How this guide works
About & Methodology
Who maintains Nomad Tax Guide, where the numbers come from, how often we review them, and the disclaimer you should read first.
Who maintains this guide
Nomad Tax Guide is published by the editorial team behind NomadSync, the day-tracking app for location-independent workers. We build plain-English references on tax residency, rates, and special regimes for the destinations digital nomads care about most — so you can understand your obligations before you book a flight, not after a tax bill arrives.
The guide is free, reader-funded through NomadSync, and carries no affiliate placements in its country data. We do not sell tax preparation, and nothing here is a substitute for personalised professional advice.
Read this first
This is not tax advice
Everything on Nomad Tax Guide is general information, not tax, legal, or financial advice.
Tax rules are complex, fact-specific, and change frequently. Your residency status and liability depend on your individual circumstances — your nationality, where you spend your days, your income sources, your family ties, and the treaties between the countries involved. We cannot and do not account for your situation.
Before making any decision, consult a qualified tax professional and confirm the current rules with the relevant national tax authority. Do not rely on this site as your sole source, and do not treat any example as applicable to you.
Our process
How we source and review rates
Our goal is accuracy over breadth. Every rate, threshold, and residency rule is drawn from primary sources and cross-checked before publication.
Primary sources first
We start from official national tax authority publications for each country's brackets, residency tests, and special regimes — not secondary blogs or aggregators.
Cross-checked against PwC
Each figure is verified against PwC's Worldwide Tax Summaries, which consolidate current rates and rules in a consistent format, to catch errors and mid-year changes.
Conservative by default
Where a rule is ambiguous or a change is pending, we state it generally rather than guessing a precise number. We would rather omit a figure than publish one we cannot confirm.
Quarterly review cadence
We re-check every country guide at least once a quarter, and sooner when a budget or law change is announced. Each page and country record carries a ‘last verified’ date so you can see how current it is.
Where the numbers come from
Sources
The authoritative references behind our country data are the national tax authorities for each jurisdiction, cross-checked against PwC Worldwide Tax Summaries.
Agencia Tributaria (Spain)
Spanish IRPF brackets, residency rules, and the Beckham regime.
Autoridade Tributária / Finanças (Portugal)
Portuguese IRS rates, residency tests, and the IFICI regime.
HMRC (United Kingdom)
UK income tax rates, the Statutory Residence Test, and the FIG regime.
IRS (United States)
US federal brackets, the Substantial Presence Test, and the FEIE.
Belastingdienst (Netherlands)
Dutch Box 1 rates and the 30% ruling.
Bundesfinanzministerium (Germany)
German Einkommensteuer rates and residency rules.
Agenzia delle Entrate (Italy)
Italian IRPEF brackets and the Forfettario and Impatriates regimes.
EMTA (Estonia)
Estonian flat-rate income tax and e-Residency rules.
PwC Worldwide Tax Summaries
Cross-checking rates, thresholds, and special regimes across all countries.
Corrections and freshness
Spotted something out of date? We take accuracy seriously and update promptly when rules change. Track the latest updates on our tax news page, or explore the current rules in our country guides.
Know where you stand before you go
NomadSync tracks your days in every country and alerts you before you trigger tax residency — turning this research into a plan you can act on.