A 1.0–5.0 score measuring how attractive each country is for a high-earning relocator. Six factors are weighted: tax burden at a $100,000 USD benchmark (40%), cost of living (20%), freedom (15%), safety (10%), climate (10%), and healthcare (5%).
Higher scores mean a country offers a better overall combination of these factors. Tax is the heaviest single factor because at high incomes it is the largest variable affecting disposable income. Freedom ensures countries with severe restrictions on personal liberty cannot rank highly on zero tax alone.