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Where Next Index scores, July 2026 edition
Each country receives one global score and nine category scores. The global score combines tax, cost of living, safety, business environment, health, political stability, climate, digital and remote work, and human development using fixed weights.
Every country in the same edition is assessed under the same rules and weights. Each published result is tied to a dated edition.
Global score calculation
Each category is scored out of 100 and multiplied by its weight. Their sum gives the global score, rounded to the nearest integer.
Score categories
Tax, cost of living, safety, business environment, health, political stability, climate, digital and human development each produce a distinct score out of 100.
The tax score combines the burden of the shared activity case, business, capital and inheritance taxation, and the system's simplicity and stability.
40% earned income + 20% business taxation + 25% capital and inheritance + 15% simplicity and stabilityThe score reverses the cost-of-living-with-rent index. A lower cost value therefore produces a higher score.
100 minus the cost of living with rent index, limited between 0 and 100Assesses peace and everyday safety while taking each country's national context into account.
70% normalised peace level + 30% everyday safety; for microstates, the result is capped at 95/100The score combines economic freedom with operational access to major international payment services.
85% economic freedom + 15% access to major payment services, according to availabilityReflects care quality, medical competence, equipment, accessibility and perceived cost.
healthcare quality index selected for the editionMeasures institutional stability and the risk of political violence or terrorism.
political stability percentile selected for the editionThe climate score combines sunshine, winter temperature, summer heat and rainy-day frequency.
Reading a score
Every result falls into one of the five levels below. The higher the score, the more favourable the category criteria are.
A very high result that signals a major strength in the Where Next assessment.
A high result that responds very favourably to the category criteria.
A solid result, with more strengths than limitations under the scoring rules.
A mid-range result where strengths and limitations are more evenly balanced.
A low result that reveals significant limitations for the assessed category.
Understanding the tax score
Taxation varies with income, activity, legal structure and personal circumstances. To publish a consistent score, Where Next applies the same reference scenario to every country.
This scenario calculates the earned-income component, which accounts for 40% of the tax score. The remaining 60% assesses business taxation, capital and inheritance, and the system's simplicity and stability.
Updates
Scores for published countries are updated once a year on August 1. New countries may be added on the first day of other months, and a dated correction may be published if a significant error is confirmed.
A new edition may include countries whose complete scores have been validated. Scores for already published countries stay fixed; their ranks may change when new countries enter.
Available data is recalculated for every country and a new annual edition becomes the active edition.
A confirmed significant error may lead to a corrective edition that is clearly dated and identifiable.
Edition currently displayed: July 2026, published on July 15, 2026. Earlier editions remain identifiable so that a previously cited score can still be checked.
View the update logFrequently asked questions
Calculation, categories, taxation, score meaning and the update calendar.
Where Next publishes one global score and nine category scores: tax, cost of living, safety, business environment, health, political stability, climate, digital and remote work, and human development. In the July 2026 edition, these ten scores are published for 19 countries.
The nine category scores are multiplied by their fixed weights and then added together. The sum is rounded to the nearest integer to produce the global score out of 100.
Each category has its own formula and criteria. Values are transformed using the category's scoring rules, then limited to a scale from 0 to 100.
The tax score combines four components: earned income 40%, business taxation 20%, capital and inheritance 25%, and simplicity and stability 15%. The same reference tax case is applied to every country.
The tax burden depends on income, activity and legal structure. The shared scenario provides the same basis for calculating the earned-income component, which accounts for 40% of the tax score.
A score of 70/100 falls within the “Very attractive” level, which covers results from 70 to 84. This level is determined automatically from the score.
Existing scores are recalculated in the annual August 1 edition. Other monthly editions may add new countries. The edition currently displayed is July 2026, published on July 15, 2026.
Published scores
The Index publishes the global scores, category scores and ranks produced by this methodology.
Every category is assessed out of 100 under the same rules for all countries in the edition.
Tax accounts for 20%; cost of living, safety and business environment for 15%; and the remaining categories for 10% or 5%.
The contributions are added with their decimals, then the global score is rounded to the nearest integer.
Calculation example
The scores and weights below are those used in the July 2026 edition.
| Category | Score | Weight | Points |
|---|---|---|---|
| Tax | 97 | 20% | 19.4 |
| Cost of living | 52 | 15% | 7.8 |
| Safety | 74 | 15% | 11.1 |
| Business environment | 75 | 15% | 11.25 |
| Health | 71 | 10% | 7.1 |
| Political stability | 75 | 10% | 7.5 |
| Climate | 81 | 5% | 4.05 |
| Digital and remote work | 95 | 5% | 4.75 |
| Human development | 94 | 5% | 4.7 |
Score before rounding: 77.65. Published score: 78/100.
25 points each for sunshine, mild winters, summer heat and low rainy-day frequencyThe score combines Internet, nomad visas, coworking, digital public services and the time difference with Paris.
Internet 30 points + nomad visa 20 + coworking 20 + digital public services 15 + time difference with Paris 15Summarises three structural living conditions: life expectancy, education and standard of living.
human development indicator selected for the edition × 100