Indexes/Overall

Overall Index

The weighted composite of all nine signals. It answers one question: on balance, how well does this jurisdiction serve someone who can choose where to live and where to hold capital?

Median
56
Mean
55
Top decile from
70
Highest
77

What this index measures

Composite · scored 0–100

  1. 01

    Weighted mean of the nine underlying signals

  2. 02

    Tax burden and residency access carry the heaviest weights

  3. 03

    Climate and cost act as tie-breakers, not drivers

A high overall score rarely comes from one extreme. Zero-tax islands lose ground on cost and healthcare; northern Europe loses ground on tax and gains it back on stability and health.

How the score is weighted

Each input is normalised to 0–100 across all 209 jurisdictions, then combined at the weights below. Weights sum to 100 and are held constant across every jurisdiction in an edition, so scores stay comparable.

Composite in the composite

  • Tax burden20% of the score

    Effective personal exposure for a mobile earner.

  • Residency access20% of the score

    Whether you can realistically land and stay.

  • Stability14% of the score

    Whether the rules survive the planning horizon.

  • Safety12% of the score

    Personal and civil safety.

  • Healthcare12% of the score

    Quality, access and cost of care.

  • Banking access8% of the score

    Opening, holding and moving money.

  • Passport strength7% of the score

    Travel reach and citizenship path.

  • Cost of living4% of the score

    Tie-breaker, not a driver.

  • Climate & livability3% of the score

    Tie-breaker, not a driver.

Who leads it

The ten highest scores on this signal, with their overall standing beside them — the gap between the two columns is the trade-off.

  1. 01
    Cayman Islands
    Americas
    77ovr 77
  2. 02
    Gibraltar
    Europe
    76ovr 76
  3. 03
    Andorra
    Europe
    75ovr 75
  4. 04
    Estonia
    Europe
    75ovr 75
  5. 05
    Portugal
    Europe
    75ovr 75
  6. 06
    Cyprus
    Europe
    75ovr 75
  7. 07
    British Virgin Islands
    Americas
    74ovr 74
  8. 08
    Bermuda
    Americas
    73ovr 73
  9. 09
    New Zealand
    Oceania
    73ovr 73
  10. 10
    Isle of Man
    Europe
    73ovr 73
Distribution · top 60 scoresrange 2477

How regions compare

Average score per region against its best case. A wide gap means the region is worth searching; a narrow one means the whole region behaves the same way.

  • Europe
    66 / 76
  • Americas
    59 / 77
  • Oceania
    55 / 73
  • Asia
    53 / 73
  • Middle East
    48 / 63
  • Africa
    45 / 67

Full ranking

#JurisdictionRegionOverallOverall
001Cayman IslandsAmericas
77
77
002GibraltarEurope
76
76
003AndorraEurope
75
75
004EstoniaEurope
75
75
005PortugalEurope
75
75
006CyprusEurope
75
75
007British Virgin IslandsAmericas
74
74
008BermudaAmericas
73
73
009New ZealandOceania
73
73
010Isle of ManEurope
73
73
011SingaporeAsia
73
73
012San MarinoEurope
73
73
013JerseyEurope
73
73
014GuernseyEurope
73
73
015SwitzerlandEurope
72
72
016MonacoEurope
72
72
017SpainEurope
72
72
018MaltaEurope
72
72
019St Kitts and NevisAmericas
71
71
020Antigua and BarbudaAmericas
70
70
021GrenadaAmericas
70
70
022AustraliaOceania
70
70
023IcelandEurope
70
70
024MontenegroEurope
70
70
025BahamasAmericas
69
69
026St LuciaAmericas
69
69
027GeorgiaEurope
69
69
028LiechtensteinEurope
69
69
029LatviaEurope
69
69
030PanamaAmericas
68
68
031DominicaAmericas
68
68
032GermanyEurope
68
68
033FinlandEurope
68
68
034LithuaniaEurope
68
68
035SloveniaEurope
68
68
036MauritiusAfrica
67
67
037TaiwanAsia
67
67
038NetherlandsEurope
67
67
039LuxembourgEurope
67
67
040AustriaEurope
67
67
041GreeceEurope
67
67
042CroatiaEurope
67
67
043Czech RepublicEurope
67
67
044CanadaAmericas
66
66
045Costa RicaAmericas
66
66
046UruguayAmericas
66
66
047MalaysiaAsia
66
66
048IrelandEurope
66
66
049NorwayEurope
66
66
050SwedenEurope
66
66
051ItalyEurope
66
66
052BulgariaEurope
66
66
053BarbadosAmericas
65
65
054ChileAmericas
65
65
055JapanAsia
65
65
056South KoreaAsia
65
65
057FranceEurope
65
65
058DenmarkEurope
65
65
059VanuatuOceania
64
64
060BruneiAsia
64
64
061BelgiumEurope
64
64
062Vatican CityEurope
64
64
063PolandEurope
64
64
064SlovakiaEurope
64
64
065SerbiaEurope
64
64
066OmanMiddle East
63
63
067RomaniaEurope
63
63
068SeychellesAfrica
62
62
069ParaguayAmericas
62
62
070MacauAsia
62
62
071MaldivesAsia
62
62
072IsraelMiddle East
62
62
073United KingdomEurope
62
62
074AlbaniaEurope
62
62
075Cape VerdeAfrica
61
61
076MexicoAmericas
61
61
077ColombiaAmericas
61
61
078HungaryEurope
61
61
079North MacedoniaEurope
61
61
080TurkeyAsia
60
60
081Hong KongAsia
60
60
082ThailandAsia
60
60
083BahrainMiddle East
60
60
084MoroccoAfrica
59
59
085TunisiaAfrica
59
59
086St Vincent & GrenadinesAmericas
59
59
087Saudi ArabiaMiddle East
59
59
088UAEMiddle East
59
59
089QatarMiddle East
59
59
090BotswanaAfrica
58
58
091BelizeAmericas
58
58
092BrazilAmericas
58
58
093ArgentinaAmericas
58
58
094FijiOceania
58
58
095Cook IslandsOceania
58
58
096South AfricaAfrica
57
57
097GhanaAfrica
57
57
098IndonesiaAsia
57
57
099KazakhstanAsia
57
57
100ArmeniaAsia
57
57
101Bosnia and HerzegovinaEurope
57
57
102NamibiaAfrica
56
56
103PeruAmericas
56
56
104VietnamAsia
56
56
105KuwaitMiddle East
56
56
106RwandaAfrica
55
55
107Dominican RepublicAmericas
55
55
108EcuadorAmericas
55
55
109SamoaOceania
55
55
110TongaOceania
55
55
111NiueOceania
55
55
112MoldovaEurope
55
55
113SenegalAfrica
54
54
114IndiaAsia
54
54
115JordanMiddle East
54
54
116KosovoEurope
54
54
117USAAmericas
53
53
118Trinidad and TobagoAmericas
53
53
119PalauOceania
53
53
120Sri LankaAsia
53
53
121KenyaAfrica
52
52
122TanzaniaAfrica
52
52
123JamaicaAmericas
52
52
124PhilippinesAsia
52
52
125BhutanAsia
52
52
126GuatemalaAmericas
51
51
127Marshall IslandsOceania
51
51
128CambodiaAsia
51
51
129AzerbaijanAsia
51
51
130Sao Tome & PrincipeAfrica
50
50
131El SalvadorAmericas
50
50
132CubaAmericas
50
50
133BoliviaAmericas
50
50
134GuyanaAmericas
50
50
135SurinameAmericas
50
50
136TuvaluOceania
50
50
137MicronesiaOceania
50
50
138MongoliaAsia
50
50
139BelarusEurope
50
50
140Ivory CoastAfrica
49
49
141ZambiaAfrica
49
49
142NicaraguaAmericas
49
49
143EgyptAfrica
49
49
144NepalAsia
49
49
145UzbekistanAsia
49
49
146KyrgyzstanAsia
49
49
147BeninAfrica
48
48
148GambiaAfrica
48
48
149MalawiAfrica
48
48
150MadagascarAfrica
48
48
151Solomon IslandsOceania
48
48
152KiribatiOceania
48
48
153NauruOceania
48
48
154LaosAsia
48
48
155Timor-LesteAsia
48
48
156RussiaEurope
48
48
157EswatiniAfrica
47
47
158AlgeriaAfrica
47
47
159UgandaAfrica
47
47
160GabonAfrica
46
46
161Sierra LeoneAfrica
46
46
162TogoAfrica
46
46
163DjiboutiAfrica
46
46
164MozambiqueAfrica
46
46
165ComorosAfrica
46
46
166HondurasAmericas
46
46
167ChinaAsia
46
46
168BangladeshAsia
45
45
169LesothoAfrica
44
44
170NigeriaAfrica
44
44
171LiberiaAfrica
44
44
172CameroonAfrica
44
44
173TajikistanAsia
44
44
174ZimbabweAfrica
43
43
175AngolaAfrica
43
43
176Papua New GuineaOceania
43
43
177PakistanAsia
43
43
178GuineaAfrica
42
42
179MauritaniaAfrica
42
42
180EthiopiaAfrica
42
42
181LebanonMiddle East
42
42
182CongoAfrica
41
41
183TurkmenistanAsia
41
41
184Burkina FasoAfrica
40
40
185Guinea-BissauAfrica
40
40
186BurundiAfrica
40
40
187Equatorial GuineaAfrica
39
39
188UkraineEurope
39
39
189IranMiddle East
38
38
190MaliAfrica
36
36
191NigerAfrica
36
36
192VenezuelaAmericas
35
35
193ChadAfrica
34
34
194EritreaAfrica
34
34
195DR CongoAfrica
34
34
196IraqMiddle East
34
34
197HaitiAmericas
32
32
198MyanmarAsia
32
32
199Western SaharaAfrica
31
31
200North KoreaAsia
31
31
201PalestineMiddle East
30
30
202Central African RepublicAfrica
29
29
203LibyaAfrica
28
28
204SyriaMiddle East
27
27
205SudanAfrica
26
26
206South SudanAfrica
26
26
207SomaliaAfrica
26
26
208YemenMiddle East
26
26
209AfghanistanAsia
24
24
At the other end

The five lowest scores on this signal: Afghanistan (24), Yemen (26), Somalia (26), South Sudan (26), Sudan (26). A weak score here is not disqualifying on its own — read it against the composite.

Where this comes from

Each input is normalised to a 0–100 scale and weighted into the score above. We cite the underlying publication rather than the aggregator wherever one exists.

Edition 2026.1 · reviewed quarterly

  1. Weighting and normalisation of the nine underlying signals into a single 0–100 score.

  2. Population, income level and macro context used to sanity-check jurisdiction coverage.

Read next

209 jurisdictions · Edition 2026.1 · scores are informational, not tax advice