Updated for 2026
The rule changes that actually move the needle for remote workers— new regimes, abolished schemes, and shifting rates, tracked country by country.
Tax rules for digital nomads change often — a special regime closes, a residency threshold shifts, or a bracket is cut. This page is a dated log of the most important recent changes across the destinations we cover. Each entry links to the full country guide so you can see the current rules in context.
This is a summary for general orientation, not tax advice. Rules and dates can change after publication — always confirm with the relevant national tax authority or a qualified adviser before acting. See our methodology and sources.
The changelog
Law 5246/2025, effective January 1, 2026, reshaped Greece's income-tax scale: the 22%, 28%, and 36% brackets fell to 20%, 26%, and 34%, and a new 39% band now covers €40,001–€60,000 (previously taxed at 44%). The 9% entry rate and 44% top rate are unchanged, and under-30s and families with children get further reduced scales. The digital nomad visa itself still carries no tax provisions.
Read the Greece tax guideCyprus's tax reform, enacted in December 2025 and effective January 1, 2026, lifted the tax-free band from €19,500 to €22,000 and rewrote every bracket up to the 35% top rate (now above €72,000). SDC on dividends fell from 17% to 5% for domiciled residents (non-doms stay at 0%), and the 60-day residency rule no longer requires you to be tax resident nowhere else — dual claims now go to treaty tie-breakers.
Read the Cyprus tax guideThe cut in Canada's lowest federal bracket from 15% to 14%, effective mid-2025, applies at the full 14% rate for the whole 2026 tax year, alongside inflation-indexed thresholds (the top 33% rate now starts above CAD 258,482). The rules that matter most to nomads are unchanged: 183 days of sojourning still means deemed residency for the entire year, worldwide taxation, and a 48% federal surtax in lieu of provincial tax.
Read the Canada tax guideItaly's 2026 Budget Law reduced the middle IRPEF bracket from 35% to 33%, leaving three brackets: 23% up to €28,000, 33% from €28,001 to €50,000, and 43% above €50,000. Residents are still taxed on worldwide income, with regional and municipal surcharges on top. Self-employed nomads may still qualify for the Regime Forfettario (5–15% flat).
Read the Italy tax guideFor 2026, US citizens working abroad can exclude up to $132,900 of foreign earned income under the FEIE if they meet the physical-presence (330+ days abroad) or bona fide residence test. The exclusion does not remove self-employment tax (15.3%), and US citizens must still file a return on their worldwide income every year.
Read the United States tax guideThe UK's non-dom remittance basis was abolished in April 2025 and replaced by the 4-Year Foreign Income & Gains (FIG) regime, giving new residents who were non-resident for the prior 10 years full relief on foreign income for their first four UK tax years. A Temporary Repatriation Facility offers a reduced rate on pre-April 2025 foreign income brought to the UK.
Read the United Kingdom tax guideThe original Non-Habitual Resident (NHR) regime closed to new applicants from January 2024, with a transitional deadline in March 2025. Its replacement, IFICI (sometimes called NHR 2.0), offers a 20% flat rate on Portuguese-source income but is restricted to highly qualified roles in innovation and research — most typical digital nomads do not qualify.
Read the Portugal tax guideEstonia increased its flat personal income tax from 20% to 22% from January 2025, with a basic exemption of €8,400 for 2026. A further increase to 24% that had been planned for 2026 was cancelled by Parliament. e-Residency continues to confer no Estonian tax residency or personal tax obligations.
Read the Estonia tax guideThailand introduced the Destination Thailand Visa (DTV) in 2024, but the visa confers no special tax status. Also from 2024, foreign income remitted to Thailand by tax residents became taxable, where it was previously exempt if brought in a later year. Remember that Thailand's residency threshold is 180 days — not the usual 183.
Read the Thailand tax guideSpain's 2023 Startups Law widened the Beckham regime (Régimen de Impatriados) beyond traditional employees to cover remote workers and teleworkers — including digital nomad visa holders — along with company directors and innovative entrepreneurs. It applies a flat 24% rate on Spanish-source income up to €600,000 for up to six years; ordinary self-employed autónomos remain excluded.
Read the Spain tax guideNomadSync tracks your days in every country and warns you before you trigger tax residency — even as the rules shift.
See current tax residency triggers, rates, and special regimes for every destination we track.
NomadSync counts your days in every country and alerts you before you trigger tax residency — so rule changes never catch you out.