The complete 2026 guide
Digital nomad taxes, decoded.
Where you pay tax comes down to one thing: residency. Here's how the rules actually work — country by country.
- 20
- Countries
- 25+
- Tax regimes
- 2026
- Updated
The big question
Where do you actually pay tax?
As a digital nomad, the answer depends on where you're considered a tax resident. Most countries use a simple trigger: spend more than a set number of days (usually 183 in a calendar year) and you owe tax on your income there.
But it's rarely that clean. Some countries weigh your "centre of vital interests" — home, family, bank accounts, economic ties. Others, like the United States, tax by citizenship no matter where you live.
The real risk is accidentally triggering residency by staying too long. That's why tracking your days matters.
Don’t guess — track your days automatically
NomadSync counts your days in every country and alerts you before you hit a tax residency threshold.
183
The default rule
days, and you're a tax resident
Cross 183 days in most countries and you owe tax on your worldwide income — not just what you earned there. A few work differently: Thailand triggers at 180, the US uses a weighted 3-year formula, and some count "habitual abode" instead.
Read the full 183-day rule guideBy destination
Tax at a glance
Residency triggers, rates, and special regimes for the most popular nomad destinations.
Spain
- Tax rate
- 19% – 47%
- Regime
- Beckham Law (Régimen de Impatriados)
Portugal
- Tax rate
- 12.5% – 48%
- Regime
- Original NHR closed to new applicants from Jan 2024 (transitional deadline March 2025). Replaced by IFICI (NHR 2.0)
United Kingdom
- Tax rate
- 20% – 45%
- Regime
- Non-dom remittance basis abolished April 2025. Replaced by 4-Year Foreign Income & Gains regime
United States
- Tax rate
- 10% – 37%
- Regime
- Foreign Earned Income Exclusion (FEIE)
Thailand
- Tax rate
- 0% – 35%
- Regime
- Eastern Economic Corridor (EEC)
Germany
- Tax rate
- 14% – 45%
- Regime
- No dedicated expat or inbound worker tax regime. Freiberufler (freelance) visa holders exempt from Gewerbesteuer (trade tax) but pay full income tax. Kleinunternehmerregelung
Netherlands
- Tax rate
- 35.75% – 49.50%
- Regime
- 30% ruling
Italy
- Tax rate
- 23% – 43%
- Regime
- Regime Forfettario
France
- Tax rate
- 11% – 45%
- Regime
- Impatriate regime (régime des impatriés)
Estonia
- Tax rate
- Flat 22%
- Regime
- e-Residency
United Arab Emirates
- Tax rate
- 0%
- Regime
- Tax residency is separate from immigration residency, but a residence visa is one leg of the 90-day test. Qualifying residents can request a Tax Residency Certificate from the FTA for treaty purposes. Freelancers with UAE business turnover above AED 1M must register for corporate tax.
Georgia
- Tax rate
- 20% flat (1% SBS)
- Regime
- Individual Entrepreneur registration + Small Business Status = the famous 1% regime (1% of turnover up to GEL 500,000/year). The territorial exemption covers genuinely foreign-source income (foreign rental income, foreign dividends) — not freelance work done from Georgian soil.
Costa Rica
- Tax rate
- 0% – 25% (local income only)
- Regime
- Territorial taxation for everyone. Law 10008 digital nomad regime
Mexico
- Tax rate
- 1.92% – 35%
- Regime
- RESICO (Régimen Simplificado de Confianza)
Croatia
- Tax rate
- 15% – 33%
- Regime
- Digital nomad income-tax exemption — Article 9(1)(26) of the Income Tax Act (since 2021)
Greece
- Tax rate
- 9% – 44%
- Regime
- Art. 5C
Cyprus
- Tax rate
- 0% – 35%
- Regime
- Non-dom status
Malta
- Tax rate
- 0% – 35%
- Regime
- Nomad Residence Permit (Income Tax) Rules — LN 277/2023
Indonesia
- Tax rate
- 5% – 35%
- Regime
- 4-year territorial regime for skilled foreigners (PMK-18/2021)
Canada
- Tax rate
- 14% – 33%
- Regime
- None — no dedicated nomad, impatriate, flat-tax, or remittance regime. Newcomers get part-year residency (worldwide taxation only from the date residency begins); foreign tax credits prevent double taxation; a treaty tie-breaker can make you a deemed non-resident.
Track your tax exposure across every country
NomadSync counts your days and warns you before you trigger tax residency — so there are no surprises at year end.