Which country has lowest income tax for foreigners?

I am considering relocating to a country with a lower income tax rate for foreigners. Could you please advise me which country has the lowest income tax for foreigners? I am particularly interested in countries that offer a favorable tax environment for expatriates, while also providing a stable and business-friendly environment. Additionally, I would appreciate information on any specific tax incentives or exemptions available to foreigners in these countries. Thank you for your assistance.