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Destination Guides 2026

Expatriation for European entrepreneurs: 10 destinations, one honest verdict

Ireland, Dubai, Portugal, Estonia, Cyprus, Malta, Georgia, Panama, Bulgaria, Lithuania. Each guide covers real tax data, advantages, pitfalls, and a direct comparison with Latvia.

Destinations

Choose your destination guide

Each guide includes real tax data, honest pros and cons, and a comparison with Latvia.

Ireland

CIT 12.5% PIT 40% EU + Schengen

Low corporate tax but high personal tax and Dublin's sky-high cost of living. English-speaking EU member.

Portugal

CIT 21% NHR abolished EU + Schengen

NHR is gone. IFICI is restrictive. The tax advantage Portugal once held has diminished significantly.

Dubai

PIT 0% CIT 9% / 0% FZ No SEPA / EU

Zero personal tax is real. But no SEPA, no EU, and a very high cost of living erode the advantage.

Estonia

CIT 0% retained 24% on distribution EU + Schengen

Latvia's closest cousin in tax model. The deferred system is identical. VAT and social costs differ.

Cyprus

CIT 15% 0% dividends (17 yrs) No Schengen

0% dividends for 17 years under non-dom. CIT rose to 15%. EU but not Schengen.

Malta

35% nominal / 5% effective EU + Schengen

5% effective CIT after refund is attractive. But the refund takes 6-12 months and requires a holding structure.

Georgia

CIT 0% retained Virtual Zone 0% No EU / SEPA

Very low taxes and the Virtual Zone for IT companies. Outside EU and SEPA — friction for European business.

Panama

0% on foreign income No EU / SEPA Grey list risk

Territorial tax: 0% on all foreign income. Banking friction with European institutions is a real obstacle.

Bulgaria

CIT 10% flat PIT 10% flat Partial Schengen

EU's lowest flat tax at 10%. But applies annually — no deferral model. Partial Schengen only.

Lithuania

0% CIT first 2 yrs 17% / 7% thereafter EU + Schengen

0% CIT for startups for 2 years, then 7-17%. Latvia's 0% is permanent. Strong fintech licensing hub.

The Latvia alternative

Why most European entrepreneurs choose Latvia in the end

Every destination above has a genuine argument. Latvia answers most of them.

0% CIT — forever

No deferred 2-year limit like Lithuania. No upfront 35% payment like Malta. No distribution requirement at all — pay 0% as long as profits are reinvested.

Full EU, Schengen, SEPA

Unlike Dubai, Georgia, or Panama: full EU credibility, SEPA banking, and Schengen travel. Unlike Cyprus: full land-border Schengen. Unlike Bulgaria: complete integration.

Low cost of living

Riga is 60% cheaper than Dublin, 50% cheaper than Dubai, and comparable to Sofia or Tallinn. Your purchasing power is genuinely higher.

Not sure which destination is right for you?

Book a free call. We will compare your top choices against Latvia based on your income, business model, and lifestyle priorities.