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Best “Plan B Citizenship” by Investment programs in 2026

Instead of freedom of travel and low taxation, applicants for second “Plan B” citizenships in 2026 are seeking risk management and geopolitical insulation. This means that the passport value of neutral countries (like Austria) or distant ones (like São Tomé and Príncipe) becomes a guaranteed safe haven during turbulent times.

Another interesting issue is that after almost half a decade of investors’ passport schemes, not only the passport but also the right of physical residency has become crucial.

Which are the best countries with citizenship or residency by investment programs far away from risk zones in 2026?

Interestingly, there are three excellent choices in Europe: Austria, Monaco and Switzerland. These states guarantee your and your family’s security. You can become an Austrian resident as an independent professional, a Swiss resident as an investor, or a Monégasque resident with a bank deposit.

In South America, Paraguay is the best choice; this country is far away from all international tensions in the heart of the continent.

In Africa, Cabo Verde is considered the safest country. The archipelago is far from the mainland, has never entered a war, and is traditionally one of the most peaceful nations in the world. On the other hand, Mauritius shares the same characteristics, and you can become a resident through an investment of $50,000 for a trade license.

Regarding citizenship by investment programs, there are several low-risk countries. Perhaps the passport schemes of Turkey or Jordan are not the best during a global conflict, but in Oceania or the Caribbean, the danger may not reach you.

Vanuatu is so far away in Oceania that it is clear nobody will invade or bomb it. It is one of the fastest and most affordable citizenship by investment programs. The paradise island nation of São Tomé and Príncipe offers its passports for $90,000. These islands are not only peaceful but nowadays also offer a modern lifestyle and good connections.

There are five Caribbean countries with “CIP” schemes: St. Kitts and Nevis, Dominica, Antigua and Barbuda, Saint Lucia, and Grenada. All of these nations are totally worthless from a strategic point of view, but Grenada has one more special benefit: the country is self-sustaining.

Do you wish to find the safest Plan B country for you and your family? At Discus Holdings Ltd, we help you plan the best location, offering freedom of travel, low taxation, and a secure future.

Best “Plan B Citizenship” by Investment programs in 2026 - Discus Holdings Instead of freedom of travel and low taxation, applicants for second “Plan B” citizenships in 2026 are seeking risk management and geopolitical insulation.

Countries with Territorial Taxation and Residency by Investment Programs in 2026

Which countries allow you to become a resident without paying personal tax on your foreign-sourced income in 2026?

While territorial taxation is evaporating for large corporations, it is still a viable and legal path for individuals. In the era of the digital nomad, countries are competing to attract global talent by encouraging them to reside and spend locally. Territorial taxation means that only income generated within the country is taxed, while foreign-sourced income remains tax-free.

Today, more than 40 countries allow residents to legally avoid taxes on foreign earnings. Most of these jurisdictions satisfy all international requirements (OECD, US, EU), ensuring their residents remain 100% compliant.

Europe: Selective Opportunities

In Europe, few opportunities remain to secure residency and enjoy territorial structures:

- Portugal: Following recent legislative shifts, it has become extremely challenging to qualify for the original flat-tax benefits.
- Greece: Investor residents can opt for an annual lump-sum tax of €100,000 on all foreign-sourced income.
- Italy: Offers a premium lump-sum solution; the fixed annual tax is now €200,000.
- Monaco: Has secured its traditional status, maintaining zero personal tax on any income.
- Cyprus: The Permanent Residency by Investment program allows for "non-dom" status, granting 0% tax on dividends and interest for 17 years.
- Malta: Remains an advantageous solution. Under its remittance-based system, foreign income that is not brought into the country is considered "non-dom" income and is tax-exempt.

The Americas: The Purest Territorial Systems

- Panama: Operates a classic territorial tax system where all foreign income is tax-exempt.
- Paraguay: Continues to offer full tax exemptions for foreign-sourced income, making it one of the most accessible options in the region.
- Costa Rica: Maintains its territorial tax status, popular with both investors and remote workers.

Asia & The Middle East: High-Growth Hubs

- United Arab Emirates (UAE): Remains the most popular global solution, as there is still no personal income tax for individuals.
- Thailand: The Asian country recently updated its regulations, moving closer toward a worldwide taxation model.
- Malaysia: Continues to offer territorial taxation; under current law, all foreign-sourced income is tax-exempt until the end of 2036.

Secure Your "Plan B"

Do you want to obtain a residency permit in a country with territorial taxation? Our team at Discus Holdings Ltd has more than 30 years of experience supporting investors in creating secure "Plan B" strategies in low-tax jurisdictions. Ask for a consultation, and let’s plan your next step together!

Countries with Territorial Taxation and Residency by Investment Programs in 2026 - Discus Holdings Discover which countries offer residency with 0% tax on foreign-sourced income in 2026. Comparing territorial tax systems in Europe, the Americas, and Asia.

Recent shifts in territorial taxation worldwide

Increasingly, countries are abolishing the right to opt out of paying taxes on foreign-sourced income. Let’s take a look at the latest changes.

The United Kingdom abolished its "non-dom regime" in April 2025. Previously, non-domiciled residents could pay taxes only on the foreign income remitted into the country. Now, there is a short four-year "grace period" for recently arrived residents. Everyone else must pay taxes on their worldwide income.

Italy has a "lump-sum" or "flat-tax" system; however, the government has doubled the minimum annual tax from 100,000 euros to 200,000 euros.

Guernsey and Jersey have reformed their traditional offshore tax systems, and restructuring is still ongoing in 2026. Both Channel Islands are reforming their fiscal frameworks to comply with international standards.

Thailand has changed its remittance-based territorial tax solution. If you stay more than 180 days per year in Thailand, you are considered a tax resident and must pay taxes on your foreign-sourced income (specifically on amounts earned after 2023). LTR (Long-Term Resident) visa holders, however, remain exempt from these new tax rules on foreign-sourced income.

Uruguay has surprised new residents with updated regulations on foreign-sourced passive income. From 2026, only high-net-worth investors can be exempted from taxes on foreign-sourced income for eleven years, provided they invest at least two million dollars in real estate or $100,000 into an innovation/research fund. Other newcomers must pay the local 12% flat tax.

Colombia moved aggressively to tax the worldwide income. The highest tax rate for residents is now 41%.

Taxes are only one - though significant - issue when deciding to obtain a new residency or citizenship. Freedom of travel, a territorial tax system, and a secure future for the family have always been the most important drivers. If you need to structure your taxes, reduce your tax burden, or become internationally tax-compliant, you should seek our advice.

We have more than three decades of experience at Discus Holdings Ltd. Contact us today, and let’s plan your new physical residency or citizenship and tax structure together.

Shifts in territorial taxation worldwide 2026 - Discus Holdings Increasingly, countries are abolishing the right to opt out of paying taxes on foreign-sourced income. Let’s take a look at the latest changes.

Reduced Fee for Nauru Citizenship and Passport Until July 2026!

With a starting investment of $90,000 USD, Nauru now offers one of the most competitive citizenship programs in the world - outpacing current costs in Vanuatu, São Tomé, and Sierra Leone.

The Nauruan government has introduced a temporary $25,000 USD reduction on the initial contribution fee, valid for all qualifying applications submitted by June 30, 2026.

Investing in Resilience: The ECRC Program

Nauru's Economic and Climate Resilience Citizenship (ECRC) Program is unique. As the smallest independent and island nation of just 12,000 residents and 21 square kilometres, Nauru is on the frontlines of the global climate crisis. Decades of phosphate mining left the island's interior destroyed, while rising sea levels now threaten the low-lying coastal communities.

Your investment directly funds the "Higher Ground Initiative." This massive national project aims to relocate the population from the vulnerable coastline to the "Topside" plateaus, which sit roughly 20 meters above sea level. By obtaining citizenship, you are not just securing your own travel freedom; you are financing the survival of a nation.

The 2026 "Special Project" Pricing for Nauru Citizenship

Until the end of June, Nauru has simplified and lowered its fee structure to make the program more accessible:

- Main Contribution: $90,000 USD (Reduced from the standard $115,000 USD).
- Application Fees: Now only $5,000 USD for the principal applicant (a significant drop from previous rates).
- Dependent Fees: Only $2,000 USD for dependent teenagers and adults.
- Due Diligence: Fees have also been streamlined to $6,000 USD for the main applicant and $3,000 USD for dependents.

Why Choose Nauru's passports in 2026?

A Nauruan passport offers visa-free access to roughly 90 destinations, including key hubs like Hong Kong, Singapore, and the UAE. With a processing time of just three to four months and no residency requirements, it is a fast, legal, and impactful solution. The passport and citizenship of Nauru not only guarantee the freedom of travel, but are also great tools to secure the future of your family.

Secure your global mobility while supporting climate action.

Contact our experts at Discus Holdings Ltd today to navigate these recent price changes and start your application before the July deadline.

Reduced Fee for Nauru Citizenship and Passport Until July 2026! - Discus Holdings Nauru's government has lowered the citizenship investment fee by $25,000 until June 30, 2026. Secure your second passport for $90,000

Why do you need a second citizenship more than ever in 2026?

Citizenship has become a common commodity, with numerous offers available from countries all over the world. As costs and professional fees have decreased, it is now possible to find legitimate investment opportunities that offer a passport in exchange for your capital.

By 2026, the world has witnessed a total transformation of the global political and economic landscape. To understand the necessity of a second or dual citizenship, one only needs to remember how the USA and the EU fought against these schemes as recently as 2024. Today, there are 16 active citizenship programs, with several newly announced schemes allowing investors to obtain dual or multiple citizenships.

How can a second citizenship in 2026 increase your personal and financial security?

You must be prepared for the shifts in the international political scene that have already begun to affect your inner circles. You must consider the security and future of your:

- Family
- Personal Affairs
- Business Interests

With dual or multiple citizenship in 2026, you can diversify your business operations and taxation while creating a "safe haven" for your family. You are not required to live in the country of your second citizenship; in many cases, you do not even have to visit the country to complete the process. Requirements always depend on the specific regulations of the host nation.

How much does it cost to invest in a second citizenship in 2026?

The year 2025 began with a significant fee increase from Caribbean CIP countries (St. Kitts, Antigua and Barbuda, Grenada, St. Lucia, and Dominica) as they unified their pricing and investment thresholds. However, this price hike allowed other countries to enter the market with more affordable alternatives to traditional Caribbean options.

In Africa, countries like Sierra Leone, São Tomé and Príncipe, and Botswana now offer competitive solutions. For instance, São Tomé and Príncipe requires an investment of $90,000, while a passport from Botswana requires only $75,000.

Are you looking for the most secure way to obtain a second citizenship in 2026? Seek expert support. At Discus Holdings Ltd, our job is to guide you through this complex and challenging process!

https://discusholdings.com/news/2026/02/16/second-citizenship-2026

Why do you need a second citizenship more than ever in 2026? - Discus Holdings Citizenship has become a common commodity, with numerous offers available from countries all over the world.

How did Paraguay become the best South American residency option?

Paraguay is considered the "last free country," according to its citizens and residents. Foreign-sourced income is tax-exempt, the people are friendly, and the cost of residency permits is affordable.

Paraguay is a country where you can rent a one-bedroom flat in a tower for $750 USD or a small house with a beautiful garden for $120 USD. The best restaurant in the capital city of Asunción offers a Brazilian-style "all-you-can-eat" dinner for $25 USD.

The number of applicants for residency permits in Paraguay grew by 50% last year. Paraguay offers solutions ranging from digital nomads to large businesses wishing to operate within the MERCOSUR zone.

Residency options in Paraguay:

- Temporary residency: You can become a temporary resident if you arrive from a visa-free country.

- Permanent residency: After two years, Paraguay's temporary residents can apply for permanent status.

- SUACE residency by investment program: In exchange for an investment of $70,000 USD, investors can obtain a permanent residency permit for Paraguay.

- Movie Investment Cultural option for the Permanent Residency Permit of Paraguay: Discus Holdings Ltd has exclusive rights to support applicants in becoming permanent residents of Paraguay through a cultural investment of $40,000 USD. In cooperation with Deep Jungle Studios and INAP (Instituto Nacional del Audiovisual Paraguayo), it is a unique and limited opportunity to become a permanent resident of Paraguay.

How does the Cultural Investment option for Permanent Residency in Paraguay work?

Investors can contribute to the next documentary movie from Deep Jungle Studios and obtain shares in the project. The studio, registered in Paraguay, is the most well-known film crew in the Paraguayan documentary scene, with millions of viewers per month. In exchange for the investment, the applicant can become a permanent resident.

Do you want to become a permanent resident in Paraguay?

Contact our experts and start your process, as the number of investors is limited for the cultural option.

How did Paraguay become the best South American residency option? - Discus Holdings Paraguay is considered the last free country, according to its citizens and residents. Foreign-sourced income is tax-exempt, the people are friendly, and the cost of residency permits is affordable.

Waiting time for citizenship doubles for Portuguese Golden Visa holders

Portuguese Golden Visa holders must wait 10 years for citizenship. The Portuguese legislators voted to amend the Immigration Law and extend the waiting time for residents to become citizens. EU and Lusophone citizens must wait 7 years; all other nationalities must wait 10 years for the Portuguese passport instead of the previous five years.

It means that Portuguese Golden Visa holders have to wait twice as long, ten years instead of five, to obtain citizenship.

According to experts, the naturalisation timeline is 10 to 13 years for investor immigrants. Also, children born in Portugal can only obtain citizenship if at least one of the parents has been residing for at least five years in the country. Another new requirement is the language, culture, history, and national symbols.

Moreover, residents who have served more than two years in prison can not apply for Portuguese citizenship. Citizens sentenced to prison terms of more than four years may have their citizenship revoked.

The new law protects the residents who have already applied for naturalisation, but not the residents who have not started their application for citizenship.

One of the competitive advantages of the Portugal Golden Visa was the relatively fast naturalisation. Compared to other EU nations with Golden Visas, the ten-year waiting time is long. Only in Latvia must the investors wait ten years for citizenship. In Greece, the waiting time is seven years, in Hungary, eight years.

There is one advantage that remains: the minimal physical residence requirement. It is still enough to stay seven days in the first year, 14 days in the subsequent two-year periods.

Does this new legislation change the European residency by investment market?

Definitely. The ultimate goal of immigration is always to obtain citizenship. The certificate of citizenship and the passports guarantee the rights of the applicants and allow all the benefits of an EU citizenship. If the waiting time doubles for the naturalisation, the investors will go after the more affordable residency by investment visas and the faster citizenship processes.

Do you want to become a citizen of the European Union through a residency by investment program? Discus Holdings Ltd’s experts are ready to find the best solution for you and your family.

Waiting time for citizenship doubles for Portuguese Golden Visa holders - Discus Holdings The Portuguese legislators voted to extend the waiting time for residents to become citizens. EU and Lusophone citizens must wait 7 years; all other nationalities must wait 10 years for the Portuguese passport instead of the previous five years.

Romania may launch the newest EU Residency by Investment Program

The Romania Golden Visa Program offers non-EU citizens a renewable temporary residence permit for five years, provided a minimum investment of 400,000 euros.

A bill introduced by the current Romanian government, analysed by proposes the Residency by Investment Program, officially known as the "Golden Visa" Program, which offers non-EU citizens a renewable temporary residence permit for five years, provided a minimum investment of 400,000 euros is made in Romania. Successful investors may apply for Romanian citizenship after five years.

Investment options for the Romania Residency by Investment Program

- Purchase of Romanian government securities (minimum 400,000 euros) with a maturity of at least 5 years;
- The purchase of real estate worth at least 400,000 euros, maintained for at least 5 years;
- Investments in investment funds authorised by the ASF for at least 400,000 euros;
- The purchase of shares in Romanian companies listed on the stock exchange is worth at least 400,000 euros.

Comparing the Romania Golden Visa to other EU residency by investment programs

There are several residency-by-investment programs in the European Union. Interestingly, the new possible option from Romania is not the cheapest one. The most popular schemes attract investors with different options and minimum investment amounts. However, the most preferred residency by investment programs all offer more affordable solutions than the Romanian scheme. For example, the cheapest real estate option of the Greek Golden Visa is only 250,000 euros. Meanwhile, in Portugal, the cultural option’s cost is 250,000 euros. The Hungarian Guest Investor Program also offers an investment option of 250,000 euros.

However, the Romanian Golden Visa is still not active, and the final decision is in the hands of the legislators.

Do you want to become a European resident through investment? Discus Holdings Ltd is one of the most experienced immigration-related service providers in the European Union, with over 30 years of success behind us. Ask for a consultation to find the best solution for you to become an EU residency holder!

Romania may launch the newest EU residency by Investment Program - Discus Holdings The Romania Golden Visa Program offers non-EU citizens a renewable temporary residence permit for five years, provided a minimum investment of 400,000 euros.

Consequences of the new EES (EU Entry/Exit System)

Since October 2025, all non-EU citizens must pass the EU’s EES system, except for residents of the Schengen zone. Together with the additional upcoming ETIAS registration, travelling to the European Union became more time-consuming and complex.

The EES (EU Entry/Exit System) is a traveller registration process. There are two ways to register.

You can arrive in Europe and pre-register through the “Travel to Europe Mobile Application” or register yourself upon arrival in the Schengen zone at the border kiosks.

Both methods include scanning the passport, taking a photo, and registering the fingerprints. After the successful process, you can track your entry and exit data, rather than relying on traditional physical passport stamps.

Who needs to register in the EES?

Most of the non-EU citizens or residents must register if they wish to enter the Schengen Area for a short stay. Short stay is a maximum of 90 days within six months.

Moreover, even visa-exempt travellers (including the US, UK, Canada, etc) also must pre-register. Children have to pass the EES as well, because their passport only contains a facial scan, but not fingerprints.

Not only did Europe launch pre-registration for travellers. The US has the Electronic System for Travel Authorisation (ESTA), the UK launched the Electronic Travel Authorisation (ETA) Australia is considering implementing a similar system.

The bad news is that in 2026, the European Union will launch the ETIAS European Travel Information and Authorisation System. And it is an additional different pre-registration requirement before arriving in the EU. The freedom of travel and the possibility to travel fast are vanishing, it is better to prepare and guarantee barrier-free travel.

How can you avoid the EES?

Non-EU citizens who are residents of the European Union are exempt from the EES processes. If you wish to travel without obstacles, the best solution is to become a resident. If you wish to do business or live in the European Union, you must become a resident; the travel pre-registration is only the newest additional condition.

Usually, the non-EU citizens come to work or study and obtain a temporary and later a permanent residency permit in Europe.

However, there are three ways to fasten up the process and receive a permit which allows you to become a long-term resident:

- International protection
- Family reunification
- Residency by investment programs.

The most streamlined way to become a resident is to invest in Europe. Several EU countries offer residency by investment programs, including Greece, Hungary, Italy, Latvia, Malta, Portugal, and Cyprus. The latest news is that Romania is also considering launching a program for investors.

Discus Holdings Ltd is one of the most experienced investor immigration expert service providers in Europe.

Consequences of the new EES (EU Entry/Exit System) - Discus Holdings Since October 2025, all non-EU citizens must pass the EU’s EES system, except for residents of the Schengen zone.

Looking for a low-tax residency permit in a tax-compliant country?

Are you seeking a country that offers low taxes, investment-based residency, and full compliance with international tax regulations?

Let’s review the European Union’s official list of cooperative countries - those with no pending commitments to align with international tax standards, specifically regarding the Automatic Tax Information Exchange. This list identifies non-EU jurisdictions that fully cooperate with EU requirements. Although EU Member States are not included, it is notable that Malta and Hungary both offer lower tax rates within the EU.

Residency by investment:
Countries offering residency by investment: Georgia, Guernsey, Botswana, Cayman Islands, Cabo Verde, Costa Rica, Isle of Man, Jersey, Malaysia, Monaco, Qatar, Switzerland, United Arab Emirates, and Uruguay.

Countries offering citizenship by investment include Dominica, Grenada, Nauru, Saint Kitts and Nevis, and Saint Lucia.

There are also high-tax countries with citizenship by investment and residency by investment programs. It is worth comparing Argentina, Canada, the US, New Zealand, and other developed countries with high tax burdens to locations with tax-neutral options.

This list highlights countries with significantly lower taxes than those in Northern countries, while still complying with international tax directives. Although US and European countries seek to retain taxpayer funds, if you relocate and become a tax resident in a low or no-tax jurisdiction, your home tax authority can only recognize taxes paid elsewhere.

Do you have to live in the country of your tax residency?

It depends on the chosen jurisdiction. In Europe, it is enough to visit Malta, or Paraguay, which allows its permanent residents to visit the country once every three years. However, the general rule is that if you spend more than six months (183 days) in a country, you become tax resident there.

Do you want to lower your taxes through 100% internationally tax-compliant options? We have more than three decades of experience at Discus Holdings Ltd. Request a consultation and let us help you find the right jurisdiction.

Looking for a low-tax residency permit in a tax-compliant country? - Discus Holdings Let’s review the European Union’s official list of cooperative countries—those with no pending commitments to align with international tax standards, specifically regarding the Automatic Tax Information Exchange.

How to Choose a Tax Residency to Reduce Your Taxes

Tax planning can be complex. We offer a list of countries where you can establish tax residency with lower or no taxes through investment, using transparent and internationally compliant processes.

If you currently reside in a high-tax jurisdiction and are able to relocate, there are fully legal options available in low or no-tax countries to reduce your tax burden.

Most low-tax countries employ the so-called territorial tax system. It means that you pay tax only on your local (onshore) income. And your foreign-sourced (offshore) income is tax-exempt.

Notably, most countries offering residency or citizenship by investment programs also have a territorial tax system.

The European Union created the most comprehensive list of third countries regarding their international tax compliance policies. Moreover, the list divides the sovereign nations into three categories:

- Non-cooperative with the EU
- Cooperate with pending commitments and
- Cooperate with the EU without pending commitments.

Among countries not cooperating with high-tax jurisdictions, Vanuatu offers a leading citizenship by investment program.

Russia also provides a lesser-known option. Panama, recognised as a significant financial centre, offers low taxes and strong privacy protections. Its Friendly Nations Visa program has attracted many applicants in recent years.

Among the countries that cooperate with the EU but have pending commitments, we can find Antigua and Barbuda, which has one of the most luxurious and advantageous citizenship and investment programs. The beautiful Caribbean island nation attracts investors with its tax-neutral daily life. It means that there are no income, inheritance, wealth, or capital gain taxes.

We will continue with countries that fully cooperate with the EU on tax matters in the next section. If you would like to discuss your tax residency options, please contact our experts at Discus Holdings Ltd.

How to Choose a Tax Residency to Reduce Your Taxes - Discus Holdings Tax planning can be complex. We offer a list of countries where you can establish tax residency with lower or no taxes, using transparent and internationally compliant processes.