Malta ranks first, then Poland and the Netherlands, out of 30 destinations open to this example profile.
The example profile
- American citizen
- Aged 40 to 49
- $150k to $300k business income
- $250k to $1M saved
How this ranking was made
Malta ranks first for Americans to get a second passport, then Poland and the Netherlands, out of 30 destinations OmniFlag's fit scorer finds open to this example profile: an American citizen aged 40 to 49, single, after a second citizenship, with business income of $150k to $300k a year and $250k to $1M in savings. The ranking weighs second citizenship, then lifestyle, climate, or safety. Each entry names the route this profile clears there and the cited figure to read it by. A different income, age or passport changes the order, so the ranking is an example, not a recommendation.
Moving does not end US tax
US citizens and green-card holders keep US federal tax obligations wherever they live (citizenship-based taxation).
IRS, US citizens and resident aliens abroad
Free. No card. Every page about a place stays free.
Already considering somewhere? Name up to three and see where they rank.
- 1
MaltaRemote workInvestorSources verified 2026-07-21- 5 years of residenceAcquisition of citizenship, Community Malta Agency
- Kept on naturalisationAcquisition of citizenship, Community Malta Agency
- $3,750 a month, Remote workNomad Residence Permit FAQs, Residency Malta Agency
- 2
PolandEU long-term residenceTemporary to permanent residenceSources verified 2026-08-14- 3 years of residenceRecognition as a Polish citizen (Ministry of Interior and Administration)
- Kept on naturalisationCitizenship Act, Art. 3 (Dziennik Ustaw 2018 poz. 1829)
- EU long-term residencePermit for residence of a long-term EU resident (Office for Foreigners)
- 3
NetherlandsBusiness investmentSources verified 2026-08-07- 5 years of residence, legal residence, and normally at the cost of your current nationalityBecoming a Dutch citizen (Government of the Netherlands)
- Given up on naturalisationGiving up citizenship of other countries (Government of the Netherlands)
- $5,139, Business investment, and a registered Dutch company with accountant-signed accountsAppendix Proof of income, treaty self-employment (IND)
- 4
IrelandEconomic self-sufficiencySources verified 2026-08-07- 5 years of residence, reckonable residence, out of the last 9 yearsBecoming an Irish citizen through naturalisation (Citizens Information)
- $4,758 a month, Economic self-sufficiency, plus a lump sum covering the cost of an Irish homeRetiring to Ireland (Citizens Information)
- 5
GermanyBusiness investmentSources verified 2026-08-07- 5 years of residence, and an unlimited right of residence before you applySection 10 StAG, naturalisation (gesetze-im-internet.de)
- Kept on naturalisationSection 10 StAG, naturalisation (gesetze-im-internet.de)
- Business investment, assessed on your business, with no published capital minimumSection 21 AufenthG, self-employment (gesetze-im-internet.de)
- 6
LatviaCompany equity investmentReal estate purchaseSubordinated bank depositSources verified 2026-07-12- 5 years of residenceNaturalisation (PMLP)
- Kept on naturalisationDual citizenship (PMLP)
- $50,000, Company equity investmentShare capital investor residence permit (PMLP)
- 7
Antigua and BarbudaGovernment fund donationReal estate purchaseUniversity fundSources verified 2026-07-12- No residence period requiredCitizenship (Antigua and Barbuda Citizenship by Investment Unit)
- $230,000, Government fund donationNational Development Fund investment option (Antigua and Barbuda Citizenship by Investment Unit)
- 8
GrenadaNational Transformation FundReal estate purchaseReal estate sharesSources verified 2026-08-23- No residence period requiredAct No. 3 of 2019, Grenada Citizenship by Investment (Amendment) Act, s. 4, in force 24 May 2019 (laws.gov.gd)
- Kept on naturalisationFrequently asked questions, Citizenship and Passport, Investment Migration Agency Grenada (imagrenada.gd)
- $235,000, National Transformation FundS.R.O. 12 of 2024, Grenada Citizenship by Investment (Amendment) Regulations (laws.gov.gd)
- 9
Saint Kitts and NevisGovernment fund donationReal estate purchaseSources verified 2026-07-12- No residence period requiredSaint Kitts and Nevis citizenship by investment FAQs (Citizenship by Investment Unit)
- Kept on naturalisationDual citizenship in St Kitts and Nevis (Citizenship by Investment Unit)
- $250,000, Government fund donationSustainable Island State Contribution (Citizenship by Investment Unit)
- 10
CyprusPassive income (rentista)InvestorRemote workSources verified 2026-09-11- 7 years of residenceCypriot Citizenship by Naturalization, form M127 (Ministry of Interior, Gov.cy)
- Kept on naturalisationRenunciation of Citizenship / Nationality (Ministry of Interior, Gov.cy)
- $911 a month, Passive income (rentista)Immigration Permits, categories A to F (Migration Department, Gov.cy)
20 more destinations are open to this profile. See every dossier.
Before you go: leaving the United States
Every other country on this site lets you stop being tax resident by leaving it. The United States does not. The obligation follows the passport, and the only door out is expatriation, which is priced and filed.
USD 2 million
Net worth of USD 2 million on the expatriation date makes you a covered expatriate on its own, with no inflation adjustment to the threshold.
Internal Revenue Service
USD 890,000
The deemed-sale gain is reduced by USD 890,000 for calendar year 2025. Everything above that is taxable in the year you go.
Internal Revenue Service
USD 206,000
Average annual net income tax above USD 206,000 for 2025, measured over the 5 years before you leave, is the first of the three tests.
Internal Revenue Service
USD 10,000/yr
Not filing Form 8854 costs USD 10,000 a year and can make you a covered expatriate regardless of your wealth.
Internal Revenue Service
The IRS. Sources verified 2026-08-20.
Common questions
Which country ranks first for Americans to get a second passport?
Malta, then Poland and the Netherlands, for the example profile on this page: an American citizen aged 40 to 49, single, after a second citizenship, with business income of $150k to $300k a year and $250k to $1M in savings. A different income, age or passport changes the order.
What does this ranking assume?
It ranks every destination OmniFlag covers for an American citizen aged 40 to 49, single, after a second citizenship, with business income of $150k to $300k a year and $250k to $1M in savings, weighing second citizenship, then lifestyle, climate, or safety. A destination appears only where this profile qualifies for at least one residence route.
What does leaving the United States involve?
Net worth of USD 2 million on the expatriation date makes you a covered expatriate on its own, with no inflation adjustment to the threshold. The deemed-sale gain is reduced by USD 890,000 for calendar year 2025. Everything above that is taxable in the year you go. The United States dossier carries the full cited record.
How do I get a ranking for my own situation?
Answer the intake and the same scorer ranks every destination against your own income, age, passport and reasons, with every figure cited to its source.
Your own ranking
The order above is for the example profile. The same scorer ranks every destination against your income, age, passport and reasons, and returns your Report with every claim cited.
Free. No card. Every page about a place stays free.
Already considering somewhere? Name up to three and see where they rank.
OmniFlag helps you research and plan. It is not a law firm or tax advisor and does not give legal or tax advice. Confirm anything you act on with a licensed professional.