Citizenship-based taxation
The country taxes its citizens’ worldwide income even when they live abroad.
Only jurisdictions with verified evidence (or a verified survey answer) appear below. Absence from this list means “not yet assessed”, not “no”.
🇺🇸United States Yes — statutory power
The United States taxes citizens and resident aliens on worldwide income wherever in the world they live — near-unique citizenship-based taxation.
“You are subject to tax on worldwide income from all sources and must report all taxable income and pay taxes according to the Internal Revenue Code.”
Source: IRS — U.S. citizens and resident aliens abroadOfficial source · quote machine-verified 2026-08-25
🇦🇱Albania No — power absent
Albania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are taxed on all sources of income in and outside the territory of Albania, while non-resident individuals are taxed on income generated only in the territory of Albania.”
Source: PwC Worldwide Tax Summaries — AlbaniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇦🇷Argentina No — power absent
Argentina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals resident in Argentina are taxable on worldwide income and may obtain a foreign tax credit for taxes paid on income from foreign sources. Non-residents and foreign beneficiaries are only taxable on their Argentine-source income.”
Source: PwC Worldwide Tax Summaries — ArgentinaProfessional / legal analysis · quote machine-verified 2026-08-25
🇦🇲Armenia No — power absent
Armenia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are liable for tax on their worldwide income. Non-residents are liable for tax only on their Armenian-source income.”
Source: PwC Worldwide Tax Summaries — ArmeniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇦🇺Australia No — power absent
Australia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A resident individual is subject to Australian income tax on a worldwide basis, i.e. income from both Australian and foreign sources (except for certain foreign income and gains of temporary residents; see Capital gains under the Income determination section for more information ). A non-resident individual is liable to Australian income tax only on income (other than interest, royalties, and dividends, which are generally subject to withholding tax WHT) derived from sources in Australia, and certain statutory income that is taxable on a basis other than source (e.g. certain capital gains).”
Source: PwC Worldwide Tax Summaries — Australia · quote machine-verified 2026-08-25
🇦🇹Austria No — power absent
Austria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“All individuals resident in Austria are subject to Austrian income tax on their worldwide income, including income from trade or business, profession, employment, investments, and property. Non-residents are taxed on income from certain sources in Austria only.”
Source: PwC Worldwide Tax Summaries — AustriaProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇩Bangladesh No — power absent
Bangladesh taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Taxation of individuals in Bangladesh is primarily based on their residential status in the relevant tax year.”
Source: PwC Worldwide Tax Summaries — BangladeshProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇧Barbados No — power absent
Barbados taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“An individual who is both resident and domiciled in Barbados is taxed on one's worldwide income.”
Source: PwC Worldwide Tax Summaries — BarbadosProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇪Belgium No — power absent
Belgium taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Belgium taxes its residents on their worldwide income, irrespective of their nationality. Residents of Belgium are taxable on their worldwide income, while non-residents are only taxable on Belgian-source income.”
Source: PwC Worldwide Tax Summaries — BelgiumProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇴Bolivia No — power absent
Bolivia taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Bolivia taxes individuals only on their Bolivian-source income, regardless of their nationality/residence.”
Source: PwC Worldwide Tax Summaries — BoliviaProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇦Bosnia and Herzegovina No — power absent
Bosnia and Herzegovina taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“In the Federation of Bosnia and Herzegovina, personal income tax (PIT) payers are considered to be: Residents, subjecting them to tax on their worldwide income.”
Source: PwC Worldwide Tax Summaries — Bosnia and HerzegovinaProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇼Botswana No — power absent
Botswana taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“The Botswana tax system operates on a territorial basis, and income is taxable in Botswana if the source is within Botswana.”
Source: PwC Worldwide Tax Summaries — BotswanaProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇷Brazil No — power absent
Brazil taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents of Brazil are taxed on their worldwide income, and non-residents are taxed exclusively at source on their Brazilian-sourced income.”
Source: PwC Worldwide Tax Summaries — BrazilProfessional / legal analysis · quote machine-verified 2026-08-25
🇧🇬Bulgaria No — power absent
Bulgaria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Bulgarian tax residents are taxed on their worldwide income. Non-residents are taxed in Bulgaria only on their Bulgarian-source income”
Source: PwC Worldwide Tax Summaries — BulgariaProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇻Cabo Verde No — power absent
Cabo Verde taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Cabo Verdean tax resident individuals are subject to personal income tax (PIT) on a worldwide basis (i.e. resident individuals are subject to tax on all income, regardless of whether it is earned within the Cabo Verdean territory or overseas).”
Source: PwC Worldwide Tax Summaries — Cabo VerdeProfessional / legal analysis · quote machine-verified 2026-08-25
🇰🇭Cambodia No — power absent
Cambodia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A Cambodian resident's worldwide salary is subject to Cambodia salary tax, while non-residents are taxed on Cambodian-sourced salary.”
Source: PwC Worldwide Tax Summaries — CambodiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇲Cameroon No — power absent
Cameroon, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“All persons with a fiscal domicile in Cameroon shall, in principle, be taxed on their worldwide revenue by Cameroon.”
Source: PwC Worldwide Tax Summaries — Cameroon, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇦Canada No — power absent
Canada taxes worldwide income only while an individual is resident in Canada.
“Individuals resident in Canada for only part of a year are taxable in Canada on worldwide income only for the period during which they were resident.”
Source: PwC Worldwide Tax Summaries — CanadaProfessional / legal analysis · quote machine-verified 2026-08-25
🇹🇩Chad No — power absent
Chad taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“An individual with residence in Chad is subject to personal income tax (PIT) on worldwide income. A non-resident individual in Chad is subject to PIT on the income stemming from activities in Chad.”
Source: PwC Worldwide Tax Summaries — ChadProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇱Chile No — power absent
Chile taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Chile taxes its individuals resident or domiciled in Chile on worldwide income.”
Source: PwC Worldwide Tax Summaries — ChileProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇳China No — power absent
China, People's Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are generally subject to China individual income tax (IIT) on their worldwide income. Non-residents are generally taxed in China on their China-source income only”
Source: PwC Worldwide Tax Summaries — China, People's Republic of · quote machine-verified 2026-08-25
🇨🇬Congo, Rep. No — power absent
Congo, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“The Republic of Congo taxes its residents on their worldwide income and taxes non-residents on their Congolese income.”
Source: PwC Worldwide Tax Summaries — Congo, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇷Costa Rica No — power absent
Costa Rica taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Income taxes on individuals in Costa Rica are levied on local income irrespective of nationality and resident status.”
Source: PwC Worldwide Tax Summaries — Costa RicaProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇮Cote d'Ivoire No — power absent
Ivory Coast (Côte d'Ivoire) taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Côte d'Ivoire taxes residents on their worldwide income.”
Source: PwC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire)Professional / legal analysis · quote machine-verified 2026-08-25
🇭🇷Croatia No — power absent
Croatia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident taxpayers are subject to worldwide taxation in Croatia. Non-resident taxpayers are liable to pay tax in Croatia on Croatian-source income.”
Source: PwC Worldwide Tax Summaries — CroatiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇾Cyprus No — power absent
Cyprus taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Cyprus PIT is imposed on the worldwide income of individuals who are tax residents in Cyprus. Individuals who are not tax residents of Cyprus are taxed only on certain types of income accrued or derived from sources in Cyprus.”
Source: PwC Worldwide Tax Summaries — CyprusProfessional / legal analysis · quote machine-verified 2026-08-25
🇨🇿Czechia No — power absent
Czech Republic taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Czech tax residents are generally subject to Czech income tax on their worldwide income. Tax non-residents are generally taxed only on income considered Czech-source income.”
Source: PwC Worldwide Tax Summaries — Czech RepublicProfessional / legal analysis · quote machine-verified 2026-08-25
🇩🇰Denmark No — power absent
Denmark taxes on the basis of residence (full tax liability for residents), not citizenship.
“Individuals who are residents in Denmark are subject to full tax liability”
Source: PwC Worldwide Tax Summaries — DenmarkProfessional / legal analysis · quote machine-verified 2026-08-25
🇩🇴Dominican Republic No — power absent
Dominican Republic taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“The Dominican Republic follows a territorial concept for the determination of taxable income.”
Source: PwC Worldwide Tax Summaries — Dominican RepublicProfessional / legal analysis · quote machine-verified 2026-08-25
🇪🇨Ecuador No — power absent
Ecuador taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Income generated abroad by Ecuador-resident individuals, local or foreign, is taxable.”
Source: PwC Worldwide Tax Summaries — EcuadorProfessional / legal analysis · quote machine-verified 2026-08-25
🇪🇬Egypt, Arab Rep. No — power absent
Egypt taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individual income tax is imposed on the total net income of the resident individuals for income earned in Egypt, as well as the income earned outside Egypt for resident individuals whose centre of commercial, industrial, or professional activities is in Egypt. Also, tax is imposed on the income of non-resident individuals for their income earned in Egypt.”
Source: PwC Worldwide Tax Summaries — EgyptProfessional / legal analysis · quote machine-verified 2026-08-25
🇸🇻El Salvador No — power absent
El Salvador taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“El Salvador taxes its citizens, residents, and non-residents on their income earned in the country and on other Salvadoran-source income.”
Source: PwC Worldwide Tax Summaries — El SalvadorProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇶Equatorial Guinea No — power absent
Equatorial Guinea taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are taxed on worldwide income, whereas non-residents are only taxed on their Equatorial Guinea-source income.”
Source: PwC Worldwide Tax Summaries — Equatorial GuineaProfessional / legal analysis · quote machine-verified 2026-08-25
🇪🇪Estonia No — power absent
Estonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“An individual who is a resident of Estonia is liable to tax on worldwide income, irrespective of the origin of the income. Non-residents are taxed on their Estonian-source income.”
Source: PwC Worldwide Tax Summaries — EstoniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇸🇿Eswatini No — power absent
Eswatini taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Income tax is levied on all income derived from a source within or deemed to be within the country, irrespective of whether the recipient of the income is actually resident in Eswatini.”
Source: PwC Worldwide Tax Summaries — EswatiniProfessional / legal analysis · quote machine-verified 2026-08-25
🇪🇹Ethiopia No — power absent
Ethiopia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Ethiopian resident individuals are taxed on their worldwide income. Non-residents are taxed on their Ethiopian-sourced income.”
Source: PwC Worldwide Tax Summaries — EthiopiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇫🇮Finland No — power absent
Finland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Finland taxes residents on their worldwide income.”
Source: PwC Worldwide Tax Summaries — FinlandProfessional / legal analysis · quote machine-verified 2026-08-25
🇫🇷France No — power absent
France taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals, whether French or foreign nationals, who have their tax domicile in France are generally subject to personal income tax (PIT) on worldwide income unless excluded by a tax treaty. Individuals who are not domiciled in France (non-residents) are subject to tax only on their income arising in France or, in certain cases, on imputed income.”
Source: PwC Worldwide Tax Summaries — France · quote machine-verified 2026-08-25
🇬🇦Gabon No — power absent
Gabon taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals who have their habitual residence abroad are liable to the IRPP for the whole of their revenues having origin in Gabon.”
Source: PwC Worldwide Tax Summaries — GabonProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇪Georgia No — power absent
Georgia taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are exempt from tax on income that does not have a Georgian source.”
Source: PwC Worldwide Tax Summaries — GeorgiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇩🇪Germany No — power absent
Germany taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“All resident individuals are taxed on their worldwide income. Non-resident individuals are taxed (in case of investment and employment income usually by withholding) on German source income only.”
Source: PwC Worldwide Tax Summaries — Germany · quote machine-verified 2026-08-25
🇬🇭Ghana No — power absent
Ghana taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are taxed on their worldwide income, and, as such, foreign-sourced income is taxable.”
Source: PwC Worldwide Tax Summaries — GhanaProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇮Gibraltar No — power absent
Gibraltar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Income tax is also charged on certain income accruing in, derived from, or received in any place other than Gibraltar by any person ordinarily resident in Gibraltar.”
Source: PwC Worldwide Tax Summaries — GibraltarProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇷Greece No — power absent
Greece taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Permanent residents are taxed on their worldwide income in Greece.”
Source: PwC Worldwide Tax Summaries — GreeceProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇱Greenland No — power absent
Greenland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“An individual who is resident in Greenland is subject to full tax liability on one's worldwide income unless the individual is considered a resident of another country according to a double residence clause in a relevant double taxation treaty (DTT).”
Source: PwC Worldwide Tax Summaries — GreenlandProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇹Guatemala No — power absent
Guatemala taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Guatemala taxes its citizens and resident or non-resident individuals on their compensation attributable to services rendered in Guatemala and on other Guatemalan-source income.”
Source: PwC Worldwide Tax Summaries — GuatemalaProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇾Guyana No — power absent
Guyana taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals who are resident in Guyana are subject to tax on their worldwide income. A non-resident individual is only liable to tax on income derived from Guyana.”
Source: PwC Worldwide Tax Summaries — GuyanaProfessional / legal analysis · quote machine-verified 2026-08-25
🇭🇳Honduras No — power absent
Honduras taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“The tax system in Honduras is based on a territorial concept of income.”
Source: PwC Worldwide Tax Summaries — HondurasProfessional / legal analysis · quote machine-verified 2026-08-25
🇭🇰Hong Kong SAR, China No — power absent
Hong Kong SAR taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Hong Kong SAR adopts a territorial basis of taxation.”
Source: PwC Worldwide Tax Summaries — Hong Kong SARProfessional / legal analysis · quote machine-verified 2026-08-25
🇮🇳India No — power absent
India taxes by residential status (ROR/RNOR/NR), not citizenship.
“the scope of taxation differs as per the residential status of an individual”
Source: PwC Worldwide Tax Summaries — IndiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇮🇩Indonesia No — power absent
Indonesia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A tax resident is generally taxed on worldwide income, although this may be mitigated by the application of double taxation agreements (DTAs).”
Source: PwC Worldwide Tax Summaries — IndonesiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇮🇶Iraq No — power absent
Iraq taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“All income derived from Iraq is subject to tax in Iraq regardless of the residence of the recipient.”
Source: PwC Worldwide Tax Summaries — IraqProfessional / legal analysis · quote machine-verified 2026-08-25
🇮🇪Ireland No — power absent
Ireland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Irish income tax is imposed on the worldwide income of an individual who is resident and domiciled in Ireland.”
Source: PwC Worldwide Tax Summaries — IrelandProfessional / legal analysis · quote machine-verified 2026-08-25
🇮🇱Israel No — power absent
Israel taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Israeli tax residents are taxable on their worldwide income. Non-resident individuals are subject to income tax on Israeli-source income and to capital gains tax on capital gains from assets situated in Israel”
Source: PwC Worldwide Tax Summaries — IsraelProfessional / legal analysis · quote machine-verified 2026-08-25
🇯🇵Japan No — power absent
Japan taxes by residence category (permanent / non-permanent resident / non-resident), not citizenship.
“Non-permanent resident taxpayers are taxed on Japan-sourced income and foreign-source income only to the extent that it is paid in Japan or remitted to Japan.”
Source: PwC Worldwide Tax Summaries — JapanProfessional / legal analysis · quote machine-verified 2026-08-25
🇯🇴Jordan No — power absent
Jordan taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Any income incurred in or from Jordan, for any person, regardless of the place of payment, shall be subject to tax in Jordan.”
Source: PwC Worldwide Tax Summaries — JordanProfessional / legal analysis · quote machine-verified 2026-08-25
🇰🇿Kazakhstan No — power absent
Kazakhstan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Kazakhstan tax residents are taxed on their worldwide income, whereas tax non-residents are taxed only on their Kazakhstan-source income.”
Source: PwC Worldwide Tax Summaries — KazakhstanProfessional / legal analysis · quote machine-verified 2026-08-25
🇰🇪Kenya No — power absent
Kenya taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident employees are taxed on worldwide earned income, in respect of any employment or services rendered in Kenya or outside Kenya. Residents are also taxed on any other income that has accrued in or is derived from Kenya. Non-resident employees are taxable only on their income earned from within Kenya or derived from Kenya.”
Source: PwC Worldwide Tax Summaries — KenyaProfessional / legal analysis · quote machine-verified 2026-08-25
🇰🇷Korea, Rep. No — power absent
Korea, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A resident is subject to income tax on all incomes derived from sources both within and outside Korea.”
Source: PwC Worldwide Tax Summaries — Korea, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
🇽🇰Kosovo No — power absent
Kosovo taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident taxpayers are taxed on foreign and Kosovo-source income. Non-resident taxpayers are taxed only on their Kosovo-source income.”
Source: PwC Worldwide Tax Summaries — KosovoProfessional / legal analysis · quote machine-verified 2026-08-25
🇱🇻Latvia No — power absent
Latvia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Latvian residents are liable to Latvian income tax on their worldwide income. Non-residents are liable to income tax on their Latvian-source income.”
Source: PwC Worldwide Tax Summaries — LatviaProfessional / legal analysis · quote machine-verified 2026-08-25
🇱🇧Lebanon No — power absent
Lebanon taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“According to the principle of territoriality, taxes on salaries are due in Lebanon if one of the following conditions is met: The beneficiary of the salary is resident in Lebanon, regardless of the source of funding. The services that triggered the income are executed on Lebanese territory or have contributed to the welfare of a company located in Lebanon, even though the source of funding is outside Lebanon. The source of funding is in Lebanon, regardless of where the beneficiary resides or where the effort was made.”
Source: PwC Worldwide Tax Summaries — LebanonProfessional / legal analysis · quote machine-verified 2026-08-25
🇱🇷Liberia No — power absent
Liberia, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Gross income of a resident natural person includes all income from whatever source derived, such as wages, business profits, rents, dividends, and interest, unless specifically excluded by the Revenue Code.”
Source: PwC Worldwide Tax Summaries — Liberia, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
🇱🇮Liechtenstein No — power absent
Liechtenstein taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“In principle, tax is levied on the resident taxpayer's worldwide earned income and net wealth. However, there are important items that are exempt from income tax, as described in other sections. Individuals without permanent or habitual residence within Liechtenstein can be subject to Liechtenstein income taxes only with respect to income from certain Liechtenstein sources.”
Source: PwC Worldwide Tax Summaries — LiechtensteinProfessional / legal analysis · quote machine-verified 2026-08-25
🇱🇹Lithuania No — power absent
Lithuania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Worldwide income received by a Lithuanian tax resident is subject to PIT. However, only the following income sourced in Lithuania by a non-resident is subject to PIT:”
Source: PwC Worldwide Tax Summaries — LithuaniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇱🇺Luxembourg No — power absent
Luxembourg taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individual income tax is levied on the worldwide income of individuals residing in Luxembourg, as well as on Luxembourg-source income of non-residents.”
Source: PwC Worldwide Tax Summaries — LuxembourgProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇴Macao SAR, China No — power absent
Macau SAR taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Generally, professional tax is payable by anyone receiving income from employment services performed in Macau SAR or from a Macau employment, irrespective of the following: Where the income was received. The number of days spent in Macau SAR and where the services were performed. Whether the recipient is a resident or not. Whether the recipient is paid in money or in kind.”
Source: PwC Worldwide Tax Summaries — Macau SARProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇬Madagascar No — power absent
Madagascar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“For IRSA purposes, an individual resident in Madagascar, either Malagasy or of a foreign nationality, is liable on worldwide income. For IR purposes, an individual who is not resident in Madagascar is liable only on income from Malagasy sources.”
Source: PwC Worldwide Tax Summaries — MadagascarProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇾Malaysia No — power absent
Malaysia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“An individual, whether tax resident or non-resident in Malaysia, is taxed on any income accruing in or derived from Malaysia. Resident individuals are also subject to tax on foreign-sourced income received in Malaysia”
Source: PwC Worldwide Tax Summaries — MalaysiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇹Malta No — power absent
Malta taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Malta taxes individuals who are both domiciled and ordinarily resident in Malta on their worldwide income.”
Source: PwC Worldwide Tax Summaries — MaltaProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇷Mauritania No — power absent
Mauritania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Mauritanian tax residents are taxable on their worldwide income. However, foreign income will not be taxable in Mauritania if the taxpayer can prove that such income has been taxed in another country. Non-residents are only taxed on their Mauritanian-source income.”
Source: PwC Worldwide Tax Summaries — MauritaniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇺Mauritius No — power absent
Mauritius taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are subject to Mauritian income tax on their worldwide income from all sources.”
Source: PwC Worldwide Tax Summaries — MauritiusProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇽Mexico No — power absent
Mexico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are subject to Mexican income tax on their worldwide income, regardless of their nationality. Non-residents, including Mexican citizens who can prove residence for tax purposes in a foreign country, are taxed only on their Mexican-source income.”
Source: PwC Worldwide Tax Summaries — MexicoProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇩Moldova No — power absent
Moldova taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Moldovan residents (both Moldovan citizens and foreigners) are subject to taxation for their income received during the fiscal period from any sources within the Republic of Moldova, as well as from sources outside the country for their work activity effectively performed in the Republic of Moldova (except income that is expressly tax exempt under the Moldovan law).”
Source: PwC Worldwide Tax Summaries — MoldovaProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇪Montenegro No — power absent
Montenegro taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are subject to tax on their worldwide income from any source, whereas non-residents individuals are taxed on Montenegrin-sourced income.”
Source: PwC Worldwide Tax Summaries — MontenegroProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇦Morocco No — power absent
Morocco taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals who have their tax residence in Morocco are subject to an IIT on their worldwide income. Individuals not having their tax residence in Morocco are subject to tax only on Moroccan-sourced income.”
Source: PwC Worldwide Tax Summaries — MoroccoProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇿Mozambique No — power absent
Mozambique taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are taxed on their worldwide income. Non-residents are taxed on income arising in Mozambique.”
Source: PwC Worldwide Tax Summaries — MozambiqueProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇲Myanmar No — power absent
Myanmar taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident nationals and foreigners are taxed on their worldwide income under the Myanmar Income Tax Act.”
Source: PwC Worldwide Tax Summaries — MyanmarProfessional / legal analysis · quote machine-verified 2026-08-25
🇳🇦Namibia No — power absent
Namibia, Republic of taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Namibia has a source-based tax system, which means that income from a source within Namibia or deemed to be within Namibia will be subject to tax in Namibia, unless a specific exemption is available.”
Source: PwC Worldwide Tax Summaries — Namibia, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
🇳🇱Netherlands No — power absent
Netherlands taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“The Netherlands taxes its residents on their worldwide income; non-residents are subject to tax only on income derived from specific sources in the Netherlands (mainly income from employment, director's fees, business income, and income from Dutch immovable property).”
Source: PwC Worldwide Tax Summaries — Netherlands · quote machine-verified 2026-08-25
🇳🇨New Caledonia No — power absent
New Caledonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals, whether New Caledonian or foreign nationals, who have their tax domicile in New Caledonia are generally subject to personal income tax (PIT) on worldwide income (unless provided otherwise by a tax treaty between France and New Caledonia). Individuals who are not domiciled in New Caledonia (non-residents) are generally subject to tax only on their income arising in New Caledonia.”
Source: PwC Worldwide Tax Summaries — New CaledoniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇳🇿New Zealand No — power absent
New Zealand taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A resident of New Zealand is subject to tax on worldwide income. A non-resident is subject to tax only on income from sources in New Zealand.”
Source: PwC Worldwide Tax Summaries — New ZealandProfessional / legal analysis · quote machine-verified 2026-08-25
🇳🇮Nicaragua No — power absent
Nicaragua taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Nicaragua taxes its citizens and all residents and non-residents on their income originating in Nicaragua.”
Source: PwC Worldwide Tax Summaries — NicaraguaProfessional / legal analysis · quote machine-verified 2026-08-25
🇳🇬Nigeria No — power absent
Nigeria taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individuals resident in Nigeria are taxed on their worldwide income.”
Source: PwC Worldwide Tax Summaries — NigeriaProfessional / legal analysis · quote machine-verified 2026-08-25
🇲🇰North Macedonia No — power absent
North Macedonia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Macedonian tax residents are taxed on their worldwide income. Non-residents are taxed on their income derived in the Macedonian territory.”
Source: PwC Worldwide Tax Summaries — North MacedoniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇳🇴Norway No — power absent
Norway taxes residents on worldwide income; non-residents only on Norwegian-source income.
“Residents are liable to income tax on their worldwide income, whereas non-resident taxpayers are only subject to income tax on specific types of income from Norwegian sources.”
Source: PwC Worldwide Tax Summaries — NorwayProfessional / legal analysis · quote machine-verified 2026-08-25
🇴🇲Oman No — power absent
Oman taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Tax residents (Omani citizens and expats) will be taxed on their worldwide taxable income. Non-resident Omani citizens will be taxed only on taxable income generated within Oman.”
Source: PwC Worldwide Tax Summaries — OmanProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇰Pakistan No — power absent
Pakistan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Pakistan levies tax on its residents on their worldwide income. A non-resident individual is taxed only on Pakistan-source income, including income received or deemed to be received in Pakistan or deemed to accrue or arise in Pakistan.”
Source: PwC Worldwide Tax Summaries — PakistanProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇦Panama No — power absent
Panama taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Panama's tax system is based on a territorial concept of income.”
Source: PwC Worldwide Tax Summaries — PanamaProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇾Paraguay No — power absent
Paraguay taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Individuals with residence in Paraguay and/or abroad are taxable on Paraguayan-source income.”
Source: PwC Worldwide Tax Summaries — ParaguayProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇪Peru No — power absent
Peru taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Domiciled individuals are subject to income tax on their worldwide income, whereas non-domiciled individuals are only taxed on their Peruvian-source income.”
Source: PwC Worldwide Tax Summaries — PeruProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇭Philippines No — power absent
Philippines taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“The Philippines taxes its resident citizens on their worldwide income. Non-resident citizens and aliens, whether or not resident in the Philippines, are taxed only on income from sources within the Philippines.”
Source: PwC Worldwide Tax Summaries — PhilippinesProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇱Poland No — power absent
Poland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Polish tax residents pay PIT on their worldwide income. Non-residents are subject to Polish PIT on their Polish-sourced income only.”
Source: PwC Worldwide Tax Summaries — PolandProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇹Portugal No — power absent
Portugal taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents in Portugal for tax purposes are taxed on their worldwide income at progressive rates varying from 12.50% to 48% for 2026. Non-residents are liable to income tax only on Portuguese-source income”
Source: PwC Worldwide Tax Summaries — PortugalProfessional / legal analysis · quote machine-verified 2026-08-25
🇵🇷Puerto Rico (US) No — power absent
Puerto Rico taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Puerto Rican residents are taxed in Puerto Rico on their worldwide income, no matter where the income is sourced. Puerto Rican non-residents are only taxed in Puerto Rico on their Puerto Rico-source income.”
Source: PwC Worldwide Tax Summaries — Puerto RicoProfessional / legal analysis · quote machine-verified 2026-08-25
🇶🇦Qatar No — power absent
Qatar taxes individuals on a territorial basis (local-source income), not by citizenship (PwC Worldwide Tax Summaries).
“Qatar operates a territorial taxation system, which means an individual is taxable in Qatar if one has generated qualifying Qatar-source income, regardless of one's tax residence.”
Source: PwC Worldwide Tax Summaries — QatarProfessional / legal analysis · quote machine-verified 2026-08-25
🇷🇴Romania No — power absent
Romania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Romanian nationals domiciled in Romania are considered Romanian tax residents and are taxed on their worldwide income (except for salary income received from abroad for work performed abroad, which is tax exempt) unless they prove by means of tax residence certificates that they qualify as tax residents of a country with which Romania concluded a double tax treaty (DTT).”
Source: PwC Worldwide Tax Summaries — RomaniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇷🇼Rwanda No — power absent
Rwanda taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Rwandan resident individuals are taxed on their worldwide income. Non-residents are taxed on their Rwandan-sourced income.”
Source: PwC Worldwide Tax Summaries — RwandaProfessional / legal analysis · quote machine-verified 2026-08-25
🇸🇳Senegal No — power absent
Senegal taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Senegalese tax residents are taxable on their worldwide income.”
Source: PwC Worldwide Tax Summaries — SenegalProfessional / legal analysis · quote machine-verified 2026-08-25
🇸🇰Slovak Republic No — power absent
Slovak Republic taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A tax resident of the Slovak Republic is subject to tax on worldwide income, irrespective of whether the income is remitted to the Slovak Republic. A Slovak tax non-resident is liable to tax on Slovak-source income only.”
Source: PwC Worldwide Tax Summaries — Slovak RepublicProfessional / legal analysis · quote machine-verified 2026-08-25
🇸🇮Slovenia No — power absent
Slovenia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“A resident is obligated to pay PIT from all income, sourced both in and outside of Slovenia (principle of worldwide taxation). A non-resident is obligated to pay PIT from all income sourced in Slovenia.”
Source: PwC Worldwide Tax Summaries — SloveniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇿🇦South Africa No — power absent
South Africa taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“South African residents are taxed on their worldwide income. Credit is granted in South Africa for foreign taxes paid on income from a non-South African source. Non-residents are taxed on their South African sourced income.”
Source: PwC Worldwide Tax Summaries — South AfricaProfessional / legal analysis · quote machine-verified 2026-08-25
🇪🇸Spain No — power absent
Spain taxes residents on worldwide income regardless of where it is generated; non-residents only on Spanish-source income.
“Residents in Spain are generally subject to PIT on their worldwide income, regardless of where it is generated”
Source: PwC Worldwide Tax Summaries — SpainProfessional / legal analysis · quote machine-verified 2026-08-25
🇱🇨St. Lucia No — power absent
Saint Lucia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Income of an individual who is resident or ordinarily resident in Saint Lucia that accrues to the individual directly or indirectly from all sources whether in or outside Saint Lucia.”
Source: PwC Worldwide Tax Summaries — Saint LuciaProfessional / legal analysis · quote machine-verified 2026-08-25
🇸🇪Sweden No — power absent
Sweden taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Employment income tax for residents Employment income is taxed at the following rounded taxable income amounts (2026):”
Source: PwC Worldwide Tax Summaries — Sweden · quote machine-verified 2026-08-25
🇨🇭Switzerland No — power absent
Switzerland taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“All tax-resident individuals are taxed on their worldwide income and wealth. Non-tax-resident individuals are only taxed on Swiss sources of income and wealth.”
Source: PwC Worldwide Tax Summaries — SwitzerlandProfessional / legal analysis · quote machine-verified 2026-08-25
Taiwan No — power absent
Taiwan taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individual income tax (IIT) is levied on Taiwan-sourced income of both resident and non-resident individuals, unless exempt under the provisions of the Income Tax Act and other laws.”
Source: PwC Worldwide Tax Summaries — TaiwanProfessional / legal analysis · quote machine-verified 2026-08-25
🇹🇿Tanzania No — power absent
Tanzania taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Income tax is payable by individuals resident in Tanzania (other than short-term residents) on their worldwide income.”
Source: PwC Worldwide Tax Summaries — TanzaniaProfessional / legal analysis · quote machine-verified 2026-08-25
🇹🇭Thailand No — power absent
Thailand taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Thailand taxes its residents and non-residents on their assessable income derived from employment or business carried on in Thailand, regardless of whether paid in or outside Thailand.”
Source: PwC Worldwide Tax Summaries — ThailandProfessional / legal analysis · quote machine-verified 2026-08-25
🇹🇹Trinidad and Tobago No — power absent
Trinidad and Tobago taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Persons who are resident, ordinarily resident, or domiciled in Trinidad and Tobago are taxed on their worldwide income, whether or not such earnings are remitted to Trinidad and Tobago. A non-resident individual is taxed on income arising in Trinidad and Tobago, subject, where applicable, to the provisions of double taxation treaties (DTTs).”
Source: PwC Worldwide Tax Summaries — Trinidad and TobagoProfessional / legal analysis · quote machine-verified 2026-08-25
🇹🇳Tunisia No — power absent
Tunisia taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“PIT is due by all individuals considered as tax resident in Tunisia on the basis of their worldwide income (including foreign-sourced income, except those already subject to tax abroad).”
Source: PwC Worldwide Tax Summaries — TunisiaProfessional / legal analysis · quote machine-verified 2026-08-25
🇹🇷Turkiye No — power absent
Turkey taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Turkey generally taxes its residents on their worldwide income, whereas non-residents are taxed on Turkish-source earnings only.”
Source: PwC Worldwide Tax Summaries — TurkeyProfessional / legal analysis · quote machine-verified 2026-08-25
🇺🇬Uganda No — power absent
Uganda taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“The gross income of a resident person includes income derived from all geographical sources. The gross income of a non-resident person includes only income derived from sources within Uganda.”
Source: PwC Worldwide Tax Summaries — UgandaProfessional / legal analysis · quote machine-verified 2026-08-25
🇺🇦Ukraine No — power absent
Ukraine taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are taxed on their worldwide income, subject to the restrictions set forth by any applicable DTT. Non-residents are subject to Ukrainian tax only in respect of their Ukrainian-source income”
Source: PwC Worldwide Tax Summaries — UkraineProfessional / legal analysis · quote machine-verified 2026-08-25
🇬🇧United Kingdom No — power absent
UK tax on foreign income depends on tax residence, not citizenship.
“Whether you need to pay depends on if you're classed as 'resident' in the UK for tax.”
Source: GOV.UK — Tax on foreign incomeOfficial source · quote machine-verified 2026-08-25
🇺🇾Uruguay No — power absent
Uruguay taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Individual income tax is levied on income obtained by resident and non-resident individuals.”
Source: PwC Worldwide Tax Summaries — UruguayProfessional / legal analysis · quote machine-verified 2026-08-25
🇺🇿Uzbekistan No — power absent
Uzbekistan, Republic of taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Residents are taxed on their worldwide income; non-residents are taxed on income from sources in Uzbekistan.”
Source: PwC Worldwide Tax Summaries — Uzbekistan, Republic ofProfessional / legal analysis · quote machine-verified 2026-08-25
🇻🇪Venezuela, RB No — power absent
Venezuela taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Resident individuals are subject to tax on their worldwide income.”
Source: PwC Worldwide Tax Summaries — VenezuelaProfessional / legal analysis · quote machine-verified 2026-08-25
🇻🇳Viet Nam No — power absent
Vietnam taxes individuals by residence, not citizenship (PwC Worldwide Tax Summaries).
“Tax residents are subject to Vietnamese personal income tax (PIT) on their worldwide taxable income, wherever it is paid or received.”
Source: PwC Worldwide Tax Summaries — VietnamProfessional / legal analysis · quote machine-verified 2026-08-25