Visas and tax · updated October 2026
Digital nomad visas and tax, country by country
Tax Atlas tracks 21 of 53 jurisdictions with a digital nomad or remote-work residence route. 6 of them charge no personal income tax and 4 more do not tax foreign income. They are ordered from lowest to highest personal tax.
The table
Nomad visa countries ranked by personal tax
| Country | Visa and requirement | Top income tax | Foreign income | Residency test | Newcomer regime | Internet |
|---|---|---|---|---|---|---|
| AnguillaThe Valley | Lux Lives remote work stayRemote employment abroad, application fee, stays of 3 to 12 months | 0% | Exempt | 183 days | – | 70 Mbps |
| Antigua & BarbudaSt John's | Nomad Digital ResidenceUS$50,000/year income from outside Antigua, up to 2 years | 0% | Exempt | 183 days | – | 100 Mbps |
| BahamasNassau | BEATS remote work permitRemote employment or self-employment outside the Bahamas, 1-year renewable stay | 0% | Exempt | 183 days | – | 90 Mbps |
| BermudaHamilton | Work From Bermuda certificateProof of remote employment or means, health insurance; 1-year stay | 0% | Exempt | 183 days | – | 150 Mbps |
| Cayman IslandsGeorge Town | Global Citizen Concierge ProgramUS$100,000/year income from a non-Cayman employer (higher for couples/families), up to 2 years | 0% | Exempt | 183 days | – | 150 Mbps |
| United Arab EmiratesDubai | Remote Work Visa (Dubai)US$3,500/month income from a foreign employer or own foreign company, 1 year renewable | 0% | Exempt | 183 days | – | 315 Mbps |
| PanamaPanama City | Short Stay Visa for Remote WorkersUS$36,000/year foreign income, health insurance | 25% | Territorial | 183 days | – | 200 Mbps |
| BulgariaSofia | Digital nomad residenceIncome of 50 times the Bulgarian minimum monthly wage per year (about €31,000), 1 year renewable once | 10% | Worldwide | 183 days | – | 140 Mbps |
| HungaryBudapest | White Card (digital nomad)€3,000/month gross income from a foreign employer or company, 1 year renewable once | 15% | Worldwide | 183 days | – | 230 Mbps |
| MaltaSliema / St Julian's | Nomad Residence Permit€42,000/year gross income from foreign employment or clients | 35% | Worldwide | 183 days | Non-Domiciled Status | 200 Mbps |
| CyprusLimassol | Digital Nomad visa€3,500/month net income from abroad, capped number of permits | 35% | Worldwide | 183 days | Non-Dom Regime | 85 Mbps |
| Costa RicaSan José (Central Valley) | Digital Nomad visaUS$3,000/month foreign income (US$4,000 with family), health insurance | 25% | Territorial | 183 days | – | 110 Mbps |
| EstoniaTallinn | Digital Nomad visa€4,500/month gross foreign income over the prior 6 months, up to 1 year | 22% | Worldwide | 183 days | – | 100 Mbps |
| MalaysiaKuala Lumpur | DE Rantau Nomad PassUS$24,000/year income for tech professionals (higher for non-tech), 3 to 12 months renewable | 30% | Territorial | 182 days | – | 140 Mbps |
| UruguayMontevideo | Digital nomad permitRemote work for foreign clients or employers; 6 months, renewable | 36% | Territorial | 183 days | Tax Holiday — 10-Year Foreign-Income Exemption (2026 rules) | 230 Mbps |
| ThailandBangkok | Destination Thailand Visa (DTV)500,000 THB in savings; 5-year multiple entry for remote workers, stays of up to 180 days per entry | 35% | Remittance-based | 180 days | Long-Term Resident (LTR) Visa | 250 Mbps |
| PortugalLisbon | Digital Nomad visa (D8)4 times the Portuguese minimum wage, about €3,680/month in 2026 | 48% | Worldwide | 183 days | IFICI ("NHR 2.0") | 170 Mbps |
| GreeceAthens | Digital Nomad visa€3,500/month net income from foreign employment or clients | 44% | Worldwide | 183 days | 50% Income Tax Reduction | 60 Mbps |
| IndonesiaBali (Canggu / Denpasar) | Remote Worker visa (E33G)US$60,000/year income from a foreign employer, 1 year | 35% | Worldwide | 183 days | 4-year territorial election | 30 Mbps |
| ItalyMilan | Digital Nomad visaHighly qualified remote worker with income of roughly €28,000/year or more, plus health insurance and accommodation | 43% | Worldwide | 183 days | Flat Tax for New Residents (HNWI) | 115 Mbps |
| SpainMadrid | Digital Nomad visa€2,849/month remote income (225% of the 2026 minimum wage) | 47-54% | Worldwide | 183 days | Beckham Law (Special Inbound Regime) | 250 Mbps |
Visa routes and requirements are headline figures from government immigration pages as summarised in the Tax Atlas livability data; thresholds change often. Tax figures come from each country profile. The residency test is the day count after which an individual is generally treated as tax resident; many countries have other tests too. Internet is median fixed broadband. Not tax or immigration advice: verify with the official source and a qualified adviser.
Before you apply
What the visa does not decide
- Tax residency follows days and ties. Passing the day threshold or keeping a home there usually makes you resident, whatever the visa says. See the easiest residency list.
- Your home country may still tax you. Leaving residency behind is a separate test, and US citizens are taxed on worldwide income wherever they live.
- Territorial is not tax-free. Work done while physically in the country can count as local income. See the territorial tax countries list.
- Weighing the whole move? The remote workers ranking scores these countries on tax, internet, cost, safety and visa access together.
Questions
Frequently asked
Which countries have a digital nomad visa and no income tax?+
Anguilla, Antigua & Barbuda, Bahamas, Bermuda, Cayman Islands, United Arab Emirates offer a remote-work or digital nomad route and charge no personal income tax, according to the Tax Atlas dataset. Your home country may still tax you, especially if you remain resident there or are a US citizen.
Do digital nomad visa holders pay tax in the host country?+
It depends on the residency test, not the visa. Most countries make you tax resident once you spend more than their day threshold (shown in the table) or set up a home there, and a resident is usually taxed on worldwide income unless the system is territorial or exempts foreign income. A visa can also carry its own rules, so read the country page and verify with a qualified adviser.
Which nomad visa countries do not tax foreign income?+
Panama, Costa Rica, Malaysia, Uruguay charge income tax on local income but, per the Tax Atlas data, run a territorial or foreign-income-exempt system. Remote income paid from abroad may therefore fall outside the tax net, but rules on income brought into the country and on work physically done there vary.
Can a digital nomad use a newcomer tax regime?+
9 of the countries on this page also run a newcomer regime (for example Malta, Cyprus, Uruguay, Thailand). Eligibility rarely follows automatically from the visa. The regime column names each one; the high-tax countries with tax breaks page explains how they work.
More rankings
Best places to live for…
- Overall
- Remote workers
- Retirees
- Families
- Founders
- Investors
- On a budget
- High tax, with breaks
- Low tax, good healthcare
- Europe
- Asia-Pacific
- The Americas
- Middle East & Africa
The Atlas · membership by intake
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