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Tax Havens

Puerto Rico

The United States code gives Puerto Rico its own independent tax-levying authority and as a consequence, Puerto Rico has its own tax laws.

Pitcairn Island

The Pitcairn Islands have no income taxes of any sort (for individuals and companies) but the lack of jobs and isolation deters potential migrants.


A zero-taxation policy of foreign income applies to resident individuals residing in Panama as well as Panamanian companies.

No sales tax in Palau

Palau taxes individuals at the progressive tax rates of 9.3%, 15% and 19.6%. The corporate tax rate is only 4%, and there are no sales taxes or property taxes.


Oman has a personal tax rate of 0%, and a company tax rate of 15% (this was also 0% before 2017).

Northern Mariana Islands

US income tax laws, federal minimum wages, and immigration laws do not apply to Northern Mariana Island residents.


In the 1990s, Nauru became a tax haven and offered passports to foreign nationals for a fee. Personal taxes are payable in Nauru.

Morocco has a free economic zone in Tangier

Tangier Exportation Free Zone provides a tax-free environment for foreign and multinational companies keen to avoid paying corporate tax.

Marshall Islands    

The Marshall Islands taxes individuals at the rate of 8% or 12% of taxable incomes. Resident companies are taxed at the rate of 3% of revenue.

Income tax in Malta    

Foreigners who become a resident of Malta under the unique residence scheme are only taxed on their income derived from Malta.

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