Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Europe
Monaco Standard Zero Tax Regime
Monaco levies no personal income tax, no capital gains tax, and no wealth tax, making it Europe's only true zero-tax jurisdiction for individual residents (with an exception for French nationals).
Regime overview
- Status
- Active
- Type
- Default favorable
- Established
- 1869
- Duration
- Indefinite
- Highlight
- Zero personal income tax since 1869
Tax situation
Standard Zero Tax Regime
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- None
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- None
- Wealth Tax
- None
- Inheritance Tax
- 0% spouse/children4% civil partners8% siblings10-16% others
| Tax Type | Standard Zero Tax Regime |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | None |
| Foreign Income | Exempt |
| Capital Gains | None |
| Dividends | None |
| Wealth Tax | None |
| Inheritance Tax | 0% spouse/children4% civil partners8% siblings10-16% others |
Key benefits
Zero personal income tax
No capital gains or wealth taxes
No inheritance tax for spouse and children
Requirements and considerations
None
Minimum presence: 183 days/year
Investment required: EUR 1.0M-EUR 2.0M bank deposit
Migration pathways
Program details
Monaco has maintained a zero personal income tax policy since 1869. This long-standing approach remains central to its appeal for high-net-worth individuals.
Monaco residents generally face no personal income tax, capital gains tax, or wealth tax. The main exception is French nationals covered by the Franco-Monegasque Tax Convention, who may remain subject to French income tax depending on their residency history.
Inheritance and gift taxes apply only to assets located in Monaco. Rates depend on the relationship to the beneficiary, from 0% for spouses and direct line to 16% for non-relatives.
Interested in Standard Zero Tax Regime?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Personal income tax (0% for residents)
Monaco Government - Tax in Monaco·Last checked: 12/01/26
Capital gains tax (none for individuals)
Monaco Government - Tax in Monaco·Last checked: 12/01/26
Dividend taxation (none for individuals)
Monaco Government - Tax in Monaco·Last checked: 12/01/26
Wealth tax (none)
Monaco Government - Tax in Monaco·Last checked: 12/01/26
Inheritance/estate tax rates
Monaco Government - Inheritance Tax·Last checked: 12/01/26
Foreign income treatment
Monaco Government - Tax in Monaco·Last checked: 12/01/26
Expert guidance
Optimize your tax position
Our advisors help you evaluate tax regimes, understand eligibility, and structure your move for maximum tax efficiency.
Schedule consultation