Expat Tax Guide 2026: Key Rules for Common Destinations

Expat tax rules are complex and vary enormously by country. This guide covers the key rules for the UAE, UK, Singapore, and other popular expat destinations.

Expat taxation is one of the most expensive areas of financial ignorance. Professionals moving abroad often assume they have left their home tax system behind — only to receive unexpected bills years later.

UAE Tax Rules for Expats

• No personal income tax — all employment income tax-free
• No capital gains tax on investments, including crypto
• VAT (5%) on goods and services — applies to residents and visitors
• Corporate tax introduced 2023 at 9% for businesses over AED 375,000 profit
• DTAA (double tax treaties) with 100+ countries prevent double taxation on foreign income

UK Exit Rules

Leaving the UK does not automatically end UK tax residency. The Statutory Residence Test (SRT) determines residency based on days spent in the UK, accommodation, work, and family ties. Most people become non-UK-resident after spending fewer than 16 days in the UK per year. Until the SRT confirms non-residency, you still owe UK income tax and CGT on worldwide income.

Singapore Tax for Expats

• Residents taxed on Singapore-sourced income only (territorial taxation)
• No CGT on investments, including crypto
• Income tax: 0–24% progressive scale, capped at 22% for top bracket
• GST (9% in 2026) applies to goods and services purchased in Singapore