Top income-tax rate, by destination
Headline personal income-tax rates across 111 markets. 20 of them tax foreign-source income territorially.
Green markets tax foreign-source income territorially — in principle, only what you earn locally.
What the chart says
- The range is the whole spread of the argument: 0% to 55.9%. The UAE takes nothing; Portugal's top bracket is 55.9%.
- Territorial beats low. A 35% territorial system can cost a foreigner less than a 25% worldwide one, because the rate is applied to a different base.
All 111
Every market, lowest rate first.
| # | Market | System | Top income-tax rate | Digital-nomad route |
|---|---|---|---|---|
| 1 | ARE | no personal income tax | 0% | {'name': 'remote-work visa', 'note': 'A one-year virtual-working / remote-work residence visa exists.'} |
| 2 | KWT | none | 0% | {'name': 'none', 'note': 'No digital nomad visa exists. There is no tax reason to establish residency here either way, since personal income is untaxed regardless of status.'} |
| 3 | GTM | territorial | 7% | {'name': 'Remote worker / digital nomad temporary residency (IGM, since 8 October 2025)', 'note': 'Acuerdo IGM-016-2025 created three new categories — foreign employer, digital nomad, and self-employed — granting temporary residency for 1 to 5 years. Requires USD 2,000/month foreign income (USD 3,000 with dependents) plus health insurance; the work must be remote for a foreign employer or foreign clients, generating no Guatemalan-source income. Because the system is territorial, that foreign income stays outside the local net without needing a special exemption.'} |
| 4 | BIH | worldwide (residents), flat rate, split by entity | 10% | — |
| 5 | XKX | worldwide (residents) | 10% | {'name': 'no dedicated nomad visa — residence permit tied to work/business', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 6 | MKD | worldwide (residents), flat rate | 10% | {'name': 'no dedicated nomad visa — temporary residence tied to work/business', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 7 | ROU | worldwide (residents), flat rate | 10% | {'name': 'digital-nomad long-stay visa', 'note': "Requires income of roughly 3x Romania's average gross salary; launched 2022."} |
| 8 | BGR | worldwide (residents), flat rate | 10% | {'name': 'Digital Nomad residence permit', 'note': 'Introduced via a December 2025 amendment to the Law on Foreigners, applications opening 20 December 2025 — for non-EU/EEA remote workers earning income from outside Bulgaria. Filed as a Type D visa abroad, then a local residence-permit application; issued for 1 year, renewable once. Very new at time of writing, verify current requirements before relying on it.'} |
| 9 | PRY | territorial | 10% | — |
| 10 | KGZ | worldwide (residents), flat rate | 10% | {'name': 'Digital Nomad status', 'note': "Kyrgyzstan created a real 'Digital Nomad' legal status via an Oct 2024 amendment to the Law on External Labor Migration (signed 9 Oct 2024), with the Cabinet of Ministers publishing the permanent operating procedure in 2025 (Resolution No. 241, 30 Apr 2025) for IT, software, design and other remote professionals from 61 eligible nationalities: an initial 60-day stay with no residential registration, then annually renewable permits for up to 10 years total, no local work permit required. This is genuinely new — guides published before late 2024 correctly said Kyrgyzstan had no nomad visa."} |
| 11 | CHE | worldwide (residents) | 11.5% | {'name': 'no dedicated nomad visa — quota-limited employer-sponsored permit only', 'note': "See the Visa tab's long-stay section: non-EU/EFTA citizens need an employer-sponsored Permit L/B under SEM's annual quota, not a freelance or remote-work track."} |
| 12 | UZB | worldwide (residents) | 12% | — |
| 13 | MDA | worldwide (residents), flat rate | 12% | {'name': 'Digital Nomad Visa (DNV), launched September 2025', 'note': 'For remote employees of a foreign company, freelancers with foreign clients, or shareholders/partners in a foreign company — local employment disqualifies. Minimum income ~52,200 MDL/month (~USD 2,900-3,100, 3x the forecast national average wage, adjusts yearly). 1 year, renewable once (2 years max). Government fee EUR 80-100, 30-45 day processing. DNV holders pay the flat 12% PIT on foreign-sourced income but are exempt from social security contributions and mandatory health-insurance premiums on it.'} |
| 14 | BOL | territorial (Bolivian-source only) | 13% | — |
| 15 | MNE | worldwide (residents) | 15% | {'name': 'no dedicated nomad visa — temporary residence tied to work/business', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 16 | KAZ | worldwide (residents) | 15% | {'name': 'Neo Nomad visa (B12-1) / Astana Hub Digital Nomad Residency', 'note': "The Neo Nomad visa (1 year, renewable, US$3,000+/month income) is an immigration product with no tax break attached — 183 days on it still makes you a worldwide-income resident. The tax breaks are separate and employer-linked: AIFC pays 0% individual income tax on AIFC employment income for FOREIGN employees until 2066, and Astana Hub participants' employees are exempt until 1 January 2029. Neither is available to a self-employed remote worker with no AIFC or Astana Hub tie."} |
| 17 | HUN | worldwide (residents), flat rate | 15% | {'name': 'White Card (digital-nomad residence permit)', 'note': "Launched 2024, for third-country nationals only (EU/EEA/Swiss citizens don't need it): roughly EUR 3,000/month in documented remote income from a non-Hungarian employer, plus private health insurance. Valid 1 year, renewable once, then a mandatory exit before reapplying."} |
| 18 | GEO | territorial | 20% | {'name': 'Small Business Status', 'note': "Individual entrepreneurs under GEL 500k turnover can be taxed at 1%. 'Remotely from Georgia' targets nomads."} |
| 19 | KHM | residency-based, largely territorial in practice | 20% | — |
| 20 | ARM | worldwide (residents) | 20% | — |
| 21 | MNG | worldwide (residents) | 20% | {'name': 'no dedicated digital-nomad visa', 'note': 'Remote workers use standard work-permit or temporary-residence routes; no separate nomad visa track exists.'} |
| 22 | RUS | worldwide (residents) | 22% | — |
| 23 | EST | worldwide (residents) | 22% | {'name': 'Digital Nomad Visa (1 year)', 'note': 'Estonia was the first EU country to launch a dedicated digital-nomad visa (2020). Requires roughly EUR 4,500/month in verified income from a foreign employer or own foreign business; holders working remotely for foreign clients while spending under 183 days/year do not become Estonian tax residents.'} |
| 24 | CZE | worldwide (residents) | 23% | {'name': 'trade licence (živnostenský list)', 'note': 'No dedicated digital-nomad visa; most long-stay remote workers register as a Czech sole trader instead.'} |
| 25 | ALB | worldwide (residents) | 23% | {'name': 'no dedicated nomad visa — standard residence + work permit', 'note': "No separate digital-nomad track; a non-EU remote worker needs Albania's unified residence-and-work permit or relies on a visa-free tourist stay (up to 365 days for US citizens) without formally working for an Albanian entity."} |
| 26 | SGP | territorial (residents) | 24% | {'name': 'no dedicated nomad visa or tax scheme', 'note': "No remote-work visa exists (see the Visa tab's long-stay section: Employment Pass/ONE Pass, both employer- or high-income-gated). The territorial exemption on foreign-sourced income helps a resident with foreign investment income, but a remote worker physically in Singapore for a foreign employer is still taxed on that Singapore-performed work."} |
| 27 | PAN | territorial | 25% | {'name': 'Pensionado / Friendly Nations residency', 'note': 'No dedicated nomad tax break needed — the territorial system already exempts foreign pensions and foreign salaries regardless of visa category. The Pensionado (retiree) visa needs USD 1,000/mo pension income, no minimum age; the Friendly Nations Visa needs an economic tie or a USD 200k+ investment (tightened in 2021).'} |
| 28 | HND | territorial | 25% | {'name': 'None — rentista or pensionado residency instead', 'note': 'No digital-nomad visa exists. Rentista needs USD 2,500/month documented income, pensionado USD 1,500/month from a pension. Neither is a special tax regime: they are immigration status, and the territorial rule already leaves foreign income untaxed.'} |
| 29 | CRI | territorial | 25% | {'name': 'Rentista / digital-nomad', 'note': 'A digital-nomad visa exempts qualifying foreign income.'} |
| 30 | LAO | worldwide (residents), monthly progressive brackets | 25% | — |
| 31 | SRB | flat rate + annual surtax, worldwide (residents) | 25% | — |
| 32 | DOM | territorial | 25% | — |
| 33 | MMR | worldwide (residents, including resident foreigners) | 25% | — |
| 34 | LBN | territorial (with wide exceptions) | 25% | — |
| 35 | NGA | worldwide (residents) | 25% | — |
| 36 | AZE | territorial (residents on worldwide employment income; standard for most working expats) | 25% | {'name': 'no official dedicated digital-nomad visa', 'note': 'Various private "freelancer visa" facilitation services market a route through existing visa/residence-permit categories, but the government has not published a dedicated digital-nomad visa track with its own tax treatment as of 2026.'} |
| 37 | BRA | worldwide (residents) | 27.5% | {'name': 'VITEM XIV (digital-nomad visa)', 'note': 'Live since Jan 2022 (CNIg RN 45/2021): ~US$1,500/mo income or ~US$18,000 in funds, 1 year renewable once. Not a tax shelter — 183 days on it still makes you a worldwide-income resident.'} |
| 38 | EGY | worldwide (residents) | 27.5% | — |
| 39 | MYS | territorial | 30% | {'name': 'DE Rantau / MM2H', 'note': 'DE Rantau nomad pass; MM2H long-stay programme.'} |
| 40 | SLV | territorial | 30% | {'name': 'Digital-nomad residence (Dirección General de Migración y Extranjería, since April 2025)', 'note': '1 year, renewable to 4; requires a foreign employer or foreign clients plus health insurance for the stay. Working for a Salvadoran employer or selling into the local market is not permitted, and doing so pulls the income into the 30% local net. Income floor is reported at ~USD 1,460/month by visa trackers; DGME publishes no schedule.'} |
| 41 | NIC | territorial | 30% | {'name': 'Residente Pensionado / Residente Rentista (Ley 694)', 'note': 'No digital-nomad visa exists. Ley 694 grants permanent residency to retirees on a foreign pension and to people living on foreign passive income, with household-goods and one-vehicle import exemptions. The 2019 Ley 987 reform raised the thresholds to USD 1,000/month (pensionado) and USD 1,250/month (rentista); holders admitted under the earlier USD 600/750 figures renew at the old amounts. Neither category permits local employment, and because the system is territorial the qualifying foreign income is untaxed anyway.'} |
| 42 | PER | worldwide (domiciled residents) | 30% | — |
| 43 | IND | worldwide (residents) | 30% | — |
| 44 | BLR | worldwide (residents) | 30% | — |
| 45 | BGD | worldwide (residents) | 30% | — |
| 46 | TZA | worldwide (residents) | 30% | {'name': 'none', 'note': 'No dedicated digital nomad visa exists (as of 2026). Remote workers use the ordinary or multiple-entry e-visa; a stay past the residency threshold is taxed like any other resident.'} |
| 47 | RWA | worldwide (residents) | 30% | {'name': 'none', 'note': 'No digital nomad visa exists — confirmed absent from the official immigration site’s full visa-category list. Remote workers use the universal visa-on-arrival for short stays; anything past the residency threshold is taxed like any other resident.'} |
| 48 | BTN | schedular | 30% | {'name': 'no dedicated nomad or remote-income visa', 'note': 'Bhutan has no digital-nomad or foreign-passive-income visa category. A tourist e-visa is a paid daily stay (the Sustainable Development Fee), not a residency or tax status.'} |
| 49 | JOR | territorial | 31% | {'name': 'no dedicated digital-nomad visa', 'note': 'Jordan has no digital-nomad visa track as of 2026. Remote workers typically enter on the standard tourist visa (about JOD40 on arrival for most nationalities, roughly 1–3 months), with no formal long-stay remote-work pathway or its own tax treatment.'} |
| 50 | LTU | worldwide (residents) | 32% | {'name': 'no dedicated nomad visa — national visa/work permit or business immigration', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 51 | POL | worldwide (residents) | 32% | — |
| 52 | CIV | worldwide (residents) | 32% | {'name': 'none', 'note': 'No digital nomad visa exists. Remote workers use the standard e-visa; anyone whose habitual abode shifts here is taxed like any other resident.'} |
| 53 | CAN | worldwide | 33% | — |
| 54 | LVA | worldwide (residents), progressive | 33% | {'name': 'digital nomad visa', 'note': 'For remote employees/freelancers of OECD-registered companies: needs ~2.5x the Latvian minimum wage in documented monthly income (~EUR 2,875), health insurance (EUR 42,600+ cover) and proof of accommodation. Valid 1 year, renewable once.'} |
| 55 | HRV | worldwide (residents), progressive (2 locally-set brackets) | 33% | {'name': 'Digital Nomad Residence Permit', 'note': "Croatia has run a dedicated Digital Nomad Residence Permit since Jan 2021 (minimum EUR3,295/month income or equivalent savings; valid up to 18 months since a Mar 2025 extension from 12). Permit holders are treated as non-resident for Croatian tax purposes for the permit's duration and pay ZERO Croatian income tax on their foreign-sourced income, even past the usual 183-day residency trigger — a deliberate carve-out, not an oversight."} |
| 56 | VEN | worldwide (residents) | 34% | {'name': 'no dedicated remote-work/nomad visa', 'note': 'No digital-nomad route exists. Long-stay is via ordinary residency categories, not a remote-income visa.'} |
| 57 | CYP | worldwide (residents), with a non-domiciled exemption | 35% | {'name': 'Digital Nomad Visa (quota-limited, launched 2021)', 'note': "See the Visa tab's long-stay section: a real scheme, but this build could not confirm the current quota/income threshold."} |
| 58 | MLT | remittance-based for non-domiciled residents | 35% | {'name': 'Nomad Residence Permit — flat 10% on authorised work income', 'note': "One of the few markets in this batch with a REAL, tax-favourable nomad route. See the Visa tab's long-stay section for the provenance caveat on the exact income threshold."} |
| 59 | PHL | territorial (for foreigners) | 35% | — |
| 60 | THA | remittance-based | 35% | {'name': 'LTR / DTV', 'note': 'Long-Term Resident and Destination Thailand visas exist; LTR carries tax concessions on qualifying foreign income.'} |
| 61 | MEX | worldwide (residents) | 35% | — |
| 62 | VNM | worldwide (residents) | 35% | — |
| 63 | IDN | worldwide (residents) | 35% | {'name': 'E33G remote-worker visa', 'note': 'A remote-worker KITAS exists; foreign-earned income may be exempt if not Indonesia-sourced.'} |
| 64 | ARG | worldwide (residents) | 35% | {'name': 'digital-nomad transitory residence', 'note': '180 days, renewable once, in-person only. Being transitory, it does not accumulate toward the 12-month residency test.'} |
| 65 | KEN | worldwide (residents) | 35% | {'name': 'Class N Digital Nomad permit', 'note': 'Live April 2025: 1-2 years renewable, US$200 processing + US$1,000/year. The official immigration infopack publishes no minimum income, asking only for three months of statements — the US$24k/36k/55k thresholds quoted by visa-advisory sites are third-party interpretations, not the rule.'} |
| 66 | SVK | worldwide (residents), progressive (4 brackets) | 35% | {'name': 'no dedicated nomad visa — ordinary business/self-employment residence permit', 'note': 'Slovakia has no digital-nomad or remote-worker visa scheme. Non-EU remote workers use the standard temporary-residence-for-business route, which requires a Slovak trade licence (zivnostensky list); EU/EEA citizens need no permit at all.'} |
| 67 | IRN | worldwide (residents) | 35% | — |
| 68 | GHA | worldwide (residents) | 35% | — |
| 69 | ETH | worldwide (residents) / Ethiopian-source (non-residents) | 35% | — |
| 70 | PAK | worldwide (residents) / Pakistan-source (non-residents) | 35% | — |
| 71 | CHL | worldwide (residents), after a 3-year grace | 35.5% | — |
| 72 | LKA | worldwide (residents) / source (non-residents) | 36% | {'name': 'Digital Nomad Visa, but registers for tax on renewal', 'note': 'The Digital Nomad Visa (see Visa tab) requires foreign-sourced income only and forbids local employment, so its first year draws no Sri Lankan tax if under the 183-day threshold. Renewal past year one requires registering with the Inland Revenue Department, so a genuine multi-year nomad stay becomes a taxable resident.'} |
| 73 | URY | territorial, with a notable new-resident foreign-income tax holiday | 36% | — |
| 74 | USA | worldwide (citizenship-based) | 37% | — |
| 75 | MAR | worldwide (residents) | 37% | — |
| 76 | ECU | worldwide (residents) | 37% | — |
| 77 | ZMB | source-based (worldwide interest/dividends for residents only) | 37% | — |
| 78 | COL | worldwide (residents) | 39% | {'name': 'digital-nomad visa', 'note': 'A nomad visa exists; it does not by itself change tax-residency rules.'} |
| 79 | NPL | worldwide (residents) | 39% | — |
| 80 | NZL | worldwide (residents) | 39% | {'name': 'no dedicated digital-nomad visa', 'note': 'New Zealand has no digital-nomad visa, but since 27 January 2025 any Visitor Visa or NZeTA holder may work remotely for a FOREIGN employer while visiting (no NZ employer, no NZ clients, no work requiring physical presence at an NZ workplace) for the length of their visit. From April 2026 a tax exemption applies to remote workers present under 275 days in an 18-month period. The nearest long-stay routes remain the Working Holiday scheme (many bilateral agreements, ages 18-30/35, up to 12-23 months) or the points-tested Skilled Migrant Category.'} |
| 81 | IRL | worldwide (residents) | 40% | {'name': 'no dedicated nomad visa — employment permit or Start-up Entrepreneur Programme', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 82 | TWN | worldwide for residents; territorial-leaning for non-residents | 40% | {'name': 'Employment Gold Card / Digital Nomad Visa', 'note': 'Gold Card combines work permit + resident visa + ARC, 1-3 years renewable, NT$160,000/month salary route, PR-eligible after 3 years. Separate Digital Nomad Visa: 6 months initial, up to 3 extensions (2 years max), income floor US$20k/yr (age 20-29) or US$40k/yr (30+).'} |
| 83 | TUR | worldwide (residents) | 40% | — |
| 84 | UGA | worldwide (residents) | 40% | {'name': 'none', 'note': 'No dedicated digital nomad visa exists. A remote worker staying past the residency threshold owes Uganda tax on worldwide income like any other resident.'} |
| 85 | ZWE | territorial | 41.2% | — |
| 86 | PNG | worldwide (residents) | 42% | {'name': 'none', 'note': "No digital nomad visa or remote-work tax carve-out exists (see residency.json's PNG entry). Staying 183+ days on any visa type risks worldwide-income tax residency regardless of visa category, since PNG's tax residency test is not tied to visa status."} |
| 87 | ITA | worldwide (residents) | 43% | {'name': 'Digital-nomad visa + impatriate / flat-tax regimes', 'note': "The 2024 digital-nomad visa (1 year, renewable) is for highly-skilled remote workers with a foreign employer; it carries no tax break of its own — 183 days on it makes you a worldwide-income resident. The breaks are separate: the IMPATRIATE regime (D.Lgs. 209/2023) exempts 50% of employment/self-employment income up to EUR 600,000 for 5 years (60% with a minor child), requiring 3 years' prior non-residence and a 4-year commitment to stay; the HNWI FLAT TAX charges a flat EUR 200,000/year on ALL foreign income for new residents (raised from 100,000 on 10 Aug 2024, and legislated to rise again); and retirees moving to a southern comune under 20,000 residents pay 7% flat on foreign pension income for 10 years."} |
| 88 | SEN | worldwide (residents) | 43% | — |
| 89 | GRC | worldwide (residents), progressive (6 brackets) | 44% | {'name': 'Digital Nomad Visa', 'note': 'Greece has run a dedicated Digital Nomad Visa since 2021 for non-EU remote employees/freelancers: minimum EUR3,500/month gross income (+20% for a spouse, +15% per child), renewable, with a path to the 50% income-tax reduction if the holder becomes a Greek tax resident. Since Feb 2026 (Law 5275/2026) applications must be filed at a Greek consulate before travelling — in-country applications are no longer accepted.'} |
| 90 | KOR | worldwide for permanent residents; limited for others | 45% | {'name': 'F-1-D (Workation / digital nomad visa)', 'note': "Launched Jan 2024 for remote employees/freelancers of a foreign employer, up to 2 years (1+1). Requires proof of income roughly 2x Korea's GNI per capita (~USD 66,000) and private health insurance; does not permit work for a Korean employer."} |
| 91 | JPN | worldwide for permanent tax residents; limited for others | 45% | {'name': 'digital-nomad visa', 'note': 'Launched March 2024: 6 months, non-renewable consecutively, ¥10M+/year income, open to ~50 treaty countries only. The short stay does not itself trigger Japanese tax residency.'} |
| 92 | DEU | worldwide (residents) | 45% | {'name': 'no dedicated nomad visa — freelance/self-employment residence permit (§ 21 AufenthG)', 'note': 'Non-EU remote workers generally need a German employer sponsor or a freelance (Freiberufler)/self-employment residence permit; there is no separate digital-nomad visa track.'} |
| 93 | GBR | worldwide (after 4 years of residence) | 45% | — |
| 94 | AUS | worldwide (residents) | 45% | {'name': 'no dedicated remote-work/nomad visa', 'note': 'Australia has no digital-nomad visa. The closest routes are the Working Holiday visa (subclass 417/462, up to 3 years, capped at roughly ages 18-30/35 depending on nationality) or a sponsored skilled/points-tested visa — both are work-authorisation routes, not a remote-income-abroad visa.'} |
| 95 | CHN | worldwide (residents), progressive (7 brackets), 6-year rule for foreigners | 45% | {'name': 'no dedicated digital-nomad visa', 'note': 'China has no separate digital-nomad visa track. Citizens of about 50 countries can enter visa-free for up to 30 days (2026), but working remotely on that entry or on a tourist visa is not a recognised legal category — the only lawful route to work in China is the employer-sponsored Z (work) visa.'} |
| 96 | ZAF | worldwide (residents) | 45% | {'name': 'Remote Work Visitor Visa endorsement', 'note': "South Africa added a dedicated remote-work endorsement to its long-stay visitor visa (added to the Immigration Regulations 28 Mar 2024, fully operational from Mar 2025): foreign remote employees/freelancers working for a non-South African employer can qualify by earning at least ZAR650,976/year (cut down from an initial ZAR1,000,000 threshold in Oct 2024). It's an endorsement on an existing visa category, not a stand-alone 'digital nomad visa' product."} |
| 97 | FRA | worldwide (residents) | 45% | {'name': 'no dedicated nomad visa — Passeport Talent', 'note': 'France has no digital-nomad visa track (floated 2023-24, never legislated). Skilled professionals, researchers, entrepreneurs and investors use the multi-year Passeport Talent (up to 4 years) instead, or a self-employed/profession libérale visa.'} |
| 98 | LUX | worldwide (residents) | 45.78% | {'name': 'no dedicated nomad visa — salaried worker permit or self-employed authorization', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 99 | ISL | worldwide (residents) | 46.24% | {'name': 'Long-term visa for remote workers (6 months, not renewable same year)', 'note': "See the Visa tab's long-stay section — provenance pending on the exact income threshold."} |
| 100 | ISR | worldwide (residents) / source (non-residents) | 47% | — |
| 101 | ESP | worldwide (residents) | 47% | {'name': 'Beckham regime / nomad visa', 'note': "The 'Beckham' regime lets qualifying newcomers be taxed as non-residents (24% flat to EUR 600k) for up to 6 years; a digital-nomad visa feeds into it."} |
| 102 | NOR | worldwide (residents) | 47.4% | {'name': 'no dedicated nomad visa — skilled-worker or self-employment residence permit', 'note': 'Non-EU/EEA remote workers generally need an employer sponsor (skilled-worker permit) or a self-employment residence permit; EU/EEA citizens (incl. most Schengen neighbours) can live and work freely under EEA rules. There is no separate digital-nomad visa track.'} |
| 103 | PRT | worldwide (residents), progressive (9 brackets) | 48% | {'name': 'D8 digital nomad visa (2022)', 'note': 'For remote employees/freelancers: needs monthly income around 4x the Portuguese minimum wage (a moving target as the minimum wage rises each year — confirm the current threshold before applying), proof of accommodation and savings, and health insurance. Temporary-stay (1 year, non-renewable-track) or residence-visa (2 years, renewable, path to permanent residence) options.'} |
| 104 | FIN | worldwide (residents) | 48.4% | {'name': 'no dedicated nomad visa — self-employment residence permit', 'note': 'Finland has no separate digital-nomad visa track. Non-EU/EEA remote/self-employed workers can apply for a self-employment residence permit (roughly EUR 2,500/month in ongoing client income expected, up to 1 year, extendable); EU/EEA/Nordic citizens can live and work freely under free-movement rules.'} |
| 105 | NLD | worldwide (residents), boxed system | 49.5% | {'name': 'no dedicated nomad visa — self-employed permit (ZZP) or DAFT for US citizens', 'note': "See the Visa tab's long-stay section: both are genuine business tests, not remote-income routes."} |
| 106 | SVN | worldwide (residents) | 50% | {'name': 'no dedicated nomad visa — single permit or self-employment only', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 107 | BEL | worldwide (residents) | 50% | {'name': 'no dedicated nomad visa — Single Permit or Professional Card only', 'note': "See the Visa tab's long-stay section: no remote-income-only route exists."} |
| 108 | CUB | worldwide (residents) -- sources disagree, flagged | 50% | {'name': 'none', 'note': 'No digital nomad visa exists. A 2021 report that Cuba "announced" one appears to be a confusion with Cuba legalizing cryptocurrency payments that year, not an actual visa program -- no such visa is listed on any official channel found.'} |
| 109 | SWE | worldwide (residents) | 52% | — |
| 110 | AUT | worldwide (residents) | 55% | {'name': 'no dedicated nomad visa — Red-White-Red Card (self-employed key worker) only', 'note': "See the Visa tab's long-stay section: no freelance-for-foreign-clients route; the RWR Card's self-employed track requires demonstrating real economic benefit to Austria."} |
| 111 | DNK | worldwide (residents) | 55.9% | {'name': 'no dedicated nomad visa — self-employment permit or Start-up Denmark', 'note': "See the Visa tab's long-stay section: both are genuine business tests, not remote-income routes."} |
Headline top marginal rate only. Thresholds, social charges, regional surcharges and treaty relief all move the real number, often by a lot.
Where this is wrong
- A headline rate is not a tax bill. It says nothing about where the top bracket starts, what social contributions apply, or what a treaty does.
- Residency rules decide which system you are in, and they differ per market — the residency summary is a description, not a test.
- Not tax advice. Every one of these needs checking against the current year's rules with someone qualified in that jurisdiction.
Sources
Rates: national revenue authorities, July 2026 — methodology.
Tax sits on every country deep-dive alongside visa, cost and the ratio.
More charts
Compare tax against cost and visa →
A headline rate decides very little on its own. The desk puts the system, the nomad route and the cost of living in one row.
The per-market deep-dives — 13 tabs of cost, visa, tax, safety and sub-national ratio for one country — are behind the Pro gate. Everything on this page is not.
Data updated