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Published . Source-check dates are shown separately.

The Tax Heaven research library

Tax relocation, residence and citizenship research library

Choose the decision you need to investigate, then follow the comparison, its conditions and the underlying sources.

Moving from the UK? Start with departure.

Before comparing destinations, prepare a timeline of your residence, homes and work, together with your income, assets and company interests. The UK departure guide helps you identify the questions to take to an appropriately qualified adviser.

Five research routes

Choose the question before the country.

01 · Start with your question

How could moving change my tax position?

Compare destination tax rules after mapping your UK residence history, income, assets and continuing ties. A low headline rate is not a calculation of your overall tax bill, and permission to live abroad does not settle tax residence.

02 · Start with your question

Which permission would let me live there?

Start with your nationality, family, work plans and intended stay. Residence-by-investment and other permissions have different conditions, costs and renewal requirements. Keep the immigration route separate from both tax residence and a future citizenship application.

03 · Start with your question

Which second-citizenship route is relevant?

Consider the legal basis first: family connections, naturalisation and investment routes are different research questions. A published programme or contribution is not a guarantee of approval. Check current availability, eligibility and the consequences of holding another nationality.

Use the library in four steps

  1. Define the decision. Record who is moving, which nationality or permission is relevant, when the change might happen and which income or business activity matters.
  2. Choose a suitable comparison. Keep immigration, tax residence and citizenship separate. In the company and crypto tables, read the stated scenario and exclusions before sorting.
  3. Check the evidence. Open the country profile and its primary sources. Distinguish a publication date, a commencement date and a source-check date. An unverified value is not zero.
  4. Take a focused brief to an adviser. Keep the assumptions, open questions and relevant records together. The site helps prepare that conversation; it does not decide your personal eligibility or tax position.

Read the research method and website disclaimer before acting on a comparison.

Know the depth of each comparison

The destination directory covers 50 countries: 20 expanded profiles and 30 brief overviews. The separate crypto section researches 30 jurisdictions; company research covers 30 specified jurisdiction and entity profiles. These are different research universes, not a claim that every destination offers every route.

Profiles link to their evidence and show research-check dates. Brief overviews are starting points. Even an expanded profile has a defined scope and does not replace a full assessment of your circumstances.

Browse all destination profiles →
Practical reading

Follow the questions through.