{"id":15975,"date":"2026-05-14T12:49:53","date_gmt":"2026-05-14T12:49:53","guid":{"rendered":"https:\/\/citizenshipbyinvestment.news\/?p=15975"},"modified":"2026-05-14T12:50:00","modified_gmt":"2026-05-14T12:50:00","slug":"citizenship-by-taxation-a-new-cbt-program-model","status":"publish","type":"post","link":"https:\/\/citizenshipbyinvestment.news\/index.php\/2026\/05\/14\/citizenship-by-taxation-a-new-cbt-program-model\/","title":{"rendered":"Citizenship by Taxation – A New CBT Program Model"},"content":{"rendered":"\n

We are pleased to introduce our brand new model \u2014 Citizenship by Taxation (CBT) \u2014 a steady source of revenue for sovereign governments. Our CBT model is a superior model and successor to traditional Citizenship by Investment (CBI) programs.<\/p>\n\n\n\n

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For the first time in history, we introduce a Citizenship Tax (CT)<\/strong> a special citizenship tax that can be plugged into several investment structures.<\/p>\n<\/blockquote>\n\n\n\n

History<\/h2>\n\n\n\n

Citizenship and taxation have had special connection since ancient times. The earliest known Tax originated around 3000 B.C. in Ancient Egypt, where the Pharaoh collected grains as tax from harvests. The Roman Empire, strategically used \u201ccitizenship\u201d to turn foreign subjects into taxable citizens as a way to expand its empire, increasing tax collection.<\/p>\n\n\n\n

I respectfully submit this proposal for your Government\u2019s consideration.<\/p>\n\n\n\n

The CBI Market<\/strong><\/h2>\n\n\n\n

The global CBI industry, valued at around USD 50 billion annually, is at a critical inflection point. The April 2025 ruling of the Court of Justice of the European Union against Malta\u2019s program \u2014 declaring that citizenship cannot be a \u201cmere commercial transaction\u201d \u2014 has destabilised the legal foundations of every CBI program with treaty obligations to the EU. Several jurisdictions (Cyprus, Malta, Bulgaria, Montenegro, Moldova) have already terminated their programs, and Caribbean states have faced visa-waiver pressure from the UK, US, and Canada.<\/p>\n\n\n\n

Governments that built fiscal dependence on CBI revenue now urgently require a legally defensible alternative. CBT is precisely that alternative.<\/p>\n\n\n\n

The CBT Concept<\/strong><\/h2>\n\n\n\n

Under CBT, an applicant earns a discretionary naturalised citizenship by becoming a genuine, recurring taxpayer. The applicant enters a Tax Agreement with the State, paying a fixed Citizenship Tax (CT) over a defined period (typically 12 months to 5 years), establishing real fiscal residency before citizenship is granted.<\/p>\n\n\n\n

The philosophical distinction from CBI is fundamental: CBT does not sell citizenship. It recognises taxpayers \u2014 the same basis upon which every natural-born citizen holds their civic status.<\/p>\n\n\n\n

Revenue Potential for Your Government<\/strong>s<\/h2>\n\n\n\n

For a small-state implementation processing 1,000 applicants per year at a USD 10,000 monthly Citizenship Tax:<\/p>\n\n\n\n

\u2022 Flat tax stream (90% of applicants): USD 108 million annually<\/p>\n\n\n\n

\u2022 Real estate stream (5%): USD 10 million plus property tax, stamp duty, and capital gains<\/p>\n\n\n\n

\u2022 Bond stream (5%): USD 10 million<\/p>\n\n\n\n

\u2022 Family dependent fees: USD 15 million<\/p>\n\n\n\n

\u2022 Agent licensing fees: USD 1 million<\/p>\n\n\n\n

Total recurring annual State revenue: approximately\u00a0USD 144 million\u00a0<\/strong>per 1,000 applicants per year \u2014 recurring, not one-time.<\/a><\/p>\n\n\n\n

Strategic Benefits<\/strong><\/h2>\n\n\n\n
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  1. Stable Recurring tax revenue rather than one-time windfalls \u2014 superior for long-term fiscal planning.<\/li>\n\n\n\n
  2. Highly tunable model for revenues.<\/li>\n\n\n\n
  3. Legally distinguishable from CBI under EU law, OECD tax standards, and FATF AML frameworks.<\/li>\n\n\n\n
  4. Establishes a \u201cgenuine link\u201d between citizen and State \u2014 addressing the central criticism of CBI.<\/li>\n\n\n\n
  5. High standard vetting with 12-month rolling due diligence \u2014 far stronger than any current CBI vetting standard.<\/li>\n\n\n\n
  6. Foreign Tax payers are given automatic tax residency and residence visa until citizenship is granted.<\/li>\n\n\n\n
  7. All payments routed directly to the tax authority \u2014 eliminating the corruption risks associated with agent intermediation.<\/li>\n\n\n\n
  8. Bond option can be used to reduce IMF debt or build natural-disaster reserves.<\/li>\n\n\n\n
  9. Attracts foreign direct investment, skilled professionals, businesses, and real estate development.<\/li>\n<\/ol>\n\n\n\n

    Investment Structures<\/strong><\/h2>\n\n\n\n

    The Citizenship tax can be plugged into these investment structures which can create economic boom in the country.<\/p>\n\n\n\n