Best Countries to Live for Taxes: Every Destination Compared
Every country in the Nomad Tax Index, grouped by region, with what a self-employed remote worker pays on $100,000 of revenue, how foreign income is treated for new residents, the easiest way in and the days that make you tax resident. Where you live decides most of the bill: even a BVI business company or a Seychelles IBC is usually taxed where its owner lives and works.
Quick summary
- Tax on $100,000 of revenue ranges from 0% in Costa Rica, the UAE, Mauritius, the Cayman Islands, Croatia and Montenegro to over 35% in Portugal for the same self-employed profile.
- Most countries make you tax resident at 183 days, but Cyprus can do it at 60 days and the UAE at 90 days with a residence permit and a home or business there.
- Georgia charges an eligible individual entrepreneur 1% of turnover on work done in the country and leaves foreign dividends and gains untaxed.
- Digital nomad permits ask for $1,500 a month in Brazil and Mauritius but €4,500 (about $5,120) in Estonia.
Countries in
45 of 45 countries
Europe
AlbaniaA self-employed resident of Albania with gross income up to ALL 14 million (about $173,000) pays 0% income tax until the end of 2029 and only minimum social contributions of ALL 178,800 (about $2,210) a year, about 3% of profit at $100,000 of revenue.
- Tax on $100,000
- Up to 5%
- Foreign income
- Taxed Source: tatime.gov.al, checked September 29, 2026
- Easiest way in
- Unique permit for digital nomads12 months, renewable
AndorraA remote worker who becomes tax resident in Andorra pays 10% income tax on worldwide income above a €24,000 (about $27,300) allowance, less a bonus of up to €800 (about $910), about 6% of profit at $100,000 of revenue on the digital nomad residence.
- Tax on $100,000
- 5% to 10%
- Foreign income
- Taxed Source: govern.ad, checked September 29, 2026
- Easiest way in
- Residence for digital nomads (D.3, residence without work)2 years, renewable
BulgariaA freelancer who moves to Bulgaria pays a flat 10% income tax on 75% of revenue plus 27.8% social security capped at €2,300 (about $2,620) a month of insurable income, about 18% of profit at $100,000 of revenue.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed Source: nra.bg, checked September 29, 2026
- Easiest way in
- Digital nomad long-stay residence permit12 months, renewable
CroatiaA non-EU remote worker on Croatia's digital nomad permit pays 0% income tax on pay from an employer or own company registered abroad, for a stay of up to 18 months, with no compulsory Croatian health or pension contributions.
- Tax on $100,000
- 0%
- Foreign income
- Partly exempt Source: narodne-novine.nn.hr, checked September 29, 2026
- Easiest way in
- Temporary stay of digital nomads18 months
CyprusA new resident who runs a Cyprus company and takes profit as dividends pays 15% corporate tax plus a 2.65% health contribution on dividends, about 17% of profit, because non-domiciled residents pay no defence contribution on dividends for up to 17 years.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Partly exempt Source: gov.cy, checked September 29, 2026. Tax Department presentation of March 6, 2026 (Greek)
- Easiest way in
- Cyprus Digital Nomad Visa (temporary residence permit)12 months, renewable
CzechiaA freelancer in Czechia can pay one fixed monthly amount of CZK 9,162 (about $427) covering income tax, pension and health insurance on revenue up to CZK 1.5 million (about $70,000); above the CZK 2 million (about $93,300) limit the 60% flat expense allowance keeps tax and insurance near 18% of profit at $100,000 of revenue.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed Source: zakonyprolidi.cz, checked September 29, 2026
- Easiest way in
- Digital Nomad Program (long-term visa for business or other purposes)12 months, renewable
- Days for tax residency
- 183 days Source: zakonyprolidi.cz, checked September 29, 2026. A permanent home in Czechia makes a person resident with fewer days
EstoniaA resident who runs an Estonian OÜ and pays profit out as dividends pays 22% corporate tax on what is distributed and nothing more at the personal level, while profit kept in the company is untaxed until paid out.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed Source: emta.ee, checked September 29, 2026
- Easiest way in
- Digital nomad visa (long-stay D visa)12 months
- Days for tax residency
- 183 days Source: emta.ee, checked September 29, 2026. A place of residence in Estonia makes a person resident with fewer days
GreeceA freelancer on Greece's digital nomad permit pays 33.4% of profit in income tax and flat social contributions at $100,000 of revenue on the normal 2026 scale; if the tax administration accepts an art. 5C application, half of business profit is exempt for 7 years and the rate falls to 14.2%.
- Tax on $100,000
- 25% to 35%
- Foreign income
- Taxed Source: taxsummaries.pwc.com, checked September 29, 2026
- Easiest way in
- Digital nomad visa and residence permit2 years, renewable
HungaryA freelancer who moves to Hungary pays a flat 15% income tax plus 18.5% social security and 13% social contribution tax; with the flat-rate regime's 45% cost allowance and the 2% local business tax that comes to about 29% of profit at $100,000 of revenue.
- Tax on $100,000
- 25% to 35%
- Foreign income
- Taxed Source: nav.gov.hu, checked September 29, 2026
- Easiest way in
- White Card (residence permit for digital nomads)12 months, renewable
IrelandA freelancer working from Ireland pays income tax at 20% and 40%, Universal Social Charge up to 11% and 4.2375% PRSI on trading profit, about 30% of profit at $100,000 of revenue; a non-domiciled newcomer pays tax on foreign investment income only when it is brought into Ireland.
- Tax on $100,000
- 25% to 35%
- Easiest way in
- Stamp 1 business permission or Start-up Entrepreneur ProgrammeRenewable
ItalyA qualified freelancer who moves to Italy can have only 50% of work income taxed for 5 years under the impatriate regime, about 32% of profit at $100,000 of revenue once 26.07% pension contributions are counted.
- Tax on $100,000
- 25% to 35%
- Foreign income
- Covered by a lump sum Source: agenziaentrate.gov.it, checked September 29, 2026
- Easiest way in
- Digital nomad and remote worker visa12 months, renewable
- Days for tax residency
- 183 days Source: taxsummaries.pwc.com, checked September 28, 2026. The law says more than 183 days
MaltaA freelancer on Malta's Nomad Residence Permit pays 0% on remote-work income for the first 12 months, then a flat 10% on net income for up to 4 years, plus Class 2 social security capped at €4,362 (about $4,960) a year: 15.8% of profit at $100,000 of revenue.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed if brought in Source: taxsummaries.pwc.com, checked September 29, 2026
- Easiest way in
- Nomad Residence Permit12 months, renewable
MonacoMonaco has no personal income tax for residents who are not French, and a freelancer selling advisory or expert services abroad runs a civil activity outside the 25% profit tax, so the only charge is fixed social contributions of about €6,604 (about $7,510) a year, about 9% of profit at $100,000 of revenue.
- Tax on $100,000
- 5% to 10%
- Foreign income
- Untaxed Source: monservicepublic.gouv.mc, checked September 29, 2026
- Easiest way in
- Residence permit (carte de sejour) on a Monaco bank reference12 months, renewable
MontenegroMontenegro exempts the self-employment income that digital nomads earn from payers not registered in Montenegro, so a nomad permit holder pays 0% on client work; without the permit, business income is taxed at 0%, 9% and 15% plus a 13% to 15% municipal surtax.
- Tax on $100,000
- 0%
- Foreign income
- Partly exempt Source: taxsummaries.pwc.com, checked September 29, 2026. PwC, last reviewed August 7, 2026
- Easiest way in
- Temporary residence for digital nomads2 years, renewable
PortugalA freelancer who moves to Portugal pays progressive income tax of 12.5% to 48% on 75% of revenue plus 21.4% social security on 70% of revenue, about 43% of profit at $100,000 of revenue.
- Tax on $100,000
- Over 35%
- Foreign income
- Taxed Source: info.portaldasfinancas.gov.pt, checked September 29, 2026
- Easiest way in
- D8 residence visa for remote professional activity (digital nomad)2 years, renewable
RomaniaA freelancer resident in Romania pays a flat 10% income tax plus 25% pension contribution on a base of 24 minimum wages and 10% health contribution capped at 72 minimum wages, about 22% of profit at $100,000 of revenue; digital nomad visa holders who stay 183 days or less are not taxed on pay from their foreign employer or company.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed Source: static.anaf.ro, checked September 29, 2026
- Easiest way in
- Long-stay visa and temporary residence permit for digital nomadsRenewable
SerbiaA registered sole trader (preduzetnik) in Serbia pays 10% on profit, social contributions only on a small personal salary, and a 10% to 15% annual tax on high incomes, about 14% of profit at $100,000 of revenue.
- Tax on $100,000
- 10% to 15%
- Foreign income
- Taxed Source: frilenseri.purs.gov.rs, checked September 29, 2026
- Easiest way in
- Temporary residence and work as a registered sole trader (preduzetnik)Renewable
SpainA freelancer who moves to Spain pays state plus regional income tax (9.5% to 24.5% state, 8.5% to 20.5% in Madrid, the lowest region) and bracketed self-employed social security, about 34% of profit at $100,000 of revenue.
- Tax on $100,000
- 25% to 35%
- Foreign income
- Taxed Source: boe.es, checked September 29, 2026
- Easiest way in
- Visa and residence permit for international telework (digital nomad)
SwitzerlandA self-employed person living in a low-tax commune such as Wollerau pays federal, cantonal and communal income tax plus 10% old-age and disability contributions, about 16% of profit at $100,000 of revenue, but non-EU freelancers rarely get a residence permit.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed Source: fedlex.admin.ch, checked September 29, 2026. Consolidated text as of January 1, 2026
- Easiest way in
- Residence permit for self-employment (non-EU/EFTA nationals)Renewable
United KingdomA freelancer working from the UK pays income tax at 20%, 40% and 45% plus 6% and 2% Class 4 National Insurance on trading profit, about 24% of profit at $100,000 of revenue; newcomers after 10 years abroad can exempt foreign investment income for 4 years.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Untaxed Source: gov.uk, checked September 29, 2026
- Easiest way in
- Innovator Founder visa3 years, renewable
Middle East
United Arab EmiratesThe UAE has no personal income tax, and a self-employed person pays no corporate tax while business turnover stays at or below AED 1,000,000 (about $272,000) a year.
- Tax on $100,000
- 0%
- Foreign income
- Untaxed Source: mof.gov.ae, checked September 29, 2026
- Easiest way in
- Remote work visa (virtual work residence permit)12 months, renewable
Caucasus
ArmeniaArmenia taxes residents on worldwide income; a freelancer registered as an individual entrepreneur on the turnover tax pays 10% of sales on services (less 6% of documented costs), about 11% of profit, while IT activities on the Government's high-tech list pay 1%.
- Tax on $100,000
- 10% to 15%
- Foreign income
- Taxed Source: arlis.am, checked September 29, 2026
- Easiest way in
- Visa-free stay6 months
- Days for tax residency
- 183 days Source: arlis.am, checked September 29, 2026. Tax Code Article 25(1) and (2); PwC places the count in the calendar tax year
GeorgiaGeorgia taxes work done in the country but not foreign income: an individual entrepreneur in an eligible activity pays 1% of turnover up to GEL 500,000 (about $192,000) a year, and foreign dividends and gains are tax-free.
- Tax on $100,000
- Up to 5%
- Foreign income
- Untaxed Source: matsne.gov.ge, checked September 29, 2026
- Easiest way in
- Visa-free stay of 1 full year12 months
- Days for tax residency
- 183 days Source: matsne.gov.ge, checked September 29, 2026. Tax Code Article 34(2)
Americas
ArgentinaArgentina's digital nomad residence has no income minimum and lasts up to 360 days, short of the 13th month when a foreigner becomes tax resident; residents pay up to 35%, or a fixed monthly Monotributo fee on smaller incomes.
- Tax on $100,000
- 15% to 25%
- Easiest way in
- Transitory residence for digital nomads6 months, renewable
BrazilBrazil taxes residents on worldwide income at up to 27.5%, a self-employed resident also owes social security, and the digital nomad visa gives no tax break once you pass 183 days.
- Tax on $100,000
- 25% to 35%
- Foreign income
- Taxed Source: planalto.gov.br, checked September 29, 2026
- Easiest way in
- Digital nomad temporary visa and residence authorization (CNIg Normative Resolution 45)12 months, renewable
- Days for tax residency
- 183 days Source: taxsummaries.pwc.com, checked September 28, 2026
ColombiaColombia taxes residents on worldwide income at up to 39%, but a resident freelancer can opt into the SIMPLE regime and pay 5.9% to 14.5% of gross income, set by annual revenue.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed Source: secretariasenado.gov.co, checked September 29, 2026. Estatuto Tributario, article 9
- Easiest way in
- Visa V for digital nomads2 years
Costa RicaRemote workers on the Law 10008 stay permit pay no Costa Rican income tax on pay from abroad for up to 2 years, and a September 2026 bill would tax residents' foreign investment income.
- Tax on $100,000
- 0%
- Foreign income
- Untaxed Source: rindhca.org, checked September 29, 2026
- Easiest way in
- Remote worker or service provider stay12 months, renewable
- Days for tax residency
- 183 days Source: taxsummaries.pwc.com, checked September 28, 2026. PwC, last reviewed June 30, 2026
MexicoMexico taxes residents on worldwide income, but a self-employed resident billing under MXN 3,500,000 (about $197,000) a year can use RESICO and pay 1% to 2.5% of gross income.
- Tax on $100,000
- Up to 5%
- Foreign income
- Taxed Source: taxsummaries.pwc.com, checked September 28, 2026
- Easiest way in
- Temporary residence by economic solvencyRenewable
- Days for tax residency
- 0 days Source: taxsummaries.pwc.com, checked September 28, 2026
PanamaPanama leaves foreign dividends, interest and pensions untaxed, but the Index taxes remote work done in Panama as Panamanian-source: 29.3% of profit at $100,000 of revenue in income tax, educational insurance and social security.
- Tax on $100,000
- 25% to 35%
- Easiest way in
- Short-stay visa as a remote worker9 months, renewable
- Days for tax residency
- 183 days Source: impuestospanama.com, checked September 29, 2026
ParaguayWork done while living in Paraguay is taxed at 8% to 10% of net income even when every client is abroad, and foreign investment income is not taxed at all.
- Tax on $100,000
- 5% to 10%
- Foreign income
- Untaxed Source: dnit.gov.py, checked September 29, 2026. Contrast with the corporate tax (IRE, article 6), which does reach foreign interest and dividends of entities set up in Paraguay
- Easiest way in
- Temporary residence2 years, renewable
UruguayWork done while living in Uruguay is taxed at progressive rates up to 36% on 70% of fees, plus social security, while new residents can keep foreign investment income untaxed for 11 years.
- Tax on $100,000
- 15% to 25%
- Easiest way in
- Digital nomad provisional identity sheet6 months, renewable
Caribbean
Antigua and BarbudaAntigua and Barbuda repealed personal income tax on wages in 2016, but a self-employed resident pays Unincorporated Business Tax of up to 25% on net business income plus 15% in social security and medical contributions, and the nomad residence program has ended.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Untaxed Source: ird.gov.ag, checked September 29, 2026. Personal Income Tax repealed from July 2016 per the IRD UBT FAQ. The UBT covers business income, not personal investment income
- Easiest way in
- Self-employed work permit
- Days for tax residency
- 0 days Source: ird.gov.ag, checked September 29, 2026. 0 means no day count applies to any individual income tax
BarbadosA Barbados Welcome Stamp holder earning at least BBD 100,000 (about $50,000) a year abroad is deemed non-resident and pays no Barbados income tax; other residents pay 11.5% and 27.5%, with non-domiciled newcomers taxed on foreign income only when remitted.
- Tax on $100,000
- 0%
- Foreign income
- Taxed if brought in Source: taxsummaries.pwc.com, checked September 28, 2026
- Easiest way in
- Barbados Welcome Stamp12 months, renewable
- Days for tax residency
- 183 days Source: taxsummaries.pwc.com, checked September 28, 2026. The ordinary residence route may need no day count
Cayman IslandsThe Cayman Islands tax no individual income at all, but the remote worker program closed to new applicants in 2022, so residence now takes a Cayman business, a local job or an investment of KYD 1,000,000 (about $1,200,000).
- Tax on $100,000
- 0%
- Foreign income
- Untaxed Source: taxsummaries.pwc.com, checked September 28, 2026
- Easiest way in
- Residency Certificate for Persons of Independent Means25 years, renewable
Dominican RepublicThe Dominican Republic taxes work done in the country at 15% to 25% even when every client is abroad, while foreign investment income is untaxed for a newcomer's first 2 years and for pensioners and rentistas under Law 171-07.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Partly exempt Source: dgii.gov.do, checked September 29, 2026
- Easiest way in
- Residence by investment
- Days for tax residency
- 183 days Source: dgii.gov.do, checked September 29, 2026. More than 182 days in the fiscal (calendar) year
Puerto RicoPuerto Rico taxes residents on worldwide income at up to 33%, but an Act 60 export services decree cuts tax on services sold abroad to 4% (2% for a new small business's first 5 years), and a self-employed resident still pays 15.3% US self-employment tax.
- Tax on $100,000
- 15% to 25%
- Foreign income
- Taxed Source: taxsummaries.pwc.com, checked September 28, 2026
- Easiest way in
- US E-2 treaty investor visa (non-US citizens)Renewable
St Kitts and NevisSt Kitts and Nevis abolished income tax on individuals in 1980, but a self-employed resident pays a 4% Unincorporated Business Tax on service receipts above XCD 2,000 (about $741) a month and 10% social security on a declared income category, and there is no remote worker visa.
- Tax on $100,000
- 5% to 10%
- Foreign income
- Untaxed Source: sknird.com, checked September 29, 2026
- Easiest way in
- Citizenship by Investment (Sustainable Island State Contribution)
- Days for tax residency
- 0 days Source: sknird.com, checked September 29, 2026. 0 means no day count applies to any individual income tax
The BahamasThe Bahamas has no personal income tax, so a self-employed resident pays only National Insurance of 10.3% on profit up to BSD 43,160 (about $43,160) a year.
- Tax on $100,000
- 5% to 10%
- Foreign income
- Untaxed Source: taxsummaries.pwc.com, checked September 28, 2026
- Easiest way in
- BEATS remote work permit12 months, renewable
Asia-Pacific
Hong KongA sole trader in Hong Kong pays 7.5% profits tax on the first HKD 2,000,000 (about $255,000) of profit from work done there, plus up to HKD 18,000 (about $2,290) a year of MPF, and nothing on profits arising abroad, dividends or capital gains.
- Tax on $100,000
- 10% to 15%
- Easiest way in
- Top Talent Pass Scheme3 years, renewable
IndonesiaIndonesia taxes residents on worldwide income at 5% to 35%, and pay for work a foreigner does while in Indonesia counts as Indonesian income even when it is paid abroad.
- Tax on $100,000
- 25% to 35%
- Easiest way in
- E33G remote worker visa (KITAS)12 months, renewable
MalaysiaA foreign freelancer working from Malaysia for foreign clients is taxed there at resident rates of 0% to 30% after 182 days, while foreign income a resident brings in is exempt until December 31, 2036.
- Tax on $100,000
- 15% to 25%
- Easiest way in
- DE Rantau Nomad Pass12 months, renewable
PhilippinesThe Philippines taxes foreigners only on Philippine-source income, but work done while in the country counts as Philippine-source, so a freelancer there pays 0% to 35% on it however long they stay.
- Tax on $100,000
- 15% to 25%
- Easiest way in
- Special Resident Retiree's Visa (SRRV Classic)
SingaporeSingapore taxes a resident's trade income at 0% to 24% and leaves foreign income untaxed, but it has no visa for freelancers: the main route for a remote worker needs a salary of SGD 30,000 (about $23,500) a month.
- Tax on $100,000
- 5% to 10%
- Foreign income
- Untaxed Source: iras.gov.sg, checked September 29, 2026. IRAS page modified March 2, 2026
- Easiest way in
- Overseas Networks and Expertise (ONE) Pass5 years, renewable
- Days for tax residency
- 183 days Source: iras.gov.sg, checked September 29, 2026
ThailandWork you do while physically in Thailand is taxed there at 0% to 35% even when every client is abroad, and foreign income earned from 2024 is taxed only if you bring it into Thailand.
- Tax on $100,000
- 25% to 35%
- Foreign income
- Taxed if brought in Source: rd.go.th, checked September 29, 2026. Guide to P.N.D. 90: a tax resident earning assessable income from outside Thailand is taxed only if it is earned from January 1, 2024 onwards and remitted to Thailand in the same or a later tax year
- Easiest way in
- Destination Thailand Visa (DTV), workcation5 years
Africa
MauritiusOn the Premium Visa, pay for remote work done from Mauritius is taxed only when remitted to Mauritius, and spending with a foreign card does not count, so earnings kept abroad pay 0%.
- Tax on $100,000
- 0%
- Foreign income
- Taxed if brought in Source: mra.mu, checked September 29, 2026. Income Tax Act 1995, consolidated by the MRA up to May 2026
- Easiest way in
- Premium Visa12 months, renewable