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Prime
Tax system

Territorial - salaries untaxed

Secondary
Income tax (top)

0% on salary (10% on business income)

Secondary
Capital gains

0% (residents, non-business)

Secondary
Dividends

0%

Secondary
Interest

0%

Secondary
Inheritance

None

Secondary
Wealth tax

None

Secondary
Foreign income

Not taxed

Secondary
Corporate tax

10%

Secondary
VAT

None (not yet introduced)

Secondary
Becoming tax resident

183 days, permanent home or centre of interests

Secondary
UK treaty

Yes (2009 agreement, 2010 protocol)

Verified
Cheapest residence routeUSD 200,000

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