← All reports

Tax Migration from Australia

Best destinations under USD 5M — UAE, Cyprus, Panama, Malaysia, Malta, Paraguay, Andorra

---

Research date: 7 September 2026

Scope: Lawful relocation and tax planning—not concealment or evasion. Costs are for one adult unless stated. Professional and living-cost figures are planning ranges, not quotes.

Executive conclusion

There is no universally best “tax haven.” The correct destination depends more on income type than net worth:

1. UAE — best for maximum tax reduction on salary, consulting and investments. No general personal income tax, but UAE business activity can enter corporate tax once a natural person’s UAE-business turnover exceeds AED 1 million.[5] It has the cleanest zero-tax result, but Dubai is expensive and current Australian travel advice says to reconsider travel because of regional insecurity.[18][27]
2. Cyprus — best European choice for dividends and share investors. A qualifying non-domiciled tax resident generally pays no income tax or Special Defence Contribution on dividends and passive interest, although GHS healthcare contributions remain; ordinary salary/business income is taxed progressively.[30] This is attractive for portfolio owners but not a zero-tax salary jurisdiction.
3. Panama — best affordable permanent-residence platform with USD banking. It taxes Panamanian-source rather than worldwide income, but active work physically performed there is not safely assumed to be foreign-source.[8][9]
4. Malaysia — best value for lifestyle, healthcare and proximity to Australia. Kuala Lumpur is dramatically cheaper than Dubai or Mediterranean alternatives, but remote work performed in Malaysia can be taxable and foreign-income exemptions are conditional.[22][39]
5. Malta — best English-speaking EU/Schengen option. Its remittance-basis system can protect unremitted foreign income and foreign capital gains, but the EUR 15,000 annual floor under the Global Residence Programme makes it inefficient for modest passive income.[12][13]
6. Paraguay — lowest-cost immigration and living option. Foreign passive investments can sit outside its territorial base, but its tax authority has treated remote services physically performed in Paraguay as local taxable income.[36] Safety, banking and specialist healthcare are weaker.[21][38]
7. Andorra — safest and low-tax, but poor value below USD 5 million unless you genuinely want its lifestyle. Income tax is capped around 10%, but the passive route now requires very large committed capital; a 90-day immigration condition is not by itself tax residence.[41][42]

Best shortlist for most Australians: UAE, Cyprus, Panama and Malaysia. Add Malta if EU/English access matters; Paraguay if minimising living and immigration costs is paramount. Andorra is a lifestyle choice rather than the strongest tax-value choice.

The Australian exit is more important than the destination

A foreign visa, home or tax certificate does not automatically end Australian tax residence. The ATO applies four tests and considers physical presence, intention, family, business/employment ties, assets, and social and living arrangements. It is possible to be resident in two countries simultaneously.[1]

A defensible departure usually means:

• Establish a durable home overseas—not hotels or serial short stays.
• Move spouse/dependants where practical.
• Reduce Australian return days and keep a detailed travel calendar.
• Notify banks, brokers and payers of the new tax residence and overseas address.
• Shift ordinary life abroad: employment/business activity, utilities, phone, insurance, banking and community ties.
• Avoid statements or arrangements showing a fixed short-term absence followed by a planned return.
• Obtain a destination-country tax-residence certificate only after satisfying its legal tests.
• Consider an ATO private ruling where the facts are high-value or ambiguous.

Departure CGT: the hidden bill

When Australian residence ceases, CGT event I1 generally treats non-taxable-Australian-property assets—such as foreign shares—as sold at market value on that date. The ATO allows an individual to elect to disregard the departure gain/loss, but the affected assets are then treated as taxable Australian property until disposal or Australian residence resumes.[2]

For a portfolio containing TSLA, PLTR or other US shares, model two choices before departure:

• Pay exit CGT now: crystallise the Australian gain at departure market value; later foreign growth is generally outside Australian CGT if non-residence is genuine.
• Defer under the election: no immediate exit gain, but Australia retains taxing rights over the asset until disposal or return. This can defeat the reason for moving if a major gain occurs later.

Keep independent market valuations, cost-base records and proof of the precise cessation date.

Australian home and investments retained

Australian real property remains taxable Australian property. Foreign residents generally lose the main-residence exemption when they sell after 30 June 2020 unless the narrow life-events test applies; there is generally no partial exemption merely because the home was previously occupied while resident.[3] Foreign residents also lose some or all of the CGT discount for non-resident ownership periods.[2]

After departure, Australian-source interest, unfranked dividends and royalties normally move to final withholding-tax treatment. The ATO says to tell the payer the overseas address and status; typical non-treaty rates are 10% interest, 30% unfranked dividends and 30% royalties, while treaties often reduce dividend and royalty rates. Fully franked dividends are generally not subject to withholding.[4]

Before leaving, separately review:

• Australian companies and where central management and control remains.
• Trust residency, distributions and potential non-resident beneficiary withholding.
• CFC/attribution rules for foreign companies or trusts.
• Division 7A loans.
• Superannuation and SMSF residency.
• HELP/VSL overseas reporting obligations.
• Whether to sell an Australian main residence before non-residence.

Country comparison

1. United Arab Emirates

Tax

The UAE has no general federal or emirate-level personal income tax. Personal salary, genuine portfolio dividends, interest and investment capital gains are generally untaxed.[5] A natural person carrying on UAE business is subject to corporate-tax rules if annual UAE-business turnover exceeds AED 1 million; wages, personal investment income and qualifying real-estate investment income are excluded from that business threshold.[5]

Do not equate “free zone” with automatic zero tax. Company income may face 9% corporate tax, and a free-zone 0% rate applies only to qualifying income with the required substance and compliance.

Practical residency routes

• Virtual work residence: one year, renewable; official federal guidance requires foreign work, health insurance, medical fitness and salary of at least USD 3,500 monthly. Dubai’s programme materials may apply a USD 5,000 test, so confirm the filing authority.[6]
• Green Residence: five-year self-sponsored routes exist for qualifying freelancers, skilled employees and investors. The freelancer route generally requires a MOHRE permit, relevant education and prior freelance income of at least AED 360,000 annually; skilled employees need qualifying employment and at least AED 15,000 monthly.[24]
• Golden Residence: five years for qualifying real estate and ten years for public investment, generally at AED 2 million.[7][25]
• Employment or company-sponsored residence: often practical, but licence, office/flexi-desk, visa, accounting and renewal costs recur.

A residence visa is not a tax certificate. The strongest factual position is 183+ days, a real home and normal personal/economic life in the UAE. The FTA also has a 90-day route with extra ties; certificate fees vary by applicant registration status.[26]

Costs and life

• Immigration setup estimate: AED 4,000–7,000 for a basic virtual-work first year; company/freelance setups commonly AED 12,000–35,000 initially and AED 10,000–30,000+ annually before substantial office, audit or employee costs.
• Dubai living: Numbeo estimates about AED 4,139 monthly excluding rent, with a one-bedroom roughly AED 5,475 outside the centre or AED 9,025 centrally. A realistic private-renter budget is roughly AED 9,500–15,000 monthly.[18]
• Healthcare: private insurance is essential; broad cover becomes expensive with age or pre-existing conditions.
• Safety: street crime is generally low, but local law is stricter than Australia on drugs, online speech, public conduct, debt and some relationships. As of the research date, Smartraveller says reconsider travel because of regional conflict risk and possible aviation disruption.[27]

Verdict

Best for: high salary, active consulting, founders with real UAE substance, and portfolios with capital gains.

Avoid if: low annual income, dislike heat/high rent, require liberal social laws, or current regional risk is unacceptable.

2. Cyprus

Tax

Cyprus residents are generally taxed on worldwide income, but qualifying non-domiciled residents are exempt from Special Defence Contribution on worldwide dividends and passive interest. Dividends and passive interest are also generally exempt from ordinary income tax; GHS contributions of 2.65% usually remain, subject to an annual income base cap.[30]

Salary and self-employment are taxed at progressive rates up to 35%, plus social/GHS charges. Securities and foreign-property gains are generally outside Cyprus CGT; Cyprus immovable property and certain property-rich entities face 20% CGT.[30]

Residency

• 183-day tax rule: straightforward physical presence.[31]
• 60-day rule: at least 60 Cyprus days, no more than 183 days in another single country, a permanent Cyprus home, and continuing Cyprus business, employment or company office.[31]
• Digital Nomad permit: foreign remote work, at least EUR 3,500 monthly net income, normally one year renewable for two more; official issue/renewal and initial registration charges are EUR 70 each.[28]
• Investor permanent residence: qualifying investment of at least EUR 300,000 plus secure annual income of at least EUR 50,000, rising for family members.[29]

Costs and life

• Low-capital setup estimate: EUR 2,000–6,000 for permits, legal/tax assistance, rental deposits, insurance and documents, excluding rent.
• Limassol: around EUR 948 monthly excluding rent; one-bedroom about EUR 1,225 outside or EUR 1,454 centrally. Nicosia, Larnaca and Paphos can be cheaper.[19]
• Private company: market estimate EUR 1,200–3,000 formation and EUR 2,000–6,000 recurring annual administration for a simple company.
• Safety/health: generally comfortable, English widely used, EU legal environment and adequate urban healthcare, but Cyprus has current regional-security caution and unresolved division of the island.

Verdict

Best for: dividends, interest and long-term share investing; EU lifestyle.

Avoid if: most income is salary/consulting and the aim is zero tax.

Important: Unlike the UAE, Cyprus has a US income-tax treaty, which can preserve a 15% general US dividend rate versus 30% in non-treaty jurisdictions.[16][44]

3. Panama

Tax

Panama uses territorial taxation: residents and non-residents are taxed on Panamanian-source income, with individual rates up to 25%.[8] Genuine foreign dividends, foreign-bank interest, foreign securities gains and foreign real-estate income are usually outside Panama’s income-tax base.

The trap is active income. PwC describes gross income as including activities undertaken in Panamanian territory.[8] Do not assume remote salary or consulting is foreign-source merely because the client, contract and bank are offshore. Obtain a written source opinion based on where duties are performed and used.

Residency routes

• Friendly Nations: Australians qualify; current routes generally require Panamanian employment, USD 200,000 property or a USD 200,000 three-year fixed deposit. It is a provisional two-year route before permanent residence—not the obsolete USD 5,000 shortcut.[32]
• Qualified Investor: direct permanent residence, currently USD 300,000 real estate, USD 500,000 registered securities or USD 750,000 five-year bank deposit.[33]
• Pensionado: direct permanent residence for a qualifying lifetime pension, generally USD 1,000 monthly.
• Remote-worker short stay: useful as a test move but not permanent residence.

Costs and life

• Friendly Nations setup estimate: USD 3,500–8,000 excluding the USD 200,000 qualifying asset; official headline fees are about USD 1,050.
• Qualified Investor setup estimate: USD 14,000–22,000 excluding investment and real-estate closing costs.
• Panama City: about USD 843 monthly excluding rent; a private-renter budget of roughly USD 1,800–3,000 monthly is realistic.[20]
• Banking: USD economy and a substantial international banking sector, but strict source-of-wealth checks. Panama participates in CRS.
• Safety: Smartraveller advises a high degree of caution due to crime and says not to travel to the Darién Gap. Private urban healthcare can be good, but evacuation insurance is prudent.[37]

Verdict

Best for: passive foreign investment income, retirees, USD users and those wanting permanent residence.

Avoid if: the plan relies on untaxed remote work without a Panamanian opinion.

4. Malaysia

Tax and residency

Malaysia’s primary individual tax-residence test is generally 182 days, with linked-period alternatives. Employment exercised physically in Malaysia is taxable even if employer and payment are foreign. Foreign-source income received in Malaysia may qualify for exemption through 2036, but conditions apply; do not treat this as an unconditional remittance exemption.[39]

Ordinary investment capital gains are generally not taxed unless revenue/business in character, while Malaysian real property and property-company gains have separate rules.

Immigration routes

• DE Rantau: the lower-capital route for qualifying foreign remote workers; published income criteria commonly start around USD 24,000 annually, but confirm current occupation and documentary rules.
• MM2H Silver: age 25+, USD 150,000 fixed deposit, compulsory property of at least MYR 600,000, one-off MYR 1,000 participation fee and a five-year renewable pass. Up to half the deposit may later be released for approved spending.[10][11]
• MM2H Gold/Platinum: USD 500,000/USD 1 million deposits and MYR 1 million/MYR 2 million property respectively. They commit too much capital for most cost-conscious sub-USD-5m households.[10]

Silver and Gold are not ordinary work visas. MM2H property is generally locked against sale for ten years except an approved upgrade.[11]

Costs and life

• Silver: USD 150,000 locked deposit plus MYR 600,000 property; agent and transaction estimate MYR 20,000–50,000+.
• Kuala Lumpur: around USD 608 monthly excluding rent; one-bedroom averages about MYR 1,495 outside or MYR 2,600 centrally. A comfortable expatriate budget is roughly MYR 5,000–10,000 monthly.[22]
• Healthcare: strong private hospitals in Kuala Lumpur and Penang at lower prices than Australia; insurance remains advisable.
• Safety: Smartraveller says normal precautions overall, with stronger warnings for parts of eastern Sabah.[17]
• Treaty: Australia and Malaysia have an income-tax treaty, useful if dual-residence or Australian-source issues arise.[43]

Verdict

Best for: lifestyle value, retirees and remote workers using the correct permit.

Avoid if: unwilling to buy illiquid property or relying on simplistic “foreign payment equals tax-free” advice.

5. Malta

Tax

A Malta-resident non-domiciled person is generally taxed on Malta-source income and foreign income remitted to Malta. Foreign income kept offshore is outside Malta tax, and foreign capital gains are generally not taxed even if remitted. Ordinary rates reach 35%; a EUR 5,000 annual minimum can apply to some non-doms with at least EUR 35,000 unremitted foreign income.[12]

The Global Residence Programme taxes qualifying foreign income remitted to Malta at 15%, subject to a EUR 15,000 annual minimum; other Malta-source income is generally 35%.[13]

Routes and costs

• Nomad Residence Permit: intended for non-EU remote workers with a foreign employer/company/client base; current published income threshold is EUR 42,000 gross annually.[40]
• Global Residence Programme: rent qualifying property for at least EUR 9,600 annually—or EUR 8,750 in Gozo/southern Malta—or buy from EUR 275,000/EUR 220,000. Application fee is generally EUR 6,000/EUR 5,500, plus the EUR 15,000 annual tax floor.[13]
• Setup estimate: Nomad route EUR 1,000–4,000 before rent; GRP professional fees can add EUR 5,000–15,000.

Malta costs roughly EUR 782 monthly excluding rent; a central one-bedroom averages about EUR 1,053. Plan EUR 1,800–3,000 monthly for comfortable solo living.[23]

Verdict

Best for: an English-speaking EU/Schengen base, remote workers under the specific nomad regime, or investors able to segregate capital gains/capital from income.

Avoid if: passive income is too low to justify EUR 15,000 annual minimum tax or you need simple banking/remittance administration. Malta has both Australia and US treaties.[16][43]

6. Paraguay

Tax and residency

Standard temporary residence has no stated fixed investment threshold; government residence and certificate fees are approximately USD 516 at the contemporaneous exchange rate, before documents and assistance. Conversion to permanent residence generally follows the temporary stage and requires credible solvency/economic evidence.[34]

PwC reports tax residence after more than 120 days, but a robust case should include a home, local ties, proper registration and a fiscal-residence certificate.[35]

Foreign dividends, interest and gains from genuinely foreign assets are generally outside the territorial tax base. However, DNIT has ruled that remote software/services physically performed from Paraguay for a foreign company were Paraguayan-source and taxable.[36] Personal-service rates rise to 10%, and VAT may also arise for independent services.

Costs and life

• Professional immigration estimate: USD 1,500–2,500 per stage; permanent conversion is a second stage.
• Asunción: around USD 590 monthly excluding rent; central one-bedroom approximately USD 610 at the cited local-currency price. Comfortable planning range: USD 1,000–1,800 monthly.[21]
• Safety: Smartraveller advises high caution because of violent crime, including armed assault and kidnapping risks.[38]
• Healthcare/banking: adequate private care in Asunción but limited specialist/rural facilities; smaller banking network and more correspondent-transfer friction than Panama.

Verdict

Best for: lowest-cost residence and passive foreign investors.

Avoid if: safety, sophisticated banking, specialist healthcare or untaxed active remote work is essential.

7. Andorra

Andorran personal income tax is broadly capped at 10%, with lower effective bands at modest income. Foreign dividends and interest generally enter the savings base, and securities gains can be exempt in specified portfolio cases; this is low tax, not zero tax.[41]

The 2026 passive-residence route is capital-heavy: approximately EUR 1 million in qualifying Andorran assets or a lower designated Housing Fund route, plus a reported EUR 50,000 non-refundable principal payment and at least 90 days’ annual presence. Verify final amounts with Andorran authorities before applying.[42]

Tax residence generally requires more than 183 days or the main centre of economic interests. The passive permit’s 90 days alone is not conclusive. A genuine active entrepreneur route may be cheaper but requires real business, social-security contributions, management and presence.

Living estimate: EUR 2,200–3,500 monthly for a single private renter. It is exceptionally safe, but has constrained housing, a small banking sector, Catalan integration requirements and road-only international access.

Verdict

Best for: safety, mountains and a stable 10% framework with genuine business/lifestyle commitment.

Avoid if: maximising tax savings or liquidity below USD 5 million.

US-share consequences after leaving Australia

Moving away from Australia may change the W-8BEN treaty country used by your broker.

• US-source dividends to nonresident aliens are normally subject to 30% withholding unless a treaty reduces it. Capital gains on ordinary US shares are generally not taxed by the US when the nonresident alien is present in the US fewer than 183 days and the gains are not effectively connected with US business.[14]
• Australia, Cyprus and Malta are on the IRS treaty list. UAE, Panama, Paraguay, Malaysia and Andorra are not listed as US comprehensive income-tax treaty partners.[16]
• The IRS treaty table shows a 15% general US dividend rate for Australian and Cyprus residents; verify the specific Malta rate and eligibility before changing the broker certification.[44]
• Therefore, a move from Australia to the UAE/Panama/Paraguay/Malaysia/Andorra can change US dividend withholding from 15% to the statutory 30%. That matters for dividend portfolios but less for non-dividend growth shares such as TSLA or PLTR.
• US estate tax remains a major issue: an estate of a non-US citizen/non-US domiciliary must generally file Form 706-NA when US-situated assets exceed USD 60,000. US corporate shares can be US-situated property. Treaty relief differs by residence country.[15]

Before changing W-8BEN residence, have an adviser model US dividend withholding and estate-tax exposure. Consider whether non-US-domiciled funds or other structures are appropriate; do not restructure solely on headline withholding without legal advice.

Decision guide by income profile

Mainly salary or consulting

1. UAE — strongest tax result if activity and visa/licence are compliant.
2. Malta Nomad — Europe with a specific remote-work regime, but temporary and more administratively complex.
3. Malaysia DE Rantau — lowest lifestyle cost, but Malaysian-source work analysis still matters.
4. Andorra active route — predictable low rate, not zero.
5. Avoid relying on Panama or Paraguay as automatic zero-tax remote-work destinations.

Mainly dividends, interest and listed-share gains

1. Cyprus non-dom — strongest mix of tax outcome, EU environment and US treaty access.
2. UAE — zero local personal tax, but loss of US dividend treaty rate can matter.
3. Panama — territorial and good USD infrastructure.
4. Malta — strong if foreign income remains offshore and living costs are funded with clean capital/foreign capital gains.
5. Paraguay — cheap but weaker infrastructure.

Retiree

1. Panama Pensionado if a qualifying lifetime pension exists.
2. Malaysia MM2H Silver if willing to commit deposit and property.
3. Cyprus for EU lifestyle and portfolio income.
4. Malta where English/Schengen outweigh the annual tax floor.

Founder controlling companies or trusts

No ranking is reliable without reviewing ownership, management, contracts, staff and distributions. Australian company/trust/CFC consequences and destination permanent-establishment rules can overwhelm personal headline rates. Obtain coordinated advice before moving management, signing authority or board decisions.

Indicative first-year and recurring cost summary

• UAE virtual-work route: AED 4,000–7,000 setup; AED 9,500–15,000 monthly lifestyle in Dubai.
• Cyprus digital-nomad/non-dom: EUR 2,000–6,000 setup excluding rent; EUR 1,600–2,900 monthly depending on city.
• Panama Friendly Nations: USD 3,500–8,000 professional setup plus USD 200,000 qualifying asset; USD 1,800–3,000 monthly.
• Malaysia DE Rantau: relatively low permit cost; MYR 5,000–10,000 monthly. MM2H Silver: USD 150,000 deposit plus MYR 600,000 property.
• Malta Nomad: EUR 1,000–4,000 setup excluding rent; EUR 1,800–3,000 monthly. GRP: EUR 15,000 minimum annual tax plus qualifying housing.
• Paraguay standard route: approximately USD 1,500–2,500 professional cost per immigration stage; USD 1,000–1,800 monthly.
• Andorra passive: roughly EUR 1 million committed capital plus significant sunk government/professional costs; EUR 2,200–3,500 monthly.

These ranges exclude international school fees, major relocation/shipping, property purchase taxes, luxury housing, complex company/trust work and older-age international medical insurance.

Recommended implementation sequence

1. Map expected annual income into salary, consulting, company profit, dividends, interest, securities gains, crypto, property and pensions.
2. Have an Australian international-tax adviser model residency cessation, CGT event I1, the deferral election, home-sale timing, trusts/companies and superannuation.
3. Shortlist two destinations based on income—not marketing labels.
4. Spend a trial month in each, preferably in the least pleasant season.
5. Obtain written destination advice on income source, remote work, company substance, social security and tax-certificate eligibility.
6. Pre-clear bank onboarding with a full source-of-wealth file: five years of returns, brokerage/bank statements, company accounts and sale records.
7. Secure the correct immigration status before performing work.
8. Establish a genuine overseas home and shift normal life there.
9. Record departure-date asset valuations and all travel days.
10. Update every bank, broker and payer with truthful tax-residence self-certifications; assume CRS and information-exchange systems expose accounts.
11. Recheck US W-8BEN treaty rate and US estate-tax planning.
12. Review the structure annually because immigration and tax concessions change.

Bottom line

For a sub-USD-5m Australian, expensive Caribbean zero-tax islands and investor visas often waste too much capital. The practical winners are:

• UAE for active high income and maximum tax reduction.
• Cyprus for a dividend/share portfolio and European lifestyle.
• Panama for permanent residence, USD banking and passive foreign income.
• Malaysia for the best cost/healthcare/proximity balance.

The financial success of any option depends first on actually ceasing Australian tax residence and handling departure CGT. A cheap visa with weak facts is less valuable than an ordinary rented home, real presence and consistent evidence in the destination.

Sources

[1] https://www.ato.gov.au/individuals-and-families/coming-to-australia-or-going-overseas/your-tax-residency — ATO: Your tax residency

[2] https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/how-changing-residency-affects-cgt — ATO: How changing residency affects CGT

[3] https://www.ato.gov.au/individuals-and-families/investments-and-assets/capital-gains-tax/foreign-residents-and-capital-gains-tax/main-residence-exemption-for-foreign-residents — ATO: Main residence exemption for foreign residents

[4] https://www.ato.gov.au/individuals-and-families/investments-and-assets/foreign-resident-investments/interest-unfranked-dividends-and-royalties — ATO: Foreign resident withholding

[5] https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income — PwC: UAE personal income tax

[6] https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/Residence-visa/residence-visa-for-working-outside-the-uae — UAE: Virtual work residence visa

[7] https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa — UAE: Golden visa

[8] https://taxsummaries.pwc.com/panama/individual/taxes-on-personal-income — PwC: Panama personal tax

[9] https://taxsummaries.pwc.com/panama/individual/residence — PwC: Panama residence

[10] https://www.mm2h.gov.my/category/overview — Malaysia MM2H official overview

[11] https://www.mm2h.gov.my/category/silver — Malaysia MM2H Silver official

[12] https://taxsummaries.pwc.com/malta/individual/taxes-on-personal-income — PwC: Malta personal income tax

[13] https://mtca.gov.mt/personal-tax/individual/special-schemes/global-residence-programme-rules — Malta Tax: Global Residence Programme

[14] https://www.irs.gov/individuals/international-taxpayers/fixed-determinable-annual-or-periodical-fdap-income — IRS: FDAP and NRA capital gains

[15] https://www.irs.gov/businesses/small-businesses-self-employed/estate-tax-for-nonresidents-not-citizens-of-the-united-states — IRS: Estate tax for nonresidents

[16] https://www.irs.gov/businesses/international-businesses/united-states-income-tax-treaties-a-to-z — IRS: US treaty countries

[17] https://www.smartraveller.gov.au/destinations — Smartraveller destinations

[18] https://www.numbeo.com/cost-of-living/in/Dubai — Numbeo Dubai cost of living

[19] https://numbeo.com/cost-of-living/in/Limassol — Numbeo Limassol cost of living

[20] https://www.numbeo.com/cost-of-living/in/Panama-City — Numbeo Panama City cost of living

[21] https://www.numbeo.com/cost-of-living/in/Asuncion — Numbeo Asuncion cost of living

[22] https://numbeo.com/cost-of-living/in/Kuala-Lumpur — Numbeo Kuala Lumpur cost of living

[23] https://www.numbeo.com/cost-of-living/country_result.jsp?country=Malta — Numbeo Malta cost of living

[24] https://icp.gov.ae/en/uae-green-residency — UAE ICP Green Residence

[25] https://icp.gov.ae/en/services/uae-golden-residency — UAE ICP Golden Residence

[26] https://tax.gov.ae/en/services/issuance.of.tax.certificates.aspx — UAE FTA tax certificates

[27] https://www.smartraveller.gov.au/destinations/middle-east/united-arab-emirates — Smartraveller UAE

[28] https://www.gov.cy/mip-md/en/documents/digital-nomads-and-family-members — Cyprus Digital Nomad official

[29] https://www.gov.cy/mip-md/en/documents/companies-investors-permanent-residence-3/immigration-permits-for-investors — Cyprus investor PR official

[30] https://taxsummaries.pwc.com/cyprus/individual/taxes-on-personal-income — PwC Cyprus personal tax

[31] https://taxsummaries.pwc.com/cyprus/individual/residence — PwC Cyprus residence

[32] https://www.migracion.gob.pa/wp-content/uploads/02-PAISES-ESPECIFICOS.pdf — Panama Friendly Nations official

[33] https://mici.gob.pa/inversionista-calificado — Panama qualified investor official

[34] https://migraciones.gov.py/residencia-temporal — Paraguay temporary residence official

[35] https://taxsummaries.pwc.com/paraguay/individual/residence — PwC Paraguay residence

[36] https://www.dnit.gov.py/documents/20123/215475/IRP+-+Venta+de+software.pdf/e9f5d46d-f54a-09ad-d919-e56bbd800a5c?t=1683050537769 — Paraguay DNIT remote services ruling

[37] https://www.smartraveller.gov.au/destinations/americas/panama — Smartraveller Panama

[38] https://www.smartraveller.gov.au/destinations/americas/paraguay — Smartraveller Paraguay

[39] https://taxsummaries.pwc.com/malaysia/individual/income-determination — PwC Malaysia income

[40] https://nomad.residencymalta.gov.mt/nomad-eligibility — Malta Nomad eligibility official

[41] https://www.govern.ad/ca/impost-sobre-la-renda-de-les-persones-f%C3%ADsiques — Andorra IRPF official

[42] https://www.govern.ad/ca/tematiques/immigracio/residencia/residencia-sense-treball-autoritzacio-inicial — Andorra passive residence official

[43] https://treasury.gov.au/tax-treaties/income-tax-treaties — Australian Treasury treaty list

[44] https://irs.gov/pub/irs-lbi/tax-treaty-table-1.pdf — IRS treaty withholding Table 1