Emerging & Tax-Friendly

For the principal whose priority is mobility and a lighter tax footprint — without the offshore label — these cities offer residence programmes, territorial taxation, digital-nomad visas and a cost of life that buys time as well as space.

Jurisdictions in this region

Albania 1 city
Armenia 1 city
Bosnia and Herzegovina 1 city
Bulgaria 1 city
Czechia 1 city
Dominican Republic 1 city
Estonia 1 city
Egypt 1 city
Georgia 2 cities
Ghana 1 city
Greece 1 city
Croatia 1 city
Hungary 1 city
Israel 2 cities
Jordan 1 city
Kenya 1 city
Lebanon 1 city
Lithuania 1 city
Latvia 1 city
Morocco 2 cities
Moldova, Republic of 1 city
Montenegro 1 city
North Macedonia 1 city
Nigeria 1 city
Poland 1 city
Romania 1 city
Serbia 1 city
Rwanda 1 city
Slovenia 1 city
Slovakia 1 city
Türkiye 2 cities
Ukraine 1 city
XK 1 city
South Africa 2 cities

The cities, ranked.

#	City	Banking	Tax	Residency	Family Office	Privacy	Composite
1	Sofia Bulgaria	92	79	78	88	70	81
2	Tallinn Estonia	72	82	88	62	78	73
3	Belgrade Serbia	62	72	72	59	58	66
4	Tbilisi Georgia	58	88	88	54	72	66
5	Bucharest Romania	63	72	72	58	58	65
6	Yerevan Armenia	58	82	82	52	68	62
7	Batumi Georgia	52	86	86	42	72	60
8	Podgorica Montenegro	52	82	82	42	68	59
9	Tirana Albania	52	68	72	42	58	56
10	Accra Ghana	—	—	—	—	—	—
11	Amman Jordan	—	—	—	—	—	—
12	Ankara Türkiye	—	—	—	—	—	—
13	Athens Greece	—	—	—	—	—	—
14	Beirut Lebanon	—	—	—	—	—	—
15	Bratislava Slovakia	—	—	—	—	—	—
16	Budapest Hungary	—	—	—	—	—	—
17	Cairo Egypt	—	—	—	—	—	—
18	Cape Town South Africa	—	—	—	—	—	—
19	Casablanca Morocco	—	—	—	—	—	—
20	Chisinau Moldova, Republic of	—	—	—	—	—	—
21	Istanbul Türkiye	—	—	—	—	—	—
22	Jerusalem Israel	—	—	—	—	—	—
23	Johannesburg South Africa	—	—	—	—	—	—
24	Kigali Rwanda	—	—	—	—	—	—
25	Kyiv Ukraine	—	—	—	—	—	—
26	Lagos Nigeria	—	—	—	—	—	—
27	Ljubljana Slovenia	—	—	—	—	—	—
28	Marrakesh Morocco	—	—	—	—	—	—
29	Nairobi Kenya	—	—	—	—	—	—
30	Prague Czechia	—	—	—	—	—	—
31	Pristina XK	—	—	—	—	—	—
32	Punta Cana Dominican Republic	—	—	—	—	—	—
33	Riga Latvia	—	—	—	—	—	—
34	Sarajevo Bosnia and Herzegovina	—	—	—	—	—	—
35	Skopje North Macedonia	—	—	—	—	—	—
36	Tel Aviv Israel	—	—	—	—	—	—
37	Vilnius Lithuania	—	—	—	—	—	—
38	Warsaw Poland	—	—	—	—	—	—
39	Zagreb Croatia	—	—	—	—	—	—

All scores 0–100. Composite is a weighted aggregate of banking, tax, residency, luxury, internationality, privacy and family-office presence.