Zero income tax on foreign-sourced earnings. Welcome Stamp holders are exempt from Barbados income tax, corporate tax, and withholding tax on remote work income. No Barbados tax return required for foreign-sourced income.
- Minimum income
-
$50,000/year
- Duration
-
12 months
Foreign-sourced remote income is generally not taxed locally unless Colombian tax residence rules are triggered.
- Minimum income
-
$1,400/month
- Duration
-
24 months
Full income tax exemption on foreign-sourced earnings per Art. 16 of Ley 10008. Beneficiaries are explicitly NOT considered habitual tax residents. This exemption applies only to the primary beneficiary, not to family members automatically. Costa Rica uses a territorial tax system.
- Minimum income
-
$3,000/month
- Duration
-
12 months
Qualifying digital nomads generally do not owe Croatian local income tax on foreign employment income.
- Minimum income
-
$3,960/month
- Duration
-
18 months
The DNV is an immigration document, NOT a tax regime. Under 183 days in a 12-month period: generally not an Estonian tax resident — no Estonian tax on foreign-sourced income. 183+ days: becomes Estonian tax resident, owing 22% flat income tax on worldwide income (2026 rate; planned 24% increase was cancelled Dec 2025). Universal €700/month tax-free allowance applies. Estonia has double-taxation treaties with 60+ countries.
- Minimum income
-
$4,950/month
- Duration
-
12 months
Digital nomads are generally taxed in Greece only after becoming tax resident, commonly after 183 days.
- Minimum income
-
$3,960/month
- Duration
-
12 months
KITAS holders are likely tax residents from day 1. Non-resident flat rate: 20%. Tax data synced between Directorate General of Taxes and Immigration as of 2026.
- Minimum income
-
$5,000/month
- Duration
-
12 months
Italian tax residence generally applies after 183 days, subject to treaty relief and local rules.
- Minimum income
-
$2,530/month
- Duration
-
12 months
Tax exposure depends on stay length, treaty status, and sourcing rules; shorter stays under 183 days may avoid Japanese tax in treaty-supported cases.
- Minimum income
-
$68,000/year
- Duration
-
6 months
Tax treatment depends on tax residency status under Malaysian law. Staying <182 days in a calendar year: generally not a Malaysian tax resident — no Malaysian tax on foreign-sourced income. 182+ days: may become tax resident, subject to progressive rates (0%–30%) on worldwide income. Malaysia does not tax foreign-sourced income for non-residents.
- Minimum income
-
$24,000/year
- Duration
-
12 months
Three-phase tax regime: Phase 1 (first 12 months) — income from authorised remote work is exempt from Maltese income tax. Phase 2 (after exemption) — authorised remote work income taxed at flat 10%. Phase 3 — any additional non-remote-work income taxed at standard progressive rates (0%–35%). Registration with Maltese tax authorities is mandatory even during the exemption period.
- Minimum income
-
$3,850/month
- Duration
-
12 months
Portugal's NHR ended Dec 2023. IFICI ('NHR 2.0') offers 20% flat tax but only for qualifying researchers/tech at certified companies. Most nomads pay standard progressive rates (14.5%–48%).
- Minimum income
-
$4,015/month
- Duration
-
24 months
24% flat tax available via Beckham Law (OPTIONAL, must apply within 6 months). Applies to Spanish-source income up to €600,000. Self-employed autónomos may not qualify. Not automatic.
- Minimum income
-
$3,105/month
- Duration
-
12 months
Foreign-sourced income is generally not subject to Thai tax if it is not remitted under the applicable rules.
- Minimum income
-
$0/month
- Duration
-
60 months
The UAE does not levy personal income tax on salary or freelance income.
- Minimum income
-
$3,500/month
- Duration
-
12 months