Tax guides by country
Digital nomad taxes, by country.
Tax residency triggers, income tax rates, and special regimes for the most popular digital nomad destinations.
- 20
- Countries
- 25+
- Tax regimes
- 2026
- Updated
Browse all guides
All country tax guides
Select a country to read the full tax guide including residency rules, rate tables, treaty information, and common mistakes.
🇪🇸
Spain
183day-count reference
- Tax rate
- 19% – 47%
- Regime
- Beckham Law (Régimen de Impatriados)
🇵🇹
Portugal
184+day-count route
- 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
183day-count reference
- Tax rate
- 20% – 45%
- Regime
- Non-dom remittance basis abolished April 2025. Replaced by 4-Year Foreign Income & Gains regime
🇺🇸
United States
3 yearsweighted presence test
- Tax rate
- 10% – 37%
- Regime
- Foreign Earned Income Exclusion (FEIE)
🇹🇭
Thailand
180day-count reference
- Tax rate
- 0% – 35%
- Regime
- Eastern Economic Corridor (EEC)
🇩🇪
Germany
183day-count reference
- 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
Personal tiesresidency test
- Tax rate
- 35.75% – 49.50%
- Regime
- 30% ruling
🇮🇹
Italy
183day-count reference
- Tax rate
- 23% – 43%
- Regime
- Regime Forfettario
🇫🇷
France
183day-count reference
- Tax rate
- 11% – 45%
- Regime
- Impatriate regime (régime des impatriés)
🇪🇪
Estonia
183day-count reference
- Tax rate
- Flat 22%
- Regime
- e-Residency
🇦🇪
United Arab Emirates
183day-count reference
- 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
183day-count reference
- 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
183day-count reference
- Tax rate
- 0% – 25% (local income only)
- Regime
- Territorial taxation for everyone. Law 10008 digital nomad regime
🇲🇽
Mexico
Home & tiesresidency test
- Tax rate
- 1.92% – 35%
- Regime
- RESICO (Régimen Simplificado de Confianza)
🇭🇷
Croatia
183day-count reference
- Tax rate
- 15% – 33%
- Regime
- Digital nomad income-tax exemption — Article 9(1)(26) of the Income Tax Act (since 2021)
🇬🇷
Greece
183day-count reference
- Tax rate
- 9% – 44%
- Regime
- Art. 5C
🇨🇾
Cyprus
183day-count reference
- Tax rate
- 0% – 35%
- Regime
- Non-dom status
🇲🇹
Malta
183day-count reference
- Tax rate
- 0% – 35%
- Regime
- Nomad Residence Permit (Income Tax) Rules — LN 277/2023
🇮🇩
Indonesia
183day-count reference
- Tax rate
- 5% – 35%
- Regime
- 4-year territorial regime for skilled foreigners (PMK-18/2021)
🇨🇦
Canada
183day-count reference
- 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.
Not sure where you fit?
Find out which country applies to you
Compare a day count where that test applies, then read the full country guide. Your dates, ties, and tax treaty position can all affect the answer.
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Keep your travel dates organised
Explore NomadSync’s trip log alongside the country rules in this guide.