
Countries and territories with no recurring annual property tax include Malta, Monaco, Liechtenstein, Andorra (with its small local "foc i lloc" levy), Georgia (exempt or income-based low rates), Vanuatu, Fiji, and the Cook Islands, as well as the Cayman Islands, Turks & Caicos, the United Arab Emirates, Saudi Arabia (only taxing undeveloped land via the White Land Tax), Bahrain, Oman, Kuwait, Qatar, Mauritius, and the Seychelles.


