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. Many countries use a day-count test, but the relevant period and other residency tests differ. A day count alone does not tell you where you owe tax.
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 practical first step is keeping an accurate travel record and checking the rules for each country where you spend time.
Keep your travel dates organised
Explore NomadSync’s trip log, then check the country rules that may apply to you.
183
The default rule
a common day-count checkpoint
Many countries have a rule around 183 days, but the period and alternatives differ. Your home, family and work ties can matter even with fewer days. Read the country guide before relying on a number.
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.
Plan with your travel dates in view
Keep a trip record with NomadSync and confirm tax rules with the relevant authority or an adviser.