The Nomad Tax Index 2026

Name: The Nomad Tax Index 2026
Creator: David Sisvadze

Where a remote worker pays the least tax: 45 countries and 16 company jurisdictions, ranked, with every figure sourced and dated.

By David SisvadzeVerified Sep 2026How we score

Tax for a self-employed citizen earning from clients abroad

Where should I live?

Tax bands are the effective tax on profit for a self-employed person selling to clients abroad, with costs at 15% of revenue, under the structure named in the row's details.US citizens owe US federal tax wherever they live. These figures add the US federal tax still due after the foreign earned income exclusion or the foreign tax credit, including self-employment tax unless a US social security agreement covers you.

Countries ranked by the tax a self-employed remote worker would pay, with the route in and the days that make you tax resident

1	Costa RicaDigital nomad visa · from $3,000 a month0% on $50k · 183 days0% on $100k · 183 days0% on $250k · 183 days$6,000 on $50k · 183 days$12,000 on $100k · 183 days$47,000 on $250k · 183 days	96	0%Same at every income0%Same at every income0%Same at every income$6,000$100k $12k · $250k $47k$12,000$50k $6k · $250k $47k$47,000$50k $6k · $100k $12k	Untaxed	183 days
How you're taxed Law 10008 remote worker or service provider stay: pay received from abroad is not Costa Rican-source and fully exempt from the profits tax (Law 10008, article 16), for up to 2 years. How you get in Remote worker or service provider stay, from $3,000 a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $12k · $250k $47k$50k $6k · $250k $47k$50k $6k · $100k $12k Foreign investment income Untaxed Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $47,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Sep 2026 See where Costa Rica lands for your income, visa and days in the nomad tax quiz. Costa Rica tax guide Moving to Costa Rica?Find my best tax setup
2	BarbadosDigital nomad visa · from $4,167 a month0% on $50k · 183 days0% on $100k · 183 days0% on $250k · 183 days$6,000 on $50k · 183 days$12,000 on $100k · 183 days$47,000 on $250k · 183 days	95	0%Same at every income0%Same at every income0%Same at every income$6,000$100k $12k · $250k $47k$12,000$50k $6k · $250k $47k$47,000$50k $6k · $100k $12k	Taxed if brought in	183 days
How you're taxed Welcome Stamp holder working for clients abroad (Remote Employment Act, 2020): deemed non-resident for income tax, no Barbados income tax. Whether 17% self-employed National Insurance applies turns on whether a stamp holder is ordinarily resident in Barbados under the Self-employed Persons Regulations, which is not settled. How you get in Barbados Welcome Stamp, from $4,167 a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $12k · $250k $47k$50k $6k · $250k $47k$50k $6k · $100k $12k Foreign investment income Taxed if brought in Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $47,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Jan 2026 See where Barbados lands for your income, visa and days in the nomad tax quiz. Barbados tax guide Moving to Barbados?Find my best tax setup
3	United Arab EmiratesDigital nomad visa · from $3,500 a month0% on $50k · 90 days0% on $100k · 90 days0% on $250k · 90 days$6,000 on $50k · 90 days$12,000 on $100k · 90 days$47,000 on $250k · 90 days	91	0%Same at every income0%Same at every income0%Same at every income$6,000$100k $12k · $250k $47k$12,000$50k $6k · $250k $47k$47,000$50k $6k · $100k $12k	Untaxed	90 days
How you're taxed Self-employed individual on a UAE residence visa (remote work visa, or a freelance permit), with business turnover at or below AED 1,000,000 a year: no personal income tax and no corporate tax. How you get in Remote work visa (virtual work residence permit), from $3,500 a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $12k · $250k $47k$50k $6k · $250k $47k$50k $6k · $100k $12k Foreign investment income Untaxed Days to be tax resident 90 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $47,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Aug 2026 See where the United Arab Emirates lands for your income, visa and days in the nomad tax quiz. United Arab Emirates tax guide Moving to the United Arab Emirates?Find my best tax setup
4	MauritiusDigital nomad visa · from $1,500 a month0% on $50k · 183 days0% on $100k · 183 days0% on $250k · 183 days$6,000 on $50k · 183 days$12,000 on $100k · 183 days$47,000 on $250k · 183 days	89	0%Same at every income0%Same at every income0%Same at every income$6,000$100k $12k · $250k $47k$12,000$50k $6k · $250k $47k$47,000$50k $6k · $100k $12k	Taxed if brought in	183 days
How you're taxed Premium Visa holder working remotely for clients abroad, with earnings kept outside Mauritius and local spending made by foreign card (Income Tax Act section 73B): nothing is remitted, so nothing is taxed. How you get in Premium Visa, from $1,500 a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $12k · $250k $47k$50k $6k · $250k $47k$50k $6k · $100k $12k Foreign investment income Taxed if brought in Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $47,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Aug 2026 See where Mauritius lands for your income, visa and days in the nomad tax quiz. Mauritius tax guide Moving to Mauritius?Find my best tax setup
5	Cayman IslandsInvestment route · from about $144,000 a year0% on $50k · No day test0% on $100k · No day test0% on $250k · No day test$6,000 on $50k · No day test$12,000 on $100k · No day test$47,000 on $250k · No day test	88	0%Same at every income0%Same at every income0%Same at every income$6,000$100k $12k · $250k $47k$12,000$50k $6k · $250k $47k$47,000$50k $6k · $100k $12k	Untaxed	No day test
How you're taxed No income, payroll or social security tax on individuals: 0% on self-employment profit for anyone lawfully resident. Residence without an investment needs a Cayman business (for example a Special Economic Zone company) or a local job. How you get in Residency Certificate for Persons of Independent Means, from KYD 120,000 (about $144,000) a year Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $12k · $250k $47k$50k $6k · $250k $47k$50k $6k · $100k $12k Foreign investment income Untaxed Days to be tax resident No day test US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $47,000, needs 330 days abroad Last checked Sep 2026 See where the Cayman Islands lands for your income, visa and days in the nomad tax quiz. Cayman Islands tax guide Moving to the Cayman Islands?Find my best tax setup
6	GeorgiaVisa-free stay of 1 full yearUp to 5% on $50k · 183 daysUp to 5% on $100k · 183 days15% to 25% on $250k · 183 days$6,000 to $8,100 on $50k · 183 days$12,000 to $16,300 on $100k · 183 days$63,900 to $81,700 on $250k · 183 days	85	Up to 5%$100k ≤5% · $250k 15–25%Up to 5%$50k ≤5% · $250k 15–25%15% to 25%$50k ≤5% · $100k ≤5%$6,000 to $8,100$100k $12k–$16k · $250k $64k–$82k$12,000 to $16,300$50k $6k–$8.1k · $250k $64k–$82k$63,900 to $81,700$50k $6k–$8.1k · $100k $12k–$16k	Untaxed	183 days
How you're taxed Individual entrepreneur with small business status in an eligible (non-consulting) activity: 1% of gross income up to GEL 500,000 a year, 3% from the month the limit is passed; status is lost after 2 years above GEL 500,000. How you get in Visa-free stay of 1 full year Tax at other incomes $100k ≤5% · $250k 15–25%$50k ≤5% · $250k 15–25%$50k ≤5% · $100k ≤5%$100k $12k–$16k · $250k $64k–$82k$50k $6k–$8.1k · $250k $64k–$82k$50k $6k–$8.1k · $100k $12k–$16k Foreign investment income Untaxed Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Apr 2026 See where Georgia lands for your income, visa and days in the nomad tax quiz. Georgia tax guide Moving to Georgia?Find my best tax setup
7	The BahamasDigital nomad visa10% to 15% on $50k · No day test5% to 10% on $100k · No day testUp to 5% on $250k · No day test$10,300 to $12,400 on $50k · No day test$16,300 to $20,500 on $100k · No day test$47,000 to $52,600 on $250k · No day test	84	10% to 15%$100k 5–10% · $250k ≤5%5% to 10%$50k 10–15% · $250k ≤5%Up to 5%$50k 10–15% · $100k 5–10%$10,300 to $12,400$100k $16k–$21k · $250k $47k–$53k$16,300 to $20,500$50k $10k–$12k · $250k $47k–$53k$47,000 to $52,600$50k $10k–$12k · $100k $16k–$21k	Untaxed	No day test
How you're taxed BEATS permit holder working for foreign clients, with no personal income tax; National Insurance of 10.3% on profit up to BSD 43,160 a year as a self-employed person residing in The Bahamas. How you get in BEATS remote work permit Tax at other incomes $100k 5–10% · $250k ≤5%$50k 10–15% · $250k ≤5%$50k 10–15% · $100k 5–10%$100k $16k–$21k · $250k $47k–$53k$50k $10k–$12k · $250k $47k–$53k$50k $10k–$12k · $100k $16k–$21k Foreign investment income Untaxed Days to be tax resident No day test US federal part US federal $6,000US federal $12,000, needs 330 days abroadUS federal $42,000 to $47,000, needs 330 days abroad Last checked Sep 2026 See where the Bahamas lands for your income, visa and days in the nomad tax quiz. The Bahamas tax guide Moving to the Bahamas?Find my best tax setup
8	MontenegroDigital nomad visa · from about $1,540 a month0% on $50k · 183 days0% on $100k · 183 days0% on $250k · 183 days$6,000 on $50k · 183 days$12,000 on $100k · 183 days$47,000 on $250k · 183 days	83	0%Same at every income0%Same at every income0%Same at every income$6,000$100k $12k · $250k $47k$12,000$50k $6k · $250k $47k$47,000$50k $6k · $100k $12k	Partly exempt	183 days
How you're taxed Digital nomad temporary residence, self-employed with clients not registered in Montenegro: income tax exemption for digital nomads; no Montenegrin company or sole trader registration How you get in Temporary residence for digital nomads, from €1,350 (about $1,540) a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $12k · $250k $47k$50k $6k · $250k $47k$50k $6k · $100k $12k Foreign investment income Partly exempt Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $47,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Feb 2026 See where Montenegro lands for your income, visa and days in the nomad tax quiz. Montenegro tax guide Moving to Montenegro?Find my best tax setup
9	ParaguayTemporary residence5% to 10% on $50k · 120 days5% to 10% on $100k · 120 days5% to 10% on $250k · 120 days$8,100 to $10,300 on $50k · 120 days$16,300 to $20,500 on $100k · 120 days$52,600 to $58,300 on $250k · 120 days	80	5% to 10%Same at every income5% to 10%Same at every income5% to 10%Same at every income$8,100 to $10,300$100k $16k–$21k · $250k $53k–$58k$16,300 to $20,500$50k $8.1k–$10k · $250k $53k–$58k$52,600 to $58,300$50k $8.1k–$10k · $100k $16k–$21k	Untaxed	120 days
How you're taxed Resident individual registered for IRP on personal services (IRP-RSP), invoicing foreign clients for work done in Paraguay: 8%, 9% and 10% progressive on net income, no mandatory social contributions (Law 6380, articles 48, 62 and 69; Law 4933/2013). How you get in Temporary residence Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $16k–$21k · $250k $53k–$58k$50k $8.1k–$10k · $250k $53k–$58k$50k $8.1k–$10k · $100k $16k–$21k Foreign investment income Untaxed Days to be tax resident 120 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $37,000 to $42,000, needs 330 days abroad Last checked Sep 2026 See where Paraguay lands for your income, visa and days in the nomad tax quiz. Paraguay tax guide Moving to Paraguay?Find my best tax setup
10	CroatiaDigital nomad visa · from about $4,120 a month0% on $50k · 183 days0% on $100k · 183 days0% on $250k · 183 days$6,000 on $50k · 183 days$12,000 on $100k · 183 days$47,000 on $250k · 183 days	78	0%Same at every income0%Same at every income0%Same at every income$6,000$100k $12k · $250k $47k$12,000$50k $6k · $250k $47k$47,000$50k $6k · $100k $12k	Partly exempt	183 days
How you're taxed Digital nomad temporary stay (non-EU national), paid by an employer or own company registered outside Croatia: exempt from income tax under Income Tax Act art. 9(1) item 26, no compulsory Croatian health or pension contributions; limited to 18 months per stay How you get in Temporary stay of digital nomads, from €3,622.50 (about $4,120) a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $12k · $250k $47k$50k $6k · $250k $47k$50k $6k · $100k $12k Foreign investment income Partly exempt Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $47,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Jan 2026 See where Croatia lands for your income, visa and days in the nomad tax quiz. Croatia tax guide Moving to Croatia?Find my best tax setup
11	MexicoTemporary residence by economic solvency · from about $4,490 a monthUp to 5% on $50k · No day testUp to 5% on $100k · No day test25% to 35% on $250k · No day test$6,000 to $8,100 on $50k · No day test$12,000 to $16,300 on $100k · No day test$81,700 to $102,900 on $250k · No day test	77	Up to 5%$100k ≤5% · $250k 25–35%Up to 5%$50k ≤5% · $250k 25–35%25% to 35%$50k ≤5% · $100k ≤5%$6,000 to $8,100$100k $12k–$16k · $250k $82k–$103k$12,000 to $16,300$50k $6k–$8.1k · $250k $82k–$103k$81,700 to $102,900$50k $6k–$8.1k · $100k $12k–$16k	Taxed	No day test
How you're taxed Resident self-employed professional under RESICO (LISR article 113-E), billing foreign clients: 1% to 2.5% of gross monthly income with no deductions, up to MXN 3,500,000 a year. Above the ceiling ($250k profile), the general business and professional regime at the progressive rates up to 35% on profit. How you get in Temporary residence by economic solvency, from MXN 79,770.80 (about $4,490) a month Tax at other incomes $100k ≤5% · $250k 25–35%$50k ≤5% · $250k 25–35%$50k ≤5% · $100k ≤5%$100k $12k–$16k · $250k $82k–$103k$50k $6k–$8.1k · $250k $82k–$103k$50k $6k–$8.1k · $100k $12k–$16k Foreign investment income Taxed Days to be tax resident No day test US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $28,600 Last checked Sep 2026 · Rules changed Feb 2026 See where Mexico lands for your income, visa and days in the nomad tax quiz. Mexico tax guide Moving to Mexico?Find my best tax setup
12	St Kitts and NevisInvestment route5% to 10% on $50k · No day test5% to 10% on $100k · No day test5% to 10% on $250k · No day test$8,100 to $10,300 on $50k · No day test$16,300 to $20,500 on $100k · No day test$52,600 to $58,300 on $250k · No day test	72	5% to 10%Same at every income5% to 10%Same at every income5% to 10%Same at every income$8,100 to $10,300$100k $16k–$21k · $250k $53k–$58k$16,300 to $20,500$50k $8.1k–$10k · $250k $53k–$58k$52,600 to $58,300$50k $8.1k–$10k · $100k $16k–$21k	Untaxed	No day test
How you're taxed Self-employed resident with a work permit and business license: no income tax on individuals; Unincorporated Business Tax of 4% on service receipts above XCD 2,000 a month; social security at 10% of the lowest income category allowed for consultants (XCD 900 a week). How you get in Citizenship by Investment (Sustainable Island State Contribution) Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $16k–$21k · $250k $53k–$58k$50k $8.1k–$10k · $250k $53k–$58k$50k $8.1k–$10k · $100k $16k–$21k Foreign investment income Untaxed Days to be tax resident No day test US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $37,000 to $42,000, needs 330 days abroad Last checked Sep 2026 See where St Kitts and Nevis lands for your income, visa and days in the nomad tax quiz. St Kitts and Nevis tax guide Moving to St Kitts and Nevis?Find my best tax setup
13	MonacoPassive income route15% to 25% on $50k · 91 days5% to 10% on $100k · 91 daysUp to 5% on $250k · 91 days$12,400 to $16,600 on $50k · 91 days$16,300 to $20,500 on $100k · 91 days$47,000 to $52,600 on $250k · 91 days	65	15% to 25%$100k 5–10% · $250k ≤5%5% to 10%$50k 15–25% · $250k ≤5%Up to 5%$50k 15–25% · $100k 5–10%$12,400 to $16,600$100k $16k–$21k · $250k $47k–$53k$16,300 to $20,500$50k $12k–$17k · $250k $47k–$53k$47,000 to $52,600$50k $12k–$17k · $100k $16k–$21k	Untaxed	91 days
How you're taxed Resident on a residence permit, working as a self-employed individual with an advisory or professional-expertise activity (civil, not commercial) for clients abroad: outside the 25% profit tax (ISB), which reaches only industrial or commercial activities; fixed CAMTI health and CARTI class 1 pension contributions; no personal income tax How you get in Residence permit (carte de sejour) on a Monaco bank reference Tax at other incomes $100k 5–10% · $250k ≤5%$50k 15–25% · $250k ≤5%$50k 15–25% · $100k 5–10%$100k $16k–$21k · $250k $47k–$53k$50k $12k–$17k · $250k $47k–$53k$50k $12k–$17k · $100k $16k–$21k Foreign investment income Untaxed Days to be tax resident 91 days US federal part US federal $6,000US federal $12,000, needs 330 days abroadUS federal $42,000 to $47,000, needs 330 days abroad Last checked Sep 2026 See where Monaco lands for your income, visa and days in the nomad tax quiz. Monaco tax guide Moving to Monaco?Find my best tax setup
14	SingaporeOverseas Networks and Expertise (ONE) Pass · from about $23,500 a monthUp to 5% on $50k · 183 days5% to 10% on $100k · 183 days10% to 15% on $250k · 183 days$6,000 to $8,100 on $50k · 183 days$16,300 to $20,500 on $100k · 183 days$58,300 to $63,900 on $250k · 183 days	65	Up to 5%$100k 5–10% · $250k 10–15%5% to 10%$50k ≤5% · $250k 10–15%10% to 15%$50k ≤5% · $100k 5–10%$6,000 to $8,100$100k $16k–$21k · $250k $58k–$64k$16,300 to $20,500$50k $6k–$8.1k · $250k $58k–$64k$58,300 to $63,900$50k $6k–$8.1k · $100k $16k–$21k	Untaxed	183 days
How you're taxed Resident sole trader taxed at resident rates on net trade income from services to foreign clients, performed in Singapore. Only holders of a pass that allows self-employment (ONE Pass, EntrePass) can use it; there is no freelancer visa. How you get in Overseas Networks and Expertise (ONE) Pass, from SGD 30,000 (about $23,500) a month Tax at other incomes $100k 5–10% · $250k 10–15%$50k ≤5% · $250k 10–15%$50k ≤5% · $100k 5–10%$100k $16k–$21k · $250k $58k–$64k$50k $6k–$8.1k · $250k $58k–$64k$50k $6k–$8.1k · $100k $16k–$21k Foreign investment income Untaxed Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $32,100 to $37,000, needs 330 days abroad Last checked Sep 2026 See where Singapore lands for your income, visa and days in the nomad tax quiz. Singapore tax guide Moving to Singapore?Find my best tax setup
15	AlbaniaDigital nomad visa5% to 10% on $50k · 183 daysUp to 5% on $100k · 183 days15% to 25% on $250k · 183 days$8,100 to $10,300 on $50k · 183 days$12,000 to $16,300 on $100k · 183 days$63,900 to $81,700 on $250k · 183 days	63	5% to 10%$100k ≤5% · $250k 15–25%Up to 5%$50k 5–10% · $250k 15–25%15% to 25%$50k 5–10% · $100k ≤5%$8,100 to $10,300$100k $12k–$16k · $250k $64k–$82k$12,000 to $16,300$50k $8.1k–$10k · $250k $64k–$82k$63,900 to $81,700$50k $8.1k–$10k · $100k $12k–$16k	Taxed	183 days
How you're taxed Resident self-employed person registered in Albania with gross income up to ALL 14 million: 0% income tax until 2029-12-31, plus minimum social (23% of ALL 50,000) and health (3.4% of ALL 100,000) contributions; above ALL 14 million, 15% and 23% on profit How you get in Unique permit for digital nomads Tax at other incomes $100k ≤5% · $250k 15–25%$50k 5–10% · $250k 15–25%$50k 5–10% · $100k ≤5%$100k $12k–$16k · $250k $64k–$82k$50k $8.1k–$10k · $250k $64k–$82k$50k $8.1k–$10k · $100k $12k–$16k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Jan 2026 See where Albania lands for your income, visa and days in the nomad tax quiz. Albania tax guide Moving to Albania?Find my best tax setup
16	MalaysiaDigital nomad visa · from $2,000 a month10% to 15% on $50k · 182 days15% to 25% on $100k · 182 days15% to 25% on $250k · 182 days$10,300 to $12,400 on $50k · 182 days$24,800 to $33,300 on $100k · 182 days$63,900 to $81,700 on $250k · 182 days	62	10% to 15%$100k 15–25% · $250k 15–25%15% to 25%$50k 10–15% · $250k 15–25%15% to 25%$50k 10–15% · $100k 15–25%$10,300 to $12,400$100k $25k–$33k · $250k $64k–$82k$24,800 to $33,300$50k $10k–$12k · $250k $64k–$82k$63,900 to $81,700$50k $10k–$12k · $100k $25k–$33k	Untaxed	182 days
How you're taxed Self-employed freelancer on a DE Rantau Nomad Pass, resident after 182 days, taxed at resident rates on business profit after the MYR 9,000 individual relief. How you get in DE Rantau Nomad Pass, from $2,000 a month Tax at other incomes $100k 15–25% · $250k 15–25%$50k 10–15% · $250k 15–25%$50k 10–15% · $100k 15–25%$100k $25k–$33k · $250k $64k–$82k$50k $10k–$12k · $250k $64k–$82k$50k $10k–$12k · $100k $25k–$33k Foreign investment income Untaxed Days to be tax resident 182 days US federal part US federal $6,000US federal $12,000US federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 See where Malaysia lands for your income, visa and days in the nomad tax quiz. Malaysia tax guide Moving to Malaysia?Find my best tax setup
17	Hong KongTop Talent Pass Scheme · from about $319,000 a year5% to 10% on $50k · 181 days10% to 15% on $100k · 181 days5% to 10% on $250k · 181 days$8,100 to $10,300 on $50k · 181 days$20,500 to $24,800 on $100k · 181 days$52,600 to $58,300 on $250k · 181 days	60	5% to 10%$100k 10–15% · $250k 5–10%10% to 15%$50k 5–10% · $250k 5–10%5% to 10%$50k 5–10% · $100k 10–15%$8,100 to $10,300$100k $21k–$25k · $250k $53k–$58k$20,500 to $24,800$50k $8.1k–$10k · $250k $53k–$58k$52,600 to $58,300$50k $8.1k–$10k · $100k $21k–$25k	Untaxed	181 days
How you're taxed Sole trader on a Top Talent Pass, taxed on profits from services performed in Hong Kong at the lower of two-tiered profits tax (7.5% up to HKD 2,000,000) and personal assessment, plus mandatory MPF of 5% capped at HKD 18,000 a year. How you get in Top Talent Pass Scheme, from HKD 2,500,000 (about $319,000) a year Tax at other incomes $100k 10–15% · $250k 5–10%$50k 5–10% · $250k 5–10%$50k 5–10% · $100k 10–15%$100k $21k–$25k · $250k $53k–$58k$50k $8.1k–$10k · $250k $53k–$58k$50k $8.1k–$10k · $100k $21k–$25k Foreign investment income Untaxed Days to be tax resident 181 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $37,000 to $42,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Apr 2026 See where Hong Kong lands for your income, visa and days in the nomad tax quiz. Hong Kong tax guide Moving to Hong Kong?Find my best tax setup
18	CyprusDigital nomad visa · from about $3,980 a month15% to 25% on $50k · 60 days15% to 25% on $100k · 60 days15% to 25% on $250k · 60 days$12,400 to $16,600 on $50k · 60 days$24,800 to $33,300 on $100k · 60 days$63,900 to $81,700 on $250k · 60 days	59	15% to 25%Same at every income15% to 25%Same at every income15% to 25%Same at every income$12,400 to $16,600$100k $25k–$33k · $250k $64k–$82k$24,800 to $33,300$50k $12k–$17k · $250k $64k–$82k$63,900 to $81,700$50k $12k–$17k · $100k $25k–$33k	Partly exempt	60 days
How you're taxed Own Cyprus private company (Ltd) managed from Cyprus, founder takes no salary and receives all after-tax profit as dividends as a non-domiciled resident: 15% corporate tax, 0% special defence contribution, 2.65% GHS on dividends How you get in Cyprus Digital Nomad Visa (temporary residence permit), from €3,500 (about $3,980) a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $25k–$33k · $250k $64k–$82k$50k $12k–$17k · $250k $64k–$82k$50k $12k–$17k · $100k $25k–$33k Foreign investment income Partly exempt Days to be tax resident 60 days US federal part US federal $6,000US federal $12,000US federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Jan 2026 See where Cyprus lands for your income, visa and days in the nomad tax quiz. Cyprus tax guide Moving to Cyprus?Find my best tax setup
19	ArmeniaVisa-free stay10% to 15% on $50k · 183 days10% to 15% on $100k · 183 days10% to 15% on $250k · 183 days$10,300 to $12,400 on $50k · 183 days$20,500 to $24,800 on $100k · 183 days$58,300 to $63,900 on $250k · 183 days	57	10% to 15%Same at every income10% to 15%Same at every income10% to 15%Same at every income$10,300 to $12,400$100k $21k–$25k · $250k $58k–$64k$20,500 to $24,800$50k $10k–$12k · $250k $58k–$64k$58,300 to $63,900$50k $10k–$12k · $100k $21k–$25k	Taxed	183 days
How you're taxed Individual entrepreneur on the turnover tax system selling services abroad: 10% of turnover less 6% of documented direct costs (minimum 4.5%), plus AMD 5,000 a month profit tax and AMD 5,000 a month social contribution. Listed high-tech activities pay 1% instead. How you get in Visa-free stay Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $21k–$25k · $250k $58k–$64k$50k $10k–$12k · $250k $58k–$64k$50k $10k–$12k · $100k $21k–$25k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000, needs 330 days abroadUS federal $32,100 to $37,000, needs 330 days abroad Last checked Sep 2026 See where Armenia lands for your income, visa and days in the nomad tax quiz. Armenia tax guide Moving to Armenia?Find my best tax setup
20	UruguayDigital nomad visa10% to 15% on $50k · 183 days15% to 25% on $100k · 183 days15% to 25% on $250k · 183 days$4,300 to $6,400 on $50k · 183 days$12,800 to $21,300 on $100k · 183 days$37,000 to $53,100 on $250k · 183 days	57	10% to 15%$100k 15–25% · $250k 15–25%15% to 25%$50k 10–15% · $250k 15–25%15% to 25%$50k 10–15% · $100k 15–25%$4,300 to $6,400$100k $13k–$21k · $250k $37k–$53k$12,800 to $21,300$50k $4.3k–$6.4k · $250k $37k–$53k$37,000 to $53,100$50k $4.3k–$6.4k · $100k $13k–$21k	Untaxed	183 days
How you're taxed Resident self-employed person taxed under IRPF on work income (Category II) after the flat 30% expense deduction, at 0% to 36% in BPC bands, plus mandatory social security; the newcomer regime does not cover work income (Title 7, articles 6, 45 and 48). How you get in Digital nomad provisional identity sheet Tax at other incomes $100k 15–25% · $250k 15–25%$50k 10–15% · $250k 15–25%$50k 10–15% · $100k 15–25%$100k $13k–$21k · $250k $37k–$53k$50k $4.3k–$6.4k · $250k $37k–$53k$50k $4.3k–$6.4k · $100k $13k–$21k Foreign investment income Untaxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 to $5,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Jan 2026 See where Uruguay lands for your income, visa and days in the nomad tax quiz. Uruguay tax guide Moving to Uruguay?Find my best tax setup
21	AndorraDigital nomad visa · from about $5,350 a monthUp to 5% on $50k · 183 days5% to 10% on $100k · 183 days5% to 10% on $250k · 183 days$6,000 to $8,100 on $50k · 183 days$16,300 to $20,500 on $100k · 183 days$52,600 to $58,300 on $250k · 183 days	55	Up to 5%$100k 5–10% · $250k 5–10%5% to 10%$50k ≤5% · $250k 5–10%5% to 10%$50k ≤5% · $100k 5–10%$6,000 to $8,100$100k $16k–$21k · $250k $53k–$58k$16,300 to $20,500$50k $6k–$8.1k · $250k $53k–$58k$52,600 to $58,300$50k $6k–$8.1k · $100k $16k–$21k	Taxed	183 days
How you're taxed Digital nomad residence (D.3) with tax residency in Andorra, freelance income from foreign clients taxed under IRPF: 10% above the EUR 24,000 personal minimum less the bonus of up to EUR 800; private health insurance instead of CASS How you get in Residence for digital nomads (D.3, residence without work), from €4,706 (about $5,350) a month Tax at other incomes $100k 5–10% · $250k 5–10%$50k ≤5% · $250k 5–10%$50k ≤5% · $100k 5–10%$100k $16k–$21k · $250k $53k–$58k$50k $6k–$8.1k · $250k $53k–$58k$50k $6k–$8.1k · $100k $16k–$21k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000, needs 330 days abroadUS federal $37,000 to $42,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Jul 2026 See where Andorra lands for your income, visa and days in the nomad tax quiz. Andorra tax guide Moving to Andorra?Find my best tax setup
22	PhilippinesPassive income route15% to 25% on $50k · No day test15% to 25% on $100k · No day test15% to 25% on $250k · No day test$12,400 to $16,600 on $50k · No day test$24,800 to $33,300 on $100k · No day test$63,900 to $81,700 on $250k · No day test	54	15% to 25%Same at every income15% to 25%Same at every income15% to 25%Same at every income$12,400 to $16,600$100k $25k–$33k · $250k $64k–$82k$24,800 to $33,300$50k $12k–$17k · $250k $64k–$82k$63,900 to $81,700$50k $12k–$17k · $100k $25k–$33k	Untaxed	No day test
How you're taxed Resident alien self-employed freelancer on an SRRV who lives in the Philippines with no definite plan to leave (resident alien under Revenue Regulations No. 2, section 5), taxed at the graduated rates on Philippine-source service income with the 40% optional standard deduction, plus SSS contributions at the cap. Receipts are above the PHP 3,000,000 threshold for the 8% option and for VAT at all three levels, so the freelancer is VAT-registered and the 3% percentage tax (Tax Code section 116, for non-VAT persons at or below PHP 3,000,000) does not apply; services to a business conducted outside the Philippines paid in acceptable foreign currency are zero-rated (section 108(B)(2) as amended by Republic Act No. 10963; Republic Acts No. 12023 and 12066 of 2024 did not change it). PhilHealth is not automatic for foreigners and would add at most PHP 60,000 a year, which leaves every band unchanged. How you get in Special Resident Retiree's Visa (SRRV Classic) Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $25k–$33k · $250k $64k–$82k$50k $12k–$17k · $250k $64k–$82k$50k $12k–$17k · $100k $25k–$33k Foreign investment income Untaxed Days to be tax resident No day test US federal part US federal $6,000US federal $12,000US federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 See where the Philippines lands for your income, visa and days in the nomad tax quiz. Philippines tax guide Moving to the Philippines?Find my best tax setup
23	Antigua and BarbudaSelf-employed route15% to 25% on $50k · No day test15% to 25% on $100k · No day test25% to 35% on $250k · No day test$12,400 to $16,600 on $50k · No day test$24,800 to $33,300 on $100k · No day test$81,700 to $102,900 on $250k · No day test	54	15% to 25%$100k 15–25% · $250k 25–35%15% to 25%$50k 15–25% · $250k 25–35%25% to 35%$50k 15–25% · $100k 15–25%$12,400 to $16,600$100k $25k–$33k · $250k $82k–$103k$24,800 to $33,300$50k $12k–$17k · $250k $82k–$103k$81,700 to $102,900$50k $12k–$17k · $100k $25k–$33k	Untaxed	No day test
How you're taxed Self-employed resident on a self-employed work permit, taxed under the Unincorporated Business Tax as a sole trader (0%, 8%, 25% on net income), plus 10% social security up to XCD 78,000 a year and 5% Medical Benefits Scheme on earnings. How you get in Self-employed work permit Tax at other incomes $100k 15–25% · $250k 25–35%$50k 15–25% · $250k 25–35%$50k 15–25% · $100k 15–25%$100k $25k–$33k · $250k $82k–$103k$50k $12k–$17k · $250k $82k–$103k$50k $12k–$17k · $100k $25k–$33k Foreign investment income Untaxed Days to be tax resident No day test US federal part US federal $6,000US federal $12,000US federal $28,600 Last checked Sep 2026 · Rules changed Feb 2026 See where Antigua and Barbuda lands for your income, visa and days in the nomad tax quiz. Antigua and Barbuda tax guide Moving to Antigua and Barbuda?Find my best tax setup
24	MaltaDigital nomad visa · from about $3,980 a month15% to 25% on $50k · 183 days15% to 25% on $100k · 183 days10% to 15% on $250k · 183 days$12,400 to $16,600 on $50k · 183 days$24,800 to $33,300 on $100k · 183 days$58,300 to $63,900 on $250k · 183 days	53	15% to 25%$100k 15–25% · $250k 10–15%15% to 25%$50k 15–25% · $250k 10–15%10% to 15%$50k 15–25% · $100k 15–25%$12,400 to $16,600$100k $25k–$33k · $250k $58k–$64k$24,800 to $33,300$50k $12k–$17k · $250k $58k–$64k$58,300 to $63,900$50k $12k–$17k · $100k $25k–$33k	Taxed if brought in	183 days
How you're taxed Nomad Residence Permit, self-employed for clients outside Malta, 10% flat on net income after the first 12 months (S.L. 123.210), plus Class 2 social security as a self-employed person ordinarily resident in Malta How you get in Nomad Residence Permit, from €3,500 (about $3,980) a month Tax at other incomes $100k 15–25% · $250k 10–15%$50k 15–25% · $250k 10–15%$50k 15–25% · $100k 15–25%$100k $25k–$33k · $250k $58k–$64k$50k $12k–$17k · $250k $58k–$64k$50k $12k–$17k · $100k $25k–$33k Foreign investment income Taxed if brought in Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000US federal $32,100 to $37,000, needs 330 days abroad Last checked Sep 2026 See where Malta lands for your income, visa and days in the nomad tax quiz. Malta tax guide Moving to Malta?Find my best tax setup
25	PanamaDigital nomad visa · from $3,000 a month15% to 25% on $50k · 183 days25% to 35% on $100k · 183 days25% to 35% on $250k · 183 days$12,400 to $16,600 on $50k · 183 days$33,300 to $41,800 on $100k · 183 days$81,700 to $102,900 on $250k · 183 days	51	15% to 25%$100k 25–35% · $250k 25–35%25% to 35%$50k 15–25% · $250k 25–35%25% to 35%$50k 15–25% · $100k 25–35%$12,400 to $16,600$100k $33k–$42k · $250k $82k–$103k$33,300 to $41,800$50k $12k–$17k · $250k $82k–$103k$81,700 to $102,900$50k $12k–$17k · $100k $33k–$42k	Untaxed	183 days
How you're taxed Remote worker visa holder working for foreign clients through a business registered abroad, with the work done in Panama taxed as Panamanian-source income (Executive Decree 170, article 9(a)) at the article 700 rates, plus 2.75% educational insurance and 9.36% social security on profit How you get in Short-stay visa as a remote worker, from $3,000 a month Tax at other incomes $100k 25–35% · $250k 25–35%$50k 15–25% · $250k 25–35%$50k 15–25% · $100k 25–35%$100k $33k–$42k · $250k $82k–$103k$50k $12k–$17k · $250k $82k–$103k$50k $12k–$17k · $100k $33k–$42k Foreign investment income Untaxed Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000US federal $28,600 Last checked Sep 2026 · Rules changed Sep 2026 See where Panama lands for your income, visa and days in the nomad tax quiz. Panama tax guide Moving to Panama?Find my best tax setup
26	ThailandDigital nomad visa15% to 25% on $50k · 180 days25% to 35% on $100k · 180 days25% to 35% on $250k · 180 days$12,400 to $16,600 on $50k · 180 days$33,300 to $41,800 on $100k · 180 days$81,700 to $102,900 on $250k · 180 days	50	15% to 25%$100k 25–35% · $250k 25–35%25% to 35%$50k 15–25% · $250k 25–35%25% to 35%$50k 15–25% · $100k 25–35%$12,400 to $16,600$100k $33k–$42k · $250k $82k–$103k$33,300 to $41,800$50k $12k–$17k · $250k $82k–$103k$81,700 to $102,900$50k $12k–$17k · $100k $33k–$42k	Taxed if brought in	180 days
How you're taxed Self-employed person on a DTV working from Thailand for foreign clients, taxed at the progressive rates on Thai-source fees (section 40(2) hire of service income, 50% expense deduction capped at THB 100,000, THB 60,000 personal allowance). How you get in Destination Thailand Visa (DTV), workcation Tax at other incomes $100k 25–35% · $250k 25–35%$50k 15–25% · $250k 25–35%$50k 15–25% · $100k 25–35%$100k $33k–$42k · $250k $82k–$103k$50k $12k–$17k · $250k $82k–$103k$50k $12k–$17k · $100k $33k–$42k Foreign investment income Taxed if brought in Days to be tax resident 180 days US federal part US federal $6,000US federal $12,000US federal $28,600 Last checked Sep 2026 See where Thailand lands for your income, visa and days in the nomad tax quiz. Thailand tax guide Moving to Thailand?Find my best tax setup
27	ArgentinaDigital nomad visa5% to 10% on $50k · 365 days15% to 25% on $100k · 365 days25% to 35% on $250k · 365 days$8,100 to $10,300 on $50k · 365 days$24,800 to $33,300 on $100k · 365 days$81,700 to $102,900 on $250k · 365 days	49	5% to 10%$100k 15–25% · $250k 25–35%15% to 25%$50k 5–10% · $250k 25–35%25% to 35%$50k 5–10% · $100k 15–25%$8,100 to $10,300$100k $25k–$33k · $250k $82k–$103k$24,800 to $33,300$50k $8.1k–$10k · $250k $82k–$103k$81,700 to $102,900$50k $8.1k–$10k · $100k $25k–$33k	Taxed	365 days
How you're taxed Resident self-employed person: Monotributo category H at the $50k profile (ARS 522,707 a month covering tax, pension and health; a foreigner on a transitory residence can register with a provisional CUIT); above the ARS 126.6 million category K ceiling ($100k and $250k), the general regime at the progressive rates up to 35% on profit after the non-taxable minimum, the self-employed special deduction and autonomo contributions. A nomad on the transitory residence stays non-resident. How you get in Transitory residence for digital nomads Tax at other incomes $100k 15–25% · $250k 25–35%$50k 5–10% · $250k 25–35%$50k 5–10% · $100k 15–25%$100k $25k–$33k · $250k $82k–$103k$50k $8.1k–$10k · $250k $82k–$103k$50k $8.1k–$10k · $100k $25k–$33k Foreign investment income Taxed Days to be tax resident 365 days US federal part US federal $6,000, needs 330 days abroadUS federal $12,000US federal $28,600 Last checked Sep 2026 · Rules changed Aug 2026 See where Argentina lands for your income, visa and days in the nomad tax quiz. Argentina tax guide Moving to Argentina?Find my best tax setup
28	ColombiaDigital nomad visa · from about $1,590 a month15% to 25% on $50k · 183 days15% to 25% on $100k · 183 days25% to 35% on $250k · 183 days$12,400 to $16,600 on $50k · 183 days$24,800 to $33,300 on $100k · 183 days$81,700 to $102,900 on $250k · 183 days	49	15% to 25%$100k 15–25% · $250k 25–35%15% to 25%$50k 15–25% · $250k 25–35%25% to 35%$50k 15–25% · $100k 15–25%$12,400 to $16,600$100k $25k–$33k · $250k $82k–$103k$24,800 to $33,300$50k $12k–$17k · $250k $82k–$103k$81,700 to $102,900$50k $12k–$17k · $100k $25k–$33k	Taxed	183 days
How you're taxed Resident self-employed professional (more than 183 days in 365, on a Visa V for digital nomads) opting into SIMPLE for professional and consulting services: 5.9%, 7.3% or 12% of annual gross income at the 3 profiles, replacing income tax and municipal industry and commerce tax, plus health (12.5%) and pension (16%) contributions on 40% of income. How you get in Visa V for digital nomads, from COP 5,252,715 (about $1,590) a month Tax at other incomes $100k 15–25% · $250k 25–35%$50k 15–25% · $250k 25–35%$50k 15–25% · $100k 15–25%$100k $25k–$33k · $250k $82k–$103k$50k $12k–$17k · $250k $82k–$103k$50k $12k–$17k · $100k $25k–$33k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000US federal $28,600 Last checked Sep 2026 · Rules changed Apr 2026 See where Colombia lands for your income, visa and days in the nomad tax quiz. Colombia tax guide Moving to Colombia?Find my best tax setup
29	SerbiaSelf-employed route10% to 15% on $50k · 183 days10% to 15% on $100k · 183 days15% to 25% on $250k · 183 days$10,300 to $12,400 on $50k · 183 days$20,500 to $24,800 on $100k · 183 days$63,900 to $81,700 on $250k · 183 days	47	10% to 15%$100k 10–15% · $250k 15–25%10% to 15%$50k 10–15% · $250k 15–25%15% to 25%$50k 10–15% · $100k 10–15%$10,300 to $12,400$100k $21k–$25k · $250k $64k–$82k$20,500 to $24,800$50k $10k–$12k · $250k $64k–$82k$63,900 to $81,700$50k $10k–$12k · $100k $21k–$25k	Taxed	183 days
How you're taxed Registered sole trader (preduzetnik) taxed on actual profit, paying a monthly personal salary at the minimum contribution base: 10% tax on profit, contributions only on the personal salary, plus the supplementary annual tax How you get in Temporary residence and work as a registered sole trader (preduzetnik) Tax at other incomes $100k 10–15% · $250k 15–25%$50k 10–15% · $250k 15–25%$50k 10–15% · $100k 10–15%$100k $21k–$25k · $250k $64k–$82k$50k $10k–$12k · $250k $64k–$82k$50k $10k–$12k · $100k $21k–$25k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000, needs 330 days abroadUS federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Jan 2026 See where Serbia lands for your income, visa and days in the nomad tax quiz. Serbia tax guide Moving to Serbia?Find my best tax setup
30	BulgariaDigital nomad visa · from about $2,940 a month25% to 35% on $50k · 183 days15% to 25% on $100k · 183 days10% to 15% on $250k · 183 days$16,600 to $20,900 on $50k · 183 days$24,800 to $33,300 on $100k · 183 days$58,300 to $63,900 on $250k · 183 days	46	25% to 35%$100k 15–25% · $250k 10–15%15% to 25%$50k 25–35% · $250k 10–15%10% to 15%$50k 25–35% · $100k 15–25%$16,600 to $20,900$100k $25k–$33k · $250k $58k–$64k$24,800 to $33,300$50k $17k–$21k · $250k $58k–$64k$58,300 to $63,900$50k $17k–$21k · $100k $25k–$33k	Taxed	183 days
How you're taxed Self-employed under a free profession (not a registered sole trader), 25% statutory expense deduction, 10% flat income tax, and self-insured social security of 27.8% on insurable income up to the 2026 maximum How you get in Digital nomad long-stay residence permit, from €2,584 (about $2,940) a month Tax at other incomes $100k 15–25% · $250k 10–15%$50k 25–35% · $250k 10–15%$50k 25–35% · $100k 15–25%$100k $25k–$33k · $250k $58k–$64k$50k $17k–$21k · $250k $58k–$64k$50k $17k–$21k · $100k $25k–$33k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000US federal $32,100 to $37,000, needs 330 days abroad Last checked Sep 2026 · Rules changed Aug 2026 See where Bulgaria lands for your income, visa and days in the nomad tax quiz. Bulgaria tax guide Moving to Bulgaria?Find my best tax setup
31	Dominican RepublicInvestment route15% to 25% on $50k · 183 days15% to 25% on $100k · 183 days15% to 25% on $250k · 183 days$12,400 to $16,600 on $50k · 183 days$24,800 to $33,300 on $100k · 183 days$63,900 to $81,700 on $250k · 183 days	45	15% to 25%Same at every income15% to 25%Same at every income15% to 25%Same at every income$12,400 to $16,600$100k $25k–$33k · $250k $64k–$82k$24,800 to $33,300$50k $12k–$17k · $250k $64k–$82k$63,900 to $81,700$50k $12k–$17k · $100k $25k–$33k	Partly exempt	183 days
How you're taxed Self-employed resident taxed on Dominican-source work income at the 2026 scale (Tax Code articles 272 and 296). No special regime applies to work income. How you get in Residence by investment Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $25k–$33k · $250k $64k–$82k$50k $12k–$17k · $250k $64k–$82k$50k $12k–$17k · $100k $25k–$33k Foreign investment income Partly exempt Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000US federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Jun 2026 See where the Dominican Republic lands for your income, visa and days in the nomad tax quiz. Dominican Republic tax guide Moving to the Dominican Republic?Find my best tax setup
32	ItalyDigital nomad visa · from about $28,200 a year25% to 35% on $50k · 183 days25% to 35% on $100k · 183 days25% to 35% on $250k · 183 days$10,600 to $14,900 on $50k · 183 days$21,300 to $29,800 on $100k · 183 days$53,100 to $74,400 on $250k · 183 days	45	25% to 35%Same at every income25% to 35%Same at every income25% to 35%Same at every income$10,600 to $14,900$100k $21k–$30k · $250k $53k–$74k$21,300 to $29,800$50k $11k–$15k · $250k $53k–$74k$53,100 to $74,400$50k $11k–$15k · $100k $21k–$30k	Covered by a lump sum	183 days
How you're taxed Self-employed professional (partita IVA, ordinary regime) using the impatriate regime (50% of work income taxed, first 5 years), INPS Separate Management contributions on full income, regional surcharge at the 1.23% base rate How you get in Digital nomad and remote worker visa, from €24,789.93 (about $28,200) a year Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $21k–$30k · $250k $53k–$74k$50k $11k–$15k · $250k $53k–$74k$50k $11k–$15k · $100k $21k–$30k Foreign investment income Covered by a lump sum Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Jan 2026 See where Italy lands for your income, visa and days in the nomad tax quiz. Italy tax guide Moving to Italy?Find my best tax setup
33	United KingdomSelf-employed route15% to 25% on $50k · 183 days15% to 25% on $100k · 183 daysOver 35% on $250k · 183 days$6,400 to $10,600 on $50k · 183 days$12,800 to $21,300 on $100k · 183 days$74,400 to $95,600 on $250k · 183 days	45	15% to 25%$100k 15–25% · $250k >35%15% to 25%$50k 15–25% · $250k >35%Over 35%$50k 15–25% · $100k 15–25%$6,400 to $10,600$100k $13k–$21k · $250k $74k–$96k$12,800 to $21,300$50k $6.4k–$11k · $250k $74k–$96k$74,400 to $95,600$50k $6.4k–$11k · $100k $13k–$21k	Untaxed	183 days
How you're taxed Sole trader (self-employed) paying income tax on trading profit at 20%, 40% and 45% after the Personal Allowance, plus Class 4 National Insurance at 6% and 2%; a UK Ltd paying a GBP 12,570 salary and dividends costs slightly more at every level How you get in Innovator Founder visa Tax at other incomes $100k 15–25% · $250k >35%$50k 15–25% · $250k >35%$50k 15–25% · $100k 15–25%$100k $13k–$21k · $250k $74k–$96k$50k $6.4k–$11k · $250k $74k–$96k$50k $6.4k–$11k · $100k $13k–$21k Foreign investment income Untaxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Apr 2026 See where the United Kingdom lands for your income, visa and days in the nomad tax quiz. United Kingdom tax guide Moving to the United Kingdom?Find my best tax setup
34	SwitzerlandSelf-employed route10% to 15% on $50k · 30 days15% to 25% on $100k · 30 days15% to 25% on $250k · 30 days$4,300 to $6,400 on $50k · 30 days$12,800 to $21,300 on $100k · 30 days$37,000 to $53,100 on $250k · 30 days	44	10% to 15%$100k 15–25% · $250k 15–25%15% to 25%$50k 10–15% · $250k 15–25%15% to 25%$50k 10–15% · $100k 15–25%$4,300 to $6,400$100k $13k–$21k · $250k $37k–$53k$12,800 to $21,300$50k $4.3k–$6.4k · $250k $37k–$53k$37,000 to $53,100$50k $4.3k–$6.4k · $100k $13k–$21k	Taxed	30 days
How you're taxed Sole proprietor (Einzelunternehmen) resident in Wollerau, canton Schwyz, the lowest-tax commune tested: federal, cantonal and communal income tax on profit after AHV/IV/EO contributions, plus AHV/IV/EO at 10.0% (degressive below CHF 60,500) and administration costs of up to 5% of contributions How you get in Residence permit for self-employment (non-EU/EFTA nationals) Tax at other incomes $100k 15–25% · $250k 15–25%$50k 10–15% · $250k 15–25%$50k 10–15% · $100k 15–25%$100k $13k–$21k · $250k $37k–$53k$50k $4.3k–$6.4k · $250k $37k–$53k$50k $4.3k–$6.4k · $100k $13k–$21k Foreign investment income Taxed Days to be tax resident 30 days US federal part US federal $0US federal $0US federal $0 to $5,100, needs 330 days abroad Last checked Sep 2026 See where Switzerland lands for your income, visa and days in the nomad tax quiz. Switzerland tax guide Moving to Switzerland?Find my best tax setup
35	CzechiaDigital nomad visa · from about $3,440 a month10% to 15% on $50k · 183 days15% to 25% on $100k · 183 days25% to 35% on $250k · 183 days$4,300 to $6,400 on $50k · 183 days$12,800 to $21,300 on $100k · 183 days$53,100 to $74,400 on $250k · 183 days	44	10% to 15%$100k 15–25% · $250k 25–35%15% to 25%$50k 10–15% · $250k 25–35%25% to 35%$50k 10–15% · $100k 15–25%$4,300 to $6,400$100k $13k–$21k · $250k $53k–$74k$12,800 to $21,300$50k $4.3k–$6.4k · $250k $53k–$74k$53,100 to $74,400$50k $4.3k–$6.4k · $100k $13k–$21k	Taxed	183 days
How you're taxed Self-employed with a trade license (OSVC): flat-rate tax band 1 at $50,000; 60% flat expense allowance with 15% income tax and social and health insurance at $100,000; own s.r.o. paying 21% corporate tax and 15% on dividends, with minimum health insurance, at $250,000 How you get in Digital Nomad Program (long-term visa for business or other purposes), from CZK 73,823 (about $3,440) a month Tax at other incomes $100k 15–25% · $250k 25–35%$50k 10–15% · $250k 25–35%$50k 10–15% · $100k 15–25%$100k $13k–$21k · $250k $53k–$74k$50k $4.3k–$6.4k · $250k $53k–$74k$50k $4.3k–$6.4k · $100k $13k–$21k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Jul 2026 See where Czechia lands for your income, visa and days in the nomad tax quiz. Czechia tax guide Moving to Czechia?Find my best tax setup
36	Puerto RicoInvestment route15% to 25% on $50k · 183 days15% to 25% on $100k · 183 days15% to 25% on $250k · 183 days$6,900 on $50k · 183 days$13,700 on $100k · 183 days$32,800 on $250k · 183 days	41	15% to 25%Same at every income15% to 25%Same at every income15% to 25%Same at every income$6,900$100k $14k · $250k $33k$13,700$50k $6.9k · $250k $33k$32,800$50k $6.9k · $100k $14k	Taxed	183 days
How you're taxed Act 60 export services decree held by the self-employed resident as a new small business: 2% Puerto Rico income tax on net export services income for the first 5 years (4% after), plus 15.3% US self-employment tax on 92.35% of profit. A decree company must pay its owner-officer a reasonable salary taxed at ordinary rates (Treasury Administrative Determination 15-22), so it does not beat this route unless the salary is well below the profit the owner earns. How you get in US E-2 treaty investor visa (non-US citizens) Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $14k · $250k $33k$50k $6.9k · $250k $33k$50k $6.9k · $100k $14k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000. US route: Puerto Rico Act 60 (US citizens)US federal $12,000. US route: Puerto Rico Act 60 (US citizens)US federal $28,600. US route: Puerto Rico Act 60 (US citizens) Last checked Sep 2026 · Rules changed Mar 2026 See where Puerto Rico lands for your income, visa and days in the nomad tax quiz. Puerto Rico tax guide Moving to Puerto Rico?Find my best tax setup
37	BrazilDigital nomad visa · from $1,500 a month25% to 35% on $50k · 183 days25% to 35% on $100k · 183 days25% to 35% on $250k · 183 days$10,600 to $14,900 on $50k · 183 days$21,300 to $29,800 on $100k · 183 days$53,100 to $74,400 on $250k · 183 days	41	25% to 35%Same at every income25% to 35%Same at every income25% to 35%Same at every income$10,600 to $14,900$100k $21k–$30k · $250k $53k–$74k$21,300 to $29,800$50k $11k–$15k · $250k $53k–$74k$53,100 to $74,400$50k $11k–$15k · $100k $21k–$30k	Taxed	183 days
How you're taxed Resident self-employed individual (183 days in 12 months, on the digital nomad residence) paying monthly carne-leao on income from foreign clients at the progressive rates up to 27.5%, after deducting business expenses (livro caixa) and INSS contributions at 20% up to the 2026 ceiling. A Brazilian company taxed under Simples Nacional was not modeled. How you get in Digital nomad temporary visa and residence authorization (CNIg Normative Resolution 45), from $1,500 a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $21k–$30k · $250k $53k–$74k$50k $11k–$15k · $250k $53k–$74k$50k $11k–$15k · $100k $21k–$30k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Jan 2026 See where Brazil lands for your income, visa and days in the nomad tax quiz. Brazil tax guide Moving to Brazil?Find my best tax setup
38	SpainDigital nomad visa · from about $2,780 a month25% to 35% on $50k · 183 days25% to 35% on $100k · 183 daysOver 35% on $250k · 183 days$10,600 to $14,900 on $50k · 183 days$21,300 to $29,800 on $100k · 183 days$74,400 to $95,600 on $250k · 183 days	41	25% to 35%$100k 25–35% · $250k >35%25% to 35%$50k 25–35% · $250k >35%Over 35%$50k 25–35% · $100k 25–35%$10,600 to $14,900$100k $21k–$30k · $250k $74k–$96k$21,300 to $29,800$50k $11k–$15k · $250k $74k–$96k$74,400 to $95,600$50k $11k–$15k · $100k $21k–$30k	Taxed	183 days
How you're taxed Self-employed (autonomo) under simplified direct assessment, resident in the Comunidad de Madrid (lowest regional scale), social security at the minimum base of the net-income bracket, after the first-year flat rate ends How you get in Visa and residence permit for international telework (digital nomad), from €2,442 (about $2,780) a month Tax at other incomes $100k 25–35% · $250k >35%$50k 25–35% · $250k >35%$50k 25–35% · $100k 25–35%$100k $21k–$30k · $250k $74k–$96k$50k $11k–$15k · $250k $74k–$96k$50k $11k–$15k · $100k $21k–$30k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Jan 2026 See where Spain lands for your income, visa and days in the nomad tax quiz. Spain tax guide Moving to Spain?Find my best tax setup
39	HungaryDigital nomad visa · from about $3,410 a month15% to 25% on $50k · 183 days25% to 35% on $100k · 183 days25% to 35% on $250k · 183 days$6,400 to $10,600 on $50k · 183 days$21,300 to $29,800 on $100k · 183 days$53,100 to $74,400 on $250k · 183 days	36	15% to 25%$100k 25–35% · $250k 25–35%25% to 35%$50k 15–25% · $250k 25–35%25% to 35%$50k 15–25% · $100k 25–35%$6,400 to $10,600$100k $21k–$30k · $250k $53k–$74k$21,300 to $29,800$50k $6.4k–$11k · $250k $53k–$74k$53,100 to $74,400$50k $6.4k–$11k · $100k $21k–$30k	Taxed	183 days
How you're taxed Sole proprietor (egyeni vallalkozo) under flat-rate taxation with the 45% cost allowance at $50,000 and $100,000 of revenue; itemized entrepreneurial income tax (withdrawal at the guaranteed minimum wage, 9% on profit, 15% entrepreneurial dividend) at $250,000, above the flat-rate revenue limit; local business tax at the 2% maximum, as in Budapest How you get in White Card (residence permit for digital nomads), from €3,000 (about $3,410) a month Tax at other incomes $100k 25–35% · $250k 25–35%$50k 15–25% · $250k 25–35%$50k 15–25% · $100k 25–35%$100k $21k–$30k · $250k $53k–$74k$50k $6.4k–$11k · $250k $53k–$74k$50k $6.4k–$11k · $100k $21k–$30k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Jan 2026 See where Hungary lands for your income, visa and days in the nomad tax quiz. Hungary tax guide Moving to Hungary?Find my best tax setup
40	IndonesiaDigital nomad visa · from $60,000 a year15% to 25% on $50k · 183 days25% to 35% on $100k · 183 days25% to 35% on $250k · 183 days$12,400 to $16,600 on $50k · 183 days$33,300 to $41,800 on $100k · 183 days$81,700 to $102,900 on $250k · 183 days	36	15% to 25%$100k 25–35% · $250k 25–35%25% to 35%$50k 15–25% · $250k 25–35%25% to 35%$50k 15–25% · $100k 25–35%$12,400 to $16,600$100k $33k–$42k · $250k $82k–$103k$33,300 to $41,800$50k $12k–$17k · $250k $82k–$103k$81,700 to $102,900$50k $12k–$17k · $100k $33k–$42k	Taxed	183 days
How you're taxed Remote worker on an E33G permit, resident under the 183-day or intention test, taxed at the progressive rates on net income from services performed in Indonesia, after the IDR 54 million single allowance. How you get in E33G remote worker visa (KITAS), from $60,000 a year Tax at other incomes $100k 25–35% · $250k 25–35%$50k 15–25% · $250k 25–35%$50k 15–25% · $100k 25–35%$100k $33k–$42k · $250k $82k–$103k$50k $12k–$17k · $250k $82k–$103k$50k $12k–$17k · $100k $33k–$42k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000US federal $28,600 Last checked Sep 2026 See where Indonesia lands for your income, visa and days in the nomad tax quiz. Indonesia tax guide Moving to Indonesia?Find my best tax setup
41	GreeceDigital nomad visa · from about $3,980 a month25% to 35% on $50k · 183 days25% to 35% on $100k · 183 daysOver 35% on $250k · 183 days$10,600 to $14,900 on $50k · 183 days$21,300 to $29,800 on $100k · 183 days$74,400 to $95,600 on $250k · 183 days	36	25% to 35%$100k 25–35% · $250k >35%25% to 35%$50k 25–35% · $250k >35%Over 35%$50k 25–35% · $100k 25–35%$10,600 to $14,900$100k $21k–$30k · $250k $74k–$96k$21,300 to $29,800$50k $11k–$15k · $250k $74k–$96k$74,400 to $95,600$50k $11k–$15k · $100k $21k–$30k	Taxed	183 days
How you're taxed Freelancer on the digital nomad permit with clients outside Greece, taxed as a Greek resident on the normal 2026 scale for business income with no art. 5C exemption, e-EFKA contribution category 1 How you get in Digital nomad visa and residence permit, from €3,500 (about $3,980) a month Tax at other incomes $100k 25–35% · $250k >35%$50k 25–35% · $250k >35%$50k 25–35% · $100k 25–35%$100k $21k–$30k · $250k $74k–$96k$50k $11k–$15k · $250k $74k–$96k$50k $11k–$15k · $100k $21k–$30k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Jan 2026 See where Greece lands for your income, visa and days in the nomad tax quiz. Greece tax guide Moving to Greece?Find my best tax setup
42	RomaniaDigital nomad visa · from about $5,940 a month25% to 35% on $50k · 183 days15% to 25% on $100k · 183 days10% to 15% on $250k · 183 days$10,600 to $14,900 on $50k · 183 days$12,800 to $21,300 on $100k · 183 days$31,300 to $37,000 on $250k · 183 days	35	25% to 35%$100k 15–25% · $250k 10–15%15% to 25%$50k 25–35% · $250k 10–15%10% to 15%$50k 25–35% · $100k 15–25%$10,600 to $14,900$100k $13k–$21k · $250k $31k–$37k$12,800 to $21,300$50k $11k–$15k · $250k $31k–$37k$31,300 to $37,000$50k $11k–$15k · $100k $13k–$21k	Taxed	183 days
How you're taxed Self-employed sole proprietor (PFA) taxed in the real system on net income: 10% income tax after deducting 25% pension contribution on a base of 24 minimum wages and 10% health contribution on net income capped at 72 minimum wages How you get in Long-stay visa and temporary residence permit for digital nomads, from RON 27,576 (about $5,940) a month Tax at other incomes $100k 15–25% · $250k 10–15%$50k 25–35% · $250k 10–15%$50k 25–35% · $100k 15–25%$100k $13k–$21k · $250k $31k–$37k$50k $11k–$15k · $250k $31k–$37k$50k $11k–$15k · $100k $13k–$21k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $5,100 to $10,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Sep 2026 See where Romania lands for your income, visa and days in the nomad tax quiz. Romania tax guide Moving to Romania?Find my best tax setup
43	EstoniaDigital nomad visa · from about $5,120 a month15% to 25% on $50k · 183 days15% to 25% on $100k · 183 days15% to 25% on $250k · 183 days$12,400 to $16,600 on $50k · 183 days$24,800 to $33,300 on $100k · 183 days$63,900 to $81,700 on $250k · 183 days	35	15% to 25%Same at every income15% to 25%Same at every income15% to 25%Same at every income$12,400 to $16,600$100k $25k–$33k · $250k $64k–$82k$24,800 to $33,300$50k $12k–$17k · $250k $64k–$82k$63,900 to $81,700$50k $12k–$17k · $100k $25k–$33k	Taxed	183 days
How you're taxed Own Estonian private limited company (OÜ) run from Estonia, founder takes no salary and receives all profit as dividends: 22/78 corporate income tax on distribution (22% of gross profit), no personal tax on the dividend How you get in Digital nomad visa (long-stay D visa), from €4,500 (about $5,120) a month Tax at other incomes Same at every incomeSame at every incomeSame at every income$100k $25k–$33k · $250k $64k–$82k$50k $12k–$17k · $250k $64k–$82k$50k $12k–$17k · $100k $25k–$33k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $6,000US federal $12,000US federal $28,600 to $32,100, needs 330 days abroad Last checked Sep 2026 · Rules changed Jan 2026 See where Estonia lands for your income, visa and days in the nomad tax quiz. Estonia tax guide Moving to Estonia?Find my best tax setup
44	IrelandInvestment route15% to 25% on $50k · 183 days25% to 35% on $100k · 183 daysOver 35% on $250k · 183 days$6,400 to $10,600 on $50k · 183 days$21,300 to $29,800 on $100k · 183 days$74,400 to $95,600 on $250k · 183 days	35	15% to 25%$100k 25–35% · $250k >35%25% to 35%$50k 15–25% · $250k >35%Over 35%$50k 15–25% · $100k 25–35%$6,400 to $10,600$100k $21k–$30k · $250k $74k–$96k$21,300 to $29,800$50k $6.4k–$11k · $250k $74k–$96k$74,400 to $95,600$50k $6.4k–$11k · $100k $21k–$30k	Taxed if brought in	183 days
How you're taxed Sole trader taxed under Case I/II on trading profit: income tax at 20% and 40% after the EUR 2,000 personal and EUR 2,000 earned income credits, USC including the 3% surcharge above EUR 100,000, and PRSI Class S at the blended 2026 rate of 4.2375% How you get in Stamp 1 business permission or Start-up Entrepreneur Programme Tax at other incomes $100k 25–35% · $250k >35%$50k 15–25% · $250k >35%$50k 15–25% · $100k 25–35%$100k $21k–$30k · $250k $74k–$96k$50k $6.4k–$11k · $250k $74k–$96k$50k $6.4k–$11k · $100k $21k–$30k Foreign investment income Taxed if brought in Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Oct 2026 See where Ireland lands for your income, visa and days in the nomad tax quiz. Ireland tax guide Moving to Ireland?Find my best tax setup
45	PortugalDigital nomad visa · from about $4,190 a month25% to 35% on $50k · 183 daysOver 35% on $100k · 183 daysOver 35% on $250k · 183 days$10,600 to $14,900 on $50k · 183 days$29,800 to $38,300 on $100k · 183 days$74,400 to $95,600 on $250k · 183 days	28	25% to 35%$100k >35% · $250k >35%Over 35%$50k 25–35% · $250k >35%Over 35%$50k 25–35% · $100k >35%$10,600 to $14,900$100k $30k–$38k · $250k $74k–$96k$29,800 to $38,300$50k $11k–$15k · $250k $74k–$96k$74,400 to $95,600$50k $11k–$15k · $100k $30k–$38k	Taxed	183 days
How you're taxed Self-employed under the simplified regime (regime simplificado), 75% coefficient for a listed profession, normal progressive rates plus solidarity surcharge, and self-employed social security, after the first-year exemptions end How you get in D8 residence visa for remote professional activity (digital nomad), from €3,680 (about $4,190) a month Tax at other incomes $100k >35% · $250k >35%$50k 25–35% · $250k >35%$50k 25–35% · $100k >35%$100k $30k–$38k · $250k $74k–$96k$50k $11k–$15k · $250k $74k–$96k$50k $11k–$15k · $100k $30k–$38k Foreign investment income Taxed Days to be tax resident 183 days US federal part US federal $0US federal $0US federal $0 Last checked Sep 2026 · Rules changed Jan 2026 See where Portugal lands for your income, visa and days in the nomad tax quiz. Portugal tax guide Moving to Portugal?Find my best tax setup

Every figure links to its source on the country page. What changed in 2026

Where should I open a company?

Tax on $100,000 profit of a one-person service company, paid out to an owner who lives elsewhere. Costs are market ranges. For a US owner, a foreign company's profit is usually taxed in the US each year under the CFC rules, so these rates are not the whole answer.

Company jurisdictions ranked by score, with the tax on $100,000 of profit paid out, costs, banking and listing flags

1	United StatesSingle-member LLC owned by a non-US person (Wyoming, Delaware, New Mexico, Florida)0% on $100k paid out · Good · Stripe available	100	0%Kept in the company: 0%	$300 to $2,000$200 to $2,000 a year	Good · Stripe available	None
Company type Single-member LLC owned by a non-US person (Wyoming, Delaware, New Mexico, Florida) Tax model Pass-through, 0% On $100,000 profit Kept in the company: 0%. Paid out to you: 0%. Setup and yearly cost $300 to $2,000 to set up, $200 to $2,000 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Good · Stripe available Listing flags None Reporting The US uses FATCA and has not joined the OECD Common Reporting Standard. Accounts a US LLC holds at non-US banks and fintechs are usually treated as a passive entity's accounts, and the owner is reported to their country of residence. Last checked Sep 2026 United States company guide Opening a company in the United States?Find my best tax setup
2	Hong KongPrivate company limited by shares (Ltd)0% on $100k paid out · Good · Stripe available	95	0%Kept in the company: 0%	$890 to $1,910$1,170 to $2,250 a year	Good · Stripe available	None
Company type Private company limited by shares (Ltd) Tax model Territorial, 16.5% On $100,000 profit Kept in the company: 0%. Paid out to you: 0%. Setup and yearly cost $890 to $1,910 to set up, $1,170 to $2,250 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Good · Stripe available Listing flags None Reporting Hong Kong exchanges financial account information under the Common Reporting Standard, so accounts held in Hong Kong are reported to the owner's country of residence. Last checked Sep 2026 Hong Kong company guide Opening a company in Hong Kong?Find my best tax setup
3	SeychellesInternational Business Company (IBC)0% on $100k paid out · Workable · No Stripe	87	0%Kept in the company: 0%	$770 to $2,500$775 to $2,175 a year	Workable · No Stripe	None
Company type International Business Company (IBC) Tax model Territorial, 25% On $100,000 profit Kept in the company: 0%. Paid out to you: 0%. Setup and yearly cost $770 to $2,500 to set up, $775 to $2,175 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · No Stripe Listing flags None Reporting Seychelles exchanges financial account information under the Common Reporting Standard, so accounts held in Seychelles are reported to the owner's country of residence. Last checked Sep 2026 Seychelles company guide Opening a company in Seychelles?Find my best tax setup
4	United Arab EmiratesFree zone company (FZ-LLC or FZCO) under the standard corporate tax rules0% on $100k paid out · Workable · Stripe available	85	0%Kept in the company: 0%	$1,630 to $6,450$1,630 to $4,500 a year	Workable · Stripe available	None
Company type Free zone company (FZ-LLC or FZCO) under the standard corporate tax rules Tax model Corporate tax on profit, 9% On $100,000 profit Kept in the company: 0%. Paid out to you: 0%. Setup and yearly cost $1,630 to $6,450 to set up, $1,630 to $4,500 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags None Reporting The UAE applies the Common Reporting Standard, so bank and investment accounts held in the UAE are reported to the owner's country of residence. Last checked Sep 2026 United Arab Emirates company guide Opening a company in the United Arab Emirates?Find my best tax setup
5	SingaporePrivate company limited by shares (Pte Ltd)8.17% on $100k paid out · Good · Stripe available	83	8.17%Kept in the company: 8.17%	$1,950 to $4,220$2,590 to $5,870 a year	Good · Stripe available	None
Company type Private company limited by shares (Pte Ltd) Tax model Corporate tax on profit, 17% On $100,000 profit Kept in the company: 8.17%. Paid out to you: 8.17%. Setup and yearly cost $1,950 to $4,220 to set up, $2,590 to $5,870 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Good · Stripe available Listing flags None Reporting Singapore exchanges financial account information under the Common Reporting Standard, so accounts held in Singapore are reported to the owner's country of residence. Last checked Sep 2026 Singapore company guide Opening a company in Singapore?Find my best tax setup
6	MaltaPrivate limited liability company (Ltd)5% on $100k paid out · Workable · Stripe available	79	5%Kept in the company: 35%	$680 to $2,100$3,400 to $8,600 a year	Workable · Stripe available	None
Company type Private limited liability company (Ltd) Tax model Hybrid, 35% On $100,000 profit Kept in the company: 35%. Paid out to you: 5%. Setup and yearly cost $680 to $2,100 to set up, $3,400 to $8,600 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags None Reporting Malta exchanges account information under the OECD Common Reporting Standard and the EU DAC rules, and has a FATCA agreement with the US. Last checked Sep 2026 Malta company guide Opening a company in Malta?Find my best tax setup
7	British Virgin IslandsBVI Business Company (BC), company limited by shares0% on $100k paid out · Hard · No Stripe	73	0%Kept in the company: 0%	$2,275 to $4,235$1,500 to $2,300 a year	Hard · No Stripe	EU list Annex II, FATF grey list
Company type BVI Business Company (BC), company limited by shares Tax model No corporate tax, 0% On $100,000 profit Kept in the company: 0%. Paid out to you: 0%. Setup and yearly cost $2,275 to $4,235 to set up, $1,500 to $2,300 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Hard · No Stripe Listing flags EU list Annex II, FATF grey list Reporting The BVI exchanges financial account information under the Common Reporting Standard and FATCA, so accounts are reported to the owner's country of residence. Last checked Sep 2026 British Virgin Islands company guide Opening a company in the British Virgin Islands?Find my best tax setup
8	PanamaSociedad anónima (S.A.), Panama corporation0% on $100k paid out · Hard · No Stripe	73	0%Kept in the company: 0%	$1,700 to $2,100$1,495 to $1,500 a year	Hard · No Stripe	EU list Annex II
Company type Sociedad anónima (S.A.), Panama corporation Tax model Territorial, 25% On $100,000 profit Kept in the company: 0%. Paid out to you: 0%. Setup and yearly cost $1,700 to $2,100 to set up, $1,495 to $1,500 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Hard · No Stripe Listing flags EU list Annex II Reporting Panama exchanges financial account information under the Common Reporting Standard, so accounts held in Panama are reported to the owner's country of residence. Last checked Sep 2026 Panama company guide Opening a company in Panama?Find my best tax setup
9	United KingdomPrivate company limited by shares (Ltd)21.5% on $100k paid out · Good · Stripe available	70	21.5%Kept in the company: 21.5%	$265 to $670$450 to $2,650 a year	Good · Stripe available	None
Company type Private company limited by shares (Ltd) Tax model Corporate tax on profit, 25% On $100,000 profit Kept in the company: 21.5%. Paid out to you: 21.5%. Setup and yearly cost $265 to $670 to set up, $450 to $2,650 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Good · Stripe available Listing flags None Reporting The UK exchanges account information under the OECD Common Reporting Standard and has a FATCA agreement with the US. Last checked Sep 2026 United Kingdom company guide Opening a company in the United Kingdom?Find my best tax setup
10	BulgariaSingle-member limited liability company (EOOD)14.5% on $100k paid out · Workable · Stripe available	69	14.5%Kept in the company: 10%	$90 to $1,700$700 to $5,500 a year	Workable · Stripe available	FATF grey list
Company type Single-member limited liability company (EOOD) Tax model Corporate tax on profit, 10% On $100,000 profit Kept in the company: 10%. Paid out to you: 14.5%. Setup and yearly cost $90 to $1,700 to set up, $700 to $5,500 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags FATF grey list Reporting Bulgaria exchanges account information under the OECD Common Reporting Standard and the EU DAC rules, and has a FATCA agreement with the US. Last checked Sep 2026 Bulgaria company guide Opening a company in Bulgaria?Find my best tax setup
11	CyprusPrivate company limited by shares (Ltd)15% on $100k paid out · Workable · Stripe available	67	15%Kept in the company: 15%	$1,600 to $3,300$4,100 to $5,700 a year	Workable · Stripe available	None
Company type Private company limited by shares (Ltd) Tax model Corporate tax on profit, 15% On $100,000 profit Kept in the company: 15%. Paid out to you: 15%. Setup and yearly cost $1,600 to $3,300 to set up, $4,100 to $5,700 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags None Reporting Cyprus exchanges account information under the OECD Common Reporting Standard and the EU DAC rules, and has a FATCA agreement with the US. Last checked Sep 2026 Cyprus company guide Opening a company in Cyprus?Find my best tax setup
12	GeorgiaLimited liability company (LLC), taxed only when profit is distributed19.25% on $100k paid out · Workable · No Stripe	63	19.25%Kept in the company: 0%	$460 to $800$1,130 to $2,840 a year	Workable · No Stripe	None
Company type Limited liability company (LLC), taxed only when profit is distributed Tax model Tax on distributed profit, 15% On $100,000 profit Kept in the company: 0%. Paid out to you: 19.25%. Setup and yearly cost $460 to $800 to set up, $1,130 to $2,840 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · No Stripe Listing flags None Reporting Georgia exchanges financial account information under the OECD Common Reporting Standard and sent its first exchanges in 2024 (OECD Global Forum, status of commitments as of September 30, 2026). Accounts in Georgia are reported to the owner's country of residence. Last checked Sep 2026 Georgia company guide Opening a company in Georgia?Find my best tax setup
13	EstoniaPrivate limited company (OÜ) formed through e-Residency22% on $100k paid out · Workable · Stripe available	62	22%Kept in the company: 0%	$470 to $1,900$800 to $3,600 a year	Workable · Stripe available	None
Company type Private limited company (OÜ) formed through e-Residency Tax model Tax on distributed profit, 22% On $100,000 profit Kept in the company: 0%. Paid out to you: 22%. Setup and yearly cost $470 to $1,900 to set up, $800 to $3,600 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags None Reporting Estonia exchanges account information under the OECD Common Reporting Standard and has a FATCA agreement with the US. Last checked Sep 2026 Estonia company guide Opening a company in Estonia?Find my best tax setup
14	HungaryLimited liability company (Kft)24.47% on $100k paid out · Workable · Stripe available	62	24.47%Kept in the company: 11.14%	$200 to $1,950$1,700 to $3,000 a year	Workable · Stripe available	None
Company type Limited liability company (Kft) Tax model Corporate tax on profit, 9% On $100,000 profit Kept in the company: 11.14%. Paid out to you: 24.47%. Setup and yearly cost $200 to $1,950 to set up, $1,700 to $3,000 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags None Reporting Hungary exchanges account information under the OECD Common Reporting Standard and the EU DAC rules, and has a FATCA agreement with the US. Last checked Sep 2026 Hungary company guide Opening a company in Hungary?Find my best tax setup
15	IrelandPrivate company limited by shares (LTD)25% on $100k paid out · Workable · Stripe available	62	25%Kept in the company: 25%	$285 to $3,400$1,800 to $3,800 a year	Workable · Stripe available	None
Company type Private company limited by shares (LTD) Tax model Corporate tax on profit, 12.5% On $100,000 profit Kept in the company: 25%. Paid out to you: 25%. Setup and yearly cost $285 to $3,400 to set up, $1,800 to $3,800 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags None Reporting Ireland exchanges account information under the OECD Common Reporting Standard and has a FATCA agreement with the US. Last checked Sep 2026 Ireland company guide Opening a company in Ireland?Find my best tax setup
16	RomaniaLimited liability company (SRL)29.44% on $100k paid out · Workable · Stripe available	57	29.44%Kept in the company: 16%	$570 to $1,700$850 to $2,200 a year	Workable · Stripe available	None
Company type Limited liability company (SRL) Tax model Corporate tax on profit, 16% On $100,000 profit Kept in the company: 16%. Paid out to you: 29.44%. Setup and yearly cost $570 to $1,700 to set up, $850 to $2,200 a year. Market range, checked Sep 2026. Cost basis Market range, checked Sep 2026 Formed remotely Yes Banking and Stripe Workable · Stripe available Listing flags None Reporting Romania exchanges account information under the OECD Common Reporting Standard and the EU DAC rules, and has a FATCA agreement with the US. Last checked Sep 2026 Romania company guide Opening a company in Romania?Find my best tax setup

Every figure links to its source on the jurisdiction page. What changed in 2026

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What the 2026 Index found

7 countriescharge a freelancer 0% at every income

Costa Rica, Barbados, the United Arab Emirates, Mauritius, the Cayman Islands, Montenegro and Croatia show 0% at $50,000, $100,000 and $250,000. Their permits and conditions differ: the top 10 countries for digital nomads lay them out.

5–10%of profit is still due in 3 countries with no income tax

Among the countries with no income tax, the Bahamas, St Kitts and Nevis and Monaco take 5% to 10% of the profit on $100,000 through social contributions or a business tax.

$1,500–$5,944a month: what digital nomad visas ask you to earn

Digital nomad visa income requirements start at $1,500 a month in Mauritius and Brazil and reach RON 27,576 (about $5,940) in Romania.

Ranked lists built from the Index

How the Index scores

Countries are scored for a self-employed non-US citizen who sells services to clients abroad, with costs at 15% of revenue, under the most favorable legal structure open to a new resident without an investment.

Countries, out of 100 points

Tax at $100,00050
Effective tax rate on profit at $100,000 revenue, under the most favorable legal structure for a new resident
Foreign passive income10
How foreign dividends, interest and gains are taxed for a new resident
Access20
The easiest route in for a remote worker with no local job and no investment
Presence10
Days a year needed for tax residency and to keep the permit, whichever is higher
Stability10
Listings and recent adverse changes; never below 0

Company jurisdictions, out of 100 points

Tax on $100,000 profit40
Effective tax on $100,000 profit of a one-person service company, fully distributed to an owner who lives elsewhere
Cost20
Setup plus first-year running cost
Operability20
Whether a non-resident can form, bank and take payments
Reputation and substance20
EU list status, economic substance duties and known de-risking by banks

Read the full methodology

The Nomad Tax Index ranks countries by the tax a self-employed remote worker with clients abroad would actually pay to live there, then adds how you get in and how many days make you tax resident. Company jurisdictions get their own score, and whole live-and-company setups are priced per year. Every figure carries its source and the date we checked it.

Using the Index

Why does the tax change with income?

Some regimes stop at a revenue cap and others charge fixed sums that shrink as a share of a bigger income, so a country's tax band can differ at $50,000, $100,000 and $250,000. The Index score uses $100,000; its 10 highest scores make up the Top 10 list.

Does changing the income or the citizenship change the ranking?

For a non-US citizen the rank is the Index score, calculated at $100,000, so changing the income changes the figures in the rows, not their order. The US citizen view orders countries by the total tax a US citizen would pay, because US federal tax changes which countries come out ahead. To order the list another way, sort by a column.

What do the filters do?

Each filter hides the countries that do not match it: 0% income tax, a digital nomad visa, EU membership, 90 days a year or less, territorial tax, or no investment needed. The count beside each option says how many countries would remain. Having no income tax is not the same as paying nothing: with a cutoff of 25% of profit, the low-tax countries also take in EU members such as Croatia, Cyprus and Bulgaria.

How do company jurisdictions and setups differ?

The company tab scores jurisdictions on their own terms: tax on $100,000 of profit kept and paid out, setup and yearly cost, remote formation, banking, Stripe and listing flags. A company run from your home is usually taxed where you live, so the setups tab pairs a residence with a company, or with none, and ranks the priced setups by total yearly cost: tax plus fixed running costs such as accounting, company fees and permit renewals.

Can I get a list for my own situation?

Yes. The nomad tax quiz asks your citizenship, how and how much you earn, the days you can spend in one country and what you can show for a visa, then sorts the countries into S, A, B and C tiers for you, with your tax, the way in and the days each one needs. Every expanded country row in the Index links to it with that country picked.

How current are the figures?

Every figure carries the date we checked it at the statute or the agency, and a row's details say when its rules last changed. Regimes that changed in the last 24 months get a quarterly re-check, and the whole Index gets a January sweep for a new edition year. The change log lists every revision.

How are ties broken?

Ties break on the tax band at $250,000 and then on access points, one of the published scoring rules that apply to every country alike.

Sources

USD amounts are conversions at the rates in force on September 28, 2026: ECB reference rates (ecb.europa.eu), or the central bank's own rate or fixed peg for a currency the ECB does not publish.