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Français 🧾 Impuestos en el extranjero
Impuestos para nómadas digitales por país
Dónde te conviertes en residente fiscal —y cómo se tratan tus rentas del extranjero— decide mucho más que el visado en sí. Un resumen objetivo, con el umbral de días para cada país.
Dónde te conviertes en residente fiscal suele importar más que el visado que tengas. Si superas el umbral de residencia —a menudo en torno a 183 días al año, aunque varía—, un país puede gravar tus rentas mundiales, no solo lo que ganes localmente.
La tabla recoge, a partir de fuentes oficiales, cómo trata cada país las rentas obtenidas en el extranjero por alguien con su permiso de nómada, además de cualquier régimen especial y el número de días que suele activar la residencia. Es orientación, no asesoramiento: los resultados reales dependen de los convenios fiscales, del origen de tus ingresos y de tu situación personal. Los impuestos son el tema de mayor trascendencia que tratamos, así que confírmalo con un profesional fiscal transfronterizo antes de actuar. Combínalo con la guía de visados de cada país para tener el panorama completo.
| País | Tratamiento fiscal de las rentas del extranjero | Régimen especial | Umbral de residencia fiscal |
|---|---|---|---|
| Albania | Régimen fiscal especial | 12-month digital-nomad non-residence exemption (Law 25/2022, as amended; PE protection reinforced by Law 36/2023) | 183 días/año |
| Antigua and Barbuda | Sin IRPF | — | — |
| Argentina | Tributación territorial | — | — |
| Barbados | Renta extranjera exenta | Remote Employment Act, 2020-23 (Welcome Stamp non-resident treatment) | — |
| Brazil | Tributación de residente estándar | — | 183 días/año |
| Cape Verde | Renta extranjera exenta | Remote Working Program tax exemption (foreign-source income) | 183 días/año |
| Colombia | Tributación territorial | — | 183 días/año |
| Costa Rica | Renta extranjera exenta | Ley 10008 incentivos fiscales | — |
| Croatia | Renta extranjera exenta | Digital nomad exemption, Income Tax Act Art. 9(1)(26) | 183 días/año |
| Curacao | Renta extranjera exenta | — | — |
| Cyprus | Tributación de residente estándar | Possible non-dom regime | 183 días/año |
| Czech Republic | Tributación de residente estándar | Flat-rate (paušální daň) for OSVČ | 183 días/año |
| Dominican Republic | Tributación territorial | Law 171-07 incentives (Pensionado/Rentista) + general territorial regime | 182 días/año |
| Ecuador | Régimen fiscal especial | Residencia fiscal temporal (temporary tax-residency regime for new residents) | 183 días/año |
| Estonia | Tributación de residente estándar | — | 183 días/año |
| Georgia | Tributación territorial | Individual Entrepreneur (Small Business Status, 1% turnover tax) | 183 días/año |
| Germany | Tributación de residente estándar | — | 183 días/año |
| Greece | Tributación de residente estándar | — | 183 días/año |
| Grenada | Renta extranjera exenta | Remote Employment Act tax exemption (s.9) + statutory non-residence (s.10) | — |
| Hungary | Tributación de residente estándar | — | 183 días/año |
| Iceland | Sin definir — consultar caso a caso | — | 183 días/año |
| Indonesia | Tributación de residente estándar | — | 183 días/año |
| Italy | Tributación de residente estándar | — | 183 días/año |
| Japan | Renta extranjera exenta | — | 183 días/año |
| Kenya | Tributación de residente estándar | — | 183 días/año |
| Latvia | Régimen fiscal especial | Optional 15% PIT for OECD digital-nomad-visa holders | 183 días/año |
| Malaysia | Tributación territorial | — | 182 días/año |
| Malta | Régimen fiscal especial | Nomad Residence Permits (Income Tax) Rules (S.L. 123.210) | 183 días/año |
| Mauritius | Renta extranjera exenta | Remittance basis (Premium Visa holders) | 183 días/año |
| Mexico | Tributación de residente estándar | — | — |
| Montenegro | Renta extranjera exenta | Digital-nomad foreign-income exemption (Personal Income Tax Law; commonly cited as Art. 32d) | 183 días/año |
| Namibia | Tributación territorial | — | — |
| Netherlands | Tributación de residente estándar | Possible 30% ruling (if eligible) | 183 días/año |
| Norway | Tributación de residente estándar | — | 183 días/año |
| Panama | Tributación territorial | — | 183 días/año |
| Philippines | Tributación territorial | — | 180 días/año |
| Portugal | Tributación de residente estándar | — | 183 días/año |
| Romania | Renta extranjera exenta | Digital nomad tax exemption (Law no. 69/2023) | 183 días/año |
| Serbia | Tributación de residente estándar | Flat-rate entrepreneur (preduzetnik pausalac) regime commonly used by remote workers; otherwise standard personal income tax | 183 días/año |
| Seychelles | Tributación territorial | — | 183 días/año |
| Slovenia | Tributación de residente estándar | — | 183 días/año |
| South Africa | Tributación de residente estándar | — | 183 días/año |
| South Korea | Tributación de residente estándar | — | 183 días/año |
| Spain | Régimen fiscal especial | Régimen especial para trabajadores desplazados a territorio español (art. 93 LIRPF, 'Beckham regime') – optional | 183 días/año |
| Sri Lanka | Tributación de residente estándar | — | 183 días/año |
| Taiwan | Régimen fiscal especial | Tax incentives for foreign special professionals (Art. 20, Act for the Recruitment and Employment of Foreign Professionals) | 183 días/año |
| Thailand | Tributación de residente estándar | — | 180 días/año |
| Turkey | Tributación de residente estándar | — | 183 días/año |
| United Arab Emirates | Sin IRPF | — | — |
| Uruguay | Tributación territorial | Sistema de fuente territorial (IRPF/IRNR); optional new-resident tax holiday for those who become tax residents | 183 días/año |
El “tratamiento fiscal” describe cómo trata el país las rentas obtenidas en el extranjero de un residente con este permiso; el umbral de residencia es el número de días que normalmente te convierte en residente fiscal. Ambos son puntos de partida, no el panorama completo: los resultados dependen de los convenios fiscales, del origen de tus ingresos y de tu situación personal. Abre la guía de un país para ver el detalle y las fuentes oficiales que respaldan cada cifra.
Tratamiento fiscal por país
Albania Antigua and Barbuda Argentina Barbados Brazil Cape Verde Colombia Costa Rica Croatia Curacao Cyprus Czech Republic Dominican Republic Ecuador Estonia Georgia Germany Greece Grenada Hungary Iceland Indonesia Italy Japan Kenya Latvia Malaysia Malta Mauritius Mexico Montenegro Namibia Netherlands Norway Panama Philippines Portugal Romania Serbia Seychelles Slovenia South Africa South Korea Spain Sri Lanka Taiwan Thailand Turkey United Arab Emirates Uruguay
Preguntas frecuentes
¿Cuándo me convierto en residente fiscal en el extranjero?
Por lo general, en cuanto pasas más de unos 183 días en un país en un año, aunque algunos usan un umbral más bajo u otras pruebas, como tener una vivienda permanente o tu centro de intereses vitales allí. La columna del umbral muestra el número de días por país.
¿Los visados de nómada digital incluyen ventajas fiscales?
Algunos sí —unos pocos ofrecen un tipo fijo, una exención sobre las rentas del extranjero o un régimen especial—, pero muchos simplemente te convierten en residente fiscal ordinario. La columna de “régimen especial” indica qué países ofrecen alguno.
¿Tributaré dos veces por la misma renta?
Un convenio para evitar la doble imposición entre tu país de origen y el de acogida suele impedir pagar el impuesto completo dos veces, pero quizá tengas que declarar en ambos. Esta es la situación más habitual en la que merece la pena el asesoramiento profesional.
¿Irme de mi país de origen pone fin a mis obligaciones fiscales allí?
No automáticamente. Varios países —y todos los ciudadanos estadounidenses, vivan donde vivan— siguen gravándote hasta que rompas formalmente la residencia. Comprueba las reglas en ambos lados antes de mudarte.
¿Esto es asesoramiento fiscal?
No. Todo lo que hay aquí es orientación objetiva extraída de fuentes oficiales. Tu situación es específica, así que confírmalo con un asesor fiscal transfronterizo cualificado antes de basarte en ello.
Sigue planificando
Fuentes
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- Law firm Albania - Individual - Taxes on personal income (PwC): 2025 progressive PIT brackets (opens in a new tab) accessed 2026-06-15
- Law firm Albania: New tax incentives for 'digital nomads' (Law 25/2022 as amended; Law 36/2023) (opens in a new tab) accessed 2026-06-15
- Law firm Digital Nomads Taxation in Albania (Law 25/2022 12-month exemption) (opens in a new tab) accessed 2026-06-15
- Media Albania: Government approves new law to attract 'Digital Nomads' (Law 36/2023, 12-month exemption) (opens in a new tab) accessed 2026-06-15
- Media Antigua and Barbuda Is Abolishing Its Personal Income Tax - Caribbean Journal (PIT abolished April 2016) (opens in a new tab) accessed 2026-06-15
- Law firm 12-Month Barbados Welcome Stamp Overview — PwC Barbados (opens in a new tab) accessed 2026-06-15
- Media Escape the Remote Tax Trap — Welcome Stamp non-resident tax treatment, Business Barbados (opens in a new tab) accessed 2026-06-15
- International organisation Cabo Verde — Individual — Residence (>183-day aggregate rule in a calendar year and 31-December habitual-residence test), PwC Worldwide Tax Summaries (opens in a new tab) accessed 2026-06-15
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- Official gazette Ley N.º 10008 — texto completo (estancia de un año prorrogable) (opens in a new tab) accessed 2026-06-15
- Official gazette Zakon o izmjenama i dopunama Zakona o porezu na dohodak, NN 138/2020 (Art. 9(1)(26) digital nomad exemption, in force 1 Jan 2021) (opens in a new tab) accessed 2026-06-10
- Government Croatian Tax Administration - Determination of residency status (183-day habitual abode / permanent residence) (opens in a new tab) accessed 2026-06-10
- Government At Home in Curaçao FAQ — 'You will not be required to pay Curaçao Income Tax'; remote workers do not become residents (opens in a new tab) accessed 2026-06-15
- Law firm Residency in the Dominican Republic for expats (171-07 income, 182-day tax residency, medical exam) — The Nomad Tax (opens in a new tab) accessed 2026-06-15
- Law firm Aclaración sobre la tributación territorial y las reglas de residencia fiscal para extranjeros — Alter Legal (law firm) (opens in a new tab) accessed 2026-06-15
- International organisation Ecuador - Individual - Residence (183-day test, temporary tax-residency regime, Jan 2024, 5-year term) - PwC Worldwide Tax Summaries (opens in a new tab) accessed 2026-06-15
- Law firm Expat Tax Guide for Ecuador - worldwide income for tax residents, 0-37% rates (opens in a new tab) accessed 2026-06-15
- Government Revenue Service of Georgia — Small Business (Special Tax Statuses) (opens in a new tab) accessed 2026-06-15
- Government AADE (Independent Authority for Public Revenue) - Tax residence for natural persons (Art. 4 ITC: >183 days cumulatively in any 12-month period; 365-day touristic/medical exception) (opens in a new tab) accessed 2026-06-10
- Official gazette Remote Employment Act 2021 s.9 (no income tax on foreign income) and s.10 (presumption of non-residence) (opens in a new tab) accessed 2026-06-15
- Government Direktorat Jenderal Pajak - Determination of domestic vs foreign tax subjects (PER-23/PJ/2025 effective 9 Dec 2025; >183 days in 12 months = domestic tax subject; worldwide income; partial days count as full) (opens in a new tab) accessed 2026-06-10
- Government Agenzia delle Entrate - Residenza fiscale: regole generali per persone fisiche (183/184-day rule incl. mere physical presence; page updated 13 Jan 2026) (opens in a new tab) accessed 2026-06-10
- Government Portale Integrazione Migranti (Ministry of Labour) - Nomadi digitali e lavoratori da remoto: le regole (codice fiscale, partita IVA, INPS framework) (opens in a new tab) accessed 2026-06-10
- Government ISA Q&A on Digital Nomad Designated Activities (as of July 2024) - income assessment (A9), insurance purpose/coverage (A10), tax convention exemption (A7), no public insurance enrollment (A5/A10) (opens in a new tab) accessed 2026-06-10
- Law firm Kenya — Individual Residence (PwC Worldwide Tax Summaries): 183-day / 122-day tests, worldwide income for residents (opens in a new tab) accessed 2026-06-15
- Government Tax — Nomad Residence Permit (Residency Malta Agency) (opens in a new tab) accessed 2026-06-15
- Official gazette S.L. 123.210 Nomad Residence Permits (Income Tax) Rules (Laws of Malta) (opens in a new tab) accessed 2026-06-15
- Law firm Mauritius Premium Visa - Residency in Mauritius: validity, free of charge, insurance, remittance-basis tax, no entry into labour market, separate USD 50 fee for Occupation/Residence Permits from Dec 2025 (opens in a new tab) accessed 2026-06-15
- Law firm Mauritius: Taxation of Individuals under the Remittance Rules (WTS): 183/270-day residency, remittance basis, foreign credit-card spending not a remittance (Dilloo case) (opens in a new tab) accessed 2026-06-15
- Government Camara de Diputados - Codigo Fiscal de la Federacion (texto vigente, ultima reforma DOF 09-04-2026), Art. 9: tax residency via casa habitacion / centro de intereses vitales (>50% Mexican-source income or main professional centre) (opens in a new tab) accessed 2026-06-10
- Law firm Taxes in Montenegro 2026 - Immigrant Invest (183-day tax-residency rule; progressive PIT 9-15%; digital-nomad foreign-income treatment) (opens in a new tab) accessed 2026-06-15
- Law firm Namibia's Digital Nomad Visa and the Nomads' Namibian tax implications - Hugo van den Heever (tax practitioner; source-based tax, DTA list) (opens in a new tab) accessed 2026-06-15
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- Law firm Norway — Individual — Residence — PwC Worldwide Tax Summaries (opens in a new tab) accessed 2026-06-15
- Law firm Norway — Individual — Taxes on personal income (22% general + trinnskatt brackets) — PwC (opens in a new tab) accessed 2026-06-15
- Media Panama Tax Rate Guide 2026: Income, Property and Local Taxes Explained (opens in a new tab) accessed 2026-06-15
- Law firm Philippines — Individual — Residence (180-day NRA-ETB vs NRA-NETB threshold) (opens in a new tab) accessed 2026-06-15
- Law firm Philippines — Individual — Income determination (aliens taxed on Philippine-source income only; services rendered in PH are PH-source) (opens in a new tab) accessed 2026-06-15
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- Government Portugal - Information on residency for tax purposes (Tax and Customs Authority via OECD AEOI portal; Art. 16 CIRS, 183-day and habitual-home rules) (opens in a new tab) accessed 2026-06-10
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- Law firm Noerr — Romania: Tax exemptions for digital nomads (Law 69/2023, Official Gazette 265/30-Mar-2023, 183-day rule) (opens in a new tab) accessed 2026-06-15
- International organisation Serbia — Individual Residence, PwC Worldwide Tax Summaries (183-day rule, centre of vital/business interests) (opens in a new tab) accessed 2026-06-15
- Government Tax System — Seychelles Revenue Commission (territorial tax regime; only Seychelles-source income taxable; foreign-source income non-taxable) (opens in a new tab) accessed 2026-06-15
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- Media Seychelles Personal Income Tax (TaxAtlas) — 183-day residency rule; progressive personal income tax bands (figures vary by source) (opens in a new tab) accessed 2026-06-15
- Law firm Taxation of Digital Nomads in Slovenia: Residency Permit, Tax Residency and Income Tax Rules (183-day rule; permit does not auto-trigger tax residency) - Sibiz d.o.o. (opens in a new tab) accessed 2026-06-15
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- Government Agencia Tributaria – Plazo para el ejercicio de la opción (Modelo 149): 6 months from activity start date per Spanish Social Security registration (opens in a new tab) accessed 2026-06-10
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- Government IRD Notice PN/IT/2025-01 (26.03.2025) - Inland Revenue (Amendment) Act No. 02 of 2025: 15% max tax on service exports & foreign-source income remitted via bank, effective 01.04.2025; exemption removed (opens in a new tab) accessed 2026-06-15
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- Law firm Taiwan – Applicability of Tax Incentives for Employment Gold Card Holders (KPMG GMS Flash Alert) (opens in a new tab) accessed 2026-06-15
- Government Thai Revenue Department - Personal Income Tax (180-day residency, remittance basis for foreign income) (opens in a new tab) accessed 2026-06-10
- Law firm HLB Thailand - Thai Revenue Department drafts foreign income remittance tax relief (draft, not yet law; current rule effective 1 Jan 2024) (opens in a new tab) accessed 2026-06-10
- Law firm Istanbul Lawyer Firm — Tax Residency for Foreigners in Turkey (GVK Art. 4, 183-day / six-month rule, worldwide income) (opens in a new tab) accessed 2026-06-15
- Government u.ae - Residence visa for working outside the UAE ('zero income tax for individuals' under programme benefits) (opens in a new tab) accessed 2026-06-10
- Law firm Uruguay Tax Residency - Complete 2026 Guide (183-day residency trigger with DGI substance test, territorial system, foreign-income treatment, new-resident holiday, Law 20.446) (opens in a new tab) accessed 2026-06-15
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