Digital Nomad Visa Comparison

Tax note: Genuinely under-documented — no treaty, no totalization agreement, thin public guidance even for retirees

Tax note: Territorial system: foreign-source income not taxed by Costa Rica regardless of visa type

Tax note: Standard residency: treaty may let Cyprus tax alongside the US (contested). Non-Dom regime is likely more consequential than the visa itself for tax outcome

Tax note: 7% flat-tax regime for pensioners is a separate program; standard progressive Greek rates generally apply to digital nomad visa holders

Tax note: Non-Dom remittance-basis system may be relevant, but genuine research gap — no confirmed specifics for active remote income

Tax note: Can apply for Beckham Law: flat 24% tax on Spanish-source income up to €600,000, for up to 6 years

Tax note: Foreign-source income eligible for Uruguay's elective new-resident Tax Holiday (0% for up to 10-11 years, or flat 7% indefinitely) once tax residency is established at 183 days. No US-Uruguay tax treaty, but a US-Uruguay Social Security Totalization Agreement is in force since 2018.

Tax note: Income earned while on this specific permit generally treated as exempt from Croatian income tax, tied to the permit category itself

Tax note: Worldwide income taxation once Estonian tax residency triggers at 183 days. Flat 22% personal income tax (2026) with €700/month tax-free allowance. A real US-Estonia tax treaty (in force since 1999) explicitly allocates Social Security taxation to the US. Most standard-length DNV holders never cross the residency threshold.

Tax note: 7% flat-tax regime does not automatically extend to digital nomad visa holders; standard progressive rates typically apply

Tax note: Foreign-sourced income generally exempt during the current transitional period through December 2026 under Malaysia's territorial tax system. This exemption is set to narrow starting 2027. No US-Malaysia tax treaty exists. Malaysian tax residency triggers at ~182 days.

Tax note: Worldwide income taxation once Dutch tax residency is triggered. A real US-Netherlands tax treaty (in force since 1993) includes Article 19 addressing US retirement account taxation, providing more certainty than this database's non-treaty countries. Box 3 taxes investments/savings on a deemed return rather than actual gains. Note: DAFT is a self-employment visa requiring genuine business ownership, not a pure remote-employee digital nomad visa.

Tax note: Territorial system: foreign-source income not taxed by Panama regardless of visa type

Tax note: Standard progressive rates (12.5-48%); NHR closed to new applicants Jan 2024, does not extend to D8 holders

Tax note: Remittance-based: only taxed if income is brought into Thailand; 2024 rule change means income earned 2024+ is taxable whenever remitted

Tax note: Territorial tax system, but this is a separate short-term program from the QRP retiree track and doesn't carry QRP's blanket tax exemption. No US-Belize tax treaty exists.

Tax note: No special digital nomad tax regime. Standard progressive rates (0-39%) apply to worldwide income once 183-day Colombian tax residency is triggered. No US-Colombia tax treaty exists, so double taxation relief runs through the US Foreign Tax Credit rather than treaty provisions.

Tax note: Worldwide taxation once Czech tax residency triggers at 183 days. Progressive rates 15%/23%. Qualifying Zivno freelancers can use a 60/40 flat-rate expense deduction, not available to Digital Nomad Program employees. A real US-Czech tax treaty (1993) and Totalization Agreement apply, though the savings clause limits direct benefits for US citizens.

Tax note: Article 18 treaty interpretation is genuinely contested between sources for retirement income; active employment income generally taxed conventionally with US FTC available; CSG/CRDS social charges (~17.2%) apply to investment income, not treaty-covered

Tax note: Foreign-source income generally untaxed for non-tax-residents (temporary status); permanent residents/genuine tax residents taxed under Article 19 with US FTC available

Tax note: Chile has no official dedicated digital nomad visa as of 2026 despite appearing on some lists. New tax residents get a 3-6 year exemption on foreign-source income; no US-Chile tax treaty exists for individuals.

Tax note: No dedicated digital nomad visa exists as of 2026, despite a genuine, active remote-work community in Cabarete and Las Terrenas. Territorial tax system generally exempts foreign-source income. No US-DR tax treaty exists.

Tax note: Territorial system generally exempts foreign-source income, but visa holders may be presumed tax residents; working-age tax outcome less automatically favorable than for retirees

Tax note: SRRV's foreign-source income exemption does not extend to non-SRRV visa holders; standard Philippine tax rules would generally apply to tax residents

Tax note: Genuine research gap — no source confirms treatment of active remote-work income specifically