Countries where a remote worker pays 25% or less on $100,000 of revenue, lowest tax first
Countries where a remote worker pays 25% or less on $100,000 of revenue, lowest tax first
Low tax countries, one by one
1. Costa Rica
Remote 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.
Under Costa Rica's tax rules, foreign income is untaxed for new residents, and 183 days Source: taxsummaries.pwc.com, checked September 28, 2026. PwC, last reviewed June 30, 2026 in the country make you tax resident.
Way in: the Law 10008 remote worker stay, which also means you are never a habitual resident for tax.
2. Barbados
A 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.
Under Barbados's tax rules, foreign income is taxed only when it is brought into the country, and 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.
Way in: the Welcome Stamp, which deems you non-resident for income tax and asks for at least $50,000 a year of income from abroad.
3. United Arab Emirates
The 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.
Under the United Arab Emirates' tax rules, foreign income is untaxed for new residents, and 90 days Source: tax.gov.ae, checked September 29, 2026. 90 days in 12 consecutive months with a residence permit plus a permanent home or UAE business (Federal Tax Authority's unofficial translation of Cabinet Decision No. 85 of 2022) in the country make you tax resident.
Way in: the 1-year remote work visa or a free zone freelance permit, each a UAE residence visa.
4. Mauritius
On 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%.
Under Mauritius's tax rules, foreign income is taxed only when it is brought into the country, and 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.
Way in: the Premium Visa; keep earnings in a foreign account and pay locally by foreign card.
5. Cayman Islands
The 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).
Under the Cayman Islands' tax rules, foreign income is untaxed for new residents, and there is no income tax residence test to pass.
Way in: a Cayman business, a local job or the independent means certificate; no nomad permit is open.
6. Montenegro
Montenegro 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.
Under Montenegro's tax rules, foreign income is partly exempt for new residents, and 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.
Way in: the digital nomad temporary residence, which lapses if you spend more than 30 days outside Montenegro.
7. Croatia
A 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.
Under Croatia's tax rules, foreign income is partly exempt for new residents, and 183 days Source: porezna-uprava.gov.hr, checked September 29, 2026. General Tax Act art. 43 (zakon.hr consolidated text to NN 105/26, read September 29, 2026): domicile (prebivaliste) is where the person owns or has at their disposal a home continuously for at least 183 days in one or two calendar years, and living in it is not required; habitual residence (uobicajeno boraviste) is a stay of at least 183 days in one or two calendar years. The Tax Administration page states the same domicile rule, including that living in the home is not required. A home at one's disposal can make a person resident with few days of presence in the country make you tax resident.
Way in: the digital nomad temporary stay for non-EU nationals; the exemption ends when the stay does.
8. Georgia
Georgia 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.
Under Georgia's tax rules, foreign income is untaxed for new residents, and 183 days Source: matsne.gov.ge, checked September 29, 2026. Tax Code Article 34(2) in the country make you tax resident.
Way in: a visa-free year for nationals of 94 countries, then registration as an individual entrepreneur.
9. Albania
A 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.
Under Albania's tax rules, foreign income is taxed, and 183 days Source: tatime.gov.al, checked September 29, 2026. 183 days or more in the tax year. A permanent home, a place of business or the center of vital interests in Albania can make a person resident with fewer days in the country make you tax resident.
Way in: registering as self-employed, taxed at 0% on gross income up to ALL 14 million (about $173,000) a year until the end of 2029.
10. Mexico
Mexico 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.
Under Mexico's tax rules, foreign income is taxed, and residence follows your home and intentions rather than a day count.
Way in: temporary residence by economic solvency; RESICO then taxes gross income below its annual ceiling.
11. The Bahamas
The 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.
Under the Bahamas' tax rules, foreign income is untaxed for new residents, and there is no income tax residence test to pass.
Way in: the BEATS remote work permit, with no stated income minimum and no minimum stay.
12. Monaco
Monaco 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.
Under Monaco's tax rules, foreign income is untaxed for new residents, and 91 days Source: monservicepublic.gouv.mc, checked September 29, 2026. The residence permit is for people who reside in Monaco more than 3 months a year (page updated September 25, 2026). The tax residence certificate then needs more than 183 days, or a principal place of business in Monaco, or the majority of the year in Monaco (certificate page updated December 23, 2024). 91 days is the permit floor; the principal place of business test sets no day count in the country make you tax resident.
Way in: a residence permit on a Monaco bank reference; advisory work stays outside the profit tax.
13. Andorra
A 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.
Under Andorra's tax rules, foreign income is taxed, and 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.
Way in: the digital nomad residence, a residence without work that asks you to live in Andorra for at least 90 days a year.
14. Paraguay
Work 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.
Under Paraguay's tax rules, foreign income is untaxed for new residents, and 120 days Source: dnit.gov.py, checked September 29, 2026. Law 125/1991, article 152: domicile is presumed at the place of habitual residence, presumed after more than 120 days. Law 6380 itself sets no day count for individuals, and Resolucion General 65/2020 sets none for the certificate; the certificate relies on the migration record in the country make you tax resident.
Way in: temporary residence with no income test, and no social contributions are mandatory for the self-employed.
15. St Kitts and Nevis
St 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.
Under St Kitts and Nevis's tax rules, foreign income is untaxed for new residents, and there is no income tax residence test to pass.
Way in: a work permit with a business license, or citizenship by investment; there is no remote worker visa.
16. Singapore
Singapore 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.
Under Singapore's tax rules, foreign income is untaxed for new residents, and 183 days Source: iras.gov.sg, checked September 29, 2026 in the country make you tax resident.
Way in: a pass that allows self-employment, such as the ONE Pass; there is no freelancer visa.
17. Hong Kong
A 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.
Under Hong Kong's tax rules, foreign income is untaxed for new residents, and 181 days Source: ird.gov.hk, checked September 29, 2026. More than 180 days in the year of assessment (April 1 to March 31), or more than 300 days over 2 years in the country make you tax resident.
Way in: the Top Talent Pass, which needs no job offer, so the holder can work as a sole trader.
18. Armenia
Armenia 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%.
Under Armenia's tax rules, foreign income is taxed, and 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 in the country make you tax resident.
Way in: a residence permit, because 180 visa-free days fall 3 days short of the 183-day test.
19. Serbia
A 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.
Under Serbia's tax rules, foreign income is taxed, and 183 days Source: paragraf.rs, checked September 29, 2026. Art. 7, unofficial consolidated text. Domicile or center of interests can make a person resident with fewer days in the country make you tax resident.
Way in: temporary residence as a registered sole trader, paying contributions only on a small personal salary.
20. Malta
A 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.
Under Malta's tax rules, foreign income is taxed only when it is brought into the country, and 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.
Way in: the Nomad Residence Permit; whether its holders owe self-employed social security is not settled.
21. Bulgaria
A 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.
Under Bulgaria's tax rules, foreign income is taxed, and 183 days Source: nra.bg, checked September 29, 2026. The law says more than 183 days (NRA wording: during the year; PwC: in any 12-month period). The center of vital interests test can make a person resident with fewer days in the country make you tax resident.
Way in: the digital nomad long-stay permit, which bars clients in Bulgaria; the flat tax follows residence.
22. Romania
A 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.
Under Romania's tax rules, foreign income is taxed, and 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.
Way in: the digital nomad permit, though this band prices a resident sole proprietor (PFA).
23. Malaysia
A 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.
Under Malaysia's tax rules, foreign income is untaxed for new residents, and 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.
Way in: the DE Rantau Nomad Pass, open to tech and digital professionals earning from abroad.
24. Uruguay
Work 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.
Under Uruguay's tax rules, foreign income is untaxed for new residents, and 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.
Way in: the digital nomad provisional identity sheet, which has no income minimum.
25. Switzerland
A 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.
Under Switzerland's tax rules, foreign income is taxed, and 30 days Source: fedlex.admin.ch, checked September 29, 2026. 30 days with gainful activity, 90 days without. A tax domicile starts on moving in, with no day count in the country make you tax resident.
Way in: a residence permit for self-employment, and the low band depends on living in a low-tax commune.
26. Cyprus
A 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.
Under Cyprus's tax rules, foreign income is partly exempt for new residents, and 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.
Way in: the digital nomad visa, then non-dom status once you pass the 60-day or 183-day test.
27. Philippines
The 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.
Under the Philippines' tax rules, foreign income is untaxed for new residents, and residence follows your home and intentions rather than a day count.
Way in: the SRRV retiree visa, which needs no separate work permit but leaves local work taxable.
28. Dominican Republic
The 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.
Under the Dominican Republic's tax rules, foreign income is partly exempt for new residents, and 183 days Source: dgii.gov.do, checked September 29, 2026. More than 182 days in the fiscal (calendar) year in the country make you tax resident.
Way in: residence by investment; no special regime covers work income, so the normal scale applies.
29. Puerto Rico
Puerto 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.
Under Puerto Rico's tax rules, foreign income is taxed, and 183 days Source: bvirtualogp.pr.gov, checked September 29, 2026. Section 1010.01(a)(30). IRS Publication 570 gives the same 183 days as the first presence test option, with alternatives of 549 days over 3 years (at least 60 each year), 90 days or fewer in the US, $3,000 or less of US earned income with more days in Puerto Rico, or no significant connection to the US in the country make you tax resident.
Way in: for US citizens, no visa at all; an Act 60 export services decree sets the rate.
30. Estonia
A 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.
Under Estonia's tax rules, foreign income is taxed, and 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.
Way in: the digital nomad visa, then an Estonian OÜ; profit kept in the company stays untaxed.
31. Argentina
Argentina'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.
Under Argentina's tax rules, foreign income is taxed, and 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.
Way in: the transitory digital nomad residence, which sets no income minimum and ends before the 12 months that make a foreigner tax resident.
32. Czechia
A 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.
Under Czechia's tax rules, foreign income is taxed, and 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.
Way in: the Digital Nomad Program visa plus the Czech trade license every freelancer needs.
33. Antigua and Barbuda
Antigua 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.
Under Antigua and Barbuda's tax rules, foreign income is untaxed for new residents, and there is no income tax residence test to pass.
Way in: a self-employed work permit; the Unincorporated Business Tax replaces income tax for sole traders.
34. Colombia
Colombia 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.
Under Colombia's tax rules, foreign income is taxed, and 183 days Source: secretariasenado.gov.co, checked September 29, 2026. Estatuto Tributario, article 10(1): more than 183 days, so 184 days in practice in the country make you tax resident.
Way in: the Visa V for digital nomads, then the SIMPLE regime once you pass 183 days.
35. United Kingdom
A 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.
Under the United Kingdom's tax rules, foreign income is untaxed for new residents, and 183 days Source: gov.uk, checked September 29, 2026. 183 days is the automatic day test. The only-home test and the sufficient ties test can make a person resident with far fewer days in the country make you tax resident.
Way in: the Innovator Founder visa; at about 24% of profit, the UK only just clears the line.
What counts as a low tax country on this list
A country makes this list when a self-employed remote worker with clients abroad pays 25% or less of profit at $100,000 of revenue. The test uses the best legal structure a newcomer can reach without an investment, with 15% business costs, the same profile the Nomad Tax Index methodology prices in every country. That is why headline rates mislead in both directions.
Georgia is the clearest case. Its standard rate on a natural person's income is 20% under the Tax Code of Georgia, yet an individual entrepreneur with small business status pays 1% of turnover up to GEL 500,000 (about $192,000) a year. Mexico does something similar through RESICO, which taxes a resident's gross income at 1% to 2.5% up to MXN 3,500,000 (about $197,000) a year under article 113-E of its income tax law. In the other direction, the UK's 20% basic rate turns into about 24% of profit once the higher band and National Insurance are counted.
The line cuts close. A freelancer living in Indonesia or working from Thailand pays about 25% of profit at $100,000 and misses it by a fraction of a point, while Portugal's simplified regime comes to about 43%.
Georgia's 1%: who pays it and who does not
Pays 1%
A web designer registers as an individual entrepreneur in Tbilisi, gets small business status and bills foreign clients GEL 300,000 (about $115,000) a year. The tax is 1% of that turnover, GEL 3,000 (about $1,150), with no deduction for costs.
Pays 20%
A management consultant does the same, but consulting is barred from small business status, so the profit is taxed at the standard 20%. A business that stays above GEL 500,000 (about $192,000) a year for 2 years running loses the status as well.
The 3 routes to a low tax bill
Every row gets under the line in 1 of 3 ways, and each route breaks in its own place.
No income tax. The UAE, the Cayman Islands, The Bahamas, St Kitts and Nevis and Monaco levy no personal income tax. Among these tax free countries, only the Cayman Islands charges a self-employed resident nothing at all; the rest collect contributions or a business tax. All 5 also count among the tax haven countries, next to company jurisdictions such as the British Virgin Islands.
Territorial or remittance taxation. Territorial tax countries such as Paraguay, Singapore and Hong Kong tax only local income, and Mauritius taxes Premium Visa earnings only when they are brought into the country. Foreign income goes untaxed, but the work you do while living there is where these routes break.
Territorial tax does not cover the work you do in the country
Paraguay taxes remote work done while you live there at 8% to 10% of net income under Law 6380, even when every client is abroad. Hong Kong's profits tax reaches profits from services performed there, and the Philippines taxes a foreigner's pay for work done in the country under its Tax Code. Only foreign investment income is reliably untaxed.
Low rates and newcomer regimes. Bulgaria, Romania and Serbia tax income at a flat 10%, Georgia and Mexico tax small businesses on turnover, and Croatia and Costa Rica exempt a digital nomad's foreign pay for a limited stay. A flat rate understates the bill: Bulgaria's 10% income tax comes to about 18% of profit once 27.8% self-insured social security is added, and the gap between headline income tax rates and real bills is widest where contributions are high.
Estonia and Cyprus get under the line through a company rather than a personal rate: an Estonian OÜ pays 22% only on profit it distributes, and a Cyprus company pays 15% before dividends that a non-dom resident takes almost tax-free. Both work for a founder who lives in that country; the same company owned from a high-tax home is usually taxed there, which is why the lowest corporate tax countries are ranked as company bases, not places to live.
Investment income follows its own rules. The UAE, Mauritius, the Cayman Islands, The Bahamas, Singapore, Hong Kong and Armenia have no capital gains tax on individuals, all 7 also have no inheritance tax, and the UAE, the Cayman Islands, The Bahamas, Singapore and Hong Kong leave crypto gains untaxed as well. Monaco taxes neither gains nor crypto for residents who are not French nationals.
Tax residency: getting taxed there instead of at home
A low rate only applies once you are resident there and no longer resident at home. Most rows use a 183-day test, but some ask less: Paraguay presumes residence after more than 120 days, and Cyprus has a 60-day route for people who work, run a business or hold office there, keep a home there and spend no more than 183 days in any other single country.
The permit can change the answer. Among the digital nomad visas in the Index, Costa Rica's Law 10008 stay means you are never a habitual resident for tax, Croatia's exempts foreign pay for the length of the stay, and Mauritius's Premium Visa taxes earnings only when they are brought in. Most others, such as Bulgaria's or Estonia's, only let you in, and the day count does the rest.
Your former country decides on its own when you stop being its resident, usually by your home, family, work and days. US citizens stay taxable in the US wherever they live: the 2026 foreign earned income exclusion covers up to $132,900 of earnings, and self-employment tax still applies to a freelancer's profit.
Before you count on a low rate
- Confirm your activity fits the structure: Georgia's 1% bars consulting, and RESICO stops at MXN 3,500,000 (about $197,000) a year.
- Get a permit that allows your kind of work: Bulgaria's digital nomad permit bars clients in Bulgaria.
- Register locally where the structure needs it: an individual entrepreneur in Georgia, a trade license in Czechia, a sole trader in Serbia.
- Pass the residence test and keep the proof: days, a lease and a tax residence certificate where one is issued.
- Leave your old country properly in the same year: tell its tax office, and close or let what ties you there.
How this list is ranked
Rows run lowest tax first: by the band at $100,000 of revenue, then at $250,000, then at $50,000, with the Index score breaking ties; ranked on the score alone, which also weighs access, days and stability, the leaders become the top 10 countries for digital nomads. Where a country's law can be read 2 ways, as with Panama's rule on remote work done in the country, the Index scores the reading with the higher tax.
David's note
I would not choose from the top rows alone. Several of the 0% results run on a permit with an end date: Costa Rica's for up to 2 years, Croatia's for 18 months. If you plan to stay longer, compare the rate you will pay in year 3, which is often a territorial rate on foreign income or a turnover tax like Georgia's 1%, not a nomad exemption.
