15 Digital Nomad Visa Destinations for 2026

Beckham Law: flat 15% on Spanish-sourced income for up to 6 years; foreign remote income may be exempt.

NHR 2.0 (IFICI) regime offers 20% flat rate for qualifying foreign-sourced income for 10 years.

UAE levies 0% personal income tax. Corporate tax of 9% applies only to business profits exceeding AED 375,000.

0% personal income tax. Freelance permit issued through DMCC, Dubai Media City, or twofour54.

Malta Highly Qualified Persons (HQP) rules: 15% flat rate on Maltese-sourced employment income for eligible roles.

Foreign-sourced income is not taxable in Indonesia provided the holder does not establish a Permanent Establishment (PE). 5-year Second Home Visa launched 2022, extended 2024.

Alternative Residents Tax: 7% flat rate on all foreign-source income for up to 15 years under non-dom scheme.

Territorial tax system: income earned outside Costa Rica is fully exempt from local income tax.

Foreign-sourced income not subject to Mexican income tax provided total Mexican-source income stays below threshold. Many nomads operate under tourist entry with a 180-day permit.

Eligible IT professionals pay 1% income tax under the Virtual Zone programme. Standard Georgian PIT is 20% but foreign-sourced income may not be taxable.

LTR Visa holders pay a flat 17% personal income tax rate on Thai-assessable income. Foreign-remitted income from pre-2024 earnings not taxable.

Foreign-sourced income is fully exempt from Croatian personal income tax during the digital nomad stay period.

Foreign-sourced income is generally not taxable in Colombia. Territorial tax system for non-residents.

Foreign-sourced income not subject to Namibian income tax for non-residents under nomad visa.

Iceland levies a relatively high personal income tax (36.94% effective rate) including municipal surcharge. Limited nomad tax treaty relief.