Country tax guides
Each guide covers tax residency rules, income tax rates, special regimes and digital-nomad rules — every fact with its source and verification date. A country appears here only once its facts have been verified.
| Australia | 183 daysⓘPwC Worldwide Tax Summaries“Individuals who have actually been in Australia for more than one-half of the income year (i.e. at least 183 days in the income year), unless the individual's usual place of abode is outside Australia and the individual does not intend to reside in Australia.”View source · accessed 2026-09-08 | 45%ⓘPwC Worldwide Tax Summaries“190,000 | – | 51,638 | 45.0”View source · accessed 2026-09-08 | NoⓘThe Executive Centre“Although there isn't a specific 'Digital Nomad Visa' in Australia”View source · accessed 2026-09-08 | |
| Canada | 183 daysⓘPwC Worldwide Tax Summaries“If an individual, who, as a matter of fact, is considered not a resident of Canada, sojourns (i.e. is temporarily resident) in Canada for 183 days or more in a calendar year, the individual is deemed to be resident in Canada for that entire year”View source · accessed 2026-09-18 | 33%ⓘPwC Worldwide Tax Summaries“Federal taxable income (CAD*) | Tax on first column (CAD) | Tax on excess (%) Over | Not over 0 | 58,523 | 0 | 14.0 58,523 | 117,045 | 8,193 | 20.5 117,045 | 181,440 | 20,190 | 26.0 181,440 | 258,482 | 36,933 | 29.0 258,482 | | 59,275 | 33.0”View source · accessed 2026-09-18 | NoⓘCIC News“can enter Canada as visitors and can work remotely in Canada for up to six months at a time”View source · accessed 2026-09-18 | |
| Colombia | 183 daysⓘPwC Worldwide Tax Summaries“A person is considered fiscally resident in Colombia if one remains in the country (continuously or not) for an aggregate period of time of 183 days within a period of 365 consecutive days.”View source · accessed 2026-09-08 | 39%ⓘPwC Worldwide Tax Summaries“0 to 1,090 = 0%; 1,090 to 1,700 = 19%; 1,700 to 4,100 = 28%; 4,100 to 8,670 = 33%; 8,670 to 18,970 = 35%; 18,970 to 31,000 = 37%; 31,000 and up = 39%”View source · accessed 2026-09-08 | Digital Nomad Visa (Visa V Nomada Digital)ⓘMigraciones.co“The Colombia Type V Digital Nomad Visa is designed for remote professionals and freelancers who earn income from foreign companies or clients.”View source · accessed 2026-09-08 · [source]Migraciones.co“Proof of foreign income — minimum 3 SMLMV per month (approximately USD 1,000–1,100 in 2025) from sources outside Colombia.”View source · accessed 2026-09-08 | |
| Costa Rica | 183 daysⓘProcuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Que permanezcan de manera continua o discontinua en el país por más de 183 días, incluyendo los días de entrada y salida del país, durante el período fiscal respectivo.”View source · accessed 2026-09-26 | 25%ⓘMinisterio de Hacienda de Costa Rica“Sobre el exceso de ¢4.727.000,00 (cuatro millones setecientos veintisiete mil colones) mensuales 25%”View source · accessed 2026-09-26 | USD 3,000 / monthⓘProcuraduría General de la República, SINALEVI (Sistema Costarricense de Información Jurídica)“Prueba de que percibe una remuneración mensual estable, rentas fijas o un ingreso mensual promedio, durante el último año, por un monto igual o superior a tres mil dólares (moneda de los Estados Unidos de América) o su equivalente.”View source · accessed 2026-09-26 | |
| Croatia | 183 daysⓘZakon.hr (consolidated legislation, Narodne novine)“Uobičajenim boravištem u smislu ovoga Zakona smatra se stalan ili vremenski povezan boravak u trajanju od najmanje 183 dana u jednoj ili u dvije kalendarske godine. Za određivanje uobičajenog boravišta nisu važni kratkotrajni prekidi boravka koji ne traju dulje od jedne godine.”View source · accessed 2026-09-26 | 33%ⓘZakon.hr (consolidated legislation, Narodne novine)“4. Grad Zagreb − nižu stopu u granicama od 15 % do 23 % te višu stopu u granicama od 25 % do 33 %.”View source · accessed 2026-09-26 | Temporary stay of digital nomads (privremeni boravak u svrhu boravka digitalnih nomada)ⓘMinistarstvo unutarnjih poslova (Ministry of the Interior, Croatia)“Temporary stay is granted for up to a maximum of eighteen months (possibly even less).”View source · accessed 2026-09-26 | |
| Cyprus | 183 daysⓘPwC Tax Summaries“individuals who spend more than 183 days in any one calendar year in Cyprus, without any further additional conditions/criteria being relevant.”View source · accessed 2026-08-09 | 35%ⓘPwC Tax Summaries“72,001 and above: 35%”View source · accessed 2026-08-09 | YesⓘKPMG Cyprus“a ceiling of 500 residence permits to be issued”View source · accessed 2026-08-09 · EUR 3,500 / monthⓘKPMG Cyprus“prove that they have stable and sufficient monthly net income of at least €3.500”View source · accessed 2026-08-09 | |
| France | 183 daysⓘService-Public.fr (Direction de l'information légale et administrative, French government)“Votre domicile fiscal est en France si c'est le lieu de votre séjour principal, c'est-à-dire que vous y séjournez au moins 183 jours au cours de l'année, donc plus de 6 mois.”View source · accessed 2026-09-26 | 49%ⓘPwC Worldwide Tax Summaries“Rates are progressive from 0% to 45%, plus a surtax of 3% on the portion of income that exceeds 250,000 euros (EUR) for a single person and EUR 500,000 for a couple subject to joint taxation and of 4% for income that exceeds EUR 500,000 for a single person and EUR 1 million for a couple subject to joint taxation.”View source · accessed 2026-09-26 | NoⓘLégifrance (Code de l'entrée et du séjour des étrangers et du droit d'asile)“Il doit en outre justifier de la possession d'une assurance maladie couvrant la durée de son séjour et prendre l'engagement de n'exercer en France aucune activité professionnelle.”View source · accessed 2026-09-26 | |
| Georgia | 183 daysⓘPwC Worldwide Tax Summaries“located in Georgia for 183 days or more in any continuous 12-month period ending in the current tax year”View source · accessed 2026-08-09 | 20%ⓘPwC Worldwide Tax Summaries“Personal income is subject to a flat tax rate of 20%.”View source · accessed 2026-08-09 | USD 2,000 / monthⓘCitizen Remote“$2,000 USD per month (or around 5,400 GEL) in stable foreign income, or total savings of at least $24,000 USD”View source · accessed 2026-08-09 | |
| Germany | 183 daysⓘPwC Tax Summaries“if they have an habitual abode in Germany. This can be assumed if the individual is physically present in Germany for more than six months in any one calendar year, or for a consecutive period of six months over a year-end.”View source · accessed 2026-08-21 | 45%ⓘPwC Tax Summaries“68,430 277,825 136,860 555,650 42 277,826 and above 555,652 and above 45”View source · accessed 2026-08-21 | NoⓘSchlun & Elseven Rechtsanwaelte (se-legal.de)“Germany does not offer a dedicated “digital nomad visa” as some countries do.”View source · accessed 2026-08-21 | |
| Greece | 183 daysⓘGlobal Citizen Solutions“if you spend more than 183 days in Greece, you become a tax resident and must pay taxes on your worldwide income.”View source · accessed 2026-08-21 | 44%ⓘPwC Tax Summaries“Next 20,000 39 7,800 60,000 16,700 Above 60,000 44”View source · accessed 2026-08-21 | Greece Digital Nomad VisaⓘGlobal Citizen Solutions“Greece’s Digital Nomad Visa allows eligible non-EU/EEA remote workers to live in Greece for up to 12 months while working for employers or clients based outside the country.”View source · accessed 2026-08-21 · EUR 3,500 / monthⓘGlobal Citizen Solutions“To qualify, applicants must earn a minimum net monthly income of €3,500, with the required amount increasing by 20% for a spouse and 15% for each dependent child.”View source · accessed 2026-08-21 | |
| Indonesia | 183 daysⓘPwC Worldwide Tax Summaries“Is present in Indonesia for more than 183 days in any 12-month period.”View source · accessed 2026-09-18 | 35%ⓘPwC Worldwide Tax Summaries“Up to IDR 60 million: 5%, above IDR 60 million up to IDR 250 million: 15%, above IDR 250 million up to IDR 500 million: 25%, above IDR 500 million up to IDR 5 billion: 30%, above IDR 5 billion: 35%”View source · accessed 2026-09-18 | E33G Visa Rumah Kedua Pekerja Jarak Jauh (Second Home Remote Worker Visa, commonly called the E33G Remote Worker Visa)ⓘDirektorat Jenderal Imigrasi (Indonesian Directorate General of Immigration)“E33G Visa Rumah Kedua Pekerja Jarak Jauh”View source · accessed 2026-09-18 · [source]Direktorat Jenderal Imigrasi (Indonesian Directorate General of Immigration)“Rekening bank yang membuktikan penghasilan berupa gaji atau penghasilan senilai paling sedikit US$60.000 per tahun”View source · accessed 2026-09-18 | |
| Ireland | 183 daysⓘIrish Revenue Commissioners“280 days or more in total, taking the current tax year plus the preceding tax year together. You will not be resident in Ireland if you are here for 30 days or less in a tax year.”View source · accessed 2026-09-19 | 52.2%ⓘIrish Revenue Commissioners“Any income above your standard rate band is taxed at the higher rate of Income Tax, which is currently 40%.”View source · accessed 2026-09-19 | NoⓘRemote Work Europe“Ireland does not have a digital nomad visa. There is no dedicated permit for remote workers.”View source · accessed 2026-09-19 | |
| Italy | 183 daysⓘPwC Tax Summaries“an individual is considered Italian resident for tax purposes if, for the greater part of the fiscal year, i.e. for more than 183 days, considering even fractions of days, one of the following conditions is met”View source · accessed 2026-08-21 | 43%ⓘPwC Tax Summaries“28,001 to 50,000 33% Over 50,000 43%”View source · accessed 2026-08-21 | Italy Digital Nomad VisaⓘFragomen“Effective April 4, 2024, the Italian government has introduced a digital nomad visa”View source · accessed 2026-08-21 · EUR 28,000 / yearⓘGlobal Citizen Solutions“The minimum income is €28,000 per year (€2,333.34 per month).”View source · accessed 2026-08-21 | |
| Japan | — | 55.945%ⓘMinistry of Finance Japan (Learning More About Taxes, June 2024)“For income from 2015, a new tax rate of 45% was created for taxable income exceeding 40 million yen to revive income redistribution function of the tax system.”View source · accessed 2026-09-26 | Designated Activities (Digital Nomad)ⓘImmigration Services Agency of Japan“Annual income of an applicant must be at least 10 million yen at the time of application.”View source · accessed 2026-09-26 | |
| Malta | 183 daysⓘOECD (AEOI) - Malta Information on Residency for tax purposes“individuals who spend more than six months in Malta in a calendar year are likely to be Maltese tax residents”View source · accessed 2026-08-21 | 35%ⓘPwC Worldwide Tax Summaries“ranging from 0% to 35%. The 35% tax bracket is reached at annual chargeable income in excess of EUR 60,000”View source · accessed 2026-08-21 | Nomad Residence PermitⓘKPMG Malta“The permit is issued for one year and can be renewed for up to four years.”View source · accessed 2026-08-21 · EUR 42,000 / yearⓘResidency Malta Agency - Nomad Residence Permit“an applicant must have a minimum gross yearly income of €42,000. Applicants who submitted their application prior to 1st April 2024 will still retain the same annual gross income requirement of €32,400”View source · accessed 2026-08-21 | |
| Mauritius | 183 daysⓘPwC Worldwide Tax Summaries“Presence in Mauritius is for a period of or periods amounting in the aggregate to at least 183 days in that income year.”View source · accessed 2026-09-08 | 20%ⓘPwC Worldwide Tax Summaries“As of 1 July 2023, a progressive tax system has been introduced.”View source · accessed 2026-09-08 | Premium Travel VisaⓘEconomic Development Board Mauritius“The Premium Visa aims at encouraging foreign nationals to come for a long stay as a tourist, a retiree or a professional willing to come with his/her family and work remotely from Mauritius, in a COVID-safe destination.”View source · accessed 2026-09-08 · [source]Economic Development Board Mauritius“Minimum amount of USD 1500 per month for each adult applicant and minimum amount of USD 500 per month for each dependent child”View source · accessed 2026-09-08 | |
| Mexico | — | 35%ⓘPwC Tax Summaries“35.00”View source · accessed 2026-08-20 | Temporary Resident VisaⓘCitizen Remote“Mexico doesn’t officially offer a digital nomad visa.”View source · accessed 2026-08-20 · USD 2,500 / monthⓘCitizen Remote“A monthly income of at least $2,500–$4,000 USD over the past 6–12 months”View source · accessed 2026-08-20 | |
| Morocco | 183 daysⓘPwC Worldwide Tax Summaries“The duration of stay in the country exceeding 183 days within any period of 365 days”View source · accessed 2026-09-08 | 37%ⓘPwC Worldwide Tax Summaries“More than 180,000 | 37”View source · accessed 2026-09-08 | NoⓘCitizen Remote“Morocco does not have a digital nomad visa.”View source · accessed 2026-09-08 | |
| Netherlands | — | 49.5%ⓘPwC Worldwide Tax Summaries“Box 1 income is taxed at progressive rates up to a maximum of 49.50% in 2026.”View source · accessed 2026-09-26 | NoⓘBusiness.gov.nl (Netherlands Chamber of Commerce, KVK)“The Netherlands does not have a digital nomad visa.”View source · accessed 2026-09-26 | |
| Norway | 183 daysⓘPwC Tax Summaries“Resident status is obtained when an alien resides in Norway more than 183 days in the course of any 12-month period or 270 days in any 36-month period.”View source · accessed 2026-08-20 | 47.4%ⓘPwC Tax Summaries“For income exceeding NOK 1,467,201, the bracket tax rate is 17.8%.”View source · accessed 2026-08-20 | NoⓘUDI (Norwegian Directorate of Immigration)“If you are planning to work remotely in Norway, you must, as a general rule, have a residence permit that gives you the right to work remotely in Norway.”View source · accessed 2026-08-20 | |
| Panama | 183 daysⓘPwC Worldwide Tax Summaries“A resident is a person who is physically located and has been generating income in Panama for more than 183 days during the year.”View source · accessed 2026-09-18 | 25%ⓘPwC Worldwide Tax Summaries“Over 50,000 | Tax on column 1 (USD): 5,850 | Tax on excess (%): 25”View source · accessed 2026-09-18 | Visa de Corta Estancia como Trabajador Remoto (Short Stay Visa for Remote Workers)ⓘServicio Nacional de Migración de Panamá“Decreto Ejecutivo No. 198 / Que crea la Visa de Corta Estancia como Trabajador Remoto, y se dictan otras disposiciones.”View source · accessed 2026-09-18 · [source]Galindo, Arias & López“un monto anual no menor a US$36,000.00 (US$3,000.00 mensuales), o su equivalente en moneda extranjera”View source · accessed 2026-09-18 | |
| Portugal | 183 daysⓘPwC Worldwide Tax Summaries“Spends more than 183 days, consecutive or not, in Portugal in any 12-month period starting or ending in the fiscal year concerned.”View source · accessed 2026-08-09 | 48%ⓘPwC Worldwide Tax Summaries“varying between 12.50% and 48%, plus the solidarity tax rate, if applicable (in 2026).”View source · accessed 2026-08-09 | D8 Digital Nomad VisaⓘGet Golden Visa“minimum €3,680 per month”View source · accessed 2026-08-09 · EUR 3,680 / monthⓘGet Golden Visa“minimum €3,680 per month ... 4 times the Portuguese minimum wage.”View source · accessed 2026-08-09 | |
| South Africa | 91 daysⓘPwC Worldwide Tax Summaries“more than 91 days, in aggregate, in the relevant tax year and each of the preceding five tax years, and also for more than 915 days, in aggregate, in the preceding five tax years.”View source · accessed 2026-09-08 | 45%ⓘSARS“1 878 601 and above 666 339 + 45% of taxable income above 1 878 600”View source · accessed 2026-09-08 | Remote Work Visitor VisaⓘDepartment of Home Affairs“VISITORS VISA SECTION 11(1) (B) (iv) FOR PRESCRIBED ACTIVITY OF REMOTE WORK (EXCEEDING 3 MONTHS TO 3 YEARS)”View source · accessed 2026-09-08 · ZAR 650,796 / yearⓘDepartment of Home Affairs“Proof of sufficient financial means, defined as a gross salary of no less than the equivalent of R650 796, 00 per annum in the form of three months bank statements.”View source · accessed 2026-09-08 | |
| Spain | 183 daysⓘPwC Tax Summaries“Spend more than 183 days in Spain during a calendar year. In determining the period of stay, temporary absences are included in the count”View source · accessed 2026-08-09 | 47%ⓘPwC Tax Summaries“Tax liability may therefore differ from one autonomous community to another”View source · accessed 2026-08-09 | Spain Digital Nomad Visa (international remote working visa)ⓘCitizen Remote“24% on Spanish-sourced employment income up to €600,000 per year”View source · accessed 2026-08-09 · EUR 2,850 / monthⓘCitizen Remote“~€2,850–€2,860 per month, equivalent to 200% of the SMI”View source · accessed 2026-08-09 | |
| Switzerland | [source]PwC Tax Summaries“the individual stays in Switzerland with the intention to exercise gainful activities for a consecutive period (ignoring short absences) of at least 30 days”View source · accessed 2026-08-21 | 41%ⓘPwC Tax Summaries“For taxable income above CHF 794,000 the overall tax rate will be 11.5%.”View source · accessed 2026-08-21 | NoⓘCitizen Remote“Sadly, Switzerland does not have a digital nomad visa yet.”View source · accessed 2026-08-21 | |
| Thailand | 180 daysⓘPwC Worldwide Tax Summaries“Residents are defined as persons residing in Thailand at one or more times for an aggregate period of 180 days or more in any tax (calendar) year.”View source · accessed 2026-08-20 | 35%ⓘPwC Worldwide Tax Summaries“2,000,001 to 5,000,000 30 Over 5,000,000 35”View source · accessed 2026-08-20 | Destination Thailand Visa (DTV)ⓘGreenback Tax Services“Thailand’s Destination Thailand Visa (DTV) is a five-year, multiple-entry visa for remote workers that allows stays of up to 180 days per entry, with an additional 180 days extendable.”View source · accessed 2026-08-20 · THB 500,000ⓘGreenback Tax Services“Financial requirement : 500,000 THB (~$14,500 USD) in savings”View source · accessed 2026-08-20 | |
| United Arab Emirates | 183 daysⓘPwC Worldwide Tax Summaries“Was physically present in the United Arab Emirates for a period of 183 days or more during a consecutive 12-month period.”View source · accessed 2026-08-09 | 0%ⓘPwC Worldwide Tax Summaries“There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.”View source · accessed 2026-08-09 | Virtual Working Programme / Remote Work VisaⓘCitizen Remote“renewable annually as long as the eligibility criteria are met.”View source · accessed 2026-08-09 · USD 3,500 / monthⓘCitizen Remote“At least USD $3,500 per month (or equivalent in other currencies)”View source · accessed 2026-08-09 | |
| United Kingdom | 183 daysⓘHM Revenue & Customs (GOV.UK)“you spent 183 or more days in the UK in the tax year”View source · accessed 2026-08-20 | 45%ⓘHM Revenue & Customs (GOV.UK)“Additional rate over £125,140 45%”View source · accessed 2026-08-20 | NoⓘCitizen Remote“The United Kingdom does not currently offer a digital nomad UK visa, and there has been no indication that a remote work visa UK is planned for the near future.”View source · accessed 2026-08-20 | |
| United States | 183 daysⓘInternal Revenue Service (IRS)“You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:”View source · accessed 2026-08-20 | 37%ⓘPwC Worldwide Tax Summaries“For individuals, the top federal income tax rate for 2025 is 37%, except for long-term capital gains and qualified dividends”View source · accessed 2026-08-20 | NoⓘCitizen Remote“No, unfortunately, the US does not have a specific visa for digital nomads. However, it has other options that digital nomads can use to live and work remotely, like the tourist visa.”View source · accessed 2026-08-20 | |
| Uruguay | [source]PwC Worldwide Tax Summaries“Presence in the country for more than 183 days (formal criterion).”View source · accessed 2026-09-08 | 36%ⓘPwC Worldwide Tax Summaries“progressive rates ranging from 10% to 36%”View source · accessed 2026-09-08 | Digital Nomad PermitⓘCitizen Remote“Uruguay introduced a legal framework for digital nomads in 2023, making it possible for remote workers, freelancers, and self-employed professionals working for companies outside the country to apply for a Digital Nomad Permit.”View source · accessed 2026-09-08 |