digital nomad tax blog

Explore Swiss lump-sum taxation, eligibility, expenditure tests and cantonal availability, with practical considerations for expats.

Understand Egypt tax residency, Egyptian-source income, the activity-centre test for foreign income, income tax bands and filing obligations.

Understand Zimbabwe expat taxes, the USD-denominated PAYE tables, the 3% AIDS levy charged on tax payable, and the NSSA contribution cap.

Understand Zambia expat taxes, the K61,200 tax-free band, why the 37% top rate engages at a very low income, and the NAPSA and NHIMA contributions.

Venezuela expat taxes, why the brackets are denominated in tax units rather than currency, the 6% to 34% scale, and the flat 34% for non-residents.

The foreign earned income exclusion at $132,900 for 2026, the two qualifying tests, the foreign tax credit and the June filing extension.

Understand Turkmenistan expat taxes, the flat 10% applying to employment, business, interest, royalties, property income and capital gains.

Understand Tajikistan expat taxes, the 12% on employment at the main place of work, the 15% on other income with no deductions, and the simplified regime.

Understand Serbia expat taxes, the paušal flat-rate entrepreneur regime, the RSD 6 million ceiling, and the nine-criteria independence test that can undo it.

The three-tier residence structure with a remittance basis, why there is no capital gains tax, and the foreign pension exemption.

No personal income tax until 2028, then 5% above OMR 42,000 under Royal Decree 56/2025, and what the new law will reach.

Norway tax residency explained — the 183-day and 270-day tests, when residency begins, worldwide income, the layered rate structure and treaties.

The territorial system, why a residence permit alone does not make you tax resident, and the 15% on capital gains.

Understand Nepal expat taxes, the 1% entry band, the higher first-band threshold for couples, the flat 25% for non-residents and the 5% on dividends.

Understand Myanmar expat taxes, the 183-day test that changes everything, the 20% basic personal relief for residents, and the flat 25% for non-residents.

How Morocco taxes foreign pensions at an effective low single-digit rate, the 20% Casablanca Finance City rate, and residency rules.

The MVR 720,000 nil-rate band, a 15% top rate, why there is no capital gains tax, and the taxes the 2020 Act abolished.

Understand Madagascar expat taxes, the IRSA scale topping out at 20% and the minimum tax payable regardless of income.

Understand Lithuania expat taxes after the 2026 reform — the new 20/25/32 scale, full income aggregation, and the flat 15% categories left outside it.

The 4% notional yield on net wealth, why capital gains and dividends are untaxed for individuals, and the lump-sum option.

Why salaries of residents are taxed regardless of source despite the territorial label, the schedular system, and the 10% on foreign assets.

The 1% to 3% profit tax on gross revenue for independent contractors, the 2% capital gains rate, and the 183-day rule for foreign pay.

The progressive 10% and 15% rates from 2026, the two routes into residency, and the certificate required to claim treaty protection.

Jersey tax residency, ordinary residence, the one-night accommodation trigger, the 90-night four-year rule, the 20% rate and the remittance basis.

Understand Japanese tax residency, the non-permanent resident regime, what counts as a remittance, tax rates and the March filing deadline.

Understand India expat taxes, the RNOR transitional window, the 120-day rule for high Indian income, and the deemed-resident rule that catches Gulf NRIs.

Why the Prospera ZEDE regime is legally contested including the 2022 repeal, the arbitration that followed, and what it means for planning.

Understand Gambia expat taxes, the turnover-based floor on personal income tax and the dwelling-ownership residence rule/

Understand Gabon expat taxes, the 0 to 35% IRPP scale, the 183-day residence rule, and why investment income is taxed separately at 10, 15 or 20%.

The FJD 30,000 tax-free threshold, the 20% basic top rate, untaxed dividends and the exemption for expatriates on contracts under three years.

How Denmark's researcher scheme cuts tax to a flat 32.84% for up to seven years, the 2026 salary threshold drop, the conditions, and what it does not cover.

The 20% flat rate, 5% on dividends, the micro-business regime under AMD 24 million, and the high-tech turnover incentive.

Understand Bolivia expat taxes, why foreign income is never taxed regardless of residence, the 13% RC-IVA, and the credit that can reduce it to nothing.

Foreigners in the Philippines are taxed only on Philippine-source income, however long they stay but Section 42 sources services where they are performed.

The 12% flat personal rate, and the IT Park regime charging a single 7% of turnover that replaces income tax.

How the Malta remittance basis works for resident non-doms — what is taxed, the €5,000 minimum charge, foreign capital gains, the 35% rate and filing.

Why individuals pay nothing, how expatriate tax residency is determined by treaty rather than domestic law, and how to obtain a certificate of residence.

Understand Kenya expat taxes, why a permanent home plus one day makes you resident, the 122-day averaging test, the 35% top rate and the 30 June deadline.

Understand Germany expat taxes, the section 6 AStG exit tax on a 1% shareholding, the returnee rule, and the extended limited liability that follows you.

How China's six-year rule affects expat teachers and remote workers, tax residency, foreign income, rates, treaties and filing dates.

Understand Bulgaria expat taxes, the 10% flat rate, the 25% deduction that takes freelancers to an effective 7.5%, and what the headline figure leaves out.

Why there is no income tax on employment or self-employment and why you must get a certificate of residence on a treaty claim.

Discover Argentina's 5-year foreign income exemption, tax residency rules, CUIT and Monotributo basics, and what expats must know before moving.

Understand Papua New Guinea expat taxes, why there is no capital gains tax, the Small Business Tax at 2% of turnover, and the six-month residence test.

Understand Greece expat taxes and its three regimes including the EUR 100,000 lump sum, 7% flat for pensioners, and the 50% exemption for relocating workers.

Understand France expat taxes, the Article 155 B impatriate regime, the exemptions and their caps, and the separate IFI property wealth tax relief.

Understand Guyana expat taxes, the personal allowance of one-third of income, the 28% and 40% rates, and the temporary resident relief on foreign income.

How Finland's six-month tax residency rule affects expats and remote workers including worldwide income, tax rates, treaties and filing dates.

Understand Hungary expat taxes, the flat 15% rate, the under-25 exemption, the family allowances and the lifetime exemptions for mothers being phased in.

The three progressive brackets, the 22% rate on capital income, and the relief exempting 25% of a foreign expert’s salary for three years.

Understand Indonesia expat taxes, the four-year territorial window, the expertise test under PMK 18/2021, tax rates and the 31 March filing deadline.

How Isle of Man tax residency works, how the income tax cap election operates, what it does not cover, and the filing and payment deadlines.

Understand Guatemala expat taxes, the territorial system that exempts foreign income entirely, the 5% and 7% employment rates, and the 10% on capital gains.

Understand Irish tax residency, ordinary residence, domicile and the remittance basis including what is taxed on remittance, and when to file.

Understand Georgia expat taxes, the territorial treatment of foreign income, the 1% small business status and the 2026 monthly filing requirement.

Malaysia tax residency, the 182-day rule, how territorial taxation and the foreign-income exemption work, and the 30% non-resident rate.

Understand Malawi expat taxes after the January 2026 reform including the higher zero band, the removal of the 25% bracket, and the 40% top rate.

Understand North Macedonia expat taxes, the 10% flat rate made permanent in 2023, how residence is established, and what the flat rate covers.

Understand Latvia expat taxes after the 2025 reform including the 25.5% and 33% bands, the 3% surcharge above EUR 200,000,

Understand Israel expat taxes, the ten-year exemption for new and returning residents, and why the parallel reporting exemption ended for 2026 arrivals.

How Italy's impatriate regime exempts half your qualifying income for five tax years including the annual ceiling and deadlines.

The 25% and 30% rates, the rising tax-free threshold, why there is no capital gains tax, and the remittance basis for non-domiciled individuals.

Understand Jordan expat taxes, why only Jordan-sourced income is taxed and the JOD 23,000 of exemptions available to residents.

Why 0% income tax is technically true, and how the graduated payroll tax on employees functions as an income tax.

Cayman Islands why there is no income tax and why having no double taxation agreements is the real constraint.

Understand Macao expat taxes, the professional tax capped at 12%, the exemption allowance and 25% general deduction, and the rebate set each year .

The impatriate regime exempting 50% of pay to EUR 400,000, the profit-sharing bonus and the young employee exemption.

The two-rate structure with no tax-free band, the non-refundable tax credit that replaces it and the April 2026 changes.

The 10% personal and corporate rates that are the lowest in Central Asia, and how the regime compares with its neighbours.

The Barbados Welcome Stamp — how qualifying remote workers are deemed non-resident regardless of days.

The IRPP bands with no zero rate, the two allowances applied before the scale, and the communal surcharge that lifts the effective ceiling to 38.5%.

Understand Algeria expat taxes, the 2026 finance law changes including 40% on property gains.

The 10 tax brackets to 37%, the four routes into residence, and why foreign income of residents is taxable despite what guides claim.

The 2024 reform cutting tax on incoming capital from 30% to 0%, what that exemption does not cover, and the technology sector exemption.

The announced move to a flat 10% and territorial taxation from January 2027, why it is not yet law, and the rules that apply today.

How Estonia taxes retained and distributed company profit, the flat 22% personal rate, the 2026 changes, e-Residency limits and when an OÜ is worth it.

Understand Botswana expat taxes, why the system is territorial and the abolition of capital gains tax on shares in 2024.

Understand DR Congo expat taxes, why the IPR has no zero band, and why the 40% top rate engages at around FC 2.7 million of annual income.

Understand Dominican Republic expat taxes, the territorial system, the Article 271 three-year exemption on foreign financial income, and the filing deadline.

Understand Czech expat taxes, the 15% and 23% rates, the flat-rate scheme for the self-employed, and the capital gains cap abolished in 2026.

How Cyprus taxes expats after the 2026 reform — the new bands, the 20%, 50% and 25% employment exemptions, non-dom status, the 60-day rule and capital gains.

Eswatini's local sourced system, the absence of a zero band, and the rebate applied against the tax itself.

How the digital nomad exemption works, what falls outside it, the two residency triggers and the 2026 changes.

Understand Canada expat taxes, the departure tax under section 128.1, how residential ties decide residence, and what the deemed disposition excludes.

Understand Nigeria expat taxes under the Tax Act 2025 including worldwide income for residents, the new ties-based residence test and the 0% to 25% bands.

Understand New Zealand expat taxes, the four-year transitional resident exemption, why remote earnings are excluded, and the 7 July filing deadline.

Understand Netherlands expat taxes, the expat ruling falling to 27% in 2027, the salary threshold, the 150km rule and the end of partial non-resident status.

Understand Mozambique expat taxes, no free allowances and why non-residents pay lower tax than residents.

Understand Mauritius expat taxes, the remittance basis, the new 35% top band from July 2026, the three residence tests and the October filing deadline.

Namibia does not tax foreign income no matter how long you live there. The deeming rules on work performed in Namibia are what catch people out.

The 19% flat rate election available for twenty years, and the five-of-ten-years rule that keeps foreign income out of the charge.

Kosovo expat tax guide including tax rates Residency, worldwide income, the treaty network and recognition.

Montenegro has the lowest tax bands in Europe up to 15% on income, capital gains and business profits.

Understand Mongolia expat taxes, the 10% entry rate rising to 20%, the flat 10% on investment income, and the 2% charge on immovable property sales.

How Mexican tax residency is actually decided by the permanent home and centre of vital interests tests, why there is no four-year exemption, rates and filing.

Why residence turns on the centre of economic interests rather than days, the one-year return trap, and the deadlines with no extensions.

Swedish tax residency, the real combined rate, the expert tax relief and its three-month deadline, capital gains at 30%, and the rules that follow you out.

Sri Lanka expat taxes after the 2025 reform including the 15% cap on foreign and service export income, and why it depends on remitting through a bank.

Understand Spain expat taxes, the Beckham regime at 24% to EUR 600,000, why all employment income is caught wherever earned, and the six-month deadline.

Understand South Africa expat taxes, the frozen R1.25m exemption, why the self-employed are excluded, the residence tests and the section 9H exit charge.

Why both residents and non-residents are taxed only on local income, the absence of capital gains tax, and the personal exemption.

The five progressive bands reaching 50%, the separate schedular treatment of capital income, and the flat-rate regime for the self-employed.

Slovakia expat taxes after the 2026 consolidation package — four progressive bands to 35%, the 15% rate for the self-employed, and dividend treatment.

Understand Singapore tax residency, income tax rates, foreign income treatment and filing, including the source rules for remote workers.

Seychelles taxes only Seychelles-source income but non-citizens pay 15% from the first rupee, and the territorial system narrowed in 2020.

Understand Cambodia expat taxes, the monthly salary bands to 20%, the 182-day residence test, and the capital gains tax that finally took effect in 2026.

Brunei charges no personal income tax and no capital gains tax. How the exemption actually works, what still comes out of pay, and the real constraint.

Understand Chile expat taxes, tax residency, the three-year foreign income rule and the extension to six, tax rates, treaties and the April filing deadline.

The exemption on foreign income is now capped at twelve months, tax residency starts at 184 days, and a second test looks at 31 December.

The 10% flat rate, why capital gains are untaxed in the Federation but charged in Republika Srpska, and the residence rules.

Understand Colombia expat taxes, the 183-day test across any 365-day period, why residence can begin in the second year, and the worldwide charge that follows.

Understand Costa Rica expat taxes, the territorial system, why work performed in Costa Rica can be taxable, the rates and the 15 March filing deadline.

Understand Belgium expat taxes, the inbound regime now at 35% with the cap abolished, the lower salary threshold and the separate researcher route.

Understand Azerbaijan expat taxes, why the seven-year zero band expired at the end of 2025, the new graduated scale from 3%, and the exemptions that remain.

Understand Austria expat taxes, the progressive scale to 55%, the 27.5% rate on investment income, and the relocation reliefs for researchers and specialists.

Understand Australia expat taxes, the four residency tests, the bright-line reform still not legislated, and the deemed disposal on ceasing residence.

How Aruba taxes expats — worldwide income for residents, a 52% top rate, the expatriate regime widened for 2026, and a treaty network thinner than you expect.

Albania levies a 0% tax rate on business income up to ALL 14 million running to the end of 2029.

Understand Hong Kong tax residency, territorial taxation, the 180-day and 300-day rules, the 17% top rate, DTA relief and filing deadlines.

Understand Brazil tax residency, worldwide income taxation, CPF requirements, the 27.5% top rate and the annual filing deadline.

Understand Senegal expat taxes, how the quotient familial divides income by family parts before the bands apply, and the conflict over the top rate.

Understand Romania expat taxes, the 10% flat tax, tax residency rules, 86 tax treaties, and the 25 May filing deadline.

Understand Pakistan expat taxes, the salaried slabs from July 2025 with an entry rate cut to 1%, the PKR 600,000 exempt threshold and the 35% top band.

Understand Puerto Rico expat taxes, Act 60 after Act 38-2026, why the 0% rate closes on 31 December 2026, and the bona fide residence tests.

Understand Panama expat taxes, the territorial charge under Article 694, where foreign-source treatment stops, the rate bands and the 15 March deadline.

Explore Portugal tax residency, the IFICI regime, qualifying activities and filing deadlines, with examples for expats and remote workers.

Understand Poland expat taxes and its three reliefs including the PLN 200,000 lump sum on foreign income, return relief for new arrivals, and the 5% IP Box.

Why domicile takes effect from 1 January of the following year and the 5% rate on Peruvian capital income.

Understand Paraguay expat taxes, the territorial IRP under Law 6380, the 8% to 10% rates, and why a tax number alone will not win a treaty tie-break.

Qatar tax residency under Law No. 24 of 2018, how to obtain a tax residency certificate through Dhareeba, and 10% tax on self-employment income.

Saudi Arabia tax residency under Article 3, how to obtain a ZATCA tax residency certificate, and why a non-Saudi resident carrying on business pays 20%.

Taiwan expat taxes, the largely territorial charge, the income basic tax that reaches foreign income above NT$7.5m, and the 90 and 183-day thresholds.

Understand Uzbekistan expat taxes, the 12% flat rate, the 7.5% IT Park rate, and the new regime from 2026 exempting foreign income for a one-off fee.

The 180-day rule, how the 2024 remittance change works, the pre-2024 grandfathering and what is still only proposed.

Understand Ukraine expat taxes, the flat 18% rate, the military levy at 5% and when it reverts, and the 5% Diia City regime for IT specialists.

How tax works after Law 20.446 including the 11-year holiday, three qualifying routes, 12% on foreign capital income and the closed 7% election.

Understand Uganda expat taxes, the four residence limbs, the July-to-June tax year, and the higher exempt threshold taking effect on 1 July 2026.

The 10% top rate, the USD 6,000 exempt threshold, the separate wage income tax, and what dollarisation means for planning.

The remittance basis for non-domiciled residents, why gains after 12 months are untaxed, and the exempt dividends and interest.

Understand UK expat taxes, the Statutory Residence Test, the four-year FIG regime, the repatriation facility at 12% and 15%, and what claiming costs you.

How Türkiye's 20-year foreign income tax exemption works including the three-year look-back, source rules and the certificate deadline.

UAE tax residency options, how to obtain a Tax Residency Certificate and when self-employment income becomes taxable at 9%.

Understand Vietnam expat taxes, the new five-band scale from January 2026, the higher personal deduction, and the leased-house residence test.

Understand Côte d’Ivoire expat taxes after the 2024 ITS reform that merged three salary taxes, the quotient familial, and the startup exemption from 2026.

The Category 2 cap on assessable income, the HEPSS regime for specialist executives, and the 2026 changes for new applicants.

The four residence limbs including the 122-day average, the short-term resident status, and the rates for residents and non-residents.

Understand Tunisia expat taxes after the 2025 reform that expanded the scale from five bands to eight and raised the top rate from 35% to 40%.

The four residence limbs, the PAYE bands reaching 30%, withholding on investment income, and what applies to non-residents.

The 20% flat rate, the tax caps at GBP 160,000 and GBP 320,000, the standard charge and the new resident cap.

Understand Angola expat taxes, the IRT groups and current scale, and the IRPS code expected to replace it from January 2027 with refunds for the first time.

Why residents pay no income tax, the 1963 convention that excludes French nationals, and the inheritance tax on Monaco assets.

Why no income tax applies to employment, self-employment or gains, the certificate of residence conditions, and the absence of double tax treaties.

Understand Ghana expat taxes, the residence tests, the seven bands reaching 35%, the flat 25% for non-residents, and the exemption for work done abroad.