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Digital-Nomad Taxes by Country

How each nomad-visa country taxes your remote income once you live there: the regime, the headline rate, and whether the visa itself cuts your tax, each row sourced and dated.

29 nomad-visa countries and how each taxes your remote income once you become a resident. Sort by tax system, or filter to the visas that cut your tax. Every row is sourced and dated.

29 nomad-visa countries and how each taxes your remote income once you become a resident. Sort by tax system, or filter to the visas that cut your tax. Every row is sourced and dated.
CountryRemote income taxRegime / routeVisa cuts tax?SystemSourceVerified
United Arab Emirates0%No personal income taxNoNo income taxSourceAug 7, 2026
Costa Rica0%Territorial system + Law 10008 exemptionYesTerritorialSourceAug 7, 2026
Georgia1% (IE status) or 0%Individual Entrepreneur 1% + territorialNoTerritorialSourceAug 7, 2026
Malaysia0% on foreign incomeTerritorial + FSI exemption to 2036NoTerritorialSourceAug 7, 2026
Namibia0%Source-based (territorial) systemNoTerritorialSourceAug 7, 2026
Panama0%Territorial (Short-Stay Remote Worker Visa)NoTerritorialSourceAug 7, 2026
Taiwan0% PIT / 20% AMT above capsTerritorial (foreign income excluded from PIT)NoTerritorialSourceAug 7, 2026
Barbados0% on the visaWelcome Stamp (deemed non-resident)YesRemittanceSourceAug 7, 2026
Japan0% offshore (first ~5 yrs) or up to 45%Non-permanent resident (remittance basis)NoRemittanceSourceAug 7, 2026
Mauritius0% if kept offshoreRemittance basis (Premium Visa)NoRemittanceSourceAug 7, 2026
South Korea0% if not remitted (<=5 yrs) or up to 45%<=5-yr foreigner remittance ruleNoRemittanceSourceAug 7, 2026
Croatia0% on the visaDNV foreign-income exemption (PITA art. 9(1)(26))YesSpecial regimeSourceAug 7, 2026
Ecuador0% (5-yr regime) or up to 37%5-yr Temporary Tax ResidencyNoSpecial regimeSourceAug 7, 2026
GreeceUp to 44% (or ~half under Art. 5C)Art. 5C 50% exemption (needs Greek employer)NoSpecial regimeSourceAug 7, 2026
Italy15% flat (forfettario) or up to 43%Impatriati (50% exempt) / forfettarioNoSpecial regimeSourceAug 7, 2026
Montenegro0% on the visaDNV foreign-income PIT exemption (2022)YesSpecial regimeSourceAug 7, 2026
Czechia15% flat (23% high band)Pausalni dan / 60% lump-sum expensesNoFlat, worldwideSourceAug 7, 2026
Estonia22% flatNone (flat 22% PIT)NoFlat, worldwideSourceAug 7, 2026
Hungary15% flatNone (flat 15% PIT)NoFlat, worldwideSourceAug 7, 2026
Malta10% flat (0% first year)Nomad Residence Permit (10% flat)YesFlat, worldwideSourceAug 7, 2026
Spain24% flat (Beckham, employees) or up to 47%Beckham regime (foreign-employer employees)PartialFlat, worldwideSourceAug 7, 2026
BrazilUp to 27.5%None (standard resident tax)NoWorldwideSourceAug 7, 2026
ColombiaUp to 39%None (standard resident tax)NoWorldwideSourceAug 7, 2026
Cyprus0% to EUR22k, then up to 35%Non-dom (passive income only)NoWorldwideSourceAug 7, 2026
IndonesiaUp to 35% (0% only under expert regime)4-yr foreign-expert territorial regimeNoWorldwideSourceAug 7, 2026
LatviaUp to 33%None (DNV 15% is local-source only)NoWorldwideSourceAug 7, 2026
MexicoUp to 35%None (standard resident tax)NoWorldwideSourceAug 7, 2026
PortugalUp to 48% + surchargeIFICI (narrow); D8 grants no breakNoWorldwideSourceAug 7, 2026
South AfricaUp to 45%None (a resident tax trap)NoWorldwideSourceAug 7, 2026

Every figure is a sourced estimate, not a personalised rate. Your actual tax depends on your residency, your employer or clients, your days in the country, and any tax treaty, and regimes change often (Portugal replaced NHR with IFICI, Cyprus reset its bands for 2026, Malaysia set a 2036 sunset on its foreign-income exemption). The "System" column groups countries by how they treat foreign income; it is not a ranking of what you personally would pay. Confirm your position with a qualified cross-border tax adviser before you rely on any of this. Educational, not tax advice.

Voymo gives general information to help you organise your move. It is not legal, tax, or immigration advice, always confirm with an official source or a qualified professional before you act.

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What this table is

Getting a digital-nomad visa is only half the question. The other half is what happens to your income once you actually live there: whether the country taxes the money you earn from abroad, at what rate, and whether the visa itself changes anything. This is a plain, ranked reference of exactly that, for every country with a nomad or remote-work visa: how a resident’s remote income is taxed, the named regime or route that applies, whether the visa grants a tax break, the underlying tax system, a link to the source, and the date we last checked it.

How we verify each figure

Every row is held in a fact store with its own source and checked date, researched against the national tax authority or PwC’s Worldwide Tax Summaries and independently re-verified rather than copied from other listicles. Where a break comes from a specific law we name it (Croatia’s Personal Income Tax Act exemption, Malta’s Nomad Residence Permit rules, Spain’s Beckham regime), and where the visa grants no break we say so plainly. The page’s "Last verified" date is deliberately the oldest row on the table, so it can never claim more freshness than the weakest row.

Read it as an estimate, not a ruling

Treat every value as a sourced estimate of how the system works, not the tax you personally would pay. The real number turns on your residency status, whether you are an employee or a freelancer, your exact days in the country, social contributions, and any tax treaty with your home country, and regimes change with little notice. Use the table to build a realistic shortlist, then confirm your own position with a qualified cross-border tax adviser before you commit. This is educational, not tax advice.

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<iframe src="https://voymo.net/embed/nomad-tax-treatment/" title="Nomad Visa Income Requirements by Voymo" width="100%" height="720" style="border:1px solid #e2e8f0;border-radius:12px;max-width:900px" loading="lazy"></iframe>
<p style="font:13px/1.5 system-ui,sans-serif;color:#555">Source: <a href="https://voymo.net/tools/digital-nomad-taxes-by-country/" rel="noopener">Nomad Visa Income Requirements</a> by <a href="https://voymo.net" rel="noopener">Voymo</a></p>

Frequently asked questions

Which nomad-visa country has the lowest tax on remote income? +

Several tax genuinely foreign-earned remote income at 0%: the UAE (no income tax at all), and territorial or remittance systems like Costa Rica, Panama, Namibia, Malaysia and Mauritius, where foreign-source income is untaxed or taxed only if remitted. A few visas grant the break directly (Croatia and Montenegro exempt foreign income for visa holders; Barbados deems you non-resident). Sort the table by "Lightest tax system first" to see the current grouping.

Does the nomad visa itself lower my tax? +

Usually not. Most digital-nomad visas are immigration permits with no tax effect: stay past 183 days and you become an ordinary tax resident. The exceptions that do carry a tax break are marked "Yes" in the "Visa cuts tax?" column (Croatia, Costa Rica, Montenegro, Barbados, and Malta’s 10% flat regime). Spain is "Partial" because a foreign-employer employee can elect the Beckham regime, but freelancers cannot.

What do "territorial", "remittance" and "worldwide" mean here? +

They describe how a country taxes foreign income once you are resident. Territorial (Costa Rica, Panama, Georgia, Malaysia) taxes only local-source income, so foreign remote pay is generally untaxed. Remittance (Mauritius, Malta non-dom, Japan, Korea for the first years) taxes foreign income only when you bring it into the country. Worldwide (Portugal, Spain, Greece, most of the EU) taxes your global income at progressive rates. The "System" column shows each country’s basis.

Is this the tax I will actually pay? +

No. It is a sourced estimate of how the system works, not a personalised calculation. Your real bill depends on your residency status, whether you are an employee or freelancer, your exact days in the country, social contributions, and any tax treaty with your home country. Treat the table as a shortlist of where to look harder, then get advice for your situation.

How current is this table? +

Every row carries its own "Verified" date, and the page’s "Last verified" reflects the oldest row, so it never overstates freshness. Tax regimes move fast: Portugal replaced NHR with IFICI, Cyprus reset its bands for 2026, and Malaysia set a 2036 sunset on its foreign-income exemption, all reflected here. We re-check against the authoritative source on a rolling cadence.

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Reviewed by: a cross-border tax advisor

Voymo gives general information to help you organise your move. It is not legal, tax, or immigration advice, always confirm with an official source or a qualified professional before you act.