Which country ranks first in the 2026 Where Next Index?

In the July 2026 edition of the Where Next Index, the highest global score is 78/100, achieved by Dubai (UAE).

Which country has the best tax score in 2026 according to Where Next?

According to the 2026 Where Next Index, the highest tax score is 97/100, achieved by Dubai (UAE) in the July 2026 edition.

Which country has the highest cost of living score in 2026?

In the July 2026 edition, the highest cost of living score is 82/100, achieved by Indonesia (Bali).

Which country ranks highest for safety in 2026?

In the 2026 Where Next Index, the highest safety score is 95/100, achieved by Andorra.

Which country ranks first for business environment in 2026?

In the July 2026 edition, the highest business environment score is 90/100, achieved by Switzerland.

How is the Where Next Index global score calculated?

Each category is scored out of 100 and multiplied by its weight. Tax accounts for 20%; cost of living, safety and business environment for 15% each; health and political stability for 10% each; and climate, digital and human development for 5% each.

When is the Where Next Index updated?

Scores for published countries are recalculated once a year in the August 1 edition. On the first day of other months, an edition may add validated countries without changing their scores. Ranks may then change. A dated correction may be published at any time.

Where Next Index 2026: country ranking and scores

Category scores

All Where Next scores, country by country

The July 2026 edition publishes the global score and nine category scores for every country.

All Where Next Index scores for the July 2026 edition
Country	Global score	Tax	Cost of living	Safety	Business environment	Health	Political stability	Climate	Digital and remote work	Human development
Rank 1Dubai (UAE)	78	97	52	74	75	71	75	81	95	94
Rank 2Malta	77	84	56	81	78	76	70	87	92	92
Rank 3Andorra	75	73	55	95	64	70	85	71	85	91
Rank 4Portugal	74	56	62	87	75	72	82	86	100	89
Rank 4Switzerland	74	71	16	88	90	88	95	61	85	96
Rank 5Croatia	73	78	63	79	74	65	72	58	75	89
Rank 6Estonia	72	69	60	78	82	75	72	43	82	91
Rank 7Bulgaria	71	75	72	74	75	60	50	65	85	85
Rank 7Cyprus	71	71	55	64	77	70	68	87	92	91
Rank 8Netherlands	69	44	42	82	85	79	85	59	100	95
Rank 9Georgia	68	88	76	52	63	63	40	77	65	84
Rank 9Indonesia (Bali)	68	83	82	69	61	61	32	68	58	73
Rank 10Ireland	67	44	41	89	85	52	85	59	92	95
Rank 10Spain	67	42	61	75	71	77	55	87	100	92
Rank 11Greece	66	65	64	69	67	58	52	79	75	91
Rank 11Italy	66	49	57	72	69	78	58	74	85	92
Rank 12Costa Rica	65	65	62	67	62	64	62	67	70	83
Rank 12Thailand	65	67	73	60	65	77	25	73	83	80
Rank 13Mexico	61	72	69	44	65	72	8	86	78	79

On mobile, scroll across the table to view every category.

Highest-scoring countries

The five highest-scoring countries in six categories

The five highest-scoring countries are shown for tax, cost of living, safety, business environment, digital and remote work, and health, with their score out of 100.

Tax

Tax burden, business taxation, capital and inheritance taxation, and the simplicity and stability of the rules.

20% of the global score

1Dubai (UAE)97/100
2Georgia88/100
3Malta84/100
4Indonesia (Bali)83/100
5Croatia78/100

Edition result
According to the July 2026 edition of the Where Next Index, Dubai (UAE) ranks first for tax with 97/100.

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Cost of living

Relative level of everyday expenses and housing costs.

15% of the global score

1Indonesia (Bali)82/100
2Georgia76/100
3Thailand73/100
4Bulgaria72/100
5Mexico69/100

Edition result
According to the July 2026 edition of the Where Next Index, Indonesia (Bali) ranks first for cost of living with 82/100.

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Safety

Peace, everyday safety and national stability.

15% of the global score

1Andorra95/100
2Ireland89/100
3Switzerland88/100
4Portugal87/100
5Netherlands82/100

Edition result
According to the July 2026 edition of the Where Next Index, Andorra ranks first for safety with 95/100.

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Business environment

Economic freedom and access to major payment services.

15% of the global score

1Switzerland90/100
2Ireland85/100
2Netherlands85/100
3Estonia82/100
4Malta78/100

Edition result
According to the July 2026 edition of the Where Next Index, Switzerland ranks first for business environment with 90/100.

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Digital and remote work

Internet, online public services, coworking, nomad visas and the time difference with Paris.

5% of the global score

1Netherlands100/100
1Portugal100/100
1Spain100/100
2Dubai (UAE)95/100
3Cyprus92/100

Edition result
According to the July 2026 edition of the Where Next Index, Portugal, the Netherlands and Spain share first place for digital and remote work with 100/100.

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Health

Quality, accessibility, competence, equipment and perceived cost of the healthcare system.

10% of the global score

1Switzerland88/100
2Netherlands79/100
3Italy78/100
4Spain77/100
4Thailand77/100

Edition result
According to the July 2026 edition of the Where Next Index, Switzerland ranks first for health with 88/100.

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Where Next Index 2026 ranking

Overall ranking of 19 countries

All Where Next scores, country by country

Highest and lowest category scores in the top three

Dubai (UAE)

Malta

Andorra

Edition results

The five highest-scoring countries in six categories

Tax

Cost of living

Safety

Business environment

Digital and remote work

Health

How the nine categories are weighted

Weighting of the nine global score categories

Dates and coverage for this edition

Questions people ask about the Where Next Index

How are Where Next scores calculated?