ExpatHavenHub

4 Countries Found

France

Progressive TaxMicro-Regime

France Tax Country Overview (2026)

France features a robust but high-contribution tax system. The "Micro-Enterprise" regime offers a simplified way for freelancers to pay taxes and social charges as a percentage of turnover.

INCOME

11% – 45% (Family quotient system applies)

CORP

25% (Standard) / 15% (SME reduced rate)

VAT

20% (Standard) / 10% or 5.5% (Reduced)

Simplified "Micro-BIC/BNC" regimes for freelancers.

"Versement Libératoire" option (pay income tax as a fixed % of sales).

High-quality universal healthcare funded by social contributions.

Wealth Tax (IFI) applies only to real estate assets over €1.3M.

Panama

Territorial TaxZero Foreign TaxUSD-Based

Panama Tax Country Overview (2026)

One of the world's most prominent territorial tax systems. Income generated outside the borders of Panama is entirely exempt from local taxation for both individuals and corporations.

INCOME

0% (Foreign Source) / 15% – 25% (Local Source)

CORP

25% (Only on Panama-sourced income)

VAT

7% (ITBMS - Standard) / 10% (Alcohol/Hotels)

0% Tax on foreign-sourced income for Digital Nomads.

No exchange controls and no wealth tax.

Reduced 5% tax on dividends from foreign operations.

Fast-track residency for "Friendly Nations" investors.

Germany

Progressive TaxTransparent

Germany Tax Country Overview (2026)

A high-tax jurisdiction known for its complexity but offering world-class social benefits. Freelancers are subject to both income tax and "trade tax" depending on their business classification.

INCOME

14% – 45% (After €11,604 tax-free allowance)

CORP

15% (Plus 5.5% Solidarity Surcharge + Municipal Trade Tax)

VAT

19% (Standard) / 7% (Reduced)

Solidarity surcharge (SolZ) mostly abolished for low-mid earners.

"Kleinunternehmer" rule: No VAT if turnover < €25,000/year.

Extensive double taxation treaties with over 90 countries.

Broad range of deductible business and professional expenses.

Portugal

Progressive TaxNHR 2.0EU-Member

Portugal Tax Country Overview (2026)

Portugal offers a welcoming tax environment for new residents through the updated NHR 2.0 (IFICI) program, focusing on high-value professional activities and foreign-sourced income exemptions.

INCOME

12.5% – 48% (Resident) / 25% (Non-Resident)

CORP

19% (Standard mainland rate for 2026)

VAT

23% (Standard) / 13% (Intermediate) / 6% (Reduced)

NHR 2.0 (IFICI) 20% flat tax on qualifying income.

0% Tax on most foreign-sourced dividends/royalties under NHR.

Reduced corporate tax (15%) for SMEs on first €50,000 profit.

Crypto assets held over 365 days are generally tax-free.