Four countries where you can legally pay less tax low-tax living: here’s where global citizens are going in 2025

If you’re a digital nomad, entrepreneur, or global investor, relocating strategically could significantly reduce your tax burden.

Here are four countries leading the way in 2025 for legal low-tax living:

Panama: friendly nations visa Tax benefit: territorial tax system – foreign-sourced income is tax-free. Panama continues to be a top choice for location-independent professionals thanks to its territorial tax system and straightforward residency programs. if your income comes from outside panama, it won’t be taxed locally. The friendly nations visa allows citizens from over 50 countries (including the uk, us, canada, and eu nations) to apply for residency. To qualify, applicants must invest a minimum of $200,000 in real estate or make a fixed-term deposit of the same amount in a local bank, after just two years, you can apply for permanent residency — and there’s no requirement to live in panama full-time.

Costa rica: digital nomad visa Tax benefit: foreign-sourced income is exempt from local taxation under this visa. Costa rica’s digital nomad visa lets remote workers live in the country for 12 months, with a one-time renewal possible for another year. To qualify, applicants must earn at least $3,000/month (or $4,000/month with dependents) from foreign sources. While this visa does not lead to permanent residency, it offers a legally tax-exempt setup for digital nomads who want to experience costa rica’s pura vida lifestyle — without worrying about being taxed on their global income.

Georgia: for digital entrepreneurs and freelancers Tax benefit: under the small business regime, qualified freelancers and entrepreneurs earning under approx. $155,000/year can enjoy tax rates as low as 1%. Georgia is one of the most accessible and tax-friendly destinations for remote workers, the process to register as an individual entrepreneur is fast and simple — and once approved, you can benefit from the country’s micro and small business tax regimes, which are designed to attract location-independent professionals. Visa-free stays of up to one year are available for many nationalities, and while georgia is not part of the eu, it’s increasingly popular among global citizens for its blend of culture, affordability, and pro-business environment.

The United Arab Emirates (UAE): Golden visa program Tax benefit: 0% personal income tax and 0% capital gains tax on qualifying investments. The UAE remains a tax haven for high earners and entrepreneurs, while a 9% corporate tax was introduced in 2023 for companies earning over aed 375,000 (approx. $102,000), salaries, dividends, and capital gains for individuals are still entirely tax-free. The golden visa grants 10-year residency to investors, business owners, highly skilled professionals, and freelancers, the program has expanded significantly to include more categories — making it easier than ever to legally base yourself in the uae and enjoy zero tax on your personal income.

Why these countries stand out… In 2025, global citizens are optimising not just where they work — but how they’re taxed. these countries offer legal tax advantages without going off-grid, long-term lifestyle potential and residency pathways to build a truly global base

Curious which option fits your goals best? At neway, we help you build a fully compliant, optimised global lifestyle — from tax strategy to second residency and beyond.