Lump Sum Tax Program
A $5,000 minimum annual advance payment of the 5% personal income tax, credited against your final income tax liability. A predictable baseline for eligible Próspera residents.
How It Works
The Lump Sum Tax Regime allows eligible natural persons who are residents of Próspera ZEDE to pay a fixed $5,000 USD as a minimum annual advance payment of Natural Person Income Tax under the Tax Statute. That payment is credited against your final income tax liability for the year.
This program provides a simple, predictable tax solution for individuals who are not tax residents of any other jurisdiction and commit to establishing a business presence in Próspera.
Eligibility Requirements
Tax Treatment
Your $5,000 payment is credited against your Natural Person Income Tax liability under Parts 2, 3, and 4 of the Tax Statute for the relevant year. $5,000 is the annual minimum: where your computed liability for the year exceeds it, the balance remains payable.
Participants also remain liable for Value Added Tax (VAT), property taxes, and other fees or charges.
Important: Please Read
This program is not available to U.S. citizens or other persons subject to U.S. tax residency. The Lump Sum Tax Regime requires that you not be a tax resident of any other jurisdiction, and the United States taxes its citizens on worldwide income regardless of where they live.
This page is informational only and does not constitute legal or tax advice. Tax residency and personal tax obligations vary by individual circumstances and home jurisdiction. Everyone considering this program should consult their own legal and tax counsel before making any election.
Our Distribution Partner
Apply for the Lump Sum Tax Program through our official distribution partner.
Nomad Layer