0% income tax countries for digital nomads, and what living in one takes

United Arab Emirates

The UAE does not levy income tax on individuals. It is the usual choice because its residence routes are open to remote workers and freelancers, and it issues tax residency certificates, which banks and treaty partners ask for.

Who is tax resident

Someone whose usual home and center of financial and personal interests are in the UAE; or who spends 183 days there in any 12 consecutive months; or who spends 90 days there with a residence permit and either a permanent home or a job or business in the UAE. Any part of a day counts as a day.

Residency certificate

Issued by the Federal Tax Authority through EmaraTax, for a tax period or any 12 months you choose, in about 10 business days. An individual not registered for corporate tax pays AED 50 plus AED 1,000.

Remote work visa

A one-year residence visa, renewable, for people who work for an employer or their own company outside the UAE and earn at least US$3,500 a month.

Freelancers

A five-year green residence for holders of a freelance or self-employment permit with a bachelor’s degree or specialized diploma, and freelance income of at least AED 360,000 a year over the previous two years or proof of financial solvency.

Golden visa

Longer residence through property worth at least AED 2,000,000, or for specialized professionals earning at least AED 30,000 a month, among other routes.

Business income

Corporate tax reaches an individual only when business turnover exceeds AED 1,000,000 in a calendar year. Above that, taxable income over AED 375,000 is taxed at 9%, unless small business relief applies: revenue up to AED 3,000,000, extended to tax periods ending by December 31, 2029. Salary and personal investment income stay outside it.

The others, in brief

The Bahamas

No personal income tax. Economic permanent residence takes an investment of at least US$1,000,000 in real estate or Central Bank bonds, plus a certificate fee of US$20,000 to US$25,000.

Cayman Islands

No direct taxes. The remote-work certificate set an application deadline of October 31, 2022; residence now runs mainly through investment, and the certificate fee for persons of independent means rose to CI$50,000 in May 2026.

Bermuda

No personal income tax, but a payroll tax: the employee or self-employed share runs from 0.25% to 12.5%. The Work from Bermuda remote-work program ended on February 28, 2025.

Monaco

No income tax for residents genuinely established there, except French nationals. A residence card needs housing in Monaco and a reference from a Monaco bank; the first card lasts one year.

Bahrain

No tax on personal income. Golden residency is open to long-term residents earning at least BHD 2,000 a month, to retirees and to owners of property worth more than BHD 200,000, among others.

Oman

Not for long: a 5% personal income tax on residents with income above OMR 42,000 starts in 2028.

Your home country decides first

A 0% country only matters once you stop being resident where you came from. Many countries keep you resident while your family, your home or your working days stay there, and some presume that citizens who move to a low-tax country never left. Italy does this for the UAE and Monaco, among others.

Brazil withholds 25% rather than 15% on most Brazilian income paid to residents of countries that tax income below 17%, a group that includes every 0% country, unless a treaty sets a lower rate.

US citizens are taxed on their worldwide income wherever they live. The foreign earned income exclusion, US$132,900 per person for 2026, lowers federal income tax on what you earn abroad, but not self-employment tax.

Leaving Brazil→

The two exit filings, their deadlines and the rates that follow.

Leaving Italy→

AIRE, the 2024 residence test and the listed countries.

Tax residence→

Why 183 days is not the whole test.