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.
| 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 | |
| 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 | |
| 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 | |
| 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 | |
| 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 |