Compare tax residency between countries
Put up to 4 of 165 countries side by side: how each decides that you are resident, what a resident pays tax on, and the top rates on each kind of income. One tax engine computes every figure.
Choose up to 4 countries
Scroll across the table to see all columns.
| Rule | Portugal | Spain | United Arab Emirates |
|---|---|---|---|
| Residence | |||
| Residents pay tax on | Worldwide income | Worldwide income | Local income only (territorial) |
| Day test for residence | more than 183 days in any 12 months that start or end in the year | more than 183 days in the calendar year | 183 days in 12 months, or 90 with qualifying ties; exceptional days can be excluded |
| Top rate a resident pays | |||
| Salary | 58.17% | 45.13% | 0% |
| Capital gains | 28% | 30% | 0% |
| Dividends | 28% | 30% | 0% |
| Interest | 28% | 30% | 0% |
| Rent | 25% | 22.5% | 0% |
| Crypto gains | not computed Crypto assessment is unassessed: CIRS Article 10 references 22/23 versus 24/4(a) remain unresolved. No settled 365-day, swap or jurisdiction mapping is certified. Required asset, transaction and regime facts are outside this scalar calculation. Personal departure exposure under CIRS10(25) is distinct from Article 10-A; no universal crypto instalment treatment is established. | 30% as a capital gain | 0% not taxed |
| Other rules | |||
| Wealth tax | Yes | Yes | No |
| Exit tax when you leave | Yes CIRS10(25) contains asset-specific personal departure exposure. Article 10-A has distinct scope; a universal scalar or crypto instalment rule is not established. | Yes | No |
| Special regimes | NHR (10 years); IFICI (10 years) | Beckham Regime (6 years); Startup Law Entrepreneur / Digital Nomad Extension (6 years) | Golden Visa (10 years); Free Zone |
| Rules last checked | 23 October 2026 17 official sources | 29 April 2026 16 official sources | 29 April 2026 9 official sources |
Green marks the lowest top rate in a row. A top rate is the tax on one more unit of a very large income, surtaxes and uncapped social contributions included. It is not the average rate you pay.
Popular comparisons
Portugal vs Spain · UAE vs Portugal · Italy vs Switzerland · UK vs Ireland · Singapore vs Hong Kong · Cyprus vs Malta vs Greece · US vs Canada · Thailand vs Malaysia
How do I compare tax residency between countries?
Compare three things. First, how each country decides that you are resident: a day count, a home, family or work. Second, what a resident pays tax on: worldwide income, or only local income. Third, the rates on the income you actually have: salary, capital gains, dividends, interest, rent or crypto. The table above shows all three for each country you choose.
What is the difference between worldwide and territorial taxation?
A worldwide country taxes its residents on their income from every country, usually with a credit for foreign tax paid. A territorial country taxes only income from sources inside it, so foreign income is not taxed there. 42 of the 165 countries in our model are territorial. A remittance basis taxes foreign income only when you bring it into the country.
Which country has the lowest tax for residents?
It depends on your income mix. A country with no tax on salary can still tax rent, and a country with a high salary rate can exempt long-term capital gains or crypto. Choose the countries you consider and read the row for each kind of income you have. The lowest top rate in each row is marked in green.
Can I be tax resident in two countries?
Yes. Each country applies its own test, so you can meet two at once. A tax treaty between the two countries then decides which one has the first right to tax, usually in this order: permanent home, centre of vital interests, habitual abode, nationality. Without a treaty, both countries can tax you.
What is an exit tax?
Some countries tax the unrealised gains on your assets when you stop being resident, as if you had sold them on the day you left. The table shows which countries have one. Check it for the country you leave, not only for the country you move to.
Where the figures come from
- The rates come from the same 165 tax profiles that the Sovereign engine uses. Each country name in the table links to its page, with the regions, the regimes and the sources.
- The day tests come from the 183-day rule calculator, which covers 165 countries with their official sources.
- The methodology page explains how the profiles are sourced and tested, and what we do not model.
Did you find an error? Tell us, with the source.
Compare with your own portfolio
Top rates show the shape of a tax system. Sovereign runs your real holdings and income through each country's engine, year by year, so you see what each move would cost you. Try the live demo or see the rates for all 165 countries.