Digital nomad visas with 0% tax on your income, and the ones without

Exempt by law

Costa Rica

At least US$3,000 a month, or US$4,000 with dependents; one year, renewable for one more. Holders are exempt from income tax on their income from abroad. The exemption does not extend to family members.

Croatia

At least €3,622.50 a month, or savings of €43,470 for 12 months; a stay of up to 18 months, working for a company, or your own company, not registered in Croatia. That income is exempt from Croatian income tax while you hold the status. Without it, owning or renting a home in Croatia for 183 days makes you resident, even if you do not live in it.

No exemption needed

United Arab Emirates→

A one-year remote work residence, renewable, for people earning at least US$3,500 a month from work outside the UAE. There is no personal income tax.

Panama→

Nine months, renewable for nine more, with income over US$3,000 a month (US$4,000 for a family) from abroad and no local work. The visa has no exemption of its own; foreign income is untaxed because Panama taxes only income produced in Panama.

Malaysia

The DE Rantau pass: US$24,000 a year for technology roles or US$60,000 for others, 3 to 12 months plus one renewal. Malaysia’s own guidance is that a foreign remote worker’s income is untaxed for up to 60 days in the country and taxable from day 61.

Visas that make you a taxpayer

These countries tax their residents on worldwide income. The visa gives you the right to live there; after the day count, it also gives you their tax. Some offer reduced regimes, none of them 0%.

Spain

Income of at least twice the minimum wage, about €2,849 a month in 2026. Resident after more than 183 days in a calendar year. Teleworker visa holders can opt for the impatriate regime: 24% on income up to €600,000, for the year of the move and five more, if not resident in Spain in the previous five years.

Portugal

The D8 visa asks for average income of four times the minimum wage over the last three months. Resident after more than 183 days in any 12 months. The non-habitual resident regime closed in 2024; its replacement, a 20% rate for ten years, covers listed research, startup and export roles that a remote worker for a foreign employer rarely fits.

Italy

At least €28,000 a year; a permit for up to one year, renewable, and a VAT number for the self-employed. 183 days of presence make you resident. The impatriate regime taxes 50% of qualifying income, up to €600,000 a year, if you were not resident in the previous three years and stay four; a 2026 tax ruling applied it to remote work for a foreign employer.

Greece

At least €3,500 net a month; a visa of up to 12 months, then a two-year permit. Resident after more than 183 days. The 50% income exemption for newcomers is tied to new jobs with Greek employers or Greek branches, so it is unlikely to reach a nomad working for a foreign company.

Brazil

US$1,500 a month from abroad, or US$18,000 in funds; one year, renewable. A temporary visa holder becomes tax resident on completing 184 days in Brazil within 12 months, and is then taxed on worldwide income.

Estonia

€4,500 gross a month over the previous six months; a visa of up to 12 months. Resident after 183 days within 12 consecutive months, counted from the day of arrival.

Resident nowhere?

Moving every few months to stay under every day count can leave you resident nowhere. It rarely holds: your home country’s tests usually keep you, and the rest of the system expects a residence.

Banks ask you to declare every country where you are tax resident under the Common Reporting Standard, and under the amended standard, in force in many countries from 2026, all of them must be declared without relying on treaty tie-breakers. Without a valid declaration, an account is reported on the basis of your address and other records.

Tax treaties apply only to residents, and many treaty partners ask for a residence certificate before they lower a withholding. Without a residence, you lose both.

Tax residence→

Why 183 days is not the whole test.