
Yes. Royal Decree 56/2025, issued on 22 June 2025, brings in a personal income tax law from 1 January 2028. The Oman Tax Authority's FAQ sets out how it works:
- The rate. 5%.
- The threshold. Only the part of your total income above OMR 42,000 a year counts.
- Residents. A person in Oman for more than 183 days is a tax resident, Omani or not. Residents are taxed on income received in Oman or abroad.
- Non-residents. Taxed only on income received in Oman.
Until 2028, Oman has no personal income tax. After that, it does, for income above the threshold. A move planned for 2028 or later falls under the new rules.
How do you get residence in a country with no income tax?
Through a residence permit, like anywhere else. A low tax rate does not give you the right to live there.
The UAE has routes through a job, remote work, freelancing, retirement, study and investment. We walk through each in the ways to get a UAE residence visa. The figures for each route are on these pages:
- Remote work. The UAE digital nomad visa page.
- Retirement. The UAE retirement visa page.
- Investment. The UAE golden visa page.
The Bahamas, the Cayman Islands and Oman each have a residence route through investment. Compare them on the Bahamas, Cayman Islands and Oman pages, or see every country on the golden visa finder and the retirement visa finder. For routes with a lower bar, see the easiest countries to move to from the US.