The Complete Index · 2026

All 211 territories, ranked.

Every country and territory scored across nine equally weighted parameters, scored 1–100 · higher is better; the final WRI Score is their sum, normalised to 0–100. Sort any column, search any territory, filter by tax regime.

211 territories
BestWorst Cell colour follows each parameter score · scored 1–100 · higher is better
All 211 countries and territories in the World Residence Index 2026, ranked by WRI score from highest to lowest. Each row gives the rank, the territory, its score on each of the nine parameters, and its total WRI score. Every score runs from 1 to 100 and a higher score is better.
Rk Territory Tax Dens. GDP Life Tour. Unemp. Mil. Safety Ideol. WRI
1 Sark* ZERO 100.0 54.6 83.5 89.7 92.0 100.0 100.0 87.7 96.0 89.18
2 Liechtenstein* ZERO 100.0 27.0 100.0 99.2 92.0 100.0 100.0 79.2 89.5 87.31
3 Monaco* ZERO 100.0 1.0 100.0 100.0 100.0 100.0 100.0 87.7 96.0 87.06
4 Cayman Islands* ZERO 100.0 22.2 99.4 88.1 100.0 100.0 100.0 72.7 96.0 86.36
5 Andorra 80.2 40.5 83.3 94.9 100.0 100.0 100.0 80.7 96.0 86.04
6 Ireland* LUMP 86.0 68.6 100.0 88.1 92.0 91.0 100.0 93.4 50.7 85.38
7 Isle of Man* LUMP 86.0 43.9 96.9 83.8 78.4 100.0 100.0 87.7 93.0 85.37
8 Macau* TERR 91.0 1.0 93.5 98.0 100.0 100.0 100.0 87.5 96.0 85.08
9 Turks and Caicos* ZERO 100.0 88.4 69.8 80.2 100.0 87.1 100.0 40.3 96.0 84.49
10 Switzerland* LUMP 86.0 30.1 100.0 96.0 82.0 99.6 97.9 95.3 73.8 84.36
11 Qatar* ZERO 100.0 25.9 93.2 81.8 96.4 100.0 89.6 76.1 96.0 84.18
12 Hong Kong* TERR 91.0 1.0 86.6 100.0 100.0 96.6 100.0 89.2 89.5 83.60
13 Singapore* TERR 91.0 1.0 99.8 96.4 96.4 100.0 73.9 95.8 89.5 82.47
14 Jersey* LUMP 86.0 1.0 87.1 86.9 92.0 100.0 100.0 94.5 96.0 82.44
15 Iceland 8.9 100.0 100.0 93.7 100.0 94.4 100.0 88.5 50.7 81.61
16 Palau* TERR 91.0 84.4 60.2 56.4 96.4 100.0 100.0 50.8 96.0 81.51
17 British Virgin Islands* ZERO 100.0 32.4 75.9 76.2 96.4 96.1 100.0 59.9 96.0 81.26
18 Cyprus* LUMP 86.0 47.9 80.1 85.3 100.0 83.6 86.5 75.2 85.5 80.95
19 Bermuda* ZERO 100.0 1.0 100.0 86.1 86.4 87.1 100.0 69.2 96.0 80.45
20 Bahamas* ZERO 100.0 90.9 77.1 57.2 100.0 66.9 97.9 39.4 96.0 80.41
21 United Arab Emirates* ZERO 100.0 47.1 84.3 75.1 86.4 97.4 58.3 80.4 96.0 80.36
22 Anguilla* ZERO 100.0 39.9 70.6 85.0 100.0 87.1 100.0 45.6 96.0 80.26
23 Oman* ZERO 100.0 100.0 58.2 74.7 68.5 100.0 53.1 73.5 96.0 80.24
24 Estonia 60.4 98.9 75.0 77.0 86.4 81.9 69.8 88.3 85.5 80.15
25 Norway 22.8 100.0 99.1 94.1 82.0 93.5 84.4 96.6 42.9 79.28
26 Saudi Arabia* ZERO 100.0 100.0 74.0 71.5 74.1 93.5 29.1 74.4 96.0 78.98
27 Guernsey 60.4 1.0 83.7 89.7 86.4 100.0 100.0 94.5 96.0 78.86
28 Brunei* ZERO 100.0 64.5 73.7 65.9 64.9 87.1 76.0 82.3 96.0 78.74
29 Italy* LUMP 86.0 32.4 80.3 95.6 80.3 79.8 89.6 75.6 73.8 76.81
30 Gibraltar 44.6 1.0 95.4 75.1 100.0 100.0 100.0 81.3 96.0 76.80
31 Portugal* LUMP 86.0 53.4 72.7 88.1 87.6 82.4 89.6 76.3 54.7 76.51
32 Bahrain* ZERO 100.0 1.0 69.3 79.8 100.0 100.0 70.8 71.9 96.0 76.30
33 San Marino 30.7 1.0 90.8 100.0 96.4 93.5 100.0 79.7 96.0 76.22
34 Seychelles* TERR 91.0 30.3 61.6 56.4 100.0 95.7 91.7 64.9 96.0 76.17
35 Antigua and Barbuda* ZERO 100.0 28.4 62.9 70.3 98.6 78.5 100.0 52.6 96.0 76.13
36 Cook Islands 40.6 67.6 69.7 66.7 100.0 82.8 100.0 62.6 96.0 75.98
37 Greece* LUMP 86.0 65.0 69.0 84.6 97.9 65.6 72.9 69.2 69.8 75.30
38 St. Kitts and Nevis* ZERO 100.0 32.1 62.9 68.3 96.4 87.1 100.0 37.1 96.0 75.29
39 Malta* LUMP 86.0 1.0 84.0 92.1 100.0 96.1 99.0 74.5 46.7 75.23
40 Montenegro 70.3 84.4 54.2 68.3 100.0 52.2 84.4 66.2 96.0 74.87
41 Kazakhstan 80.2 100.0 52.9 46.1 64.9 87.9 93.7 53.0 96.0 74.73
42 Belize* TERR 91.0 100.0 36.4 58.8 86.4 87.1 93.7 24.8 96.0 74.67
43 Greenland 12.9 100.0 86.4 52.5 64.9 82.8 100.0 80.3 93.0 74.51
44 Bulgaria 80.2 73.1 62.7 60.8 76.4 90.5 82.3 60.7 85.5 74.44
45 Czech Republic 54.5 46.4 75.8 77.4 82.0 97.4 83.3 81.1 73.8 74.36
46 Latvia 54.5 98.9 67.8 62.8 78.4 80.6 69.8 72.8 85.5 74.30
47 Panama* TERR 91.0 77.1 60.2 77.0 64.9 76.3 90.6 34.5 96.0 73.94
48 Canada 34.7 100.0 86.3 89.7 71.5 85.4 91.7 84.3 23.6 73.86
49 Vanuatu* ZERO 100.0 100.0 12.8 42.6 55.1 89.2 100.0 69.4 96.0 73.64
50 Croatia 40.6 69.5 69.0 76.2 100.0 83.6 81.2 69.7 73.8 73.47
51 Costa Rica* TERR 91.0 58.0 59.4 82.6 68.5 72.0 100.0 48.3 81.2 73.18
52 Hungary 70.3 55.6 68.1 67.1 87.6 91.0 82.3 60.3 74.4 72.70
53 Bhutan* TERR 91.0 100.0 22.7 48.5 22.7 95.7 100.0 78.7 96.0 72.54
54 Austria 1.0 54.9 89.3 88.1 100.0 86.7 94.8 87.3 50.7 72.26
55 Lithuania 36.6 86.7 74.3 64.4 74.1 79.8 73.9 76.6 85.5 72.16
56 Slovenia 1.0 56.6 76.9 86.5 96.4 93.1 91.7 78.8 69.8 72.04
57 Romania 80.2 64.1 63.6 65.2 64.9 84.9 79.2 66.0 81.8 71.93
58 Luxembourg 16.8 25.3 100.0 91.3 90.0 87.1 99.0 89.7 50.7 71.92
59 Georgia* TERR 91.0 77.7 43.9 59.6 86.4 46.2 86.5 62.2 96.0 71.87
60 United States 26.7 92.8 98.1 74.3 51.6 91.8 69.8 63.9 77.5 71.55
61 Malaysia 40.6 58.0 51.6 67.5 74.1 94.4 94.8 69.1 96.0 71.50
62 Aruba 44.6 1.0 77.5 68.3 100.0 82.8 100.0 71.9 96.0 71.04
63 Uruguay 28.7 100.0 65.9 73.9 78.4 75.0 83.3 62.8 73.5 71.00
64 Finland 1.0 100.0 87.0 88.9 68.5 75.0 80.2 96.7 42.9 70.84
65 Sweden 1.0 100.0 89.5 92.9 71.5 76.3 80.2 93.6 35.2 70.84
66 Kuwait* ZERO 100.0 27.0 70.6 77.4 55.1 99.6 41.6 68.9 96.0 70.40
67 Slovakia 50.5 53.4 70.4 71.5 68.5 83.6 83.3 68.8 85.5 70.31
68 Albania 54.5 56.3 46.6 76.2 96.4 61.3 92.7 55.5 96.0 70.31
69 Bosnia and Herzegovina 80.2 73.7 43.1 72.3 64.9 50.5 95.8 55.8 96.0 69.96
70 Fiji 60.4 82.3 33.3 32.7 78.4 90.1 89.6 67.4 96.0 69.71
71 New Zealand 22.8 100.0 83.5 90.1 22.7 88.8 91.7 91.3 38.9 69.67
72 Australia 10.9 100.0 90.7 94.1 22.7 92.7 84.4 90.9 42.9 69.62
73 Paraguay* TERR 91.0 100.0 33.8 59.2 42.1 81.1 94.8 31.2 96.0 69.61
74 Japan 10.9 14.0 74.4 99.2 55.1 97.8 93.7 90.3 89.2 69.11
75 Denmark 1.0 44.1 95.2 86.5 90.0 87.1 80.2 97.5 42.9 69.09
76 Maldives 70.3 1.0 57.5 78.6 100.0 89.2 63.5 62.1 96.0 68.39
77 Chile 20.8 100.0 56.4 83.0 55.1 72.9 86.5 61.4 81.2 68.27
78 France 10.9 51.8 83.3 90.9 86.4 77.2 83.3 79.6 50.7 67.92
79 Barbados 43.6 1.0 67.0 76.2 96.4 72.0 100.0 61.9 96.0 67.91
80 Thailand 30.7 46.9 36.0 77.4 92.0 100.0 91.7 42.9 96.0 67.85
81 Belarus 74.3 85.2 41.8 60.4 22.7 93.5 91.7 46.8 96.0 67.72
82 Moldova 76.2 56.3 39.0 48.5 47.4 95.7 99.0 54.2 96.0 67.71
83 Bolivia* TERR 91.0 100.0 22.0 48.5 30.7 93.5 89.6 38.8 96.0 67.47
84 Argentina 30.7 100.0 50.0 69.5 47.4 81.5 100.0 46.9 81.2 67.16
85 Dominican Republic* TERR 91.0 27.0 47.6 58.4 68.5 84.9 97.9 35.9 96.0 67.15
86 Poland 36.6 50.4 70.1 74.3 64.9 96.6 61.4 74.0 77.8 67.01
87 North Macedonia 80.2 65.0 45.3 64.4 60.6 46.2 89.6 57.9 96.0 66.91
88 Niue 1.0 100.0 52.1 39.8 86.4 57.0 100.0 72.4 96.0 66.86
89 Grenada* TERR 91.0 15.5 48.4 52.5 86.4 65.6 100.0 46.9 96.0 66.59
90 Spain 6.9 59.8 77.2 95.6 92.0 60.0 84.4 78.3 46.7 66.43
91 Nicaragua* TERR 91.0 79.0 12.0 60.4 47.4 97.8 97.9 18.1 96.0 66.28
92 Laos 50.5 98.9 4.0 36.6 60.6 100.0 100.0 52.9 96.0 66.28
93 Mauritius 70.3 1.0 49.1 60.4 78.4 82.4 100.0 61.5 96.0 66.22
94 Tonga 60.4 43.0 29.7 46.5 55.1 95.7 100.0 70.4 96.0 65.97
95 Kyrgyzstan 80.2 95.7 10.6 48.5 55.1 84.9 86.5 38.1 96.0 65.84
96 Serbia 50.5 66.3 55.6 65.5 55.1 69.9 81.2 53.0 96.0 65.56
97 Peru 40.6 100.0 40.2 68.3 42.1 76.3 94.8 33.9 96.0 65.45
98 Marshall Islands* TERR 91.0 15.9 40.1 56.4 47.4 91.4 100.0 53.0 96.0 65.34
99 Turkmenistan 80.2 100.0 45.0 40.6 9.0 91.4 86.5 41.8 96.0 65.26
100 Mongolia 50.5 100.0 33.8 44.6 47.4 82.8 92.7 41.5 96.0 65.13
101 Samoa 46.5 70.0 29.8 56.4 60.6 74.2 100.0 54.6 96.0 65.01
102 Netherlands 2.0 1.0 93.7 89.3 82.0 93.1 84.4 94.0 46.9 64.80
103 Cape Verde 46.5 46.6 29.1 56.4 86.4 61.3 100.0 61.5 96.0 64.51
104 Germany 10.9 27.0 88.5 85.0 64.9 94.0 84.4 92.6 35.2 64.37
105 South Korea 10.9 1.0 75.2 96.4 55.1 97.0 76.0 84.7 85.2 64.27
106 Taiwan 20.8 1.0 77.8 86.1 55.1 94.0 81.2 84.2 81.2 64.25
107 Russia 74.3 100.0 55.6 52.5 42.1 98.3 31.2 29.7 96.0 64.03
108 Guatemala* TERR 91.0 39.7 32.2 60.4 42.1 97.8 100.0 19.2 96.0 63.89
109 Dominica 30.7 58.7 42.9 72.3 74.1 61.3 100.0 39.8 96.0 63.59
110 Belgium 1.0 10.5 88.7 87.7 76.4 84.9 91.7 85.5 46.9 63.33
111 Mexico 30.7 72.1 52.2 60.4 60.6 97.0 99.0 19.3 81.2 63.24
112 Suriname 24.8 100.0 33.8 48.5 55.1 76.3 94.8 41.3 96.0 63.03
113 United Kingdom 10.9 21.4 87.1 87.3 68.5 91.4 81.2 85.6 35.6 62.85
114 Turkey 20.8 54.6 56.9 66.3 68.5 68.1 90.6 44.2 96.0 62.53
115 Uzbekistan 76.2 65.0 19.4 48.5 47.4 84.9 76.0 52.6 96.0 62.52
116 Guyana 44.6 100.0 72.9 40.6 55.1 57.0 68.7 30.9 96.0 62.49
117 Cuba 1.0 54.9 62.8 76.2 47.4 100.0 75.0 48.3 96.0 62.03
118 Jamaica 50.5 22.6 38.4 61.2 86.4 89.2 87.5 27.9 96.0 61.80
119 Tajikistan 74.3 70.5 1.0 48.5 34.7 97.8 92.7 44.1 96.0 61.80
120 Tuvalu* TERR 91.0 9.5 29.4 32.7 47.4 82.8 100.0 63.6 96.0 60.98
121 Trinidad and Tobago 50.5 22.5 57.4 56.8 55.1 92.3 97.9 23.4 96.0 60.92
122 Solomon Islands 20.8 100.0 6.9 54.5 19.1 100.0 100.0 53.3 96.0 60.77
123 Brazil 45.5 100.0 43.5 65.9 14.7 80.2 93.7 28.7 77.5 60.70
124 Botswana* TERR 91.0 100.0 34.0 36.6 64.9 1.0 76.0 49.8 96.0 60.66
125 Cambodia 60.4 59.4 10.7 40.6 60.6 100.0 81.2 40.2 96.0 60.63
126 Armenia 60.4 56.9 40.1 64.4 64.9 57.0 47.9 59.5 96.0 60.40
127 St. Lucia 40.6 19.6 52.3 64.4 92.0 43.6 100.0 37.2 96.0 60.23
128 Timor-Leste 80.2 61.7 1.0 40.6 22.7 89.2 94.8 52.5 96.0 59.45
129 Egypt 55.5 56.9 15.7 50.1 42.1 78.5 92.7 50.6 96.0 59.38
130 Namibia* TERR 91.0 100.0 25.1 16.8 64.9 22.5 76.0 45.4 96.0 59.35
131 Jordan 50.5 53.1 24.9 64.4 64.9 61.3 55.2 65.6 96.0 59.13
132 Micronesia* TERR 91.0 41.4 26.6 32.7 42.1 39.7 100.0 65.0 96.0 58.97
133 Ecuador 26.7 70.0 34.0 70.3 34.7 93.5 95.8 18.6 89.0 58.78
134 Azerbaijan 50.5 50.4 34.9 54.5 55.1 84.9 57.3 46.8 96.0 58.52
135 Israel 1.0 6.0 88.8 92.1 64.9 94.0 13.5 74.8 93.0 58.27
136 Zambia* TERR 91.0 100.0 1.0 20.8 22.7 57.0 92.7 44.4 96.0 57.98
137 Tunisia 30.7 67.2 23.3 68.3 71.5 41.9 79.2 45.1 96.0 57.70
138 Indonesia 40.6 44.1 26.1 50.1 22.7 85.8 96.9 60.5 96.0 57.67
139 Morocco 24.8 63.7 25.0 66.7 60.6 59.5 71.9 53.4 96.0 57.53
140 Kosovo 80.2 39.7 39.0 52.5 55.1 1.0 94.8 56.8 96.0 56.79
141 Vietnam 30.7 17.4 24.0 62.0 47.4 100.0 81.2 56.2 96.0 56.78
142 Honduras 50.5 61.7 16.6 60.4 42.1 84.9 88.5 12.5 96.0 56.59
143 El Salvador 40.6 18.0 28.5 58.4 55.1 84.9 92.7 36.1 96.0 56.27
144 China 10.9 43.4 51.5 74.7 1.0 86.7 87.5 62.2 89.5 55.93
145 Lebanon* TERR 91.0 1.0 25.6 76.2 55.1 57.0 63.5 40.9 96.0 55.82
146 Nauru* ZERO 100.0 1.0 51.9 32.7 55.1 9.6 100.0 59.5 96.0 55.76
147 Madagascar 60.4 83.7 1.0 32.7 1.0 100.0 99.0 30.7 96.0 55.61
148 Iran 30.7 80.9 20.1 64.4 28.4 63.4 79.2 40.4 96.0 55.49
149 Malawi* TERR 91.0 33.8 1.0 20.8 22.7 84.9 97.9 53.2 96.0 55.26
150 Senegal 20.8 63.7 1.4 36.6 34.7 92.7 88.5 64.3 96.0 54.97
151 Colombia 22.8 85.2 38.0 68.7 34.7 65.1 71.9 27.3 81.2 54.54
152 DR Congo* TERR 91.0 89.2 1.0 8.9 1.0 89.2 97.9 20.5 96.0 54.52
153 Papua New Guinea 40.6 100.0 7.2 20.8 1.0 97.8 100.0 29.4 96.0 54.31
154 Angola* TERR 91.0 100.0 8.6 8.9 1.0 48.3 94.8 42.7 96.0 54.14
155 Tanzania 40.6 71.5 1.0 24.8 14.7 97.8 93.7 50.0 96.0 54.01
156 St. Vincent 35.7 21.1 45.6 56.4 64.9 31.1 100.0 38.6 96.0 53.93
157 Guinea-Bissau* TERR 91.0 69.5 1.0 1.0 1.0 95.7 89.6 44.4 96.0 53.89
158 Liberia 50.5 80.3 1.0 20.8 1.0 95.7 97.9 42.2 96.0 53.46
159 Sri Lanka 28.7 14.6 20.5 68.3 34.7 84.9 89.6 47.8 96.0 53.43
160 Ghana 40.6 46.9 12.7 18.8 14.7 93.5 100.0 57.8 96.0 52.98
161 Sao Tome and Principe 50.5 28.9 22.0 44.6 34.7 48.3 100.0 55.4 96.0 52.90
162 Algeria 30.7 100.0 28.6 68.3 22.7 57.0 21.8 54.6 96.0 52.83
163 Venezuela 32.7 92.8 11.0 50.5 1.0 82.8 92.7 15.4 96.0 52.28
164 Equatorial Guinea 30.7 100.0 37.2 1.0 1.0 74.2 99.0 32.0 96.0 51.86
165 Gabon 30.7 100.0 40.8 28.7 22.7 22.5 89.6 38.4 96.0 51.67
166 Niger 30.7 100.0 1.0 12.9 1.0 100.0 86.5 41.2 96.0 51.65
167 Zimbabwe 20.8 87.5 12.3 8.9 22.7 87.1 97.9 29.7 96.0 50.95
168 Iraq 70.3 60.2 28.3 48.5 9.0 48.3 68.7 30.9 96.0 50.64
169 Nepal 28.7 32.8 1.0 44.6 19.1 95.7 90.6 51.7 96.0 50.64
170 Mozambique 36.6 90.9 1.0 8.9 1.0 93.5 95.8 35.1 96.0 50.51
171 Philippines 30.7 11.1 22.2 48.5 22.7 90.1 94.8 42.2 96.0 50.42
172 Djibouti* TERR 91.0 88.4 22.5 28.7 22.7 1.0 68.7 37.3 96.0 50.21
173 Kenya 40.6 60.2 7.6 12.9 19.1 84.5 91.7 39.4 96.0 49.71
174 Benin 30.7 54.9 1.0 12.9 9.0 97.8 99.0 49.4 96.0 49.58
175 Chad 40.6 100.0 1.0 1.0 1.0 100.0 84.4 26.6 96.0 49.56
176 Somalia* ZERO 100.0 100.0 1.0 1.0 1.0 26.8 100.0 23.0 96.0 49.36
177 Ivory Coast 28.7 64.5 13.6 1.0 1.0 93.5 92.7 53.1 96.0 48.84
178 Kiribati 30.7 44.1 7.8 36.6 34.7 48.3 100.0 43.6 96.0 48.58
179 Ethiopia 30.7 53.1 1.0 24.8 1.0 93.5 100.0 40.1 96.0 48.39
180 Mauritania 20.8 100.0 8.8 20.8 1.0 65.6 73.9 52.3 96.0 48.28
181 Sudan 70.3 100.0 1.0 24.8 1.0 26.8 94.8 23.3 96.0 48.14
182 Bangladesh 50.5 1.0 10.9 56.4 1.0 87.1 92.7 41.4 96.0 48.04
183 Central African Republic 40.6 100.0 1.0 1.0 1.0 82.8 89.6 24.2 96.0 47.94
184 Cameroon 30.7 77.7 3.4 5.0 1.0 91.4 95.8 32.9 96.0 47.68
185 Sierra Leone 40.6 56.3 1.0 1.0 1.0 89.2 96.9 49.8 96.0 47.45
186 Burkina Faso 50.5 66.7 1.0 8.9 1.0 87.1 79.2 41.1 96.0 47.42
187 Libya* TERR 91.0 100.0 32.6 52.5 1.0 26.8 1.0 29.8 96.0 47.33
188 Guinea 40.6 79.0 1.0 8.9 1.0 84.9 84.4 30.5 96.0 46.83
189 Congo 20.8 100.0 7.1 20.8 1.0 65.6 79.2 33.5 96.0 46.57
190 Gambia 50.5 28.7 1.0 12.9 34.7 69.9 89.6 40.2 96.0 46.50
191 Myanmar 50.5 65.0 1.0 32.7 9.0 100.0 34.3 34.1 96.0 46.42
192 Eswatini* TERR 91.0 66.3 22.1 1.0 22.7 9.6 85.4 23.8 96.0 45.90
193 India 40.6 1.9 11.7 41.4 1.0 91.4 80.2 49.9 96.0 45.45
194 Rwanda 40.6 1.0 1.0 40.6 34.7 44.0 91.7 63.2 96.0 45.32
195 South Sudan 60.4 100.0 1.0 1.0 1.0 57.0 79.2 13.9 96.0 44.94
196 Togo 30.7 43.0 1.0 8.9 9.0 93.5 89.6 35.9 96.0 44.74
197 Ukraine 64.4 67.6 31.7 52.5 22.7 22.5 1.0 45.4 96.0 44.30
198 South Africa 10.9 83.0 32.1 22.0 42.1 1.0 96.9 26.1 89.5 44.27
199 Eritrea 40.6 86.0 1.0 28.7 1.0 78.5 53.1 14.2 96.0 43.77
200 Syria* TERR 91.0 58.0 1.0 48.5 1.0 1.0 63.5 35.2 96.0 43.34
201 Yemen 70.3 78.3 1.0 24.8 1.0 52.7 42.7 24.8 96.0 42.94
202 Nigeria 52.5 29.2 1.0 1.0 1.0 87.1 99.0 23.7 96.0 42.80
203 Mali 20.8 100.0 1.0 1.0 1.0 76.3 63.5 28.7 96.0 42.57
204 Uganda 20.8 28.9 1.0 16.8 9.0 97.8 83.3 29.1 96.0 41.95
205 Comoros 40.6 1.0 1.0 24.8 9.0 74.2 100.0 27.0 96.0 40.91
206 Pakistan 30.7 20.7 1.0 28.7 1.0 82.8 66.7 39.0 96.0 40.13
207 Afghanistan 60.4 82.3 1.0 3.8 1.0 1.0 89.6 30.0 96.0 39.96
208 Burundi 40.6 1.0 1.0 8.9 1.0 100.0 73.9 27.5 96.0 38.27
209 Lesotho 40.6 70.5 1.0 1.0 22.7 5.3 86.5 22.3 96.0 37.81
210 Haiti 40.6 8.0 6.1 16.8 1.0 44.0 100.0 4.9 96.0 34.62
211 North Korea 24.8 31.9 1.0 41.8 1.0 1.0 1.0 29.3 96.0 24.55

* Special tax regime. ZERO = no personal income tax · TERR = territorial system (foreign income exempt) · LUMP = lump-sum / flat-fee regime. Data: WRI 2026 Index, methodology v3.4.