Residence
How tax residence starts and what proves it.
Compare countries.
See how each country handles residency, tax and the Australian connection.
What we compare in each countryDetails
Tax
What the country taxes and any newcomer rules.
Australia
Treaties, withholding and what could undo the plan.
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Select a country to see a quick comparison.
01
🇦🇪United Arab Emirates
The UAE is ranked #1 on our Anchor List because it is the only jurisdiction that combines a genuine zero personal income tax system with codified domestic residence routes, deep…
- Tax model
- PIT 0% CGT 0% on personal investment gains CIT 9% standard, 0% on qualifying Free Zone income, first AED1M tax free Tax basis: no general PIT SPECIAL: none required because PIT is already 0%
- Australian DTA
- No
02
🇨🇾Cyprus
Cyprus earns its place on the anchor list as the EU base with the most founder-friendly combination in Europe: a 60-day residence route, a non-dom regime that removes Cypriot tax from…
- Tax model
- PIT 0–35%
- Australian DTA
- No
03
🇸🇬Singapore
Singapore ranks third as the high-credibility Asian anchor: an Australian treaty partner with exceptional banking, legal and business infrastructure, no general CGT and a source-based…
- Tax model
- PIT 0–24%
- Australian DTA
- Yes
04
🇲🇹Malta
Malta ranks fourth as the remittance-basis specialist: an EU member with an Australian treaty where a resident non-dom pays Maltese tax on foreign income only if it is brought into…
- Tax model
- PIT 0–35%
- Australian DTA
- Yes
05
🇮🇹Italy
Italy ranks fifth as the priced-certainty anchor: ordinary Italian taxation is heavy, but a qualifying new resident can substitute a flat EUR 300,000 per year for Italian tax on…
- Tax model
- PIT 23–43% plus regional and municipal additions
- Australian DTA
- Yes
06
🇲🇨Monaco
Monaco ranks sixth as the pure zero-tax European base for wealth already made: no personal income tax for residents other than French nationals, no CGT and no wealth tax, inside a…
- Tax model
- PIT 0% for most residents
- Australian DTA
- No
07
🇨🇭Switzerland
Switzerland ranks seventh as the institutional wealth hub with a negotiated price: private capital gains on movable assets are tax-free, an Australian treaty applies, and qualifying…
- Tax model
- PIT approximately 21.9–43.2% top combined rates by canton
- Australian DTA
- Yes
08
🇺🇾Uruguay
Uruguay ranks eighth on the strength of its rewritten newcomer holiday: Law 20.446, in force since 1 January 2026, preserves an 11-year exemption of foreign passive income and foreign…
- Tax model
- PIT 10–36% on work income, passive income and many gains generally 12%
- Australian DTA
- No
09
🇵🇦Panama
Panama ranks ninth as the straightforward territorial base: foreign-source income and gains sit outside the Panamanian net for residents and non-residents alike, entry is…
- Tax model
- PIT 0–25%
- Australian DTA
- No
10
🇳🇿New Zealand
New Zealand ranks tenth as the high-substance, treaty-connected soft landing: a 48-month transitional-resident exemption shelters most foreign investment income, there is no…
- Tax model
- PIT 10.5–39%
- Australian DTA
- Yes
11
🇯🇵Japan
Japan appears eleventh as a lifestyle comparator, not a preferred deliberate anchor. The draw is obvious and real; the tax architecture is built for permanence: a limited…
- Tax model
- PIT 5–45% national plus local taxes
- Australian DTA
- Yes
12
🇮🇩Indonesia / Bali
Indonesia appears twelfth as the second lifestyle comparator. Bali has no separate tax regime: Indonesian residence means worldwide taxation at rates to 35%, residence can arise below…
- Tax model
- PIT 5–35%
- Australian DTA
- Yes
Method and scope
Useful comparisons need visible limits.
The ordering is Project Get Out’s editorial assessment for Australians considering an international move. It is not a universal ranking and it does not replace advice on your assets, company, family or intended travel pattern.
The first ten entries are anchor destinations. Japan and Indonesia are included as lifestyle comparators because a familiar or appealing destination can still create a very different tax outcome.
Best-fit labels are editorial shorthand, not financial thresholds. “Made it” describes established wealth, “Making it” describes people still building, “Make it in Crypto” flags material crypto activity, and “Founder Planning Exit” flags a possible business or share liquidity event.
Treaty figures describe general caps only. Eligibility, income character, domestic law and the treaty’s conditions still determine the result.
Every guide uses the same six summary fields and then explains the country’s residence rules, special regime, practical tax treatment and Australian interaction. Publication and review dates appear on each page.
Start with the whole picture
A destination is one part of the exit.
The Australian Exit Guide explains the decisions that sit around residency, company management, assets and timing.