Guides

Tax residency

  • Tax Residency

    Tax residency decides which country can tax your worldwide income: the 183-day test, 60- and 90-day routes, home and family tests, and treaty tie-breakers.

  • Tax Residency Certificate

    A tax residency certificate proves which country taxes you as a resident. Who issues it, how to get one in 6 countries, what it costs, and who asks for it.

  • Perpetual Traveler

    Being a perpetual traveler, tax resident nowhere, fails in 3 places: the country you left, tax where you work, and banks. Who it suits and the base that works.

  • 183-Day Rule

    The 183-day rule makes you tax resident in most countries, but each counts the days its own way. Rules by country, the US weighted test, and the treaty rule.

  • How to Become Non-Resident for Tax

    How to become non-resident for tax: fail every test your old country uses, end home and family ties, deregister, keep proof, and watch for 3 to 10-year claims.

  • Domicile vs Residence for Tax

    Domicile vs residence: residence is where you live each year, domicile is your permanent home. The UK mostly dropped it; Ireland, Malta and Cyprus still use it.

  • Dual Tax Residency

    Dual tax residency means 2 countries both treat you as resident. How it happens, how a treaty tie-breaker picks 1, how relief works, and what to file in each.

  • Tax Treaty Tie-Breaker Rules

    How the tax treaty tie-breaker rule picks 1 country when 2 claim you: permanent home, vital interests, habitual abode, nationality, with a real tribunal case.

  • How to Count Days for Tax Residency

    How to count days for tax residency: the UK midnight rule, part days, transit, tax year or rolling 12 months, rules for 11 countries and the records to keep.

  • Digital Nomad Visa Tax

    A digital nomad visa rarely makes you tax resident by itself; days and ties do. The tax effect of 28 open nomad permits, and the 8 with a tax rule of their own.

  • Schengen 90/180 Rule

    The Schengen 90/180 rule allows 90 days in any 180-day period across 29 countries. How to count, the EU calculator, overstays, and why it is not a tax test.

How your income is taxed when you move

  • Digital Nomad Taxes in 2026

    Digital nomad taxes follow tax residency (and US citizenship), not where your clients are. The rules, the local-source trap and tax at $100,000 in 11 countries.

  • Social Security for Digital Nomads

    Social security for digital nomads follows where you work, not where you pay income tax. EU rules, the 31 US agreements, costs in 22 countries and pension gaps.

  • Freelancer Taxes Abroad

    Freelancer taxes abroad follow where you live and work, not where clients pay. The local-source rule, social contributions, VAT and costs in 10 countries.

  • Working Remotely Abroad

    Working remotely abroad lets the host country tax your salary from day 1 once you pass 183 days or work for a local employer. Treaty rules, PE risk, HR steps.

  • Employer of Record

    An employer of record hires you through a local entity so you can work abroad. Fees run $199 to $1,000 a month plus payroll tax. Deel vs Remote compared here.

  • Totalization Agreements

    A totalization agreement makes you pay Social Security in 1 country, not 2. The 31 US agreements, the 5-year rule and how to get a certificate of coverage.

  • A1 Certificate

    An A1 certificate keeps you in your home social security system while you work in another EU country, for up to 24 months. Who needs one and how to apply.

  • Crypto Taxes for Digital Nomads

    Digital nomads pay crypto tax where they live on the day they sell. Exit taxes in Canada, Australia and Portugal, the UK 5-year rule, and rates in 7 countries.

  • Capital Gains Tax for Non-Residents When You Move Abroad

    Non-residents pay capital gains tax on property where it sits and on shares where they live on the sale date. Exit taxes, the UK 5-year rule and timing.

  • Foreign Pension Tax

    A foreign pension is usually taxed where you live, but government pensions, state pensions and lump sums follow other rules. Rates in 9 countries, 0% to 48%.

  • Foreign Rental Income Tax

    Foreign rental income is taxed where the property is, and often where you live too. Owners abroad pay 30% of gross rent in the US and 25% in Canada by default.

  • Dividend Withholding Tax

    In 15 company countries, dividend withholding tax runs from 0% to 30% before a treaty. Rates, the treaty cap, the credit at home and how to claim a lower rate.

  • Inheritance Tax Abroad

    Inheritance tax abroad turns on where assets sit, where the person who died lived and where heirs live. UK tax can follow you up to 10 years after you leave.

  • YouTube Income Tax Abroad

    YouTube income tax for creators abroad: when US payers withhold 30%, how Form W-8BEN cuts it to your treaty rate, and what the country you live in adds.

  • Reverse Charge VAT for Freelancers With Foreign Clients

    Reverse charge VAT moves the VAT on a cross-border service to your business client. When it applies, what the invoice must say, and the €10,000 OSS rule.

  • Digital Nomad Tax Mistakes

    The 12 digital nomad tax mistakes that cost the most, from the 183-day myth to the FEIE and self-employment tax, each with the rule behind it and the fix.

  • Moving Abroad Tax Checklist

    A moving abroad tax checklist in 3 stages: exit tests and asset sales before you go, filings in the move year, and the claims due in your new country.

Planning and special regimes

  • How to Pay Less Tax Legally

    How to pay less tax legally as a nomad: the same $100,000 freelance business pays 0% in the UAE and 42.7% in Portugal. 7 levers, and where each stops working.

  • Non-Dom Tax Status

    Non-dom status after the UK ended it in 2025: Cyprus, Malta and Ireland, Italy's €300,000 and Greece's €100,000 sums, Turkey's new regime, and who it suits.

  • Flag Theory Explained

    Flag theory explained: the 5 flags, what each one does for your tax in 2026, why residence sets the bill (0% in the UAE, 42.7% in Portugal) and where it fails.

  • Double Taxation Treaty

    How a double taxation treaty works: who can use one, the 15% dividend cap, the 183-day salary rule, Form 6166 and W-8BEN claims, and how to find your treaty.

  • Remittance Basis Taxation

    Remittance basis taxation means foreign income is taxed only when you bring it in. Who uses it in 2026, from Malta to Thailand, and what counts as a remittance.

  • Territorial vs Worldwide Taxation

    Territorial taxation reaches only local income; worldwide taxation reaches all of it. Which of 45 countries use each, the hybrids, and how remote work is taxed.

  • Tax Incentives for New Residents

    Tax incentives for new residents in 2026: 20 regimes in 13 countries, from Spain's 24% and Portugal's 20% to Italy's €300,000 flat tax, with years and rules.

  • Lump Sum Tax Regimes

    Lump sum tax regimes in 2026: Switzerland taxes living costs, Italy charges €300,000 a year, Greece €100,000, plus island tax caps and when each one pays off.

  • Effective Tax Rate vs Marginal Rate

    Your effective tax rate is total tax divided by income. How to calculate it, how it differs from your marginal rate, and a UK example: 42% marginal, 24.3% paid.

  • Double Taxation Relief

    Double taxation relief comes as a foreign tax credit or an exemption: which costs you less, how relief works with no treaty, and the US 10-year carryforward.

Companies and structures

  • Offshore Company

    An offshore company can pay 0% where it is registered and still be taxed where you live. The 3 tests that decide it, real costs, and the cases where it works.

  • CFC Rules

    CFC rules tax you at home on a low-taxed foreign company's profit, paid out or not. The EU 50% test, the UK and US rules, and which countries tax individuals.

  • Economic Substance Rules

    Economic substance laws make zero-tax companies show real activity where registered. The 9 activities caught, the fines, and what a one-person company can meet.

  • Place of Effective Management

    Run your company from home and it can be taxed there: about $21,500 on $100,000 in the UK. How place of effective management and the control test decide it.

  • Permanent Establishment

    Permanent establishment lets the country you work from tax your company's profit. Article 5's tests, the OECD's 2025 50% home office rule and how to stay clear.

  • Holding Company

    A holding company owns your other companies. How dividends and sale gains can go untaxed on 5% or 10% stakes, what one costs a year, and when it pays off.

  • Salary vs Dividends

    Salary or dividends? What each route costs in the UK, Cyprus, Estonia and Georgia at 2026 rates, the UK mix that keeps 77% of profit, and the rules abroad.

  • LLC vs LTD for Digital Nomads

    A US LLC owes $0 US tax for a non-American who works abroad; a UK Ltd pays 19% to 25%. How each is taxed at home, plus filings, banking and yearly costs.

  • Nominee Director and Shareholder

    A nominee director or shareholder puts someone else's name on your company's registers, but banks and tax offices still see you. The rules in 10 jurisdictions.

  • Transfer Pricing Explained

    Transfer pricing explained: the arm's length principle, the 5 OECD pricing methods, and why tax offices challenge fees between a founder's own companies.

  • 7 Best Seychelles Company Formation Services in 2026

    7 Seychelles company formation services compared on published price, renewal fee, extras and team. Formation costs $850 to $1,270, renewal $850 to $1,200.

Banking, payments and reporting

  • CRS Reporting

    CRS reporting sends your foreign account balances to your country of tax residence. What banks report, the 116 jurisdictions exchanging, and rules for nomads.

  • Non CRS Countries

    Non CRS countries: the US uses FATCA, 14 late joiners have not started exchanging and 42 developing countries have set no date. The OECD list, group by group.

  • Best Bank for Digital Nomads

    The best bank for digital nomads depends on where you live: Wise converts from a 0.43% fee, Revolut serves its own markets, Schwab refunds ATM fees worldwide.

  • Wise vs Revolut for Digital Nomads

    Wise vs Revolut for digital nomads: Wise's fee from 0.43% in the US, Revolut's free weekday allowance and 1% weekend fee, ATM limits and business accounts.

  • Stripe Supported Countries

    Stripe's supported countries, listed, and what a non-resident outside them needs: a company, address and bank in one. US LLC, UK and PayPal routes compared.

  • Virtual Address for Nomads

    A virtual address or virtual mailbox receives and scans your mail after USPS Form 1583 and 2 IDs, but it is not a home. What it means for banks, LLCs and tax.

  • Offshore Bank Account

    An offshore bank account is legal, but CRS and FATCA report it. How to open one as a non-resident, deposit protection from £50,000 and what an account costs.

  • Bank Account Frozen Abroad

    A bank account frozen abroad usually follows a move the bank's file missed. Why KYC and CRS checks trigger it, the 90-day CRS rule, notice periods and the fix.

  • US Indicia

    US indicia are 7 signs a bank checks under FATCA, from a US birthplace to a US phone number. Who counts as a US person, W-9 or W-8BEN, and how to cure each one.

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.