Digital Nomad Visa Countries: Income, Stay and Tax (2026)

A digital nomad visa lets you live in a country while you work for an employer or clients based somewhere else. The permits differ on 3 things that matter to your money: the income you must prove, how long you can stay, and what holding the permit does to your taxes. Below are the 27 open visas the Nomad Tax Index covers, ranked by minimum income, lowest first.

Quick summary

  • 4 of the 27 visas set no income minimum: Argentina, Thailand, The Bahamas and Uruguay, though Thailand's DTV asks for a bank balance of THB 500,000 (about $14,900).
  • The lowest stated income floor is $1,500 a month, in Brazil and Mauritius, and the highest is Romania's RON 27,576 (about $5,940) a month.
  • 19 of the visas have no tax effect of their own: pass the day count, 183 days in most countries, and you are taxed like any other resident.
  • 6 run a built-in tax regime, from full exemption of pay from abroad in Croatia and Costa Rica to Malta's flat 10% after the first 12 months.
  • Work you do while physically in a country usually counts as income from that country, even when every client is abroad.
  • US citizens still file at home: the 2026 foreign earned income exclusion covers up to $132,900 of earnings, and a freelancer still owes 15.3% self-employment tax.

Digital nomad visas by minimum income, lowest first

Digital nomad visas by minimum income, lowest first

Digital nomad visas by minimum income, lowest first
RankCountryVisaMinimum incomePermit lengthMakes you tax residentTax on $100k
1ArgentinaTransitory residence for digital nomads  Source: argentina.gob.ar, checked September 29, 2026None6 months, renewableNo15% to 25%
2ThailandDestination Thailand Visa (DTV), workcation  Source: image.mfa.go.th, checked September 29, 2026. Royal Thai Embassy Brussels DTV sheet on the Ministry of Foreign Affairs site (read September 29, 2026): valid 5 years, each stay a maximum of 180 days, extendable once in the country; the fee there is EUR 350. The THB 500,000 balance is on the MFA DTV checklist. The THB 10,000 fee when applying from Thailand comes from KPMG Thailand (July 2024)None5 yearsWith enough days25% to 35%
3The BahamasBEATS remote work permit  Source: bahamasbeats.com, checked September 29, 2026. Official program site. Whether '3 years' is the total stay or the number of renewals is not clear from the wordingNone12 months, renewableNot applicable5% to 10%
4UruguayDigital nomad provisional identity sheet  Source: gub.uy, checked September 29, 2026None6 months, renewableWith enough days15% to 25%
5BrazilDigital nomad temporary visa and residence authorization (CNIg Normative Resolution 45)  Source: bibliotecadigital.mj.gov.br, checked September 29, 2026$1,500 a month Source: bibliotecadigital.mj.gov.br, checked September 29, 202612 months, renewableWith enough days25% to 35%
6MauritiusPremium Visa  Source: edbmauritius.org, checked September 29, 2026$1,500 a month Source: edbmauritius.org, checked September 29, 2026. Economic Development Board FAQ (December 2023): at least $1,500 a month per adult applicant and $500 a month per dependent child, shown with 3 months of bank statements and proof of monthly income12 months, renewableSpecial tax regime0%
7MontenegroTemporary residence for digital nomads  Source: taxsummaries.pwc.com, checked September 29, 2026€1,350 (about $1,540) a month Source: gov.me, checked September 28, 20262 years, renewableSpecial tax regime0%
8ColombiaVisa V for digital nomads  Source: cancilleria.gov.co, checked September 29, 2026. Visa-exempt nationals may also work remotely on entry permits for up to 180 days a calendar year (article 46, paragraph)COP 5,252,715 (about $1,590) a month Source: cancilleria.gov.co, checked September 29, 2026. Resolution 5477 of 2022, article 46(4): income of at least 3 monthly minimum wages shown in bank statements for the last 3 months. The 2026 minimum wage is COP 1,750,905 (Decree 159 of February 19, 2026, set transitionally after the Council of State suspended Decree 1469 of 2025). 3 x 1,750,905 = COP 5,252,715, about $1,5902 yearsWith enough days15% to 25%
9MalaysiaDE Rantau Nomad Pass  Source: mdec.my, checked September 29, 2026$2,000 a month Source: mdec.my, checked September 29, 2026. Tech and digital professions: more than USD 24,000 a year. Non-tech professions (founders, managers, tax accountants, technical writers and similar): more than USD 60,000 a year. MDEC page and FAQ version 10.0 of August 28, 202612 months, renewableWith enough days15% to 25%
10ItalyDigital nomad and remote worker visa  Source: consnewyork.esteri.it, checked September 29, 2026. Remote employees must also show a salary at least equal to the national collective agreement or the ISTAT average gross annual salary (Embassy in Chisinau checklist, March 18, 2026)€24,789.93 (about $28,200) a year Source: gazzettaufficiale.it, checked September 29, 2026. Decree of February 29, 2024, art. 3(1)(a): at least 3 times the minimum level for exemption from healthcare co-payments, which is LIT 16 million (EUR 8,263.31) under Law 537/1993 art. 8(16); 3 x EUR 8,263.31 = EUR 24,789.93 a year, about $2,350 a month12 months, renewableWith enough days25% to 35%
11SpainVisa and residence permit for international telework (digital nomad)  Source: exteriores.gob.es, checked September 29, 2026€2,442 (about $2,780) a month Source: exteriores.gob.es, checked September 29, 2026. 200% of the 2026 monthly minimum wage of EUR 1,221 (about $1,390), per the Consulate General in Washington. Add 75% of the minimum wage for the first family member and 25% for each further oneNot statedWith enough days25% to 35%
12BulgariaDigital nomad long-stay residence permit  Source: posolstvo.eu, checked September 29, 2026. The Council of Ministers register of administrative services (iisda.government.bg, service 21815) lists digital nomads as a basis for a long-stay permit (art. 24(1) item 23) but gives no details€2,584 (about $2,940) a month Source: posolstvo.eu, checked September 29, 2026. The law requires average annual gross income of at least 50 minimum monthly wages in the previous calendar year. At the 2026 minimum wage of EUR 620.20 that is EUR 31,010 a year, about EUR 2,584 (about $2,940) a month; at the 2025 figure of EUR 550.66 it is about $2,61112 months, renewableWith enough days15% to 25%
13Costa RicaRemote worker or service provider stay  Source: pgrweb.go.cr, checked September 29, 2026$3,000 a month Source: rindhca.org, checked September 29, 2026. Law 10008, article 10(a): stable monthly pay, fixed income or an average monthly income over the last year of at least $3,000, or $4,000 including family, that continues while abroad12 months, renewableSpecial tax regime0%
14PanamaShort-stay visa as a remote worker  Source: migracion.gob.pa, checked September 29, 2026$3,000 a month Source: migracion.gob.pa, checked September 29, 2026. Foreign-source income of at least PAB 36,000 a year ($36,000), shown as at least PAB 3,000 a month in the employer letter. Self-employed applicants must show their own business registered abroad and a notarized statement of their client relationships9 months, renewableWith enough days25% to 35%
15HungaryWhite Card (residence permit for digital nomads)  Source: oif.gov.hu, checked September 29, 2026€3,000 (about $3,410) a month Source: oif.gov.hu, checked September 29, 2026. EUR 3,000 net a month (about $3,400) for at least 6 months before entry, kept during the stay (National Directorate-General for Aliens Policing factsheet, updated 2026-03-11)12 months, renewableWith enough days25% to 35%
16CzechiaDigital Nomad Program (long-term visa for business or other purposes)  Source: mpo.gov.cz, checked September 29, 2026. CzechInvest's program page (read the same day) lists 12 nationalities and omits India; the Ministry of Industry and Trade document lists 13. The 1-year length with possible extension is from the Czech embassy in Seoul's program pageCZK 73,823 (about $3,440) a month Source: ey.com, checked September 29, 2026. The rule is 1.5 times the average gross annual salary announced by the Ministry of Labour (Ministry of Industry and Trade program document, July 2025)12 months, renewableWith enough days15% to 25%
17United Arab EmiratesRemote work visa (virtual work residence permit)  Source: gdrfad.gov.ae, checked September 29, 2026. The official pages describe work for an organization outside the UAE; a freelancer with no foreign company or employer may need a free zone freelance permit instead$3,500 a month Source: gdrfad.gov.ae, checked September 29, 2026. Dubai GDRFA service page: salary certificate of at least $3,500 a month or the equivalent in foreign currency, proof of remote work for an organization outside the UAE, health insurance and a medical test. The federal portal (u.ae, updated August 7, 2026) states the same $3,500 minimum12 months, renewableWith enough days0%
18CyprusCyprus Digital Nomad Visa (temporary residence permit)  Source: gov.cy, checked September 29, 2026€3,500 (about $3,980) a month Source: gov.cy, checked September 29, 2026. Stable monthly net income of at least EUR 3,500 (about $3,980) after contributions and taxes12 months, renewableWith enough days15% to 25%
19GreeceDigital nomad visa and residence permit  Source: migration.gov.gr, checked September 29, 2026€3,500 (about $3,980) a month Source: migration.gov.gr, checked September 29, 2026. Joint Ministerial Decision 225679 (Government Gazette B 5223, September 17, 2024): at least EUR 3,500 a month (about $3,980), plus 20% for a spouse and 15% per child2 years, renewableWith enough days25% to 35%
20MaltaNomad Residence Permit  Source: nomad.residencymalta.gov.mt, checked September 29, 2026€3,500 (about $3,980) a month Source: nomad.residencymalta.gov.mt, checked September 29, 2026. EUR 42,000 gross a year for applications from April 1, 2024 (EUR 32,400 before), about $3,982 a month12 months, renewableSpecial tax regime15% to 25%
21CroatiaTemporary stay of digital nomads  Source: mup.gov.hr, checked September 29, 2026€3,622.50 (about $4,120) a month Source: mup.gov.hr, checked September 29, 2026. 2.5 times the previous year's average monthly net salary (Regulation in Official Gazette 14/21 and 3/26): EUR 3,622.50 (about $4,120) a month, or savings of EUR 43,470 for 12 months or EUR 65,205 for 18 months. Plus 10% of the average net salary per family member18 monthsSpecial tax regime0%
22BarbadosBarbados Welcome Stamp  Source: visitbarbados.org, checked September 29, 2026$4,167 a month Source: visitbarbados.org, checked September 29, 2026. USD 50,000 over the 12 months of the stamp (BBD 100,000 in the Act), shown per month12 months, renewableSpecial tax regime0%
23PortugalD8 residence visa for remote professional activity (digital nomad)  Source: vistos.mne.gov.pt, checked September 29, 2026€3,680 (about $4,190) a month Source: vistos.mne.gov.pt, checked September 29, 2026. The Foreign Ministry requires average monthly work income over the last 3 months of at least 4 guaranteed minimum monthly wages. The 2026 minimum wage is EUR 920 (Decree-Law 139/2025, per DGERT), so the floor is EUR 3,680 (about $4,190)2 years, renewableWith enough daysOver 35%
24IndonesiaE33G remote worker visa (KITAS)  Source: imigrasi.go.id, checked September 29, 2026$60,000 a year Source: imigrasi.go.id, checked September 29, 2026. Bank reference showing salary or income of at least USD 60,000 a year, a bank statement for the last 3 months with at least USD 2,000, and a work agreement with a company established outside Indonesia12 months, renewableWith enough days25% to 35%
25EstoniaDigital nomad visa (long-stay D visa)  Source: canberra.mfa.ee, checked September 29, 2026€4,500 (about $5,120) a month Source: canberra.mfa.ee, checked September 29, 2026. Monthly income of at least EUR 4,500 gross (about $5,100) in each of the 6 months before applying, per the Estonian embassy page of the Ministry of Foreign Affairs12 monthsWith enough days15% to 25%
26AndorraResidence for digital nomads (D.3, residence without work)  Source: govern.ad, checked September 29, 2026. The page lists no deposit with the Andorran Financial Authority for this route€4,706 (about $5,350) a month Source: govern.ad, checked September 29, 2026. The digital nomad page asks for sufficient economic means 'as set by regulation' without a figure. The residence-without-work page asks for annual income above 300% of the annual minimum wage; at the minimum wage from July 1, 2026 (EUR 1,568.67 a month, Decree 253/2026) that is EUR 56,472 a year, EUR 4,706 (about $5,350) a month2 years, renewableWith enough days5% to 10%
27RomaniaLong-stay visa and temporary residence permit for digital nomads  Source: avocatnet.ro, checked September 29, 2026. Health insurance of at least EUR 30,000 covering the EURON 27,576 (about $5,940) a month Source: avocatnet.ro, checked September 29, 2026. Gross income of at least 3 times the average gross monthly salary (RON 9,192 for 2026) in each of the 6 months before applying and for the whole visa period: RON 27,576 (about $5,940) a monthRenewableWith enough days15% to 25%

Digital nomad visas, country by country

1. Argentina

Argentina's transitory residence for digital nomads has no income minimum, lasts 6 months and can be renewed. No exemption, but at 180 days plus one 180-day extension the holder never reaches the 13th month that makes a foreigner tax resident.

Under the easiest legal test, 365 days Source: servicios.infoleg.gob.ar, checked September 29, 2026. Income Tax Law, article 116(b): a foreigner is resident on obtaining permanent residence, or after staying 12 months on temporary migration authorizations; a person without permanent residence whose stay does not imply an intention of habitual residence can prove the reasons in the country make you tax resident.

Only nationals who need no tourist visa for Argentina qualify, with proof of remote work for clients abroad.

2. Thailand

Thailand's Destination Thailand Visa (DTV), workcation has no income minimum and lasts 5 years. No tax effect of its own: 180 days in a calendar year makes you tax resident, and the work you do from Thailand is Thai-source income either way.

Under the easiest legal test, 180 days Source: rd.go.th, checked September 29, 2026. Guide to P.N.D. 90: at least 180 days in the tax year makes you a resident of Thailand; under 180 days you are a non-resident. Non-residents are still taxed on work done in Thailand in the country make you tax resident.

The Foreign Ministry checklist swaps the income test for a THB 500,000 (about $14,900) balance and a 6-month home.

3. The Bahamas

The Bahamas' BEATS remote work permit has no income minimum, lasts 12 months and can be renewed. No income tax applies either way; the permit is for remote work only, not for Bahamian employers.

There is no income tax residence test to pass.

The permit covers remote work only; a job with a Bahamian employer needs a work permit instead.

4. Uruguay

Uruguay's digital nomad provisional identity sheet has no income minimum, lasts 6 months and can be renewed. No tax effect by itself; more than 183 days makes the holder tax resident, and work done in Uruguay is then taxed under IRPF.

Under the easiest legal test, 183 days Source: impo.com.uy, checked September 29, 2026. Title 7, article 2(A). The economic or vital interests test can make a person resident with fewer days in the country make you tax resident.

The lightest paperwork here: an identity document and a sworn statement, with the fee paid in Uruguay.

5. Brazil

Brazil's digital nomad temporary visa and residence authorization (CNIg Normative Resolution 45) asks for at least $1,500 a month Source: bibliotecadigital.mj.gov.br, checked September 29, 2026 of income, lasts 12 months and can be renewed. No tax effect: 183 days within 12 months makes the holder resident and taxable on worldwide income.

Under the easiest legal test, 183 days Source: taxsummaries.pwc.com, checked September 28, 2026 in the country make you tax resident.

Bank funds of $18,000 can replace the income under CNIg Resolution 45, and Brazilian employers are ruled out.

6. Mauritius

Mauritius's Premium Visa asks for at least $1,500 a month Source: edbmauritius.org, checked September 29, 2026. Economic Development Board FAQ (December 2023): at least $1,500 a month per adult applicant and $500 a month per dependent child, shown with 3 months of bank statements and proof of monthly income of income, lasts 12 months and can be renewed. Pay for remote work done from Mauritius is taxed only when remitted to Mauritius, and foreign card spending is not a remittance.

Under the easiest legal test, 183 days Source: mra.mu, checked September 29, 2026. Income Tax Act section 73(1)(a)(ii); the 270-day, 3-year test allows about 90 days a year once established in the country make you tax resident.

The Economic Development Board adds $500 a month per dependent child to the floor.

7. Montenegro

Montenegro's temporary residence for digital nomads asks for at least €1,350 (about $1,540) a month Source: gov.me, checked September 28, 2026 of income, lasts 2 years and can be renewed. Self-employment or independent-activity income from payers not registered in Montenegro is exempt from income tax; other income is taxed normally.

Under the easiest legal test, 183 days Source: taxsummaries.pwc.com, checked September 29, 2026. PwC, last reviewed August 7, 2026. Domicile or center of interests can make a person resident with fewer days in the country make you tax resident.

The exemption covers only income from payers not registered in Montenegro, so work for local clients is taxed normally.

8. Colombia

9. Malaysia

Malaysia's DE Rantau Nomad Pass asks for at least $2,000 a month Source: mdec.my, checked September 29, 2026. Tech and digital professions: more than USD 24,000 a year. Non-tech professions (founders, managers, tax accountants, technical writers and similar): more than USD 60,000 a year. MDEC page and FAQ version 10.0 of August 28, 2026 of income, lasts 12 months and can be renewed. No tax exemption: a holder working from Malaysia is taxed on that work, as a resident after 182 days in the year.

Under the easiest legal test, 182 days Source: mdec.my, checked September 29, 2026. MDEC FAQ: after 182 days a DE Rantau holder is resident under section 7 of the Income Tax Act 1967. PwC (last reviewed June 16, 2026) gives the same 182 days in the country make you tax resident.

The $2,000 floor is for tech roles; non-tech professionals need more than $60,000 a year under MDEC rules.

10. Italy

Italy's digital nomad and remote worker visa asks for at least €24,789.93 (about $28,200) a year Source: gazzettaufficiale.it, checked September 29, 2026. Decree of February 29, 2024, art. 3(1)(a): at least 3 times the minimum level for exemption from healthcare co-payments, which is LIT 16 million (EUR 8,263.31) under Law 537/1993 art. 8(16); 3 x EUR 8,263.31 = EUR 24,789.93 a year, about $2,350 a month of income, lasts 12 months and can be renewed. No tax break of its own; holders become resident under the normal tests and may use the impatriate regime if they qualify.

Under the easiest legal test, 183 days Source: taxsummaries.pwc.com, checked September 28, 2026. The law says more than 183 days in the country make you tax resident.

Built for highly qualified workers, with health insurance and accommodation required and a pay floor for employees.

11. Spain

12. Bulgaria

13. Costa Rica

Costa Rica's remote worker or service provider stay asks for at least $3,000 a month Source: rindhca.org, checked September 29, 2026. Law 10008, article 10(a): stable monthly pay, fixed income or an average monthly income over the last year of at least $3,000, or $4,000 including family, that continues while abroad of income, lasts 12 months and can be renewed. Total exemption from income tax on pay from abroad, and the holder is never a habitual resident for tax.

Under the easiest legal test, 183 days Source: taxsummaries.pwc.com, checked September 28, 2026. PwC, last reviewed June 30, 2026 in the country make you tax resident.

With family the floor is $4,000, and a second year needs 180 days there in the first, under Law 10008.

14. Panama

Panama's short-stay visa as a remote worker asks for at least $3,000 a month Source: migracion.gob.pa, checked September 29, 2026. Foreign-source income of at least PAB 36,000 a year ($36,000), shown as at least PAB 3,000 a month in the employer letter. Self-employed applicants must show their own business registered abroad and a notarized statement of their client relationships of income, lasts 9 months and can be renewed. The visa requires work whose effects are abroad and foreign-source income, but no tax rule exempts the holder; the Index taxes work done in Panama as Panamanian-source.

Under the easiest legal test, 183 days Source: impuestospanama.com, checked September 29, 2026 in the country make you tax resident.

You sign a sworn statement not to work in Panama, and the self-employed show a business registered abroad.

15. Hungary

Hungary's White Card (residence permit for digital nomads) asks for at least €3,000 (about $3,410) a month Source: oif.gov.hu, checked September 29, 2026. EUR 3,000 net a month (about $3,400) for at least 6 months before entry, kept during the stay (National Directorate-General for Aliens Policing factsheet, updated 2026-03-11) of income, lasts 12 months and can be renewed. No tax break, and holders may not pursue gainful activity in Hungary or own a Hungarian company, so they work for a foreign employer or their own foreign company and are taxed as normal residents.

Under the easiest legal test, 183 days Source: net.jogtar.hu, checked September 29, 2026. 183 days is written into s. 3 point 2(b) for EEA nationals. A sole permanent home makes a person resident with fewer days in the country make you tax resident.

The White Card needs 6 months at the floor before entry and allows no family reunification.

16. Czechia

Czechia's Digital Nomad Program (long-term visa for business or other purposes) asks for at least CZK 73,823 (about $3,440) a month Source: ey.com, checked September 29, 2026. The rule is 1.5 times the average gross annual salary announced by the Ministry of Labour (Ministry of Industry and Trade program document, July 2025) of income, lasts 12 months and can be renewed. No tax break; freelancers must hold a Czech trade license and are taxed as Czech self-employed residents.

Under the easiest legal test, 183 days Source: zakonyprolidi.cz, checked September 29, 2026. A permanent home in Czechia makes a person resident with fewer days in the country make you tax resident.

Only IT and marketing specialists from a short list of countries, including the US, UK and Canada, qualify.

17. United Arab Emirates

18. Cyprus

Cyprus Digital Nomad Visa (temporary residence permit) asks for at least €3,500 (about $3,980) a month Source: gov.cy, checked September 29, 2026. Stable monthly net income of at least EUR 3,500 (about $3,980) after contributions and taxes of income, lasts 12 months and can be renewed. No tax break: holders become tax resident under the normal 183-day or 60-day rules and can then claim non-dom status.

Under the easiest legal test, 60 days Source: gov.cy, checked September 29, 2026. Income Tax Law art. 2 as amended by Law 244(I)/2025. The 60-day rule needs all its conditions; otherwise more than 183 days in the country make you tax resident.

The floor is net of tax and contributions, and the self-employed qualify when their clients are abroad.

19. Greece

Greece's digital nomad visa and residence permit asks for at least €3,500 (about $3,980) a month Source: migration.gov.gr, checked September 29, 2026. Joint Ministerial Decision 225679 (Government Gazette B 5223, September 17, 2024): at least EUR 3,500 a month (about $3,980), plus 20% for a spouse and 15% per child of income, lasts 2 years and can be renewed. No tax break of its own; holders who stay more than 183 days become resident, and the Index taxes them on the normal scale without the art. 5C 50% exemption.

Under the easiest legal test, 183 days Source: oecd.org, checked September 29, 2026. OECD residency sheet supplied by Greece, quoting art. 4 of Law 4172/2013. The law says more than 183 days in the country make you tax resident.

Add 20% for a spouse and 15% per child, under Joint Ministerial Decision 225679.

20. Malta

Malta's Nomad Residence Permit asks for at least €3,500 (about $3,980) a month Source: nomad.residencymalta.gov.mt, checked September 29, 2026. EUR 42,000 gross a year for applications from April 1, 2024 (EUR 32,400 before), about $3,982 a month of income, lasts 12 months and can be renewed. Remote-work income is untaxed for the first 12 months and then taxed at a flat 10% for the life of the permit, up to 4 years.

Under the easiest legal test, 183 days Source: taxsummaries.pwc.com, checked September 29, 2026. The Nomad Residence Permit 10% rule does not depend on tax residence in the country make you tax resident.

Each renewal needs 5 months in Malta over the previous 12, and the Residency Malta rules stop at 4 years.

21. Croatia

22. Barbados

Barbados Welcome Stamp asks for at least $4,167 a month Source: visitbarbados.org, checked September 29, 2026. USD 50,000 over the 12 months of the stamp (BBD 100,000 in the Act), shown per month of income, lasts 12 months and can be renewed. The holder is deemed non-resident for income tax and pays no Barbados income tax on remote work income.

Under the easiest legal test, 183 days Source: taxsummaries.pwc.com, checked September 28, 2026. The ordinary residence route may need no day count in the country make you tax resident.

No Barbados income tax on remote work, but 17.5% VAT on purchases, per the Welcome Stamp page.

23. Portugal

Portugal's D8 residence visa for remote professional activity (digital nomad) asks for at least €3,680 (about $4,190) a month Source: vistos.mne.gov.pt, checked September 29, 2026. The Foreign Ministry requires average monthly work income over the last 3 months of at least 4 guaranteed minimum monthly wages. The 2026 minimum wage is EUR 920 (Decree-Law 139/2025, per DGERT), so the floor is EUR 3,680 (about $4,190) of income, lasts 2 years and can be renewed. No tax break: holders become tax resident under the normal 183-day or home test and pay normal progressive rates.

Under the easiest legal test, 183 days Source: info.portaldasfinancas.gov.pt, checked September 29, 2026. The law says more than 183 days. The home test can make a person resident with fewer days in the country make you tax resident.

The floor is 4 minimum wages, averaged over your last 3 months of work income, per the Foreign Ministry.

24. Indonesia

Indonesia's E33G remote worker visa (KITAS) asks for at least $60,000 a year Source: imigrasi.go.id, checked September 29, 2026. Bank reference showing salary or income of at least USD 60,000 a year, a bank statement for the last 3 months with at least USD 2,000, and a work agreement with a company established outside Indonesia of income, lasts 12 months and can be renewed. No tax exemption: work done from Indonesia is Indonesian income, and the permit can make the holder resident and taxed on worldwide income.

Under the easiest legal test, 183 days Source: pajak.go.id, checked September 29, 2026. Directorate General of Taxes income tax page (Income Tax Law article 2(3)): more than 183 days in 12 months, or present in a tax year with the intention to reside in the country make you tax resident.

You need a work agreement with a foreign company and a 3-month bank statement holding $2,000, per Indonesian immigration.

25. Estonia

Estonia's digital nomad visa (long-stay D visa) asks for at least €4,500 (about $5,120) a month Source: canberra.mfa.ee, checked September 29, 2026. Monthly income of at least EUR 4,500 gross (about $5,100) in each of the 6 months before applying, per the Estonian embassy page of the Ministry of Foreign Affairs of income and lasts 12 months. No tax break: a holder who stays 183 days in 12 months, or makes Estonia their place of residence, becomes resident and is taxed on worldwide income.

Under the easiest legal test, 183 days Source: emta.ee, checked September 29, 2026. A place of residence in Estonia makes a person resident with fewer days in the country make you tax resident.

Income must reach the floor in each of the 6 months before applying, and e-Residency gives no right to live there.

26. Andorra

Andorra's residence for digital nomads (D.3, residence without work) asks for at least €4,706 (about $5,350) a month Source: govern.ad, checked September 29, 2026. The digital nomad page asks for sufficient economic means 'as set by regulation' without a figure. The residence-without-work page asks for annual income above 300% of the annual minimum wage; at the minimum wage from July 1, 2026 (EUR 1,568.67 a month, Decree 253/2026) that is EUR 56,472 a year, EUR 4,706 (about $5,350) a month of income, lasts 2 years and can be renewed. No tax break: the permit needs only 90 days a year, and holders who stay more than 183 days or base their economic interests in Andorra pay IRPF on worldwide income at up to 10%.

Under the easiest legal test, 183 days Source: portaljuridicandorra.ad, checked September 29, 2026. More than 183 days; the economic-interests test can make a person resident with fewer days in the country make you tax resident.

Expect a yearly quota, a home, health insurance and 90 days a year there, per the government permit page.

27. Romania

Romania's long-stay visa and temporary residence permit for digital nomads asks for at least RON 27,576 (about $5,940) a month Source: avocatnet.ro, checked September 29, 2026. Gross income of at least 3 times the average gross monthly salary (RON 9,192 for 2026) in each of the 6 months before applying and for the whole visa period: RON 27,576 (about $5,940) a month of income and can be renewed. Holders who stay 183 days or less in any 12 months stay non-resident and pay no Romanian tax or contributions on pay from their foreign employer or own foreign company; above 183 days they become resident and are taxed normally.

Under the easiest legal test, 183 days Source: static.anaf.ro, checked September 29, 2026. The law says more than 183 days. Domicile or the center of vital interests can make a person resident with fewer days in the country make you tax resident.

The income test runs through the whole stay, and health cover valid across the EU is required.

Does a digital nomad visa make you tax resident?

Usually not by itself. 19 of the 27 visas leave it to the country's ordinary residence test: 183 days in most, 90 days in the UAE with a home there under Cabinet Decision No. 85 of 2022, and 60 days under Cyprus's special rule. Pass it and you are taxed like any other resident, usually on worldwide income.

6 visas carry a tax regime of their own. Croatia's digital nomad exemption covers pay from a foreign employer or your own foreign company, Barbados treats Welcome Stamp holders as non-resident under the Remote Employment Act, and Costa Rica exempts pay from abroad. Mauritius taxes Premium Visa income only when it is brought into the country, Montenegro exempts self-employment income from foreign payers, and Malta's nomad permit rules charge 0% for 12 months, then a flat 10%. Apart from Malta, every country in that group is one of the top 10 countries for digital nomads, because the permit brings its tax on $100,000 of revenue to 0%.

The last 2 fall outside both groups. Argentina's nomad permit runs 180 days plus 1 extension of the same length, and a foreigner becomes tax resident only in the 13th month, so the holder never gets there. The Bahamas has no income tax for residence to trigger.

Reading "the visa exempts my income"

Right reading

You check what the tax law says about the permit and how long it lasts. On Croatia's permit, pay from your own company registered outside Croatia is exempt for up to 18 months, and the exemption ends with the permit, which cannot be renewed.

Wrong reading

You take Spain's telework visa, stay 200 days and invoice foreign clients as a freelancer, expecting a tax break. There is none for freelancers: you are resident under the normal 183-day test, and the Index puts your bill at 25% to 35% of profit on $100,000 of revenue.

The second trap is where the work happens. Most countries treat work done while you are physically there as local income, whoever pays you. Thailand's Revenue Department taxes work carried on in Thailand for residents and non-residents alike, Indonesia's income tax law counts pay for work done there as Indonesian income even when it is paid abroad, and Colombia's tax code sources work income to where the work is done. Malaysia exempts stays of 60 days or fewer, then withholds 10% until day 182 and taxes you as a resident after that.

Not tax resident does not mean not taxed

A designer on Thailand's DTV spends 150 days in Chiang Mai invoicing clients in Germany. She stays under the 180-day residence test, but the work was done in Thailand, so the fees are Thai-source income and taxable there wherever they are paid. Staying under the day count protects income earned elsewhere, not the work done inside the country.

What digital nomad visas ask for

Almost every visa asks for proof that your income comes from outside the country, at or above the floor in the table, through an employer, your own foreign company or foreign clients. Most also bar local work: Brazil rules out a Brazilian employer, Panama wants a sworn statement and Hungary bans any gainful activity, while the Spanish consulate lets freelancers earn up to 20% from Spanish companies.

Read how the floor is measured, not only the amount: gross or net, each recent month or an average, and floors tied to a local wage, as in Colombia, Portugal and Croatia, rise every year. Expect to show health insurance and an address as well. Government fees are small next to the income test, and a few programs publish them as flat charges.

Official fees on 5 digital nomad visas
The Bahamas, BEATS permit$1,000 permit plus $25 application, per professional$1,025
Barbados, Welcome Stamp$3,000 for a family$2,000
Panama, remote worker visaPAB 250 to the migration service plus PAB 50 for the cardPAB 300 (about $300)
Indonesia, E33G remote worker visaVisa feeIDR 7,000,000 (about $389)
Malaysia, DE Rantau Nomad PassProcessing fee per applicant, 8% SST includedMYR 1,080 (about $265)

Government fees only, from the BEATS FAQ, the Welcome Stamp page, Panama's migration service, Indonesian immigration and the DE Rantau FAQ, converted at the exchange rates of September 28, 2026.

Before you apply for a digital nomad visa

  • Match your income evidence to the rule: gross or net, which months, and whether savings can replace it.
  • Get the employer letter, your foreign company's registration or the client contracts that show the work is based abroad.
  • Buy health insurance that meets the country's rule before you file, and line up a lease where an address is required.
  • Decide before you arrive whether you want tax residence there, and log your days from the first entry.
  • Register for tax where the permit requires it: Malaysia wants a tax registration slip before it endorses the pass.
  • If you are leaving home for good, tell your home tax office and file the departure-year return.

When a digital nomad visa is the wrong permit

Most of these permits are built for a stay, not a move: Croatia's ends at 18 months, Hungary's White Card does not lead to a national residence card, and Argentina's lasts a year at most. To settle, the ranking of easiest countries to get residency covers every route a remote worker can use, not only nomad visas.

Local clients rule a nomad visa out, since most bar work in the country. Capital opens another door, because golden visa countries grant residence for an investment. And if the goal is a lower bill, pick the country first: the low tax countries are those where a remote worker pays 25% or less on $100,000 of revenue, and the income tax rates by country show the brackets behind each band.

How this list is ranked

The list takes every open nomad visa or remote work permit in the Index with an income rule and orders it by that minimum in US dollars a month, at the exchange rates of September 28, 2026. Visas with no income test come first, ties go alphabetically, and closed programs such as the Cayman Islands' are left out. The last column is the Nomad Tax Index band for a self-employed person with $100,000 of revenue.

David's note

I would choose a nomad visa by what happens on day 184, not by the income floor. The floor decides whether you get in; the tax rule decides what the year costs. Croatia's and Costa Rica's permits keep pay from abroad untaxed for as long as they last, while most others hand you to the ordinary resident rules once you stay long enough.

Sources

  1. UAE Federal Tax Authority: Cabinet Decision No. 85 of 2022 on tax residencytax.gov.ae, checked
  2. Barbados: Remote Employment Act, 2020 (ILO NATLEX copy)natlex.ilo.org, checked
  3. Malta: Nomad Residence Permits (Income Tax) Rules, S.L. 123.210legislation.mt, checked
  4. Government of Argentina: transitory residence as a digital nomadargentina.gob.ar, checked
  5. Thailand Revenue Department: guide to P.N.D. 90rd.go.th, checked
  6. Indonesia: Law No. 7 of 2021 (income tax amendments)pajak.go.id, checked
  7. Colombia: Estatuto Tributario, article 24secretariasenado.gov.co, checked
  8. MDEC: DE Rantau Nomad Pass FAQ, version 10.0mdec.my, checked
  9. Consulate General of Spain in Washington: telework visaexteriores.gob.es, checked
  10. Bahamas Extended Access Travel Stay (BEATS): FAQbahamasbeats.com, checked
  11. Barbados Tourism Marketing: Barbados Welcome Stampvisitbarbados.org, checked
  12. Servicio Nacional de Migración de Panamá: remote worker visa requirementsmigracion.gob.pa, checked
  13. Directorate General of Immigration of Indonesia: E33G remote worker visaimigrasi.go.id, checked
  14. Croatian Ministry of the Interior: temporary stay of digital nomadsmup.gov.hr, checked
  15. IRS: tax inflation adjustments for tax year 2026irs.gov, checked

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.

Frequently asked questions

Which countries offer a digital nomad visa?

The Index covers 27 open digital nomad visas and remote work permits. 14 are in Europe, from Croatia, Spain and Portugal to Estonia and Romania; 8 are in the Americas and the Caribbean, including Brazil, Costa Rica and Barbados; and 5 are in Asia, the Middle East and Africa: Thailand, Malaysia, Indonesia, the UAE and Mauritius. Programs that are closed or state no income rule are not listed.

Does a digital nomad visa make you tax resident?

Not by itself in most countries. 19 of the 27 visas leave it to the normal test, usually 183 days, and you become resident once you pass it. 6 have a tax regime built in, such as Barbados, which treats Welcome Stamp holders as non-resident. Argentina's permit ends before the 13th month that would make you resident.

Which digital nomad visas are tax-free?

8 can leave remote income untaxed, fully or for a time. The UAE and The Bahamas have no personal income tax. Croatia, Costa Rica and Barbados exempt pay from abroad while you hold the permit, Montenegro exempts self-employment income from foreign payers, Mauritius taxes income only when you bring it into the country, and Malta charges 0% for the first 12 months, then a flat 10%.

Which digital nomad visa has the lowest income requirement?

4 have no income test: Argentina, Thailand, The Bahamas and Uruguay, although Thailand's DTV asks for a bank balance instead. Among verified floors, Brazil and Mauritius are lowest at $1,500 a month, then Colombia at 3 monthly minimum wages, about $1,588 in 2026 under Resolution 5477, and Malaysia at $2,000 for tech workers.

Which digital nomad visa is the easiest to get?

On paperwork, Uruguay: an identity document and a sworn statement, with no income proof. The Bahamas asks for a job letter or proof of self-employment and sets no income threshold, and Argentina needs only proof of remote work for foreign clients, though only for nationals who need no tourist visa. None of the 3 lasts more than 12 months at a time.

How long can you stay on a digital nomad visa?

From 6 months to 5 years at a time. Thailand's DTV is valid for 5 years, with up to 180 days per entry that can be extended once. Andorra's 2-year permit renews for 2, 3 and then 10 years, while Croatia's lasts up to 18 months with no renewal, and Hungary's and Bulgaria's run 1 year plus 1 renewal.

Do US citizens still file US taxes on a digital nomad visa?

Yes. The US taxes citizens wherever they live, so you file every year on worldwide income. The 2026 foreign earned income exclusion removes up to $132,900 of earnings from income tax if you pass the bona fide residence test or the 330-day physical presence test, but a freelancer still owes 15.3% self-employment tax on profit.

David Sisvadze

CEO at Nomad Tax Map

David brings 13+ years of experience, including 6 years with the Revenue Service of Georgia and 7 years managing private-sector import operations. He has a strong background in customs, imports, exports, and cross-border logistics.