Digital Nomad Visa Guide

DN visa holders are generally not considered Brazilian tax residents; 0% Brazilian tax on foreign income

If tax resident (183+ days): progressive rates 0%–39% on worldwide income

DN visa holders exempt from Costa Rican income tax on foreign-source income

0% Croatian income tax — exempt from local taxation during the permit period

Flat 22% income tax; €8,400 basic exemption (no phase-out in 2026)

50% tax reduction on employment income for 7 years under special incentive for foreign workers

White Card holders are exempt from Hungarian income tax on foreign-source remote work income

Regime Forfettario: 15% flat tax (5% for first 5 years of new activity) on 78% of gross income

Flat 15% tax on income remitted to Malta; foreign income not remitted may be tax-free

IFICI regime (NHR 2.0): 20% flat rate on eligible income for 10 years — NHR is closed to new applicants since 2024

Beckham Law: 24% flat rate on Spanish-source income up to €600,000 for 6 years

17% flat rate on Thai-source employment income for LTR holders

0% personal income tax — no tax on salary, freelance, or investment income