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  • Global Opportunities for Relocation

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Global Opportunities for Relocation

People relocate for many different reasons – climate, education, life style and business opportunities – and different locations appeal to different people. However, there is always one common theme irrespective of where individuals choose to relocate – tax.

In Global Opportunities for Relocation BDO provides an overview of tax regimes around the world.  Hover on the global map to see five broad types of tax regime – distinguishing between:


  • Low tax/no tax Countries that offer a headline rate of tax on income and capital gains of 20% or less
  • Remittance basis Countries that offer a regime whereby foreigners can pay tax on their foreign income or capital gains in accordance with the amount remitted to that country   
  • Favourable for new residents Countries that offer tax breaks for new residents to their country on passive income and capital gains, or on pensions and/or employment earnings
  • Lump sum Countries that offer a lump sum tax regime where an agreed amount of tax can be paid on an annual basis regardless of actual income earned and capital gains realised
  • None of the above Countries which do not fit into any of the above four categories
  • Other Countries which have a BDO presence but have not been covered in this publication


Click back to read more of 2018's Global Opportunities for Relocation Report. The study has a focus on some 40 jurisdictions, including the most popular locations where based on our experience, people choose to live. 

Global Opportunities for Relocation is in an interactive PDF format to be able to share new features and link through to the interactive global map

Download the interactive report here

You can also download a print ready version here.

More information for countries where BDO has a presence but the country is not currently covered in this study, is available.  Use the contact details provided to get in touch with a locally based adviser in the BDO member firm.

Contact us for more information.