About Holy See's Tax System
Holy See, located in Europe, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.
With a corporate tax rate of 0% and a top personal income tax rate of 0%,Holy See ranks among the more tax-friendly jurisdictionsin our World Tax Index with an overall score of 93/100.
Tax Information
0%
Not a commercial jurisdiction, no corporate tax.
0%
TerritorialNo personal income tax.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Citizenship Pathways
Holy See offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
Citizenship is not primarily based on heritage. It can be acquired if a child (under 12) is the legitimate child of a citizen, but it is not automatic and is tied to the parent's status.
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