Which country has zero income tax?

There are a few countries that have no personal income tax, or have very low personal income tax rates. Some of these countries include:

1. Monaco: Monaco is a principality on the French Riviera and is famous for its Mediterranean climate and luxurious lifestyle. Monaco does not impose any personal income tax on its residents.

2. Andorra: This small country in the Pyrenees between France and Spain has a low-tax regime and does not impose any personal income tax.

3. Bermuda: Bermuda is a British overseas territory in the North Atlantic Ocean and is known for its tourism industry and financial services sector. Bermuda does not impose any personal income tax.

4. Cayman Islands: The Cayman Islands is a British overseas territory in the Caribbean and is a major financial center. The Cayman Islands does not impose any personal income tax.

It's important to note that these countries may have other types of taxes, such as sales tax, property tax, or social security taxes, which can still have a significant impact on the overall tax burden of residents. In addition, some of these countries may have special tax arrangements or tax treaties with other countries, which can impact the tax status of residents and non-residents.