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🧾 Taxes Abroad

Digital nomad taxes by country

Where you become a tax resident — and how foreign income is treated — decides far more than the visa itself. A factual overview, with the day-count trigger for each country.

Where you become a tax resident usually matters more than which visa you hold. Cross the residency threshold — often around 183 days in a year, though it varies — and a country can tax your worldwide income, not just what you earn locally.

The table restates, from official sources, how each country treats foreign-earned income for someone on its nomad permit, plus any special regime and the day-count that typically triggers residency. It is orientation, not advice: real outcomes hinge on tax treaties, the source of your income and your personal situation. Tax is the highest-stakes topic we cover, so confirm with a cross-border tax professional before acting. Pair it with each country’s visa guide for the full picture.

Country Tax treatment of foreign income Special regime Tax-residency trigger
Albania Special tax regime 12-month digital-nomad non-residence exemption (Law 25/2022, as amended; PE protection reinforced by Law 36/2023) 183 days/year
Antigua and Barbuda No personal income tax — —
Argentina Territorial taxation — —
Barbados Foreign income exempt Remote Employment Act, 2020-23 (Welcome Stamp non-resident treatment) —
Brazil Standard resident taxation — 183 days/year
Cape Verde Foreign income exempt Remote Working Program tax exemption (foreign-source income) 183 days/year
Colombia Territorial taxation — 183 days/year
Costa Rica Foreign income exempt Ley 10008 incentivos fiscales —
Croatia Foreign income exempt Digital nomad exemption, Income Tax Act Art. 9(1)(26) 183 days/year
Curacao Foreign income exempt — —
Cyprus Standard resident taxation Possible non-dom regime 183 days/year
Czech Republic Standard resident taxation Flat-rate (paušální daň) for OSVČ 183 days/year
Dominican Republic Territorial taxation Law 171-07 incentives (Pensionado/Rentista) + general territorial regime 182 days/year
Ecuador Special tax regime Residencia fiscal temporal (temporary tax-residency regime for new residents) 183 days/year
Estonia Standard resident taxation — 183 days/year
Georgia Territorial taxation Individual Entrepreneur (Small Business Status, 1% turnover tax) 183 days/year
Germany Standard resident taxation — 183 days/year
Greece Standard resident taxation — 183 days/year
Grenada Foreign income exempt Remote Employment Act tax exemption (s.9) + statutory non-residence (s.10) —
Hungary Standard resident taxation — 183 days/year
Iceland Unclear — verify individually — 183 days/year
Indonesia Standard resident taxation — 183 days/year
Italy Standard resident taxation — 183 days/year
Japan Foreign income exempt — 183 days/year
Kenya Standard resident taxation — 183 days/year
Latvia Special tax regime Optional 15% PIT for OECD digital-nomad-visa holders 183 days/year
Malaysia Territorial taxation — 182 days/year
Malta Special tax regime Nomad Residence Permits (Income Tax) Rules (S.L. 123.210) 183 days/year
Mauritius Foreign income exempt Remittance basis (Premium Visa holders) 183 days/year
Mexico Standard resident taxation — —
Montenegro Foreign income exempt Digital-nomad foreign-income exemption (Personal Income Tax Law; commonly cited as Art. 32d) 183 days/year
Namibia Territorial taxation — —
Netherlands Standard resident taxation Possible 30% ruling (if eligible) 183 days/year
Norway Standard resident taxation — 183 days/year
Panama Territorial taxation — 183 days/year
Philippines Territorial taxation — 180 days/year
Portugal Standard resident taxation — 183 days/year
Romania Foreign income exempt Digital nomad tax exemption (Law no. 69/2023) 183 days/year
Serbia Standard resident taxation Flat-rate entrepreneur (preduzetnik pausalac) regime commonly used by remote workers; otherwise standard personal income tax 183 days/year
Seychelles Territorial taxation — 183 days/year
Slovenia Standard resident taxation — 183 days/year
South Africa Standard resident taxation — 183 days/year
South Korea Standard resident taxation — 183 days/year
Spain Special tax regime Régimen especial para trabajadores desplazados a territorio español (art. 93 LIRPF, 'Beckham regime') – optional 183 days/year
Sri Lanka Standard resident taxation — 183 days/year
Taiwan Special tax regime Tax incentives for foreign special professionals (Art. 20, Act for the Recruitment and Employment of Foreign Professionals) 183 days/year
Thailand Standard resident taxation — 180 days/year
Turkey Standard resident taxation — 183 days/year
United Arab Emirates No personal income tax — —
Uruguay Territorial taxation Sistema de fuente territorial (IRPF/IRNR); optional new-resident tax holiday for those who become tax residents 183 days/year

“Tax treatment” describes how the country treats foreign-earned income for a resident on this permit; the residency trigger is the day count that usually makes you a tax resident. Both are starting points, not the whole picture — outcomes depend on tax treaties, the source of your income and your personal situation. Open a country guide for the detail and the official sources behind each figure.

Tax treatment by country

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

Frequently asked questions

When do I become a tax resident abroad?

Usually once you spend more than about 183 days in a country in a year, though some use a lower bar or other tests such as having a permanent home or your centre of vital interests there. The trigger column shows the day count per country.

Do digital nomad visas come with tax breaks?

Some do — a handful offer a flat rate, a foreign-income exemption or a special regime — but many simply make you an ordinary tax resident. The “special regime” column flags which countries offer one.

Will I be taxed twice on the same income?

A double-taxation treaty between your home and host country usually prevents paying full tax twice, but you may still have to file in both. This is the most common area where professional advice pays off.

Does leaving my home country end my tax obligations there?

Not automatically. Several countries — and all US citizens, wherever they live — keep taxing you until you formally break residency. Check the rules at both ends before you move.

Is this tax advice?

No. Everything here is factual orientation restated from official sources. Your situation is specific, so confirm with a qualified cross-border tax adviser before relying on it.

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Sources