A check mark only appears when the engine does the work.
Modeled
This tax is computed in your projection. The number is real.
Does not apply
The tax does not exist or does not reach a US retiree there. Not a gap.
What is modeled, country by country.
| Country | Income tax and treatyResidence income tax on your US pensions, withdrawals and gains, and how the US tax treaty splits the bill. | Social charges and wealthExtra layers on top of income tax: social charges, solidarity surtaxes, and annual net-worth (wealth) taxes. | Succession and estateInheritance tax the country levies on your estate or your heirs when you pass it on. | Health (annual)What public-scheme contributions and private insurance actually cost a US retiree each year. |
|---|---|---|---|---|
| France | Bespoke US-France treaty: exemption-with-progression (taux effectif), per-basket FTC | CSG/CRDS social charges, PFU, IFI wealth tax, CEHR surtax | Droits de succession: kinship, PACS, reserve, EU 650/2012, treaty note | Income-tested CSM (PUMA) plus mutuelle premium |
| Spain | Residence IRPF via the higher-of-two engine | Patrimonio plus the national Solidarity Tax (ISGF), modeled | ISD: state scale 7.65-34%, spouse NOT exempt (modeled) | Researched annual premium model |
| Italy | 7% pensioner regime plus its 10-year sunset to ordinary IRPEF (modeled as a horizon risk) | IVIE/IVAFE waived under the 7% pensioner regime | Imposta di successione: 4% over EUR 1M (direct line), 8% for an unmarried partner (modeled) | SSN voluntary contribution (7.5%/4% tiers), modeled |
| Portugal | Residence IRS via the higher-of-two engine | Solidarity tax sits inside the income brackets; AIMI is situs-only | Inheritance tax abolished in 2004 (10% stamp duty exempts close family) | Researched annual premium model (SNS is near-zero premium) |
| Ireland | Higher-of-two engine; US Social Security is treaty-exempt from US tax (Ireland-only, Art 18(1)(b)) | No wealth tax; USC/PRSI do not reach US Social Security | CAT: flat 33%, spouse/civil-partner exempt, cohabitant NOT (modeled) | Researched annual premium model |
| Greece | Flat 7% pensioner regime via the higher-of-two engine | Special solidarity surtax abolished; no wealth tax | Inheritance tax: Category A/B/C scales 1-40%, EUR 150k/30k/6k exemptions (modeled) | Researched annual premium model |
| Mexico | ISR scale plus the separate 10% surtax on US-source dividends (modeled) | No wealth tax (the dividend surtax is tracked under income) | No inheritance tax (gifts/bequests between close family exempt, LISR 93) | Researched age-banded premium model |
| Costa Rica | Territorial system, no US tax treaty: US-source income is not taxed | No wealth tax reaching a retiree portfolio | Inheritance tax repealed | Caja (CCSS) contribution on the visa-declared minimum, modeled |
| Panama | Territorial system, no US tax treaty: US-source income is not taxed | No wealth tax | No inheritance tax | CSS voluntary buy-in on the visa-declared minimum, modeled |
| Thailand | LTR visa exempts foreign-source income remitted to Thailand | No wealth tax | Inheritance tax allowance (~THB 100M / heir) clears nearly every plan | Age-banded private premium with the insurability cliff, modeled |
Not a gap. Genuinely does not apply.
A dash means the tax does not reach a US retiree in that country. It shows for one of three reasons:
- The country only taxes locally earned income (a territorial system), so your US-source income is not taxed there.
- The tax does not exist.
- The exemption threshold clears virtually every retirement plan.
Coverage data is updated as models are added. See the matrix above for the current state. Security and privacy.