Paraisolist Rankings
Countries with Low Residency Requirements 2025 (Under 90 Days)
These jurisdictions require minimal physical presence — fewer than 90 days per year — to maintain legal residency. Our database includes 20 jurisdictions that meet this criterion; Bulgaria leads with a score of 82/100. Visa eligibility is only one dimension — the profiles below also cover tax treatment, cost of living, banking access, and international reputation to give a complete picture. Visa requirements and programme terms are subject to change; verify current eligibility criteria with the relevant immigration authority or a licensed adviser.
Low Physical Presence Jurisdictions
| Rank | Jurisdiction | Overall Score | Income Tax | Corp. Tax | Territorial |
|---|---|---|---|---|---|
| 1 | BulgariaEastern Europe | 82 | 10% | 10% | ✗ |
| 2 | Mauritiusregions.east_africa | 81 | 20% | 15% | ✓ |
| 3 | Cayman IslandsCaribbean | 78 | 0% | 0% | ✗ |
| 4 | Georgiaregions.caucasus | 78 | 20% | 15% | ✓ |
| 5 | EstoniaNorthern Europe | 78 | 20% | 0% | ✗ |
| 6 | United Arab EmiratesMiddle East | 78 | 0% | 9% | ✗ |
| 7 | Hungaryregions.central_europe | 78 | 15% | 9% | ✗ |
| 8 | RomaniaEastern Europe | 77 | 10% | 16% | ✗ |
| 9 | BahamasCaribbean | 76 | 0% | 0% | ✗ |
| 10 | AndorraSouthern Europe | 76 | 10% | 10% | ✗ |
| 11 | BahrainMiddle East | 75 | 0% | 0% | ✗ |
| 12 | Hong Kong SAR ChinaEast Asia | 74 | 17% | 16.5% | ✓ |
| 13 | Antigua & BarbudaCaribbean | 73 | 0% | 25% | ✗ |
| 14 | SingaporeSoutheast Asia | 72 | 24% | 17% | ✓ |
| 15 | Costa RicaCentral America | 72 | 25% | 30% | ✓ |
| 16 | Turks & Caicos IslandsCaribbean | 72 | 0% | 0% | ✗ |
| 17 | SerbiaSouthern Europe | 71 | 15% | 15% | ✗ |
| 18 | OmanMiddle East | 70 | 0% | 15% | ✗ |
| 19 | LatviaNorthern Europe | 70 | 31% | 20% | ✗ |
| 20 | Bermudaregions.north_atlantic | 69 | 0% | 15% | ✗ |
Scores calculated by Paraisolist scoring model. Methodology · Tax rates are indicative. Verify with current official sources.
How visa programmes interact with tax residency
Obtaining a residency visa does not automatically make you a tax resident — and conversely, some countries can assert tax residency even without a formal visa. The key test is usually 183 days of physical presence or "centre of life" (where your family, assets, and economic ties are concentrated). The visa provides the legal right to reside; the tax implications depend on how much time you spend there and the rules of both your old and new jurisdictions.
Due diligence before applying for a residency programme
Before committing to any visa or residency programme: (1) verify current programme status — rules change and some programmes have been suspended; (2) understand the minimum physical presence requirement to maintain the permit; (3) confirm the tax treatment of your specific income types; (4) check your home country's exit tax and any treaty provisions; (5) budget for professional fees — immigration lawyers, tax advisers, and local accountants are typically necessary for a clean transition.
Frequently Asked Questions — Countries with Low Residency Requirements 2025 (Under 90 Days)
Some jurisdictions allow tax residency with fewer than 183 days of presence. The UAE has no minimum day requirement for residency permit holders. Panama's friendly nations permanent residency has no annual presence requirement after the first year. Always confirm both the residence permit requirement and the tax authority's position on residency triggers.
These are different concepts. A residency permit may require a minimum annual stay (e.g., enter at least once per year) to avoid losing the permit. Tax residency is separately triggered — often by 183+ days of presence, centre of life tests, or other rules. A country may have a low permit-stay requirement but still trigger tax residency with only modest presence.
Ideal bases for frequent travellers combine minimal physical presence requirements with good international connectivity. The UAE (Dubai), Panama, Georgia, and Portugal are commonly used. Each accommodates an internationally mobile lifestyle without requiring the individual to be physically present most of the year.
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