Second citizenship

How to optimise taxes with second citizenship

Tax optimization is a tool for high-net-worth individuals and businesses to legally reduce their tax liabilities. By obtaining residency or citizenship by investment, taxpayers can benefit from favourable tax regimes, exemptions, and deductions offered by various jurisdictions.

We asked Immigrant Invest experts to explain the options available to investors seeking to reduce their tax burden by obtaining a second passport.

What is second citizenship by investment?

Some countries grant citizenship in exchange for a significant investment. The process includes several steps and thorough Due Diligence checks. Easiest second citizenship is available by investment of at least $130,000.
Investors choose a second passport for various reasons. The most common are access to more visa-free destinations, creating a safe haven abroad, and optimising taxes.
An investment program is a faster way to obtain a second passport. While citizenship by naturalization takes years and requires residency in the host country, the investment path offers key benefits. An investor does not need to find a job, pass exams, or live in the country for long to gain citizenship. If an investor decides not to become a tax resident, they can leave the country and still retain other benefits.
Immigrant Invest is a consulting company that specializes in citizenship and residency by investment programs. We offer tailored solutions for high-net-worth individuals seeking second citizenship or permanent residency in countries across the Caribbean, Europe, and beyond. Our experts provide guidance throughout the application process, helping clients meet legal, financial, and investment requirements.

What are the tax benefits of second citizenship?

Here’s how investors reduce tax burden with a second citizenship or residence permit: they become tax residents of another country or register a business there. They are able to reduce the annual tax amount they and their company pay.

Legal ways to optimise taxes include the following:

  1. Becoming a tax resident of a country with low or zero tax rates.
  2. Registration of a company in a country with a low tax burden on business.
  3. Choosing the most favourable tax regime.
  4. Using benefits, deductions, and other opportunities the country’s legislation provides.

All of the above are possible if an investor gets second citizenship—for example, in one of the countries with citizenship by investment programs: Antigua and Barbuda, Grenada, Dominica, St Kitts and Nevis, St Lucia, Malta, Vanuatu, or Turkey. The minimum investment amount is $130,000.

Taxes for individuals

St Kitts and Nevis and Antigua and Barbuda do not have taxes on income. However, in other Caribbean countries, this tax is applied on a progressive scale. Additionally, there are no inheritance or capital gains taxes in the Caribbean countries.
Tax residents of Dominica pay tax on their global income, and non-residents only pay tax on the income earned in Dominica. Income tax in Malta is levied on a progressive scale from 0 to 35%.
Vanuatu has one of the most attractive tax regimes. The country does not tax personal income, real estate ownership, wealth, inheritance, capital gains, or capital export.

Property taxes

In addition to income tax, residents pay real estate tax, tax on transfer of ownership when selling real estate, and stamp duty. Tax rates vary. Property taxes in the Caribbean:

  • Antigua and Barbuda: 0.1—0.5% as property tax, 10—20% as land tax
  • Grenada: 0.2—0.5% as property tax, 0.2% as residential land tax 0.3% as building tax
  • Dominica: 1.27% as annual municipal tax
  • St Kitts and Nevis: 0.2—0.5% as property tax
  • St Lucia: 0.25—0.4% as property tax

A stamp duty of 5% is paid when buying real estate in Malta. No annual property tax applies.

Business taxes

In most Caribbean states, the corporate tax rate is between 25—30%. Companies registered in Malta pay corporate tax at a rate of 35%, however, most companies have access to tax deductions, reducing the effective tax rate to between 2.5 and 11.5%. The corporate income tax rate in Vanuatu is 0%, so businesses do not pay any taxes on income.

What is the best country to obtain a second passport with when looking for a tax-friendly policy?

Antigua and Barbuda, St Kitts and Nevis, and Vanuatu are among the most tax-friendly states for individuals. These countries do not impose personal income taxes on residents or non-residents.

Vanuatu offers a 0% tax rate for legal entities, making it highly attractive for businesses. In Malta, businesses benefit from relatively low tax rates, with an effective rate between 2.5% and 11.5 after refunds.

Vanuatu has the most tax-friendly policy overall, as it does not tax personal income, real estate ownership, wealth, inheritance, capital gains, or capital export.

How to contact Immigrant Invest from Australia?

To contact Immigrant Invest from Australia, visit the official website at immigrantinvest.com and schedule an individual online meeting with one of our lawyers. Immigrant Invest is also present on platforms like LinkedIn, Instagram, and Facebook, where you can send messages or connect with our representatives.

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We are Jacob and Taylor. Travel is our passion and we love sharing our experiences here at The Travelling Souk. Our hope is that you would be inspired by this little blog to try something new, embrace an adventure, and live life to the fullest. 

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