Citizenship Investment Programs
See below a selection of countries offering residency through investment with low or zero taxation.
Highest Marginal Income Tax Countries
Highest INCOME TAX Countries For High Earners
High earners face higher taxes with progressive rates rising in the OECD countries to an average of 45.8% when including income and social security costs.
With increasing mobility for employees many more now have a choice of where they can work from globally. Golden Visas and Digital Nomad Visas allow those who work remotely, often known as digital nomads, to shift their residence and pay less tax living and working from countries that offer low taxation through such programs.
We have listed below the highest marginal tax rates paid by high earning employees in OECD countries.
| Flag | Country | Combined Tax |
|---|---|---|
 | Australia | 47.0% |
 | Austria | 55.0% |
 | Belgium | 60.2% |
 | Canada | 53.5% |
 | Chile | 40.0% |
| Colombia | 39.0% |
 | Costa Rica | 33.6% |
 | Czechia | 27.5% |
 | Denmark | 55.9% |
 | Estonia | 13.3% |
 | Finland | 58.0% |
 | France | 55.6% |
 | Germany | 47.5% |
 | Greece | 53.5% |
 | Hungary | 33.5% |
 | Iceland | 44.4% |
 | Ireland | 52.0% |
 | Israel | 50.0% |
 | Italy | 52.8% |
 | Japan | 56.2% |
 | Korea | 48.0% |
 | Latvia | 31.4% |
 | Lithuania | 39.0% |
 | Luxembourg | 47.2% |
 | Mexico | 35.0% |
 | Netherlands | 51.5% |
 | New Zealand | 39.0% |
 | Norway | 47.4% |
 | Poland | 45.4% |
 | Portugal | 58.2% |
 | Slovenia | 35.1% |
 | Spain | 45.0% |
 | Sweden | 52.2% |
 | Switzerland | 41.4% |
 | Türkiye | 40.8% |
 | United Kingdom | 47.0% |
 | United States | 45.8% |
OECD 2023, Personal income tax – top statutory rate and marginal tax rate for employees at the earnings threshold where the top statutory personal income tax rate first applies, URL
How To Escape High Tax Countries as an Employee
Moving country is a little more restrictive for employees than it is for independent business owners. However since Covid many employers have become far more flexible with remote working and particularly for higher paid employees, working from abroad has become a distinct and realistic possibility.
Disclaimer: This content is for informational purposes only and should not be considered tax, legal, or financial advice. Tax laws vary by country and are subject to change. Always consult a qualified tax professional or legal advisor for personalized guidance regarding your specific situation.
