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Malta Individual Tax Programme: How the 15% Tax Regime Works in 2027

Malta’s Individual Tax Programme is a special tax regime for qualifying individuals who establish tax residence in Malta.

From 1 January 2027, eligible beneficiaries can generally benefit from a 15% tax rate on foreign-source income remitted to Malta, subject to a minimum annual tax liability and various residence, property and eligibility requirements.

Malta Individual Tax Programme at a Glance

Malta Individual Tax Programme

Malta’s Tax Programmes Are Changing in 2027

As from 2027 is unifying various tax programmes it offers. This means quite some changes are coming.

What Happens To The Existing Programmes?

This existing programmes will no longer accept applications for the future while providing for some transitional measures for people already qualifying.

Till 2027 Malta offers various tax programmes to attract new tax residents:

All these tax regimes offer tax incentives for individuals who move their tax residency to Malta. In most cases, they’ll exempt certain foreign income from tax.

What Replaces Them?

All these individuals tax regimes will be replaced by the new Malta Individual Tax Programme (ITP) that consolidates the various regimes.

Nevertheless, the new tax regime will still have different categories similar to the old tax programmes. This means that depending on your situation, you’ll have to see in which category you fall and what the tax consequences are.

When Does The New Regime Start?

The new Malta Individual Tax Programme starts on 1 January 2027.

As from 2027, you won’t be able to apply for the old programmes anymore.

What Happens If I Apply in 2026?

If you apply in 2026 you can still benefit from the old programmes.

You’ll be able to keep benefitting from the old rules up to 31 December 2031 at the latest. After that date, the old programmes disappear.

How Does the Malta 15% Tax Regime Work?

In general, foreign source income that is brought into Malta is subject to 15% tax. Income kept abroad remains tax free. Malta source income is subject to 35% tax.

In order to understand how the Malta 15% tax regime works we need to distinguish between different types of income and their origin.

Foreign-Source Income Received in Malta

Foreign-source income received in Malta by an ITP beneficiary is taxed at a flat rate of 15%.

However, you also need to take into account the minimum tax which we’ll discuss later.

Foreign-Source Income Kept Outside Malta

Malta applies taxation on a remittance basis for people under the Individual Tax Programme.

This means that any foreign-source income that you keep outside of Malta remains untaxed.

So, if the income comes from a foreign source and remains abroad, it stays tax free.

Malta-Source Income

Qualifying for the tax programme doesn’t mean all of your income benefits from the lower rate of 15%. Malta-source income is taxed at a flat rate of 35%.

For example, if you receive income from local employment or rental income, you’ll pay this higher rate.

Foreign Capital Gains

Foreign capital gains are the most interesting part of this regime. They remain untaxed even if you remit them back into Malta.

That’s important because if you can support your lifestyle in Malta with bringing in foreign capital gains you won’t have to pay tax on this income. Nevertheless, you’ll still have to pay the minimum tax.

Dividends

Beneficiaries of the ITP pay a flat tax of 15% on dividends brought back into Malta. If the dividend remains outside of Malta, it stays tax free.

However, for such foreign dividends you also need to consider foreign withholding tax. Most countries apply a withholding tax on dividends.

Accordingly, you’ll need to assess the provisions of the double tax treaty to see how Malta accounts for this. In most cases, Malta will give a credit for the foreign withholding tax.

This means you only have to pay dividend tax if the tax rate in Malta is higher than the withholding tax and you only pay the difference.

Let’s put this into an example:

Nevertheless, although the foreign tax credit can neutralize the Maltese tax it doesn’t affect the minimum tax.

Interest

Beneficiaries of the Individual Tax Programme in Malta pay a fixed rate of 15% on interest remitted back into Malta.

Similar like for dividends you need to account for foreign withholding taxes.

Rental Income

Individuals qualifying for the ITP in Malta pay 15% of tax on foreign rental income brought back to Malta.

However, the foreign rental income will in first instance be taxed in the country where the property is located.

Malta can only tax the income on a secondary level and needs to take into account the articles of the double tax treaty.

In most cases, this will result in a similar outcome like for dividends and interest. You only pay actual taxes in Malta if the tax you have to pay abroad is less than 15%.

Nevertheless, as long as you just keep the rental income abroad you don’t have to pay tax on it in Malta and you only have to concern yourself with the minimum tax.

If you have rental income from a property in Malta, this income is subject to the 35% rate.

Employment Income

For employment income the source principle and whether or not the money was remitted becomes important again.

If you work for a Maltese employer, you’ll pay the higher tax rate of 35%.

However, if you work for a foreign employer the situation becomes more complex:

Business / Self-Employment Income

For business income the source income and remittance principle are relevant as well.

If you operate a local business in Malta you’re obviously subject to the local taxes. This means 35% of personal income tax.

However, if you operate a foreign business things get complicated again. The fact that you have a business abroad or just work fore non-Maltese clients doesn’t mean you automatically benefit from the lower tax rate.

These are the possible scenarios:

Cryptocurrency

If you invest in cryptocurrencies for the long term and realise a capital gain you don’t pay tax on this gain.

However, if you trade actively this could be seen as a business activity and the principles set out above apply. This could mean anything from not paying any tax to paying up to 35%.

What Income Is Taxed at 35% in Malta?

Any income that is from Maltese source is taxed at 35%.

This sounds simple at first but it can get complicated for professional income.

For any passive income (e.g. dividends, rent) the principles are rather straightforward:

However, for professional income we also have to take into account where you perform your work. Merely looking at the fact that you work for a foreign employer or client isn’t sufficient.

Therefore, unlike what many people think, merely working for a foreign employer or client isn’t sufficient to benefit from the lower tax rates.

Who Can Qualify for Malta’s Individual Tax Programme?

Although Malta’s individual tax programme replaces the old regimes, it still uses different categories similar to those for the old programmes.

Apart from the general eligibility criteria, each of these categories link the tax status to a particular condition to qualify.

An important remark is that individuals with Maltese nationality or permanent residency can’t qualify.

EU, EEA and Swiss Resident Status

If you have an EU, EEA or Swiss passport you can qualify under this category.

Merely having one of these nationalities is sufficient, you don’t have to move to Malta from any of those countries.

That also means that if you want to move to Malta from one of those countries but you don’t hold its nationality, you won’t qualify under this category. In that case you need to apply trough another category.

Global Resident Status

The Global Resident Status allows people with any other nationality than mentioned above apply.

There won’t be any difference from a tax perspective but you’ll have to take some additional steps to obtain the correct visa in order to move to Malta

Retired Pensioner Status

There is a separate category for pensioners, irrespective of their nationality.

This category aims for people who receive regular pension income while the previous programmes are more tailored towards professionally active individuals.

Your pension income should be at least 75% of your taxable income in Malta. So, you can still have other income but you should mainly live of pension income.

UN Pensioner Status

For individuals receiving a pension from the United Nations there is separate category.

This regime is slightly more beneficial than the general pensioner status.

You should receive a pension of the UN and remit at least 40% of that pension back into Malta to cover your local expenses.

General Eligibility Requirements

In order to qualify for the ITP in Malta you need to meet certain eligibility requirements:

If you stop meeting any of these requirements, you’ll stop benefiting from the regime with immediate effect.

Malta Individual Tax Programme Property Requirements

One of the eligibility requirements is that you need to have proper housing available in Malta. In this section we’ll discuss the different options and attention points specifically linked to this condition.

Buying Property

If you want to qualify via investing in a property in Malta the purchase price of the property should be at least €700.000.

In the past, some of the programmes distinguished between the area of Malta you would invest in but that is no longer the case.

Renting Property

When you rent a property as a qualifying property the annual rent needs to be at least €14.000.

In the past, some of the programmes distinguished between the area of Malta you would rent in but the new regime changed this.

Does The Property Have To Be in Malta or Gozo?

It does not matter in which part of Malta is located as long as it meets the minimum investment / rent criteria.

The old programmes would offer lower investment / rental thresholds for properties situated in Gozo but that’s no longer the case.

Can I Rent Rather Than Buy?

You can rent a property instead of buying in order to limit your upfront investment.

In the case of renting a property, you need to rent a property with an annual rent of at least €14.000.

Can I Rent Out The Qualifying Property?

You cannot rent out the qualifying property as it needs to remain available to you as your primary residence.

So, if you buy a property, you shouldn’t see it as an investment property that will bring you rental income.

The same applies when you rent a place yourself as a qualifying property, it’s not allowed to sublet the property.

Are Family Members Allowed To Live in The Property?

Yes, family members are allowed to live in the property.

Moreover, even only dependents and household staff are allowed to live in the property. This to avoid that you would try to rent it out in a hidden way.

What Happens If I Sell The Property?

If you sell the property without investing in another qualifying property you will lose the benefits of the tax programme with immediate effect.

So, if you plan to make a transaction with regard to the property you used to qualify for the regime I encourage you to check the impact from a tax perspective.

The Minimum Tax: What Does It Mean?

Even if your actual tax burden is under a certain threshold, you still have to pay a fixed minimum amount of taxes.

The exact amount depends on the category you fall under:

So, if the calculation of your taxes would come up with a lower amount, you will have to pay the minimum amount. If the calculations show a higher number, you’ll still have to pay the higher number.

The full amount of the minimum tax is due for the year you apply and the year the regime ends even if it doesn’t cover the full year.

The minimum tax needs to be paid before 30 April of the income year. If you apply for the regime in the first year after this date then you have to pay the minimum tax before the special tax status is granted.

Can I Claim Foreign Tax Credits Under the Malta Individual Tax Programme?

Yes, you can claim foreign tax credits under the Malta Individual Tax Programme.

The ITP offers a beneficial rate of 15% for foreign-source income. However, because the income is foreign source, the income can be subject to tax in the country where the income originates.

This potentially can lead to the situation where you first pay tax in the country of origin and than later again in Malta when remitting the income.

In order to avoid this double taxation, Malta offers you a tax credit for the tax you already paid abroad.

Accordingly, you can deduct the foreign tax from your tax liability in Malta and only pay the difference in Malta. If the tax you paid abroad is higher than the tax due in Malta, it completely cancels out your tax liability in Malta. However, you won’t get a refund.

Do note that the tax credit does not eliminate the minimum tax you have to pay each year.

So, although it is a way to potentially limit your tax exposure in Malta, it will never take it away fully. In the best case, you’ll just pay the minimum tax but nothing more.

How Much Tax Do I Actually Pay Under the Malta Individual Tax Programme?

How much tax you actually pay under the Malta Individual Tax Programme will depend on the type of income you receive.

Let’s look at some examples.

Example 1:

Example 2:

Example 3:

Example 3:

So, for each situation you need to calculate your actual tax burden and then compare it to the minimum tax to check if it applies.

Moreover, if you already paid taxes abroad this could further impact the calculation.

Application Process for the Malta Individual Tax Programme

The application process for the Malta Individual Tax Programme consists of a few steps.

Step 1 — Determine Eligibility

First you need to make sure you will be able to meet the eligibility criteria.

If you already know you won’t meet the conditions, you can save yourself the time and costs of applying.

This step includes deciding under which category of the program you want to apply as this will impact the exact criteria that apply to you.

Step 2 – Appoint Authorised Registered Representative

You need to work together with an Authorised Registered Mandatory who will assist you with preparing and filing the application.

Therefore, you can’t submit the application on your own.

The representative will ensure you meet all the eligibility criteria so you’re almost certain upfront that your application will be successful.

Step 3 — Choose Qualifying Property

You need to decide which will be your qualifying property.

This will be important as you’ll have to decide whether you want to qualify through a property purchase or if you rather rent a place.

In both cases, you need to be aware of a minimum investment:

Step 4 – Obtain Health Insurance

You also need to obtain health insurance that covers you in Malta and the European Union.

The health insurance should provide a cover at least similar to the coverage of the Maltese public system.

Step 5 – Prepare Documentation

Together with your representative you will put together a file with documents that show you meet the eligibility criteria to apply for the regime.

You’ll have to fill out the specific application form which still need to be published by the authorities.

Step 6 – Submit Application & Pay Application Fee

Your representative will submit the application on your behalf. At the time of the submission you’ll also have to pay the application fee of €8.500.

The application fee is non-refundable. Therefore, it’s important to work with a representative who can ensure your application is complete and you meet all the criteria in order not to waste any money.

Step 7 – Obtain Special Tax Status

The Commissioner for Tax and Customs (MTCA) will review your application.

As part of the review process, they will also look into your background in order to avoid approving any individuals with a questionable reputation.

If everything checks out, you’ll receive confirmation that you qualify for the special tax status.

Note that this is merely an approval of the tax regime. You’ll still have to take care of the necessary requirements from an immigration point of view in order to be able to live in Malta.

Step 8 – Maintain Annual Compliance

The work doesn’t end with getting the approval.

You’ll still have to stay on top of the annual compliance.

Most importantly you need to make sure to pay the minimum tax before 30 April for that particular year.

In addition, you’ll also have to file an annual tax return after the end of the tax year to see if any additional taxes are due based on the money remitted back into Malta.

Finally, you need to make sure you keep meeting the eligibility criteria. In case your situation changes, you need to inform your representative and the authorities of this change.

Step 9 – Extension

The initial approval is valid for five years as long as you keep meeting the requirements.

After five years you have the option to apply for an extension for another five years.

There is an application fee of €2.500 for the extension.

Cost of the Malta Individual Tax Programme

Apart from the actual income tax you pay, you also have to budget for other expenses.

You should budget for at least the following expenses:

How Long Does Malta Individual Tax Programme Status Last?

The Malta Individual Tax Programme Status only lasts for five years.

You do have the option to extend for another five years though. This brings the total to ten years.

Is Malta’s Individual Tax Programme Worth It?

In my opinion the Malta Individual Tax Programme is not the best option for the average digital nomad.

The minimum tax and costs involved will not make it worth for most nomad with an average income.

However, if you run a big business or have significant investments, it could be worth it.

Nevertheless, even in that case there might be other alternatives you can consider.

Reach out if you want to discuss which options are best for your particular situation.

Malta Individual Tax Programme FAQ

Let’s now have a look at some Frequently Asked Questions about the Malta ITP.

What Is The Malta Individual Tax Programme?

The Malta Individual Tax Programme is a special tax benefit for individuals who move to Malta that allow you to pay a fixed rate of 15% on foreign income.

However, you need to meet certain conditions (e.g. hold a qualifying property) and have to pay a minimum tax which depends on the category you fall under.

If you keep your foreign income outside Malta, it even remains fully tax exempt.

Is Malta Really a 15% Tax Country?

Malta is really a 15% tax country as long as you only bring foreign income into Malta.

However, apart from the 15% rate you need to take into the account the mimimum tax which will depend on the category you fall into.

So, merely looking at the 15% tax rate doesn’t tell the whole story.

Who Qualifies for Malta’s Individual Tax Programme?

You can qualify for Malta’s Individual Tax Programme under different categories:

Each of these categories will come with slightly different conditions you need to meet. Furthermore, the minimum tax you have to pay differs for these categories.

Does Malta Tax Foreign Capital Gains?

Malta does not tax foreign capital gains.

Even if you bring back the capital gains into Malta, they remain untaxed.

This is interesting because Malta-source income will be subject to a fixed tax rate of 35%, while you pay 15% tax on foreign-source income brought back into Malta.

Does Malta Tax Foreign Dividends?

Malta does not tax foreign dividends as long as you keep them outside of Malta.

If you bring the dividends into Malta under the Individual Tax Programme, you pay a flat tax of 15%. In this case, you can also get a tax credit for the foreign withholding tax.

How Long Does The Malta Tax Programme Last?

The Malta Tax Programme initially lasts for five years.

After those five years you can apply for a renewal for another five years. This brings the total duration to ten years.

Subsequently, you fall back under the standard tax rules in Malta.

Can Digital Nomads Use Malta’s Tax Programme?

Yes, digital nomads can use Malta’s tax programme as long as they meet the application conditions.

Which category you need to apply for will depend on your person situation.

However, in reality, Malta’s tax programme won’t be interesting for most digital nomads because of the high minimum tax and costs involved.

Greece Tax for Pensioners: The 7% Foreign Income Regime Explained

The Greece 7% tax for pensioners, also called the article 5B regime, is a great regime if you plan to retire in Europe.

It basically allows you to pay a fixed tax rate of 7% on your foreign income.

Greece’s 7% Tax Regime for Pensioners at a Glance

What Is Greece’s 7% Tax Regime for Pensioners?

The 7% tax regime for pensioners in Greece allows you to pay a fixed tax rate on foreign income, including qualifying foreign pensions.

Thus, it excludes you from the higher Greek taxes for income that comes from abroad. Greek source income is still subject to the normal Greek tax rates.

In order to qualify for the regime, you need to meet certain conditions.

Greece 7% tax for pensioners

Who Qualifies for Greece’s 7% Pensioner Tax Regime?

If you want to qualify for the 7% pensioner tax regime you need to meet certain criteria.

Receive Foreign-Source Pension Income

The first condition is that you should receive foreign-source pension income.

What qualifies as pension income is fairly broad:

Yet, especially for the last two cases you need to make sure it actually qualifies. Depending on how the contracts are drafted, this could also be seen as investment income.

If you plan to qualify based on these type of payouts, I recommend getting an upfront assessment to make sure you do qualify.

Therefore, other recurring incoming (e.g. investment income from brokerage account) doesn’t qualify. Nevertheless, you could convert the invested capital to a qualifying annuity.

Become a Greek Tax Resident

This requirement is quite obvious but you need to become a Greek tax resident so you’re subject to the personal income tax rules in Greece.

In order to qualify as a Greek tax resident you need to:

You can learn more about Greek tax residency in this article.

If another country also considers you a tax resident the provisions of the double tax treaty will determine in which country you’ll actually have to pay your taxes.

Satisfy the 5-out-of-6-Year Rule

In order to qualify for the benefits of the pensioner regime you can’t have been a Greek tax resident for five out of the last six tax years.

The reason behind this is that the regime tries to attract new taxpayers to the country rather than giving benefits to people who already live there.

Move From an Eligible Country

You need to move to Greece from a country with which Greece has an agreement on administrative cooperation for tax matters.

This are countries with which Greece has a double tax treaty but it’s broader than that. An agreement to exchange tax information, for example, is sufficient. There are also other type of agreements that qualify as well.

What Income Is Taxed at 7% in Greece?

The 7% tax has a broader application than just foreign pensions.

Once you qualify, the following income is subject to the fixed rate of 7%:

However, for any foreign income you always need to take into account the taxation of that income in the country of origin. We’ll discuss this in more detail when looking at the application of double tax treaties.

Any income from Greek source is subject to the normal tax rules.

How Are Foreign Pensions Taxed in Greece?

The tax implications can differ depending on the type of pension you receive. We’ll discuss the different types of pensions out there and the tax consequences linked to them.

Private Pensions

Private pensions are pensions paid to you directly by a former employer, a private pension fund or similar institutions.

By default foreign pensions are taxed at the progressive tax rates. These rates go up to 44%.

However, under the 7% tax regime, you only pay a fixed percentage of 7% in tax on foreign pensions.

Nevertheless, if your pension comes from abroad, you also need to take into account the taxes in the country of origin.

Luckily, most double tax treaties will grant the right of taxation to your country of tax residency with exclusion of the other country. This means that only Greece can tax the pension income and the country of origin should not levy any tax.

Yet, the payee of the pension might have to withhold taxes on the pension which you need to claim back through filing a tax return in the respective country.

State Pensions

A state pension is a pension you receive from the authorities after retiring. It’s a social benefit for which you paid social contributions during the years.

How much pension you’ll receive will depend on the rules of the country that grants the pension and for how many years you contributed. If you paid contributions in different countries throughout your career, it’s possible you receive pension payouts from different countries. The rules about when they are granted and the size of the payouts are country-specific.

State pensions fall under the standard rules. Accordingly, you pay progressive income tax rates unless you benefit from the 7% regime.

Nevertheless, also in this case you want to pay attention to the tax rules in the country of origin and the provisions of the double tax treaty. Normally, the outcome will be the same as for private pensions and you’ll only actually pay tax in Greece.

Government Pensions

If we speak about government pensions we refer to a pension you receive because you used to work as a public servant for the government instead of for a private employer.

Just like with a state pension, you’ll build up pension rights that are paid out by the government of a particular country.

In Greece, the same tax rules will apply to this type of income as it doesn’t distinguish between the fact if you receive a pension because you worked for a government or for a private employer.

However, for the application of the double tax treaty it does matter what the origin is of the pension. DTT’s will grant the taxation right of such a public pension to the government that pays out the pension. That’s a major difference with a state pension that you receive after working for a private employer.

Consequently, this pension will be subject to the tax rules of the country that pays the pension. Greece will have to exempt the income from tax.

Accordingly, you won’t really benefit from the 7% flat tax in this case as it doesn’t apply to this type of pension.

Lump-Sum Payments

Lump-sum pensions are pensions that are paid out all at once instead of on a recurring basis. This type of pension occurs most with private pension funds or insurance that you or your employer build up.

Accordingly, you might receive a big payout all at once instead of speak out over many years. In this case, the tax treatment is even more important as it is a one time taxable event and you don’t get to change the tax consequences afterwards.

Lump-sum pension payments can qualify for the 7% tax regime for pensioners. Yet, we do always recommend to have a specialist make an upfront assessment to ensure the payout falls within the scope of the rules. In that way you can avoid nasty surprises.

The double tax treaty does normally grant the taxation rights to your country of residency.

Nevertheless, you might have to provide some specific documents and proof to the institution making the payment to avoid withholding tax in the source country.

Streets in Greece

Do Double Tax Treaties Override Greece’s 7% Pension Tax?

Double tax treaties do override Greece’s 7% pension tax.

Double tax treaties are agreements between two countries that set out the rules about which country can tax which type of income.

These agreements are international law and supersede local law. Therefore, you need to take DTT’s into account for your tax assessment.

A perfect example is the case of a government pension received by a former public servant. The double tax treaty will grant the taxation rights for this type of income to the country that is paying out the pension.

Consequently, you’ll be subject to the tax rates of that particular country and Greece will have to exempt the income from tax.

Also for other types of income can a DTT have an impact. Another good example is the case of dividends. Dividend income is eligible for the 7% rate. Nevertheless, the DTT allows the country where the company is located to apply a withholding tax.

Accordingly, you might pay more tax than just the 7% that Greece levies. Greece will give you a tax credit for the tax paid abroad but with a maximum of the tax payable in Greece.

So, let’s say the country of origin applies a withholding tax of 10%. In this case, you won’t have to pay any additional tax in Greece because the tax withheld abroad is higher than the tax due.

How Much Tax Would a Pensioner Pay in Greece?

The amount of tax you would pay as a pensioner in Greece will depend on the type of income you receive.

Under the 7% tax regime you will basically pay 7% on most of your foreign income.

Let’s say you receive a foreign pension of €50.000 and dividends of €10.000 per year. In that case, your total taxable income is €60.000 and you’ll pay €4.200 (7% x €60.000) in tax.

However, it’s always important to check what type of income you’ll receive to check if this regime actually makes sense.

Another example clarifies this. Let’s say you only receive dividends for an amount of €50.000 per year. Under the pensioner regime you’ll pay €3.500 in tax (7% x €50.000).

However, the general tax rate for dividends in Greece is only 5% so under the general rates the tax payable would only be €2.500 (5% x €50.000).

Nevertheless, as already mentioned before, you also need to take into account the effects of double tax treaties and potential foreign taxes in the country where the income originates.

How Long Does Greece’s 7% Tax Regime Last?

If you qualify for the 7% tax regime in Greece you can benefit from it for 15 tax years.

After this period, you fall back on the normal income tax rules. This means that your pension income will be subject to the progressive income tax rates up to 44%.

Therefore, it’s recommended to review your tax position after the regime ended.

How to Apply for Greece’s 7% Pensioner Tax Regime?

If you want to apply for Greece’s 7% pensioner tax regime you need to take few steps which will discuss below.

Step 1 – Establish Eligibility

If you plan to benefit from the 7% pensioners tax regime in Greece you first want to ensure you’ll qualify.

You need to meet the following conditions:

Step 2 — Plan The Move

After making sure you’ll meet the criteria to qualify for the pensioner regime, you can start planning your move.

We won’t go into the practical details of getting a place to stay etc.

However, what is important is that you’ll benefit from the regime for 15 years. After that, you fall back into the general tax rules.

Accordingly, you might want to plan around this duration. If we’re close to the end of the year and you want to move, you might want to wait till the beginning of the next year to take full advantage of the regime for the full 15 years in total.

Step 3 — Establish Greek Tax Residence

As part of the process you’ll have to establish Greek tax residency.

You can do this by:

Step 4 — Obtain the Necessary Greek Tax Identification / Registration

If you’re going to establish your tax residency in Greece you’ll also have to register yourself as a Greek tax resident and get a tax number.

You can make the application with the Greek authorities online or in person at a local tax office.

Step 5 — Submit Application

As this regime grants you particular benefits you need to file a specific application to qualify for it. You have to make the application with the Greek tax authorities (AADE).

When filing the application you will have to show that you meet the requirements. Thus, you need to include proof of your foreign pension and that you’re moving from an eligible country.

In the past there was a deadline that stated you had to apply before 31 March of the year but this deadline was removed. This makes sense as it made things hard for people who moved to Greece in the middle of the year.

Step 6 — File the Annual Tax Return and Pay Taxes

Obviously, the last step is to actually file your annual personal income tax return.

The deadline for filing your tax return is 15 July of the following year.

More importantly, you need to pay your tax by the last day of December of the tax year.

That means you need to track your income throughout the year and actually pay the tax before filing your tax return.

Missing the payment deadline can cause you to lose the tax benefit.

How to Become Tax Resident in Greece as a Pensioner

Becoming a tax resident in Greece as a pensioner is no different than for any other person.

You can either spend 183 days in the country over a twelve month period or establish your centre of vital interests in the country.

If you want to apply for the pensioner tax regime you’ll also have to file a specific application in addition to just meeting the requirements for tax residency.

What Other Taxes Do Pensioners Pay in Greece?

The 7% pensioner tax regime only applies to personal income tax on qualifying foreign income.

Therefore, if you have any Greek source income (e.g. rental from a local property) you’ll pay the normal income taxes on this income.

Moreover, when you buy a property you’ll still pay transfer tax and an annual property tax.

And, once you start buying goods and services you’ll obviously still pay VAT.

So, although the pensioner regime is interesting, it doesn’t mean you can avoid taxes altogether as it has a specific scope.

Is Greece a Good Place to Retire for Tax Purposes?

Greece is a great place to retire for tax purposes.

However, how beneficial exactly will depend on the different kind of income streams you’ll receive. If you receive a normal foreign pension, it’s a great deal. Yet, if you receive a pension after being a public servant you’ll depend on the tax rules of the source country of the pension.

Nevertheless, if you want to consider other places you can have a look at the full list of best countries to retire for tax purposes.

FAQ About Greece’s 7% Pension Tax

Let’s have a look at some frequently asked questions about Greece’s 7% pension tax.

Ancient Greek watch tower

Does Greece Really Have a 7% Tax Rate for Foreign Pensioners?

Yes, Greece does really have a 7% tax rate for foreign pensioners.

However, you want to ensure your income falls within the scope of the regime so it isn’t taxed at higher rates.

Moreover, you might need to take into account foreign taxes as well.

Who Qualifies for the Greek 7% Pensioner Tax Regime?

You qualify for the Greek 7% pensioner tax regime if you meet four requirements:

Is the 7% Rate Only for Pension Income?

The 7% rate is not only for pension income but basically for all foreign source income.

This includes amonst others:

How Long Can I Benefit from Greece’s 7% Regime?

You can benefit from Greece’s 7% tax regime for 15 tax years.

After those 15 years you fall back into the normal rules and you’ll have to pay progressive income tax rates on your worldwide income.

Do I Need to Become a Greek Tax Resident?

Yes, you need to become a Greek tax resident to benefit from the 7% pensioner tax in Greece.

You can become a Greek tax resident by:

Can I Qualify if I was Previously Resident in Greece?

You can qualify is you were previously a resident in Greece but only if you were not a tax resident for five out of the last six tax years.

So, what is important is tax residency, not just residency.

Moreover, you can have already been a tax resident for one year in the past six years and still qualify.

Are Dividends Taxed at 7%?

Yes, foreign dividends are also taxed at the fixed tax rate of 7%.

Do note that this is actually not a benefit as the normal tax rate for dividends in Greece is only 5%.

Furthermore, you need to take into account withholding tax on the dividend in the country of origin of the dividend.

Are Rental Properties Taxed at 7%?

Foreign rental properties are taxed at 7% as it falls within the scope of the regime. However, Greek rental income is subject to progressive tax rates as it’s excluded from the regime.

Still, for foreign rental income you also need to take into account the income tax in the country where the property is located.

Greece will give you a tax credit for the taxes paid abroad. Practically, this means you won’ have to pay any additional tax in Greece if you already paid more than 7% in tax abroad.

Does Greece’s 7% Regime Override Tax Treaties?

No, Greece’s 7% regime does not override tax treaties.

Therefore, the 7% tax rate will only apply to income that is actually taxable in Greece. If you receive income that is taxable in the source country (e.g. rental income) you still have to account for the taxes in that country.

How Do I Apply for the Pensioner Regime?

To apply for the pensioner regime you need to file a special application with the Greek tax authorities (AADE).

Without this application, you won’t be able to benefit from this tax regime. As part of the application you will need to demonstrate that you meet all the conditions (e.g. receive foreign pension).

If you doubt that you’ll qualify for the regime, I recommend checking this upfront with an advisor.

Do I Need to Live in Greece for 183 Days?

You do not need to live in Greece for 183 days to benefit from the pensioner tax regime.

However, you do have to qualify as a Greek tax resident.

Nevertheless, you can also become a tax resident by making sure your centre of vital interests (e.g. house, social connections, etc.) are in Greece rather than in another country.

What Happens After the Regime Ends?

After the regime ends you will fall back in the scope of the general tax rules.

Practically, this means you’ll start paying progressive taxes on most of your income after benefiting of the regime for 15 years.

Accordingly, you need to reassess your tax situation if you don’t want to be hit with a major increase in your tax bill.

Is Greece Better Than Italy for Retirees?

Whether Greece is better than Italy for retirees depends on your personal preferences.

However, from a tax perspective they both offer an interesting tax regime whereby most of your foreign income is taxed at a fixed 7% rate.

Yet, you can benefit from the Greek program for 15 years while the Italian regime only grants you benefits for 10 years. Furthermore, you only qualify in Italy if you move to smaller towns in a specific region.

Do EU Citizens Have an Advantage?

EU citizen have an advantage because of two reasons.

The main reason is that because of the free right of settlement. That means that just because you hold a European passport you can decide to move to Greece with little conditions attached to it. You won’t have to apply for a specific visa to be allowed to live there.

Second, within the EU countries cooperate on fiscal matters. This means that when you move to Greece directly from another EU country you’ll meet the condition for moving their from an eligible country.

Do I Need to Be Permanently Retired?

You don’t need to be permanently retired to fall within the scope of the Greek pensioner tax.

You can still remain professionally active as long as you already receive a foreign pension.

However, you need to assess the tax consequences of this upfront. If you remain professionally active and you work from Greece, this income should be subject to the general Greek tax rules.

Setting Up A Company In Bulgaria: Complete Guide

Setting up a company in Bulgaria can be a good move for digital nomads who want to have a foot on the ground in Europe.

In this article, we’ll have a look at all the benefits but also discuss the attention points, as well as the actual process.

Benefits of Setting Up a Company in Bulgaria

Opening a company in Bulgaria comes with plenty of benefits:

setting up a company in Bulgaria

Disadvantages of Setting Up a Company in Bulgaria

Yet, we shouldn’t act like it’s only a good news show. If you plan to open a company in Bulgaria, you also need to acknowledge the following disadvantages:

Steps to Register a Company in Bulgaria

If you want to register a company in Bulgaria, you need to take a few steps.

Decide Company Structure

The first step if you want to open a company in Bulgaria is to decide on the exact structure of the company.

This will mostly depend on the amount of people involved.

If you will have more than one shareholder, you need to open an OOD. However, if you’ll be the only owner, the right company structure is an EOOD.

Gather and Prepare Documentation

After you know which structure is right for you, you need to collect and prepare all necessary documents:

As part of this process you’ll also have to decide on the company name and where it will have its address.

Receive Company Number

After your application is processed and approved, you will receive your Bulgarian Unified Identification Code or company number.

This is a unique number to identify your company that you will also use in your correspondence with the authorities. It confirms that your company exists.

Open Bank Account

After the incorporation you can open a corporate bank account for your company to use for day-to-day company transactions.

You can also transfer the capital you deposited earlier to this account to actually use it.

As part of the opening process, the bank will not only need information about the company but also about you as the owner.

You’ll have to provide information about the director and shareholder of the company and their personal details.

In our experience, this is easier to manage if you have a Bulgarian residency permit. For that reason, we recommend people who also want to move to Bulgaria to first get their residency permit and only afterwards start with the company incorporation process.

Recurrent Compliance

Make sure that you or your accountant takes care of all recurrent compliance.

This includes:

As part of this, you might need to handle some one time registration with the authorities (e.g. for VAT).

Bulgaria Company Formation Cost Breakdown

If you plan to open a company in Bulgaria you need to consider various costs.

On the one hand there are multiple government fees that you incur as part of the process. On top of that, you’ll need the assistance of a notary and a lawyer or accountant.

Therefore, the overall cost of setting up a company in Bulgaria amounts to at least €1.500 if get help from good professionals but it really depends on the circumstances.

If you don’t become a resident yourself, the fees the bank charges you for opening an account will also be higher. Luckily, these costs are normally a one-off so you’ll only encounter them in the first year.

Furthermore, you’ll need a registered address for your company. For a decent address this will set you back around €600 per year.

Obviously, there are also recurring costs of accounting etc. which will depend on your actual needs.

If you also want to move your personal tax residency to Bulgaria, you’ll also need to get a residency permit.

The cost for this is approximately €400. However, please also take into account that you need an address and notarized declaration from the landlord to obtain your residency permit.

If you plan to open a company in Bulgaria, we always recommend to try to also move your personal tax residency there. In this way, you can benefit of the low personal income taxes in Bulgaria.

Moreover, this lowers the risk of any trouble with tax authorities as both you and your company are established in the same country.

Sveti Alexander Nevski Cathedral Sofia

FAQ on Setting Up a Company in Bulgaria

Let’s have a look at some frequently asked questions that come up when we’re speaking about opening a company in Bulgaria.

Can a Foreigner Open a Company in Bulgaria as Non Resident?

Yes, a foreigner can open a company in Bulgaria as non resident.

However, it can complicate things a bit when you want to open a bank account for the company. Over the past years, Bulgarian banks increased their KYC checks. Therefore, they prefer to deal with individuals who have a Bulgarian resident permit as it makes their life easier.

Most banks will also charge higher costs for opening an account for a company with a non-resident director or shareholder than when a resident is involved.

Does Bulgaria Levy Withholding Taxes?

Yes, Bulgaria levies a 5% withholding tax on dividends.

If you are a Bulgarian tax resident, that constitutes the final tax you have to pay on the dividend.

However, as a foreign shareholder you might still have to pay additional taxes in your home country. This will depend on your home country’s tax rules and the provisions of double tax treaties.

In case of interest or royalties, a withholding tax of 10% applies.

Is Bulgaria a Good Place to Start a Business?

Yes, Bulgaria is a good place to start a business for various reasons:

Do You Want to Save as Much Taxes as Possible?

Do you want to make sure your tax structure is solid and didn’t miss anything?

Reach out in order go get assistance!

Best Countries to Retire for Tax Purposes in 2026

If you getting older or just done well in life, you might start to looking at the best countries to retire for tax purposes.

Obviously, you’ll first have a look at countries that offer an interesting lifestyle.

However, by choosing a country that offers lower taxes you could potentially really upgrade your lifestyle. Simply because you’ll have more money left over to spend.

Which Countries Are Best for Retirement From a Tax Perspective?

The best countries for retirement from a tax perspective are those with low taxes. However, this analysis differs compared to the situation of people who are still professionally active.

The reason is that retirees will simply have different types of income than active professionals. Therefore, taxes on investment and passive income become more important.

Furthermore, the tax rates that apply to pension income are the most important. There are quite a few countries out there who even have specific tax incentives for retirees who move there (e.g. Italy and Cyprus).

Here is a preview of countries that are interesting for retirees from a tax perspective:

best countries to retire for tax purposes

What Makes a Country Tax-Friendly for Retirees?

To assess if a country is tax-friendly for retirees we need to look at the different types of taxes that can apply.

Personal Income Tax

Most people will start with looking at the personal income tax rates.

However, just looking at the headline rates won’t suffice here. Most income of retirees will fall in specific categories which could be subject to separate rules and rates.

Taxation of Pensions

First and foremost, there is the pension income you receive from the state or from your former employer.

In most countries, the basic income tax rates will apply to this sort of income.

Nevertheless, many countries introduced specific tax rates for pension income. Many of those are actually countries with otherwise relatively high tax rates.

Note that if you receive a pension because you worked as a government official that this income is most of the time taxed in the country that pays you the pension instead of in your country of tax residency.

Capital Gains Tax

Many retirees complement their pension with investment income. If you hold investment and sell them, capital gains tax will apply. Many countries have some sort of capital gains tax nowadays.

The rate if often a fixed rate and different from the tax rate for professional or pension income.

Nevertheless, many countries also have specific exemptions that can apply if you held your assets for a certain amount of time. Some countries even exempt foreign capital gains in full.

Dividends & Interest

Dividend and interest income is another type of investment income. While capital gains follow a one-off sale of investment, dividend and interest are more recurring in nature.

Most countries have separate rates for this type of investment income which differ again from the progressive tax rates.

Yet, with this type of income things become a bit more complicated. You shouldn’t only focus on the tax rate in your country of tax residency. This is because dividends and interest are often also taxed in the source country.

This means that the country where the company that pays out the income is based can also tax the dividend. This is what we call a withholding tax.

If your country of tax residency and the country of origin have a double tax treaty, this could help you to pay a lower withholding tax.

Rental Income

Some people also invest in real estate and will receive rent from their property.

Rental income is a bit particular if you look at it from an international tax perspective. In the first place, the country where the property is located can tax the rental income.

So, you first have to assess the tax treatment in the country where the property is located.

Next, you mostly still have to declare this income in your tax return in your country of tax residency if they tax your worldwide income.

However, how it is treated will depend on the double tax treaty with country where you have the property.

Some double tax treaties will provide for a tax credit for the tax you already paid abroad.

So, you would only pay additional taxes in your home country if the taxes are higher than what you already paid abroad.

Let’s assume you already paid €3.000 in tax on your rental income in the country where the property is located. However, in your home country you would have to pay €5.000 in tax on that same income. Then you only pay the difference of €2.000 in your country of tax residency. If the numbers are the other way around, you don’t have to pay any additional tax in your home country because you already paid all the tax in the country where you hold the property.

Other double tax treaties will force your home country to fully exempt the foreign rental income.

This sounds like the best option of course. Yet, you need to be aware that some countries still use this income to push your other income in a higher tax bracket. This is the so-called exemption with progression.

Let’s say you have professional income of €50.000 on which you pay an average tax of 20% or in other words €10.000. If you now receive an additional €15.000 in foreign rental income, this income could be exempt in your country of tax residency. Nevertheless, it might push your professional income into higher tax brackets due to which your average tax rate on that income goes up to 25%. Consequently, you’ll start paying €12.500 in tax on your professional income moving forward.

You don’t pay taxes directly on your foreign rental income but it still impacts your tax calculation.

If there is no double tax treaty, the internal tax rules of a country might provide for similar mechanisms to decrease the actual tax impact.

Wealth Tax

A tax you can’t ignore if you’ve build up some wealth throughout the years is wealth taxes.

Some countries will just tax you for the fact that you have a certain net worth. This is irrespective of the fact if your assets generate any income.

Territorial Taxation vs Worldwide Taxation

When most of your income is passive like pensions or investments you can unlock a new tax hack by understanding the difference between territorial and worldwide taxation.

In countries who tax you on your worldwide income, you have to pay tax on all of your income. Irrespective where your income comes from. So, foreign pensions and foreign investment income is included in your taxable basis.

However, countries with a territorial tax regime will often exempt (passive) income that originates abroad. So, if you move to a new country to enjoy your pension, you’ll most likely receive foreign income exempt from tax.

Social Security Contributions

When determining your tax burden, you should not forget about compulsory social security contributions.

These are often calculated as a percentage of your income. Therefore, they can really add up.

So, in order to have a good understanding of your total tax burden, you can’t ignore these.

Special Tax Regimes for New Residents and Retirees

Many countries will also offer temporary tax incentives for new residents and retirees who move to their country (e.g. Italy and Cyprus).

By looking which regimes suit your income you can really optimise your taxes a lot.

Gift & Inheritance Tax

Finally, you might also want to take into account inheritance and gift taxes if you plan to leave some money to your family.

If you gift away some of your assets during your life, gift tax can apply. If you leave them assets upon passing away it could give rise to inheritance tax.

Yet, some countries also tax gifts and inheritances based on where the beneficiary is living so you might still want to check this if they live in another country than you.

The Best Countries To Retire for Tax Purposes

Let’s now have a closer look to the best countries to retire for tax purposes.

Traditional House Bulgaria

Bulgaria

Bulgaria is increasingly getting popular with digital nomads who want to settle in a low-tax country in Europe.

Although it is mostly known for low taxes on professional income, Bulgaria is also a great pick for pensioners because pension income remains tax free.

You can visit this page if you want to learn more about Bulgaria tax residency.

Cyprus

Cyprus is another country that is popular with professionally active individuals.

Yet, one of the main attraction point of Cyprus for pensioners is that it offers a flat tax of 5% for foreign pension income and an exemption for capital gains.

Learn move about tax residency in Cyprus in this article.

Costa Rica

Costa Rica is an interesting option because it is also in our list of the best countries with a territorial tax system.

Greece

Greece is a very interesting option for pensioners because they offer a flat tax of 7% for foreign income.

In order to qualify you need to:

You can benefit from this regime for up to 15 years.

You can read more about tax residency in Greece in this article.

Venice Italy

Italy

Italy also offers a similar beneficial tax regime for pensioners with a flat 7% tax for foreign income.

In order to qualify you need to meet the following requirements:

The regime is valid for up to 10 years.

If Italy sounds like an interesting option you can learn more about it in article about Italian tax residency.

Malaysia

Malaysia is a good option for retirees because it exempts foreign income kept abroad.

Even when the foreign income is brought into Malaysia it can be exempt from tax under certain conditions.

For pensioners in Malaysia it’s important to plan how much income you want to bring into the country and establish if you have to pay tax on this income.

Malta

Malta operates a tax system whereby foreigners normally qualify as non-domiciled.

This means you only pay tax on Maltese source income and income remitted back into Malta while other income remains tax free.

In addition, as of 2027 Malta will offer an Individual Tax Programme which will replace the Malta Retirement Programme (MRP). In order to qualify, retirees need to:

Under this regime, you’ll pay a flat tax of 15% on all types of income (except for capital gains which remain exempt) but with a minimum of €15.000 per year. Therefore, the rates mentioned below wouldn’t apply in this case

Furthermore, Malta also offers this regime for United Nations Pensioners. The conditions to qualify are similar but a minimum tax of €20.000 applies.

You can benefit from the regime for five years and afterwards extend for five more years.

You can learn more about tax residency in Malta in this article.

Panama

Panama is interesting for retirees from a tax perspective because it applies a territorial tax regime. This makes Panama a perfect destination if you live off foreign passive income.

It’s also interesting to know that Panama has a specific Pensionada visa if you have a pension income of at least $1.000 per month.

Paraguay

Paraguay gained a lot of traction amongst professionally active digital nomads because of its territorial tax regime.

However, it’s even better for individuals living of foreign pension or other passive income.

You can find more information in this complete guide about tax residency in Paraguay.

Philippines

The Philippines have a distinct tax system whereby foreigners only have to pay tax on their Philippine-source income.

If you live from foreign income you can live tax free in the Philippines.

You can learn more about tax residency in the Philippines here.

Thai Statue

Thailand

Thailand offers a great lifestyle for retirees.

Furthermore, it offers an attractive tax system where you only pay tax on money brought into the country.

If Thailand sounds interesting to you then make sure to read this article on tax residency in Thailand.

Uruguay

Traditionally, Uruguay was considered a territorial tax regime. This is no longer the case. Nevertheless, it still offers a 10 year tax holiday for certain foreign income.

Under the tax holiday you can exempt foreign income if you meet one of the following criteria:

You can’t have been a Uruguayan tax resident in the last two tax years. The regime gives you an exemption for foreign passive income (e.g. dividends, rental income) for the year you move to Uruguay and the 10 next tax years.

In this article we talk more about tax residency in Uruguay.

Key Elements To Consider When Determining The Best Countries to Retire for Tax Purposes

If you are determining which countries should be on your short list as potential places to retire you need to take into account a few things.

What Type of Income Will You Receive?

In order to determine the best countries for retirement you need to know what tax you will pay on your income. This will depend on the type of income you will receive.

In most countries, you pay a different tax rate on pension income than on dividend income. And yet some other rules might apply for rental income.

Therefore, you need to make an overview of your different income sources and assess the potential tax consequences to this.

Some countries might be interesting if you mainly live from investment income. However, the same country is maybe less interesting if your major income source is a pension.

Will You Remain Professionally Active?

Tying in to the previous question it will be important if you plan to fully retire or if you will still keep working.

In the latter case, you might also want to have a look at the tax rules for general income.

Furthermore, if you receive professional income, you’ll mostly also have to pay social contributions on this income. So, don’t forget to take that into account when considering your options.

What Lifestyle Do You Want?

Obviously, when you consider your options, you should not only look at the tax side of things.

The quality of life and lifestyle a country has to offer will be an important factor in your decision. Most people even make a decision solely based on the lifestyle a place can offer without even thinking about the tax consequences.

In my opinion, the best approach is a combination of both.

Look for a place that you like but that also comes with acceptable taxes.

After all, your tax burden will impact how much money you’ll have left to spend and what lifestyle you can buy with this.

Will You Leave Money To The Next Generation?

In case you want to leave money to your children or grandchildren, you need to take into account gift and inheritance tax.

If this is not the case, you might skip this criteria when assessing your options.

Nevertheless, if the beneficiaries live in another country, you should also have a look at the tax rules there. They might have to pay tax solely for the fact that they’re the beneficiary.

This could potentially even lead to a gift or inheritance being taxed twice. One time in the country where you live and one time where the beneficiary lives. Unlike for income tax, double tax treaties to avoid gift and inheritance tax are not so common.

What Medical Care Can a Country Offer?

It’s no secret that different countries offer different quality of medical care, and at a different cost.

So, if you have special medical needs you’ll have to consider this when looking at your options.

In some countries, you might also have the possibility to skip the public system and just go for a private hospital. You might want to get an idea if your insurance covers this.

FAQ

Let’s now have a look at some Frequently Asked Questions about the best countries to retire for tax purposes.

What are the Best Countries to Retire in for Tax Purposes?

The best countries to retire in for tax purposes are:

Which Countries Do Not Tax Foreign Pensions?

The following countries do not tax foreign pensions:

Can I Retire Abroad and Pay No Tax on My Pension?

Yes, you can retire abroad and pay no tax on your pension. However, in order to do so, you need to move that fully exempts your pension from tax.

The following countries qualify for this:

However, the situation is more complex if you receive a government pension because you worked as a public servant. In this case, the country that pays you can tax the pension.

Accordingly, just moving to another country with no tax on pension income won’t work.

Which is the Best Country in Europe to Retire for Tax Purposes?

The best country in Europe to retire for tax purposes is Bulgaria, Cyprus, Greece, Italy or Malta.

Which country works best for you will depend on what type of income you will receive and if you can qualify for some of the tax incentives these countries offer.

Do I still Have to Pay Tax in My Home Country if I Retire Abroad?

You don’t have to pay tax in your home country if you retire abroad. However, a few conditions apply.

You need to make sure that you properly end your tax residency in your home country. If not, they might still try to tax you.

Accordingly, you’ll genuinely have to move out and limit the time you spend there.

How Does a Tax Treaty Affect my Pension when I Retire Abroad?

A tax treaty determines which country can tax your income when you retire abroad.

Because there will be multiple countries involved, the tax treaty sets out the guidelines for taxation.

In most cases, this means that the country where you settle and get tax residency will be able to tax most of your income. Any other country involved (e.g. the country where you receive your pension from) will have to exempt that income from tax.

However, this is the basic rule and many exemptions can apply depending on your personal situation and the exact nature of the income you receive.

Which Countries are Best for Retirees with Investment Income?

The best countries for retirees with investment income are countries which exempt foreign investment income without any conditions:

Does My Nationality Affect Where I Should Retire for Tax Purposes?

Your nationality does affect where you should retire for tax purposes but only indirectly.

Your nationality will determine where you can move without applying for a visa or which visa you can apply for.

For example, if you hold a European passport, you can easily move to another European country. While this is, for example, no longer the case for British citizens.

How Do I Become Tax Resident in Another Country When I Retire?

You become a tax resident in another country when you retire by making sure you meet the criteria for tax residency there.

What this exactly means will depend on the tax rules of the country you want to move to. Yet, in practice this will mean you have to spend some time there and/or create other connections with that country.

In addition, you need to make sure that you properly leave your former home country in order to end your tax liability there.

Dubai Digital Nomad Visa: Full Guide 2026

If you want to move to Dubai without the commitment of opening a business or investing in real estate, the Dubai digital nomad visa is perfect for you.

Overview of the Dubai Digital Nomad Visa

Dubai Digital Nomad Visa

Dubai Digital Nomad Visa Requirements

If you want to apply for the Dubai digital nomad visa, you need to meet certain requirements:

You can find more information on the official website of the Government of Dubai.

Application Process for the Dubai DNV

Let’s have a closer look at the application process for the Dubai Virtual Work Residence Visa.

Check Visa Requirements Dubai DNV

The first step is to make sure you meet the visa requirements. If not, you can save yourself the effort of applying.

Below a recap of the requirements:

Collect Documentation

Next, you need to collect the necessary documents to proof that you meet the application conditions.

You’ll have to gather the following documents:

Please note that the authorities always have the right to ask for additional documentation if they deem it necessary.

File Application Virtual Work Visa

You can file your application in two ways: online or in person.

You can file your application online via the website of the General Directorate of Residency and Foreigners Affairs Dubai. This is the best option if you are abroad. Therefore, you don’t have to visit the embassy or consulate which makes it convenient.

If you rather file your application in person and you are in Dubai, you can visit one of the AMER Service Centers.

Upon filing your application you’ll also be asked to pay the visa fees.

Obtain Emirates ID

If you are application is succesfull you are ready to complete the final steps.

You will now have to visit a medical center in Dubai to get your medical test done.

The medical center needs to be recognized by the Dubai Health Authority.

If your medical test doesn’t show any issues, you’ll receive your Emirates ID which is valid for one year.

Validity & Renewals of the Digital Nomad Visa in Dubai

The Virtual Work Visa for Dubai is valid for one year.

However, you can’t leave the country for more than six month in a row because then you’ll visa will become invalid.

You can’t renew the digital nomad visa but you can apply for a new visa if you still meet the criteria.

Cost and Timeline for the Visa Application

The total costs including the application fees, fee for your residency permit and the medical exam start at around $600.

However, in some cases the fee could be slightly higher.

The total timeline for completing the full process is between one and three weeks.

However, this also depends on when you can go to Dubai to complete the final steps (e.g. medical examination)

Burj Al Arab Dubai

Tax Considerations for Digital Nomads in Dubai

If you spend a lot of time in Dubai, you can qualify as a tax resident. However, in the case of Dubai, this is not something to worry about.

Dubai doesn’t levy personal income taxes. So, qualifying as a tax resident, is actually a good thing.

If you want proof of your tax residency in Dubai, you need to apply for an international tax residency certificate.

You can learn more about this in my article about tax residency in Dubai.

How Is Dubai for Digital Nomads?

Dubai attracts many digital nomads because of the lack of personal income tax.

If you are looking to test the waters without committing to something long-term (e.g. company setup or real estate purchase) the Digital Nomad Visa is a good entry ticket.

Dubai also offers great internet infrastructure and plenty of coworking spaces.

In addition, Dubai is a central hub with great connectivity. So, wherever you need to go, you will be able to get there from Dubai.

Because of these elements, many successful entrepreneurs from all around the world call Dubai home. Therefore, it’s also a great place to network.

Dubai is also considered one of the safest cities in the world. More recently, there is of course the war in the Middle East going on which also had an impact on Dubai.

Other elements that you need to consider is that living there can easily get expensive if you don’t look at your budget. Furthermore, summers can also get rather hot.

Work With Me

If you need help with your Dubai visa or want to learn more about obtaining tax residency there then you can reach out to me.

FAQ about the Digital Nomad Visa Dubai

Let’s have a look at some Frequently Asked Questions about the Dubai DNV.

Do I Become a Tax Resident of Dubai with the Digital Nomad Visa?

Solely obtaining the digital nomad visa is not sufficient to qualify as a tax resident of Dubai.

However, you can qualify if you spend 183 days in the country. Yet, if you want proof of your tax residency, you’ll also have to meet some other requirements.

Can I Bring My Family?

The Dubai digital nomad visa only gives the right to the applicant to live in Dubai. However, you after obtaining the visa, you can sponsor your family members to join you.

Therefore, they’ll have to make a separate application. In order to sponsor your family members, you’ll need to have secured a rental agreement registered with Ejari.

Furthermore, it’s important to know that their visa will automatically end if your visa ends.

What is the Minimum Income Threshold?

The minimum income threshold for the digital nomad visa in Dubai is $3.500.

Upon launch, the minimum income requirement was $5.000 but this is now lower. So, if you see the threshold of $5.000 being mentioned you know this information is outdated.

Moving Abroad? Understanding Modelo 030 and New Residency Controls in Spain

Relocating to a new country is a major life transition. For those leaving Spain, the administrative “exit” has become more structured due to new digital monitoring systems implemented by the Spanish Tax Agency (Hacienda).

If you are considering moving abroad and changing your tax status, Modelo 030 is your most important tool to ensure a clean break and avoid future liabilities.

What is Modelo 030?

Modelo 030 is the official form used to maintain your data in the Census of Taxpayers. While it handles basic updates like address changes, its most critical function for expats is formally notifying the change of tax residency from resident to non-resident.

Modelo 030 Spain

Key Updates

Hacienda has introduced several changes that make the correct filing of Modelo 030 more important than ever:

Important Note on the Exit Tax: If you hold shares or participations in companies with a combined value exceeding specific thresholds (typically starting at €4 million, or 25% ownership in an entity where the value exceeds €1 million), relocating your tax residency may trigger the “Exit Tax”. The Spanish Tax Agency has automated the monitoring of these assets through AI and international data sharing to prevent fiscal evasion during international relocations. We recommend a preliminary assessment if you hold significant corporate assets.”

Why you MUST file Modelo 030 before you go

  1. Stop “World-Wide” Taxation: Residents in Spain pay taxes on their global income. Non-residents only pay on income generated within Spain. Without filing Modelo 030, Spain may still claim taxes on your salary or investments earned in your new country.
  2. Avoid Penalties: Failing to update your tax address is a formal breach of tax law. Penalties for incorrect census data have been adjusted to ensure compliance.
  3. Prevent Double Taxation: To apply for the benefits of International Double Taxation Treaties, you need your census data to be perfectly aligned with your actual location.

Practical Tips for your Departure

Timing is essential: While the procedure should ideally be completed before your move, it is critical that the notification is registered before the end of the tax year in which you relocate. This prevents the Tax Agency from presuming you remained a Spanish tax resident for the entire calendar year, which could lead to unexpected tax liabilities on your worldwide income.

Germany Tax Residency: Rules And How To End It

Germany tax residency is something many digital nomads want to get rid off. In this post, we’ll take a closer look at the German tax rules and how to end your tax residency.

Summary Tax Residency in Germany

Branderburg Gate Berlin - Germany Tax Residency

Tax Rules and Rates in Germany

Let’s have a look at the different tax rules and rates in Germany.

Tax Residency in Germany

You qualify as a German tax resident if you meet one of the following criteria:

Your nationality is not important for this assessment.

Furthermore, (de)registration with the German tax authorities is merely an indicator and not decisive as such.

German Personal Income Tax

Germany applies progressive tax rates for professional and rental income:

The rate for interest, dividends and capital gains is 26,375%.

However, the progressive rates apply to capital gains from movable assets sold within one year and real estate sold within ten years.

Germany also has a church tax of 8-9% of your taxes if you are a member of a church.

Exit Tax (Wegzugsbesteuerung) & Extended Tax Liability

If you end your Germany tax residency you will have to pay an exit tax if you hold an interest of more than 1% in a company.

You pay tax on your unrealized capital gain based on the market value upon leaving.

Also when you have invested at least €500.000 in one single investment (ETF, fund, stock, etc.) the exit tax applies. However, in this case only if you lived in Germany for seven out of the last twelve tax years.

Furthermore, you need to watch out for the extended tax liability in Germany if you leave Germany but keep significant financial connections to the country.

This applies in the following cases:

Yet, you must have been a tax resident for five out of the last ten tax years and move to a low tax country (<20,2% tax).

Under the extended tax liability Germany can keep levying tax on income from these sources.

Social Contributions in Germany

Social contributions differ for employees and self-employed individuals.

For employees the following rates apply:

Most self-employed individuals do not have to pay social contributions but you can voluntarily join a scheme.

However, you do need to have health insurance but you can opt to get a private insurance (PKV) instead of contributing into the public system (GKV).

German Corporate Income Tax

The corporate income tax in Germany consists of two components.

On the one hand there is the federal corporate tax. The rate for 2026 is 15,825% but will slightly go down year after year to 10,55% in 2032.

On the other hand, there is the trade tax which heavily depends on the municipality tax.

Therefore, the tax rate depends on where your business is registered. The rates range from 7-17%.

Accordingly, your total corporate income tax in Germany will range from 23-33%.

Liechtenstein Castle Germany

How to End Tax Residency in Germany

If you want to end your Germany tax residency, you have to make sure you take all necessary steps.

First of all, you need to limit the amount of time you spend in Germany. You can’t spend more than six months in Germany.

Ideally, you even spend less time there. The more time you spend in the country, the higher the risk that the German tax authorities might look into you.

Furthermore, you want to make sure you don’t have housing available anymore.

Not owned but also not rented. Furthermore, you shouldn’t even keep a room with family or friends, even if it’s not recorded officially.

Finally, you’ll also have to formally deregister from Germany to inform them of your intention of leaving.

Germany does allow split year taxation. This means that if you leave throughout the year, you’ll only have to pay German tax on any income you made till the date you left.

How is Germany for Digital Nomads?

Germany is still the economic powerhouse of Europe. From that perspective it offers many opportunities for digital nomads and expats.

However, it does come at a cost: high taxes and contributions.

From a pure tax perspective, Germany is not a great option.

Yet, at the same time it does offer a good quality of life and good infrastructure.

Nevertheless, like in most European countries the cost of living is rising quickly.

Let Me Help You With Your Tax Setup

Are you planning to move to Germany and you want to minimize your tax exposure?

Or, do you have enough of paying outrageous German taxes and want to get out?

Reach out out and I’m happy to assist!

Sri Lanka Digital Nomad Visa: Full Guide [2026]

The Sri Lanka digital nomad visa is one of the newest options regarding digital nomad visas around the world.

Perfect if you want to explore Sri Lanka for an extended period of time.

Overview of the Sri Lanka Digital Nomad Visa

Sri Lanka Digital Nomad Visa

Sri Lanka Digital Nomad Visa Requirements

If you want to apply for the Sri Lanka digital nomad visa you need to meet a few requirements. However, these are rather basic:

You can find more information on the official website of the Sri Lankan Immigration Office.

Application Process for the Sri Lankan DNV

Let’s have a closer look at the application process for the digital nomad visa in Sri Lanka.

Check Visa Requirements DNV Sri Lanka

First, you need to make sure you meet the visa requirements. Here is a recap:

Gather Documentation

If you made sure you meet the requirements, you need to gather documents to prove this.

You’ll have to provide the following documentation when filing your application:

If you want to include dependents, you’ll have to provide proof of your connection by adding a marriage or birth certificate.

File Application Sri Lanka Digital Nomad Visa

Now you know which documents you need to provide and you are ready to hand in your application.

As you already understood, you file your application online. Also any follow-up requests and documents are normally managed via the online process.

After reviewing your application and receiving a pre-approval you’ll have to pay the visa fees.

After you completed this, you’ll receive your visa.

Most of the time the visa is provided electronically. Nevertheless, in particular cases you might have to visit the local embassy or consulate.

Validity & Renewals of the Digital Nomad Visa in Sri Lanka

The Sri Lanka digital nomad visa is valid for one year.

However, you have the option to renew the visa as long as you still meet the requirements.

Cost and Timeline for the Visa Application

The fee for the visa is $500 per person per year.

The timeline for going through the whole process mostly ranges between 3 and 8 weeks.

The exact timing depends on how quickly you provide the necessary documents throughout the process as well as how busy the different authorities that are involved are.

Coastline Sri Lanka

Tax Considerations for Digital Nomads in Sri Lanka

Sri Lanka doesn’t have any specific tax rules for digital nomads. Accordingly, we need to apply the normal tax rules.

Under the normal tax rules you qualify as a tax resident if you:

Therefore, if you use your visa to its full extent, you’ll qualify as a Sri Lankan tax resident.

Sri Lanka taxes its tax residents on their worldwide income.

However, the Inland Revenue Act provides a specific provisions for foreign source income that is remitted back into a Sri Lankan bank account.

Up till 1 April 2025, any foreign income remitted back was exempt from tax. Since then you’ll have to pay a flat tax of 15% on these proceeds. So, there is still a separate regime other than the progressive tax rates but it isn’t as interesting as before.

How is Sri Lanka for Digital Nomads?

Sri Lanka is not your typical digital nomad destination.

One of the reasons for this is that the internet isn’t always the most stable. Therefore, if you absolutely needs fast and stable internet the whole time, Sri Lanka might cause some frustration.

Yet, if you don’t worry about this too much, Sri Lanka could be a great alternative location for budget conscious travelers. Definitely if you like beautiful nature and beaches!

Work With Me

Over the years, I’ve assisted hundreds of digital nomads with organizing their international lifestyle. Reach out if you need help as well!

FAQ about the Sri Lankan Digital Nomad Visa

Let’s have a look at some Frequently Asked Questions regarding the digital nomad visa in Sri Lanka.

Can I Bring My Family?

Yes, the main applicant can include their family in their application.

For each dependent you want to add, the minimum income threshold increases with $500 per month. You’ll also have to provide proof of family connection by including a birth or marriage certificate.

Furthermore, you’ll have to pay an application fee of $500 per person per year.

Do I Have to Pay Taxes in Sri Lanka?

If you spend more than 183 days over twelve months in Sri Lanka you’ll qualify as a tax resident and owe income taxes.

There used to be an exemption in the past for foreign source income but this doesn’t apply anymore. Yet, potentially you could benefit from a flat tax of 15%.

Netherlands Tax Residency: Rules, Obligations and How to End It

In this article we’ll dive into Netherlands tax residency and also discuss how to end if if you plan to leave.

Overview Netherlands Tax Residency

Netherlands Tax Residency

Tax Rules and Rates in the Netherlands

Let’s have a closer look at the Dutch tax rules and rates that apply in case of Netherlands tax residency.

Tax Residency Rules

You qualify as a Dutch tax resident when you have your permanent place of abode in the Netherlands.

This is a factual assessment based on multiple criteria. Some of the elements that the authorities take into account are:

Therefore, this assessment needs to happen on a case-by-case scenario and depends on how you organize your life.

Dutch Personal Income Tax

The Netherlands taxes you on your worldwide income if you qualify as a Dutch tax resident.

Regarding the actual tax rates that apply, they work with three systems or boxes depending on the nature of the income.

Box I: Professional income

Box II: Income – dividends and capital gains – from significant shareholdings (+5%)

Box III: Other investment income

Social Contributions in the Netherlands

In the Netherlands you’ll also have to pay different types of social contributions.

National Insurance Tax

Employee Insurance Contribution

Health Insurance

Dutch Corporate Income Tax

The standard Dutch corporate income tax rate is 25,8%.

However, on the profit up to €200.000 the tax rate is 19%. The standard rate applies on any income above that threshold.

Dutch Expat Tax Regime: 30% Ruling

One way to save taxes if you have Netherlands tax residency is via the so-called 30% ruling.

Under this rule, you can receive up to 30% of your gross income as a tax free allowance with an absolute maximum of €78.600.

In order to qualify, you need to meet certain conditions:

You will have to file an application to qualify for the regime within four months of starting your employment.

The benefit is valid for five years after which you fall back into the normal tax rules.

Dutch Windmill

How to End Dutch Tax Residency?

In order to end your Dutch tax residency you’ll have to make sure you no longer meet the criteria for tax residency.

As discussed before, tax residency is determined on a subjective and factual basis. In any case, it will be important to minimize any connections with the country.

You’ll also have to deregister with the municipality where you used to live.

Furthermore, you’ll have to file a final tax return (M-Form) with the Dutch Tax Authorities for the year you left.

In case you hold a significant interest in a company or pension rights, you might also have to pay an exit tax.

Although you can often defer the actual payment of the tax till the moment you actually cash out.

How is the Netherlands for Digital Nomads?

The Netherlands brings a few positive elements to the table for nomads:

However, you might have a hard time finding affordable housing. Definitely, in popular places like Amsterdam, Rotterdam and Utrecht.

As a conclusion, I wouldn’t suggest to setup tax residency in the Netherlands if you can avoid it because of the high taxes and contributions.

Let Me Help You With Your Tax Setup

Reach out if you need help with your tax setup in the Netherlands or if you want to structure your international lifestyle!

Bhutan Digital Nomad Visa: 2026 Full Guide

Bhutan is far from your typical digital nomad destination. Nevertheless, the fact that they launched the Bhutan digital nomad visa is interesting as it might be your easy way into the country.

Overview of the Bhutan Digital Nomad Visa

Bhutan Digital Nomad Visa

Bhutan Digital Nomad Visa Requirements

Unlike most other digital nomad visas, the Bhutan digital nomad visa doesn’t have that many requirements.

For example, there is no minimum income threshold. Nevertheless, the visa does include a financial commitment.

Remote Business

The most important requirement is that you need to run your own remote business.

Therefore, it seems like employees won’t qualify.

Yet, the visa was only launched recently and there isn’t a lot of official guidance yet. Accordingly, it’s to be seen how this condition will exactly work out in practice.

$10.000 Refundable Deposit

Furthermore, you need to make a financial commitment by making a refundable deposit of $10.000.

You’ll make the deposit with DK Bank, the official partner of the program.

However, they will not just hold it but convert it into TER, a gold-backed token on the Solana blockchain.

That Bhutan promotes cryptocurrencies this way might be surprising to you.

However, Bhutan holds significant reserves of Bitcoin. They mine BTC because they can use low-cost hydroelectric energy.

When you leave Bhutan you’ll receive back your deposit of $10.000. So, it’s just a sort of security deposit. It’s even possible to receive the underlying physical gold instead of USD if you’d want.

Application Process for the Bhutan DNV

Let’s have a look at how the application process looks like.

The first step is to file your initial application via the website DigitalBhutan.

Here, you’ll have to share the following details:

Next up they will ask you for more information about your personal situation to see if you meet the application requirements.

After receiving your initial approval, you’ll have to open an account with DK Bank in order to process your deposit.

Furthermore, you’ll have to pay your annual visa fee.

The whole application process from start to finish is online.

After completing all of this, you’ll receive your formal approval which you can use to travel to Bhutan.

Once you arrived in Bhutan you’ll still have to register with the local authorities of the place where you will be staying.

Validity & Renewals of the Digital Nomad Visa in Bhutan

The digital nomad visa in Bhutan is valid for one year.

Nevertheless, you have the option to renew for a second year as long as you keep meeting the requirements.

Cost and Timeline for the Visa Application

The cost of the Bhutan DNV is $2.800 for the one year visa.

In case you want to renew, you’ll pay the same fee again.

Upon application you are informed that the initial approval should be granted within 48-72 hours.

However, after approval you still need to complete the necessary steps like opening the bank account and make the deposit and get your formal approval.

Bridge Crossing River in Bhutan

Tax Considerations for Digital Nomads in Bhutan

The guidance on the Bhutan digital nomad visa states that ‘Digital Nomad Visa holders are generally taxed only on income sourced within Bhutan, not on global foreign earnings.’

Unfortunately, it’s not clear what this means in practice because it doesn’t define when income is sourced in Bhutan.

Under one interpretation income is deemed to be sourced locally when it comes from local clients.

While in more wider interpretation it’s sufficient if you perform the work from Bhutan, irrespective of where your clients are located.

In this second case, you would owe taxes in Bhutan on the income you generate while working from there.

How’s Buthan for Digital Nomads?

Bhutan is for sure not the typical digital nomad destination. And, this visa won’t change that.

However, it’s an interesting alternative for people who wanted to visit the country in any case. By applying for the Bhutan digital nomad visa you can really immerse yourself in the country and stay there long-term.

The internet infrastructure is still developing in Bhutan so if you plan to spend time in more rural parts you might struggle a bit with your connectivity.

However, if you are looking for a place to escape from the busyness of every day life or just want to experience the authenticity of Bhutan for an extended period of time, the nomad visa offers a great opportunity to do so.

Work With Me

Reach out if you need assistance with planning your international lifestyle as a digital nomad.

FAQ about the Bhutan Digital Nomad Visa

Let’s have a look at some Frequently Asked Questions about the Bhutan DNV.

Can I Live Anywhere in Bhutan?

The Bhutan digital nomad visa is administered by the special economic zone of Gelephu Mindfulness City. However, it allows you live anywhere in Bhutan.

Do I Have to Pay the Sustainable Development Fee?

As a visitor of Bhutan you normally have to pay a Sustainable Development Fee of $100 per day per person. This fee is waived under the Bhutan digital nomad visa.

However, it’s not clear if this waiver is unconditionally or only applies when you stay in Gelephu Mindfulness City. In this case, you might still be on the hook for the fee if you stay in other parts of the country.

Belgium Tax Residency: Rules, Rates and How to End It

In this article we’ll dive into the details about Belgium tax residency and maybe more important we’ll also discuss how to end your tax residency there.

Tax Residency in Belgium at a Glance

Belgium Tax Residency

Tax Rules and Rates in Belgium

Let’s have a look at the different tax rules and rates you’ll have to deal with in Belgium.

Tax Residency in Belgium

The first element is the criteria for tax residency. In other words, in which cases do you qualify as a tax resident of Belgium and do you have to pay tax there.

You qualify as a Belgian tax resident if you meet one of the following criteria:

Both criteria take a subjective approach and leave a lot of room for interpretation depending on your particular situation.

Belgian Personal Income Tax

Belgium levies taxes on your worldwide income.

So, also if you have income from abroad, you need to include this in your Belgium tax return.

However, depending on the situation, you might be able to claim tax relief for it based on the provisions of a double tax treaty.

As a Belgian tax resident, you’ll have to pay personal income tax at progressive rates:

These are the general rates that apply for all income unless specified otherwise. They are also updated annually so you can find the most recent numbers on the website of the Ministry of Finance.

For dividend and interest income, there is separate rate of 30%. Yet, in some cases a lower rate can apply.

Belgium didn’t have a general capital gains for a long time. Nevertheless, the new government plans to introduce a general capital gains tax for financial assets in 2026. The tax rate would amount to 10%, notwithstanding some exemptions and special regimes.

The capital gains tax would also apply when you move out of Belgium but sell any financial assets within 2 years after leaving.

The aforementioned new capital gains tax will also apply to cryptocurrencies.

Nevertheless, in case your investment qualifies as speculative you could even end up paying 33% in tax. For professional traders, the progressive tax rates apply.

Social Contributions in Belgium

Social contributions differ for employees and self-employed individuals.

In case of an employee, both the employer and the employee will have to pay part of the social contributions:

The employer will automatically deduct the contributions from your gross salary.

Self-employed individuals are responsible themselves to pay all the social contributions calculated on their net income after deductions.

The following rates apply:

Company directors fall under the provisions for self-employed individuals.

Belgian Corporate Income Tax

Companies in Belgium pay a standard rate of 25% in corporate tax.

However, small and medium companies can benefit of a reduced rate of 20% on the first 100.000 EUR in profit if they meet certain requirements.

Options to Reduce Taxes in Belgium

As you noticed by now, taxes and social contributions quickly add up in case of Belgium tax residency. It’s not unusual to pay more than 50% in taxes and contributions combined.

So, let’s look at some options to potentially lower your tax burden.

Expat Tax Regime

If you move to Belgium because you are hired from abroad for a specific job you might be able to benefit from the expat tax regime.

Under the expat tax regime, you can receive up to 30% of your income as a tax free allowance (up to a maximum of 90.000 EUR).

In order to qualify, you’ll have to meet some conditions:

Your employer needs to apply for the expat regime within 3 months after you start your work and the regime is valid for five years. After these five years you can extend for another three more years.

Apart from the allowance, you will remain subject to to the standard tax rules and social contributions.

This is a change from the old expat regime where there were some additional benefits.

Company Setup

A common way to reduce taxes for self-employed individuals is to open their own company.

By doing this, they limit the progressive taxes and social contributions they pay as long as they take out a low salary from their company.

The company can distribute their profit after tax as a dividend distribution which is subject to a lower and fixed income tax rate.

In case of small companies, a reduced dividend tax rate of 18% (15% till 1 April 2026) can apply if you meet certain conditions.

This is a common practice for self-employed individuals or people with a management function.

Tram Antwerp Belgium

How to End Tax Residency in Belgium

If you want to end your tax residency in Belgium, you’ll need to cut down on your connections in Belgium.

This includes the following:

At the same time you’ll have to inform your municipality that you’re moving out.

Upon deregistration they’ll hand you a document called Model 8 confirming your deregistration. You’ll need this document if you want to register with the Belgian consulate or embassy abroad if you move to another country.

Furthermore, you’ll also have to file your final Belgian tax return.

This tax returns covers the period from the 1st of January till your date of deregistration. Income made after your deregistration does in principle fall outside the scope of Belgian taxes.

How is Belgium for Digital Nomads?

Belgium offers a stable lifestyle for digital nomads. It has good public healthcare, decent infrastructure and good internet speeds.

However, just like in most Western countries the cost of living has been going up in the past few years making it less affordable. It also doesn’t have a digital nomad visa, making access for non-EU/EEA citizens harder.

Furthermore, if you are looking for a place with a sunny climate, you might want to look somewhere else.

Finally, it’s no secret that Belgium has one of the highest taxes in the world so the convenient lifestyle comes at a significant cost.

Let Me Help You With Your Tax Setup

Are you planning to move to Belgium and you need assistance in order to minimize the tax consequences?

Or, maybe you had in enough of giving all your money to the Belgian government and you are looking for a way out?

In all these cases, you can reach out and I’m happy to assist!

Romania Digital Nomad Visa: Full Guide [2026]

The Romania Digital Nomad Visa is a competitive option if you’re looking to acquire a digital nomad visa in Europe.

Overview of the Romanian Digital Nomad Visa

Romania Digital Noamd Visa

Romania Digital Nomad Visa Requirements

In order to apply for the Romanian digital nomad visa you need to meet certain requirements:

Application Process for the Romanian DNV

Let’s have a closer look at the visa requirements for the Romanian digital nomad visa.

Check Visa Requirements Romania Digital Nomad Visa

As a first step you want to make sure you actually meet the requirements for the digital nomad visa in Romania.

This means:

Gather Documentation

Once you made sure you meet these requirements, you’ll now have to gather proof of this:

When a document needs to be translated to Romanian this needs to be done be an authenticated translator.

The Romanian authorities always have the right to request additional documents on top of those mentioned above.

You can find more details about the documentation requirements on the website of the Romanian Ministry of Foreign Affairs.

File Application Romanian DNV

You will need to file your application online via the eVisa Portal of the Ministry of Foreign Affairs.

Then your application will be directed to the Romanian embassy or consulate of your place of residency.

In most cases, you’ll also have to visit the embassy or consulate in person afterwards.

Therefore, it’s not so easy to apply while already being in Romania or from any other random country while traveling.

On average, it takes the Romanian authorities between three to six weeks to review your application.

Apply for Temporary Residency Permit in Romania

After approval of your visa you are ready to enter Romania.

Your initial visa will only be valid for 90 days and once you are in Romania you’ll actually have to convert it to a temporary residency permit.

It takes around 2-4 weeks to receive your residency permit.

Validity & Renewals of the Digital Nomad Visa in Romania

The digital nomad visa in Romania has a relative short validity compared to many other nomad visas.

It’s only valid for six months.

However, if you keep meeting the requirements, you can renew the visa.

You can renew for additional stints of six months up to a total of three years.

The initital validity is set to six months in order to align with the tax rules. You can find more information about this below.

Nature in Romania

Cost and Timeline for the Romania Digital Nomad Visa

The cost for the application is €120. However, this isn’t the full cost as you’ll also have to pay for the residency permit once you arrived in Romania.

Furthermore, you’ll also have to budget expenses for translation and apostille of your documents. And, potentially, the fees of a visa agent if you need help.

The timeline for the application will depend on how quick you can get your hands on the necessary documents.

After applying, you should normally receive your visa within 3-6 weeks.

Once you have the visa, you can already enter Romania although you still need to complete the final steps on the ground.

Tax Considerations for Digital Nomads in Romania

The Romanian DNV is only valid for six months initially.

Accordingly, you don’t qualify as a tax resident of Romania.

Therefore, you won’t have to pay any taxes or contributions to Romania.

However, if you renew your nomad visa and stay longer you will trigger tax residency in Romania.

Consequently, the normal tax rules will apply to you.

You can learn more about what this means in practice in this article about tax residency in Romania.

How’s Romania for Digital Nomads?

Romania is a good option for nomads looking for value-for-money options:

Work With Me

Do you need assistance with your international lifestyle as a digital nomad?

Reach out if you want to use my years of experience assisting nomads and remote workers from diverse backgrounds!

FAQ about the Romanian Digital Nomad Visa

Let’s have a look at some Frequently Asked Questions about the DNV in Romania.

Can I Apply from Anywhere?

Yes, you can apply from anywhere because you have to apply via the eVisa Portal.

However, the Romanian embassy or consulate for your country of residency will manage your application and will often require a visit in person.

Therefore, you need to take this into account when you want to apply.

Do I Become a Tax Resident in Romania with the Romania Digital Nomad Visa?

Just obtaining the Romanian digital nomad visa doesn’t automatically make you a tax resident.

The visa only allows you to stay up to six months in Romania which won’t trigger tax residency.

Nevertheless, when you decide to renew your visa, you will qualify as a tax resident and will have to pay taxes in Romania on your worldwide income.

Can I Bring My Family?

Yes, you can bring your family but they need to apply for a separate visa for family reunification as they are not automatically included in the digital nomad visa.

Indonesia Digital Nomad Visa: 2026 Full Guide

The Indonesia Digital Nomad Visa or Remote Work Visa (E33G) allows you to live and work from Indonesia.

As many nomads flock to Bali, it’s the ideal solution if you want to stay there long-term without having to rely on visa runs or less suitable visa alternatives.

Overview of the Indonesian Digital Nomad Visa

Indonesia Digital Nomad Visa

Indonesia Digital Nomad Visa Requirements

In order to apply for the digital nomad KITAS (temporary residency stay permit card) in Indonesia you need to meet multiple requirement:

You can find more information on the official website of the Ministry of Immigration and Corrections.

Application Process for the Indonesian DNV

Let’s have a closer look at the application process for the Remote Worker KITAS.

Check Visa Requirements Indonesia DNV

Like with any digital nomad visa the first step is to make sure you meet all the eligibility criteria. If you don’t, you wont be able to get the visa.

Hereby a reminder of the visa requirements:

When you work with a local visa agent, they will verify the requirements together with you.

Gather Documentation

After you made sure you meet the eligibility criteria, you need to gather the necessary documentation to proof this:

Provide Documentation to Sponsor and Application

After gathering the necessary documents, you can provide these to your sponsor.

Your sponsor will verify the documents to make sure everything is there and nothing is missing in order to ensure a smooth application.

The visa agency will also file the application for you after you paid their fees and the government fees.

It’s important to note that you can apply both from within Indonesia (onshore application) as from abroad (offshore application).

Activation E33G KITAS

After obtaining your E33G KITAS you still need to activate it.

If you made an offshore application, you need to travel to Indonesia within 90 days. After entering the country you can obtain your local residency permit.

In case you made an onshore application, you need to convert your current visa to the Remote Worker Visa and obtain your local residency permit through a change in immigration status.

Nevertheless, it’s important to note that you can’t use this option if you are on a tourist visa on arrival. In that case, you’ll have to briefly leave Indonesia an reenter again.

Validity & Renewals of the Digital Nomad Visa in Indonesia

The E33G visa is valid for one year. However, you can renew it up to five years. This allows you to stay in Indonesia for up to 6 years in total.

Cost and Timeline for the Visa Application

The government fee for the E33G visa is IDR 7.000.000 (around €350). However, in order to apply you need a local sponsor and cover some smaller miscellaneous costs.

Therefore, you can expect to pay somewhere between €700-1.000 for the whole process. Renewals might be slightly cheaper.

The timeline for completing the process will differ depending on whether you apply from within Indonesia or abroad.

Local applications take around 14 business days while applications from abroad can be completed in as little as 7 business days on average.

Tax Considerations for Digital Nomads in Indonesia

It seems to be a common misconception that Indonesia has special tax rules or exemptions for digital nomads. Unfortunately, this isn’t the case.

Therefore, you are subject to the general tax provisions just like any other person living in Indonesia.

Accordingly, you qualify as a tax resident if you:

If you stay long-term in Indonesia and applied for a Remote Worker Visa, it’s highly likely you’ll meet at least one of these criteria.

Consequently, you’d become liable to taxes in Indonesia on your worldwide income.

This often comes as a surprise to many digital nomads.

If you want to learn more about how this can affect you I urge you to read my article on tax residency in Indonesia.

Indonesia Digital Nomad Meetup

How’s Indonesia for Digital Nomads?

Indonesia – and Bali more specifically – remains one of the hotspots for digital nomads from all around the world.

You’ll find a different vibe in different areas depending what you’re looking for. From partying and nightlife to meditation and peaceful nature. The choice is yours.

Even before Indonesia launched its digital nomad visa, many digital nomads and remote workers made Indonesia their home base.

Yet, the struggle was always the visa situation. You had to do visa runs or look for another visa setup (e.g. through business incorporation) which were far from ideal.

The digital nomad visa Indonesia solves this issue. Yet, you shouldn’t be ignorant about the potential tax consequences.

Work With Me

Over the years I have assisted hundreds of nomads. Feel free to reach out if you need help with your (tax) planning

FAQ about the Indonesian Digital Nomad Visa

Let’s have a look at some Frequently Asked Questions about the Indonesian digital nomad visa.

Does the Remote Worker KITAS Make Me a Tax Resident in Indonesia?

Obtaining the Remote Worker KITAS doesn’t automatically make you a tax resident but it does increase your chances of doing so.

You qualify as an Indonesian tax resident if you:

Applying for a long-term visa like the Remote Worker KITAS will definitely impact the assessment of this last point. Furthermore, it enables you to potentially also meet any of the other criteria.

Can I Bring My Family?

The Indonesia digital nomad visa is only valid for the person applying for it and doesn’t include family members. However, after obtaining the visa, you can sponsor your close family members to get their own visa to join you.

So, you first need to apply for your own KITAS and after that you can sponsor your family members.

In case your family members (e.g. partner) meet the criteria for the Indonesia DNV they can also apply on their own for the DNV itself.

Do I Pay Tax on Foreign Income in Indonesia?

If you qualify as tax resident of Indonesia, you have to pay tax on your worldwide income.

Therefore, we can confirm that the narrative that you don’t have to pay tax on foreign income or as a digital nomad is not correct.

Indonesia Tax Residency: Complete Guide [2026]

If you’re a digital nomad who spends a lot of time in Indonesia you need to be aware of the rules regarding Indonesia tax residency.

After speaking to a lot of clients, I see there are many misunderstandings about what this means in practice.

Overview of Tax Residency in Indonesia

Indonesia Tax Residency

Tax Benefits of Being a Tax Resident of Indonesia

Indonesia isn’t really a tax haven.

It applies worldwide taxation and has progressive income tax rates.

Opening a company in Indonesia could make sense though although there are still more tax efficient options out there.

Taxes in Indonesia

Let’s take a closer look at the different taxes that can apply to you if you have your Indonesia tax residency.

Personal Income Tax Rates

First of all, it’s important to note that as an Indonesian tax resident you have to pay tax on your worldwide income.

I often hear stories from nomads who claim to know that they shouldn’t pay tax because they only work for foreign clients. Unfortunately, this is completely wrong.

Indonesia does tax your income irrespective if it comes from a local or foreign source.

Indonesia applies progressive tax rates:

These tax rates apply to all income unless stated otherwise.

Types of income that fall under these rates are professional income, capital gains and dividends from foreign companies.

Dividends from Indonesian companies are subject to a 10% final withholding tax.

However, dividends in general – both from local and foreign source – can be exempted from tax if reinvested in Indonesia and you obtain approval from the tax authorities.

Social Contributions in Indonesia

Social contributions are mandatory for employees working for local employers.

There are two types of contributions:

Company directors who don’t receive a salary don’t have to pay social contributions.

If you do receive a salary as the director, the same rates as for employees apply.

Freelancers do have to pay social contributions but can decide between different categories themselves.

The highest category for freelancers only requires a payment of 150.000 IDR per month.

Indonesian Corporate Tax Rates

The general corporate tax rate in Indonesia is 22% on their profit.

Nevertheless, special rates and regimes apply for small companies (i.e. companies with a turnover up to 50 billion IDR).

Small companies only pay 11% on their taxable income coming from their first bracket of turnover up to 4,8 billion IDR.

An any income above they pay the normal tax rate of 22%.

Furthermore, Indonesia also offers a final tax regime for micro-businesses (i.e. businesses with a turnover up to 4,8 billion IDR). They can pay tax on their turnover instead of on their profit for a certain period of time. The applicable rate is 0,5%.

Unfortunately, the law excludes businesses providing personal services (e.g. consultants). Therefore, it doesn’t apply to most digital nomads.

As already mentioned, an Indonesian company also has to withhold a withholding tax of 10% on dividends it pays out.

Requirements to Become a Tax Resident in Indonesia

You can become a tax resident in Indonesia in three ways:

It’s sufficient to meet one of the criteria to qualify as an Indonesian tax resident. Therefore, you can fairly quickly qualify as one.

Accordingly, many digital nomads spending there time in Bali and other places in Indonesia qualify as a digital nomad without realizing it or paying attention to the consequences.

Obviously, we all know the story that say that as a foreigner you don’t need to worry about taxes in Indonesia. This might have been true in the past but the Indonesian tax authorities are cracking down on this so it’s better to be safe than to be sorry.

Rice fields Bali Indonesia

How to Establish Tax Residency in Indonesia?

Let’s have a look at how you can establish tax residency in Indonesia.

Meet Tax Residency Requirements

The first step is to meet at least one of the three criteria for qualifying as a tax resident discussed above.

This means you need to spend at least 183 days in the country or have the intention to reside in Indonesia.

Obtain Tax Number

If you qualify as a tax resident it’s important to apply for a Tax Identification Number (NPWP) which you can get from the Directorate General of Taxes.

File Tax Return

If you qualify as an Indonesian tax resident and got your tax number you are ready to file your tax return (SPT Tahunan).

You need to file your tax return by 31 March for the previous financial year.

In the tax return you will need to report your worldwide income.

My Tax Perspective on Getting Tax Residency in Indonesia for Nomads and Expats

From a pure tax perspective, Indonesia tax residency is probably not in my list of best options.

The reason being that you’ll fairly quickly end up in the 30% tax bracket if you earn income on a Western level.

If you open a local company, you could lower that to around 20%. Yet, even for that rate there might be better options out there.

Nevertheless, if you spend significant time in Indonesia, you probably won’t have any other option than opting for tax residency in Indonesia.

How is Indonesia for Digital Nomads?

Indonesia – and especially Bali – is the cradle of digital nomads.

That’s no surprise as it offers something for everyone. Whether you are in a party mood and looking for an active nightlife or whether you look for the calmness of nature and meditation. Moreover, there are plenty of coworking and coffee shops to work from.

And, not unimportant, you get all of this at an affordable cost.

Furthermore, Indonesia now also has the Indonesia Digital Nomad Visa or Remote Worker KITAS. This visa enables you to stay up to six years in Indonesia so you don’t have to worry about visa runs anymore.

For all these reasons, it’s no surprise many digital nomads visit it or even set up their base there.

Need Further Help? Work With Me!

You want to see how tax residency in Indonesia impacts your situation or what could be a good alternative? Reach out!

Best Low-Tax Countries To Live In: How to Choose Beyond Just the Tax Rate

Many people reach out to me to ask about the best low-tax countries to live in.

Over the years I have assisted hundreds of digital nomads and expats with to put together a plan for their residency and tax strategy. I used all of that experience to write this article about the best low-tax countries to live in and what elements to take into account. Many people focus too narrowly on income tax alone while you want to understand the overall picture.

Reach out if you need personalized assistance!

Best Low-Tax Countries to Live In

Let’s have a look at some of the best low-tax countries to live in.

Best low-tax country to live in: Bulgaria

Bulgaria

The first country on our list is a country in Eastern Europe: Bulgaria.

Advantages:

Disadvantages:

Check out this article to learn more about tax residency in Bulgaria.

Cyprus

Another European country on the list is the island of Cyprus.

Advantages:

Disadvantages:

You can learn everything about tax residency in Cyprus here.

Paraguay

Paraguay is an up-and-coming place for digital nomads to establish tax residency.

Advantages:

Disadvantages:

Check out this article about tax residency in Paraguay to read all the details.

Wat Arun in Bangkok Thailand

Thailand

Thailand has been a favorite amongst digital nomads for years.

However, what many people don’t know is that with the right setup the country also offers opportunities from a tax point of view.

Advantages:

Disadvantages:

In this article you can read more about how tax residency in Thailand works.

Turkey

Many nomads probably have had a layover at some point in Istanbul. Yet, more and more also take the time to explore the city and the wider country of Turkiye.

Advantages:

Disadvantages:

Here you can read how to qualify for the tax benefits under tax residency in Turkey.

Best Countries with Zero Income Tax

If you don’t want to pay any tax at all, you can focus your search more on countries with zero income tax.

Yet, to be fair, only the first one has a big digital nomad community.

The other two are still feasible options but rather for digital nomads with a higher net worth.

Skyscrapers in Abu Dhabi UAE

United Arab Emirates

The UAE is the clear favorite in this list.

You can find a list of the advantages and disadvantages for the United Arab Emirates.

Advantages:

Disadvantages:

You can read this article if you want to learn more about tax residency in the UAE.

Monaco

The small city-state of Monaco lays on the Mediterranean coast surrounded by France.

Advantages:

Disadvantages:

Bahamas

Bahamas

The Bahamas are a group of islands in the Atlantic Ocean in front of the coast of the US and Cuba.

Just like some of the other Caribbean islands, it offers a tax friendly environment.

Advantages:

Disadvantages:

Key Elements You Should Consider that Determine Your Tax Outcome

If you plan to reduce your tax burden and keep more money for your own, you need to take into account multiple variables.

Too often clients reach out to me thinking they found the perfect solution with no or low income taxes. Yet, only to realize that if I give them the full picture they missed some important elements.

Therefore, for me a low tax country is a country where your overall tax burden including all different kind of taxes on your income is low.

Sole Focus on Personal Income Tax

The first mistake I often see is people focus only on the personal income tax rate without giving any attention to social contributions.

In most countries, you will also have to pay social contributions as a percentage of your professional income.

So, to get a good understanding of your take home pay you need to take both in consideration.

Not Considering Dividend Tax

A similar mistake happens when nomads look into setting up a company.

Their sole focus is the corporate income tax rate.

Nevertheless, in order to access and spend your money, you need to get it out of your company. When you take it out as a dividend, you’ll pay withholding or dividend tax.

Therefore, you need to add up the corporate tax and the dividend tax to get your actual total tax burden.

Wrong Understanding of Territorial Tax Systems

Many nomads read online about territorial tax systems and think it’s a simple solution for paying less or even no tax.

Territorial tax countries exempt foreign source income. Many people seem to think that as long as you work for foreign clients or they pay you from abroad, it’s sufficient to qualify.

However, just like with all other tax rules, each country has its own interpretation on what qualifies as foreign income.

In many cases, you’ll actually still have to pay tax on the income if you operate your business from within the country or work from there.

Now Knowing the Rules About Management & Control and Permanent Establishments

Opening a company in a low-tax country is one thing, avoiding taxes in other countries is another one.

If you open a company abroad but you consistently run it from another country that last country can still tax the profits of your company.

The reason for this are the international tax rules regarding management and control on the one hand or permanent establishments on the other hand.

On top of this, many countries started introducing all kinds of anti-abuse measures to still come after your offshore company if your sole reason is tax optimization.

Flexible Tax Residency Criteria

You also want to compare the criteria to obtain tax residency in the first place.

In many Western countries, just having sufficient ties (e.g. address, business registration, bank account) with the country can be enough to qualify as a tax resident. While many developing countries will rather focus solely on the amount of time you spend there.

Therefore, you might have to sacrifice a lot of your time and spend it in that country to benefit from its lower tax rates.

If you want to maintain maximum flexibility, you should consider having your tax residency in a country with flexible tax residency requirements.

Cost of Living

Finally, you also want to consider the change in your cost of living that comes with optimizing your taxes.

Everyone knows that Monaco is a tax haven. Yet, that doesn’t mean that it is a good choice for everyone. The reason: the increased cost of living will just make your tax savings disappear like melting snow.

Most nomads will be better off opting for a country with a lower cost of living while paying some taxes.

What Else to Consider When Choosing Where to Live

Many of us became a digital nomad in order to improve our lifestyle. Therefore, this is probably one of the most important elements to take into account when putting together your tax strategy.

Locking yourself up in a country for six months per year just because it has low taxes won’t be a sustainable long-term solution if you hate the place.

Accordingly, we always look for opportunities that align tax benefits with your lifestyle.

Moving Won’t Fix Your Taxes Unless Your Setup Is Right

If you want to improve your tax structure, you need to take into account your overall lifestyle and setup.

Just pulling one string, might not be sufficient to set you up for success. Even more so, it could only make things worse if it doesn’t fit in your overall plan.

Get in touch if you need advice specifically tailored to your situation!

FAQ on Choosing Low-Tax Countries to Live In

Let’s now have a look at some Frequently Asked Questions about choosing low-tax countries to live in.

What are the Trade-Offs of Living in Tax Havens?

There are multiple trade-offs of living in tax havens.

First, many of these countries will have a certain minimum physical presence requirement for tax residency. Therefore, you better like the place as you’ll have to spend significant time in the country.

Second, many tax havens often have some of the highest costs of living. This is simply because many wealthy individuals want to move there which drives up prices.

Do I Need Tax Residency to Benefit from Low-Tax Rules?

You don’t need tax residency to benefit from low-tax rules but it’s probably the best long-term solution.

As a digital nomad, it’s realistic that you live all over the place. Therefore, you might not really qualify as a tax resident of any of the countries you spend time in. Consequently, you could not have a tax residency anywhere.

Yet, this comes with some practical challenges regarding banking etc. Furthermore, you might get some questions down the line about the origin of your funds.

Therefore, if you want peace of mind, a long-term solution could be to just establish tax residency in a country with low or no taxes.

Is it Legal to Live in a Zero-Tax Country as an EU Citizen?

Yes, it is legal to live in a zero-tax country as an EU-citizen.

Nevertheless, you want to make sure that you follow all the rules when leaving your home country.

Moreover, you need to make sure that you also follow all the criteria of your country of destination to qualify as a tax resident there in order to stay out of the hands of the tax authorities of your home country.

Furthermore, some countries (e.g. Spain) have specific anti-abuse measures in place whereby they can still claim taxes from you for some years if you move your tax residency to a zero-tax country.

Slovenia Digital Nomad Visa: 2026 Full Guide

The Slovenia digital nomad visa is one of the newest additions to the list of nomad visas.

In this article, we’ll discuss the requirements, how to apply and how to avoid some common pitfalls.

Need help optimizing your taxes? Contact me!

Overview of the Slovenian Digital Nomad Visa

Get the Slovenia Digital Nomad Visa and visit Lake Bled

Slovenia Digital Nomad Visa Requirements

In order to apply for the Slovenia digital nomad visa you need to meet certain requirements:

Application Process for the Slovenian DNV

Let’s have a closer look at the application process for the Slovenian digital nomad visa.

Check Visa Requirements DNV Slovenia

First, check if you meet the visa requirements of the Slovenia digital nomad visa.

Hereby a reminder of the criteria:

If you don’t meet these requirements, you can save yourself the hassle of applying as your application won’t be succesful.

Gather Documentation

In order to proof that you meet the eligiblity criteria you will have to gather the necessary documents:

File Application Slovenia Digital Nomad Visa

After ensuring you meet the requirements and gathering the necessary documentation to prove it, you can now hand in your application.

You can file your application in two ways, depending on whether you are already in Slovenia or not:

Always make sure to contact the respective authority upfront in order to check if you need to make an appointment or if you can just show up.

Moreover, in the future there would be the possiblity to file your application through an online portal but this option is not available for the time being.

Validity, Renewals and Limitations of the Digital Nomad Visa in Slovenia

The Slovenia digital nomad visa is valid for one year and is not renewable.

Nevertheless, you can reapply for a new visa after a waiting period of six months abroad.

Therefore, the digital nomad visa in Slovenia is only a temporary residence permit for digital nomads and doesn’t allow you to convert it to permanent residency or citizenship.

If you want to stay longer than one year in Slovenia, you’ll have to apply for another type of visa during your stay in the country.

However, the Slovenian DNV does allows you to add family members like a spouse or dependents via family reunification. Your family members are also not allowed to work for a local business just like yourself.

Costs and Timeline for the Visa Application

As you can apply from different places, the exact costs will depend on the location you file your application. Yet, you have to budget for total fees of €100-150.

The exact timeline for receiving the visa will depend on the workload of the Slovenian administration and whether or not your application needs any additional clarification.

Yet, you can expect to receive your visa within 30 to 60 days.

Tax Considerations for Digital Nomads in Slovenia

You qualify as a Slovenian tax resident if you meet one fo the following criteria:

If you apply for the digital nomad visa which is valid for 12 months, it’s likely you spend sufficient time in the country to meet the first criterium.

Furthermore, in some cases you could also meet the second criterium.

Therefore, you could end up qualifying as a Slovenian tax resident according to the local tax laws.

Given that the digital nomad visa was only released in November 2025, it’s currently unclear if the tax authorities also plan to tax foreign digital nomads on the DNV.

If that happens, a possible way out could be to invoke the double tax treaty between Slovenia and your home country.

How’s Slovenia for Digital Nomads?

Slovenia is probably not your typical destination. Yet, by introducing the digital nomad visa, it tries to persuade more nomads to explore the country.

Furthermore, the following facts about Slovenia might interest you:

If you want to learn more about Slovenia you can always visit the official travel guide for Slovenia.

Nature in Slovenia

Work With Me

Do you need help with shaping your international lifestyle as a digital nomad?

Reach out if you want to fall back on my years of experience of helping digital nomads of all backgrounds.

FAQ about the Slovenian Digital Nomad Visa

Let’s now have a look at some Frequently Asked Questions about the Slovenia digital nomad visa.

Is Slovenia in the Schengen Area?

Slovenia is part of the Schengen Area.

Therefore, once you have your Slovenia digital nomad visa you can easily travel throughout the whole Schengen Zone without any border checks.

Nevertheless, please note that you still have to limit your time in all the other Schengen countries combined to 90 days every 180 as the DNV doesn’t allow you to settle in those countries.

Can I Bring My Family?

You can bring your family via the immediate family reunification procedure.

Your spouse or dependents can join you in Slovenia and will get a residency permit with the same validity of the DNV of the applicant.

Nevertheless, don’t forget that just like the DNV applicant him-/herself, the family members are not allowed to work for a local business or clients.

Can I Reapply after the Visa Expires?

You can reapply after the visa expires but there is a waiting period of 6 months.

Accordingly, you can stay in Slovenia for a maximum of 12 months. After that you need to leave the country for at least 6 months before you can put in a new application.

Does this Visa Make Me a Tax Resident?

The Slovenian digital nomad visa can make you a Slovenian tax resident. Whether or not this will be the case will depend on your situation.

If you spend more than 183 days in Slovenia, you qualify as a Slovenian tax resident. Yet, if you still qualify as a tax resident of your home country, you could use the double treaty between the two countries to avoid tax residency in Slovenia.

Cyprus Non-Domicile Regime: Key Facts And When To Consider It

The non-domicile regime Cyprus is an important opportunity for foreign investors who want to optimize their tax setup.

If you need help with optimizing your tax setup, reach out to me!

What is the Cyprus Non‑Domiciled Regime (Non‑Dom)

The Cyprus non-domiciled regime is one of Europe’s most attractive tax regimes for individuals with an international lifestyle.

The reason for this is that tax residency in Cyprus allows you to avoid tax on most foreign passive income (e.g. dividends and interest).

Furthermore, you don’t have to pay the Special Defence Contribution (SDC) which applies to different sorts of income from domiciled individuals.

Individuals domiciled in Cyprus do have to pay tax and SDC on their worldwide income.

Non-domicile regime Cyprus

Who Qualifies as a Non‑Dom in Cyprus

You can qualify as a non-domiciled person in Cyprus if you meet two criteria:

So, as long as your domicile is not in Cyprus you are good to go.

Many people mix up domicile with tax residency. Yet, the two are different concepts although they both have tax implications.

There are two ways how you can become a tax resident in Cyprus:

Definitely in case you opt for the second option it’s important that you keep the necessary proof of meeting the criteria.

In order to reap the benefits of the non-domiciled regime you need to qualify as a tax resident of Cyprus while also meeting the criteria for not having your domicile in the country.

Yet, most foreigners moving to the country will qualify for the non-domicile regime Cyprus.

Tax Benefits of the Non‑Dom Regime

If you have your domicile in Cyprus, you have to pay a Special Defence Contribution on certain types of income:

SDC replaces income tax for dividends and interest income.

Accordingly, the main benefit that non-domiciled individuals have is that they get an exemption from the SDC payments.

Consequently, individuals under the non-domicile regime don’t pay any tax on dividends or interest.

Furthermore, Cyprus doesn’t have a capital gains tax except for local real estate.

Nevertheless, there is a General Health System (GHS) contribution of 2,65% on passive income like rent, dividends and interest.

Amphitheater Cyprus

How to Become a Tax Resident in Cyprus and Get the Non‑Dom Status

In order to benefit from the non-domicile regime Cyprus you need to qualify as a Cypriot tax resident first. Let’s check out how to make that happen.

Meet Tax Residency Requirements

In order to become a tax resident in Cyprus, you need to meet one of the criteria for tax residency discussed before:

Register with Tax Authorities

Now you can register online with the Cypriot tax authorities via the official website TaxForAll.

You can create a new account there. In the process, you’ll have to share some personal details and documents. One of the documents you need to upload is your Registration Certification from the immigration office (‘yellow slip’ or ‘pink slip’).

Getting Non-Dom Status in Cyprus

Check if you meet the eligibility criteria for the non-dom status. As a foreigner this means you can’t have been a tax resident of Cyprus for 17 out of the last 20 years.

Once you are registered with the Cypriot Tax Department, you can claim your non-dom status upon filing your tax return.

Yet, you won’t get any certificate to prove your non-dom status.

Maintaining Cypriot Non-Dom Status

The requirements for maintaining your non-dom status in Cyprus are similar to the ones for getting it in the first place:

So, if you do everything right, you could loose your non-domiciled status only by having been a tax resident of Cyprus for 17 out of the last 20 years.

Therefore, you can benefit from it for quite a while before losing your beneficial status.

Request Tax Residency Certificate

Finally, you can obtain a tax residency certificate confirming your tax residency in Cyprus.

In order to get this certificate you will need to fill out the application form and add any relevant documents.

Is Cyprus Non‑Dom Status Right For You?

The non-domicile regime Cyprus is ideal for individuals who want a flexible tax residency that doesn’t tax foreign investment income.

Yet, even if your main income source is professional income, Cyprus is still worth considering.

If you open a company in Cyprus, you can benefit from their flat 15% corporate tax rate. This is one of the lowest rates in Europe.

Get in touch if you want to discuss if Cyprus is the right fit for you or if you want to explore other alternatives.

Best Digital Nomad Visa (And How To Choose One)

If you like to slow travel and stay longer in a particular country, you might have to revert back to longer stay visas. In this case, you can first look if the country offers a digital nomad visa.

In this article, we’ll look at the best digital nomad visa and how to determine when a digital nomad visa is a good option.

Top Countries with the Best Digital Nomad Visas

We’ll make a list of the three best digital nomad visas for each continent.

We’ll look into the duration of the visa, if you can extend and what the tax consequences are. In this way, you can see if you can optimize your taxes by using these digital nomad visas.

Furthermore, I linked to additional resources like dedicated articles or official websites.

In many of those countries I’ve also spent time myself and did extensive research about it.

Best Digital Nomad Visa in Europe

A vast amount of European countries started to introduce a digital nomad visa program.

Furthermore, many countries also don’t have a specific digital nomad visa but some other visa that is attainable for digital nomads (e.g. white card for freelancers).

Yet, specifically for the purpose of this list, we focused only on visas linked to remote work.

Best digital nomad visa Europe: Malta

1. Malta

You check all the details for the Digital Nomad Visa Malta in my dedicated article.

2. Cyprus

You can find more information about the digital nomad visa in Cyprus on the official website.

3. Romania

You can apply online for the DNV via the official Romanian e-visa website.

Best Digital Nomad Visas in Americas & Caribbean

The Americas and Caribbean include many countries which are popular with digital nomads. Especially if you need to work US hours, exploring this part of the world can be convenient.

Best digital nomad visa Americas: Brazil

1. Costa Rica

2. Brazil

You can check the official website of the Brazilian Ministry of the Exterior for more information.

3. Colombia

You can learn more about the Colombian digital nomad visa here.

Best Digital Nomad Visas in Asia

Asia and South East Asia in particular is an all time favorite for many digital nomads.

So, let’s have a closer look at the best digital nomad visas in Asia.

Best digital nomad visa Asia: Thailand

1. Thailand

Check out my dedicated article to learn more about the Destination Thailand Visa.

2. United Arab Emirates

Check out the official page about working remotely from Dubai to learn more.

3. Malaysia

You can find more information on the DE Rantau Digital Nomad Pass here.

Best Digital Nomad Visa in Africa

Africa is probably still the least visited continent by digital nomads. Y

et, as the infrastructure is improving more and more digital nomads are exploring Africa.

The African countries themselves also realized this and some of them started introducing digital nomad visas.

Best digital nomad visa Africa: Cabo Verde

1. Cabo Verde

Cabo Verde was my first destination as a fulltime digital nomad. Although is a less common destination, I don’t regret my stay there.

You can check out the official website regarding working remotely from Cabo Verde to gather more information.

2. Mauritius

You can apply for the Premium Visa online.

3. South Africa

I meet many clients from Europe who spend their winter in South Africa, Cape Town mostly. Nevertheless, you want to keep an eye open for the potential tax consequences.

Read this article if you want to learn everything about the South African digital nomad visa.

Key Factors to Evaluate a Digital Nomad Visa

The main element we took into account to assess which is the best digital nomad visa is to look at the tax consequences.

This is a rather objective criteria that allows us to compare the visas on their merits.

Whether or not a country offers a good lifestyle is also important. Yet, what this means in practice will differ from person to person. Some people look for budget friendly destinations while others might look for a luxurious lifestyle.

Common Steps for Digital Nomad Visa Applications

If you want to apply for a digital nomad visa you need to follow the correct procedure.

There is no general procedure to follow when applying for a visa. The reason for this is that each country has its own rules.

Nevertheless, we will discuss some common steps we see coming back with the best digital nomad visas:

FAQ

Let’s have a look at some Frequently Asked Questions about best the digital nomad visa.

What’s the Easiest Digital Nomad Visa to get?

The easiest digital nomad visa to get is the Thai Digital Nomad Visa.

It doesn’t have a minimum income requirement as you just show a bank balance of 500.000 THB and proof of remote work.

Furthermore, the application process is fairly easy and flexible on where you apply from.

Moreover, the visa is valid for five years so you once you got it you’re good to go for a while.

Can I Become a Tax Resident with a Digital Nomad Visa?

Yes, you can become a tax resident with a digital nomad visa.

Digital nomad visas concern immigration law while taxes are determined by the tax laws. Therefore, these are separate topics.

Some provisions regarding digital nomad visas contain specific exemptions or rules regarding taxes. However, in most countries the normal tax rules will apply to you if you stay there on a digital nomad visa.

In many cases, this means that if you genuinely plan to stay long-term in the country or build your base there, you can become liable to taxes.

Whether or not this is an interesting option will depend on the country in question.

Which Countries have Low Tax Rates for Nomads?

There are few countries that have low tax rates for nomads.

A first category of countries is those which have specific rules for people who obtained a digital nomad visa.

One such example, is the Malta Nomad Residency Permit. It provides for an exemption of taxes for the first twelve months. After this period, you pay a fixed tax rate of 10% on your professional income.

At the same time, there are some countries which offer beneficial tax rates in general. That means that as a digital nomad you can also benefit from them.

A good example is the United Arab Emirates. If you move there on digital nomad visa and qualify as a tax resident, you can benefit from the fact that they don’t levy personal income tax.

Malta Residence Program (TRP): Benefits, Tax Considerations And How To Apply

The Malta Residence Program (TRP) is an interesting residence program offering tax residency in Malta.

It’s also known under the name Malta Residency Program for EU nationals.

As of 1 January 2027 the Malta Residency Programme will be replaced the the Malta Individual Tax Programme. If you applied for the program before this date you can keep benefiting from it till 31 December 2031.

Overview of the Malta TRP (The Residence Program)

What is the Malta Residence Program

The Malta Residence Program (TRP) or Tax Residence Program allows EU/EEA/Swiss nationals to obtain a temporary residence permit in Malta while enjoying tax benefits.

The Tax Residence Program is the counterparty of the Global Residence Program (GRP) which is only open to non-EU/EEA/Swiss nationals.

Malta Residence Program (TRP)

Eligibility for the Residence Program TRP

In order to apply for the Malta Residence Program (TRP) you need to meet certain criteria:

Apart from these requirements, you also need to meet the housing condition.

For this you have two options:

Tax Treatment under the TRP

Regarding taxes there are three main benefits under the TRP.

Minimal Physical Presence

The first interesting point about the TRP is that you don’t need to spend any minimum amount of time in Malta to qualify as a Maltese tax resident.

This differs from the standard rules whereby you need to spend 183 days in Malta to qualify as a Maltese tax resident.

Flat 15% Tax Rate

Furthermore, any foreign remitted income is subject to a flat tax rate of 15%. Any income you keep abroad remains tax free.

If you know the normal tax rates are progressive and go up to 35% you see why this is interesting. These tax rates still apply to local Maltese income.

Nevertheless, there is a minimum tax of €15.000 per year.

Tax Free Foreign Capital Gains

For foreign capital gains, the deal gets even better.

Foreign capital gains are fully exempt from taxes, even if you bring them back into Malta.

Great if you’re about to make an exit or liquidate some of your investments.

Malta Residence Program Costs

The application fee for the Malta Residence Program is €5.500 (for Gozo and the south of Malta) or €6.000 (others).

Apart from the application fee you also need to budget for the service fees of your authorized representative (see below). The fees will depend on your situation but you need to account for a few thousand euros.

The Medina Malta

Application Process & Timeline

Let’s have a closer look at the application process and timeline.

Appoint Authorized Mandatory

The first step is to appoint an Authorized Mandatory to help you with your application.

All applications for the Malta Residence Program (TRP) need to go through an Authorized Mandatory. You can’t file the application on your own.

You can find a list of recognized Authorized Registered Mandatories on the website of the Commissioner for Revenue.

Prepare Application

Together with your Authorized Mandatory (ARM) you will prepare your application.

You will need the following documents:

If any of the aforementioned documents are not in English you need to add an official translation.

How long it takes to prepare your application will mostly depend on how quick you can provide the requested documentation. On average we see that this takes 2-4 weeks.

File Application & Pay Fee

If your application file is complete your representative can submit it with the Commissioner for Revenue.

Upon submitting your application, the application fee of €5.500-6.000 becomes due.

The Commissioner for Revenue will send you an Acknowledgement Letter confirming your application.

Due Diligence

Now the Maltese authorities will start their due diligence and review your application.

If you were transparent and shared all necessary information with your Authorized Mandatory, this shouldn’t cause any issues.

Nevertheless, you can expect the whole process to take 2-3 months.

Letter of Intent (LOI)

If the authorities approve your application they will issue you an LOI confirming the principal approval.

Now you need to complete the final steps of your application. The most important step you still need to take is to prepay the first annual minimum tax of €15.000.

The time needed to complete the final conditions of the LOI will differ but it mostly takes another 2-4 weeks again.

TRP Certificate

After completing the final outstanding points of your LOI, you’ll receive a certificate confirming you qualify for The Residence Program. This mostly takes just one to two weeks.

In addition to this confirmation, you can also request a tax certificate confirming your Maltese tax residency.

You should also not forget to pick up your residency permit / ID.

Obligations to Maintain the Residence

In order to ensure you keep qualifying for the TRP you need to file your annual tax return in time and pay the minimum tax.

Moreover, you need to make sure you keep meeting the eligibility conditions (e.g. qualifying property/rent).

Yet, there is no minimum stay requirement in Malta which offers you the flexibility you want as a digital nomad.

Comparison between the TRP and Other Residence Regimes in Malta

We already mentioned that the TRP is the EU counterpart of the Global Residence Program. So, if you are a non-EU/EEA/Swiss national you have to look at the GRP.

Yet, both programs basically offer the same benefits and have the same conditions. The difference is the target group.

If you’re a EU/EEA/Swiss national looking for an alternative for The Residence Program you can just move to Malta based on the freedom of movement.

In this case, you can still benefit from the Maltese non-dom regime which also offers tax benefits.

Strategic Considerations about the TRP

Let’s compare the pro’s and con’s of the Malta Residence Program (TRP).

Pro’s:

Con’s:

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Do you plan to move to Malta and you want to know how to optimize your taxes?

Or, maybe you are looking for a complete international tax strategy?

Reach out for assistance!

Best Tax Countries For Freelancers In 2026: How To Reduce Taxes The Right Way

Every day I get questions from clients about the best tax country for freelancers.

In this way, I have helped hundreds of digital nomads to improve their tax setup and save on taxes.

Reach out if you also need help with your international tax strategy!

Why Tax Residency Matters More Than Low Tax Rates

The best way to lower your taxes is by choosing the right tax residency.

What the best tax residency is will depend on the criteria that are important for you.

Some countries have flexible conditions to become a tax resident so you don’t have to spend too much time there. Others might have very low taxes or even no income tax at all.

Therefore, it’s always about finding a balance that works for you.

Case Study: How I helped Fiona Reduce Her Taxes

Fiona was a German client who reached out to help her with improving her tax setup.

She was still registered in Germany although she would only spend limited amount time there. She was mostly traveling through South East Asia.

We looked at different options but eventually we came to the conclusion that she actually would be happy to spend six months per year in Thailand. Not necessarily in one specific place but on various islands and the mainland.

With the Destination Thailand Visa she would be able to do this and consequently qualify as a Thai tax resident.

In Thailand, she would only have to pay tax on the money she would bring into the country. She budgeted for EUR 1.500 per month or EUR 9.000 for six months in total.

On this income, she would pay around EUR 300 in taxes in Thailand or around 3%!

And then we’re not even taking into account the remainder of her income would remain tax free as we would run her business through a US LLC.

A great example of how digital nomads can save on taxes without adjusting their lifestyle too much.

Top Countries for Freelancers in 2026

Let’s now have a look at some countries where you can save taxes as a freelancer.

Best tax country for freelancers: Bulgaria

Bulgaria

In Bulgaria, you can opt to register yourself as a sole-proprietor or to open a company. Both can be beneficial and the best option will depend on your situation.

You can find more information in my article about tax residency in Bulgaria.

Cyprus

Cyprus is popular option because you can obtain tax residency by just spending 60 days per year in the country.

Because of its progressive personal inocme tax rates it’s mainly interesting to register a company in Cyprus. You can learn more about it in my article about setting up a company in Cyprus.

Czech Republic

If you operate as a sole-proprietor you can exempt up to 60% of your income from taxes up to around EUR 80.000.

Opening a company in the Czech Republic is not recommended.

Check out my dedicated article if you want to learn more about tax residency in the Czech Republic.

Georgia

Georgia offers some good opportunities from a tax point of view.

However, for most people this is only an option if you spend enough time in the country.

In this article you can find more information about tax residency in Georgia.

Ancient ruins in Greece

Greece

Greece is only interesting if you qualify for its tax scheme for new tax residents where you get a 50% tax reduction.

You can find more information about it in my article on tax residency in Greece.

Paraguay

Paraguay offers an attractive territorial tax regime.

Moreover, even if your income is subject to local taxes, the rates are low.

In this guide you can find more information about tax residency in Paraguay.

Temple in Thailand

Thailand

Thailand can be great place to have your tax residency because you only have to pay income tax on the money you bring into the country.

Yet, this also means you shouldn’t use a local entity. Therefore, I would recommend using a foreign business structure in this case.

Check out this article to learn all the details about tax residency in Thailand.

Turkey

Most people won’t associate Turkey with tax optimization.

However, if you qualify for the tax incentive for businesses working for foreign clients, you can really do a good deal in Turkey.

Check this article if you want to learn more about the 80% deduction or tax residency in Turkey in general.

Burj Khalifa Dubai UAE

United Arab Emirates

The last and most obvious best tax country for freelancers is the United Arab Emirates of which Dubai is known best.

The UAE is famous for the fact that it doesn’t levy any personal income tax.

In this article you can read all the details about Dubai tax residency.

Setup to Minimize Your Taxes

The most easy and straightforward option is to move your tax residency to a low tax country and open your business there.

However, in some cases, it might make sense to open a business abroad.

This will depend on the tax rules of your country of tax residency. Therefore, that’s the starting point you need build on.

How to Pick the Right Country for You

Here are some elements to take into account when you want to pick the best tax country for freelancers:

Work With Me and Reduce Your Taxes Without Having Headaches

Reach out if you need help with building a plan for your international tax strategy!

Malta Global Residence Program: Here Is When You Should Consider It

Malta offers a variety of specific tax residency programs in order to attract foreigners. One of these schemes is the Malta Global Residence Program (GRP).

What Is the Malta Global Residence Program?

The Malta Global Residence Program is a special tax residency scheme for non-EU/EEA/Swiss nationals who want to reside in Malta and benefit from a favorable tax regime.

GRP holders get a residency permit that allows them to live in Malta. In addition, you can use the residency permit to travel throughout the Schengen Area for 90 out of 180 days.

As of 1 January 2027 the Malta Global Residency Programme will be replaced the the Malta Individual Tax Programme. If you applied for the program before this date you can keep benefiting from it till 31 December 2031.

Malta Global Residence Program

Eligibility and Who Can Apply for the Malta GRP

In order to apply for the Malta Global Residence Program you need to meet certain requirements:

Furthermore, you need to meet the property and housing requirement.

Property and Housing Requirements

Apart from the aforementioned conditions you also need to have a qualifying property available in Malta. You have two options:

Tax Benefits of the Malta GRP

The Malta Global Residence Program offers three main benefits.

Minimal Physical Presence

The first benefit of the Malta GRP relates to the fact on how to become a tax resident of Malta.

In general, you need to spend 183 days in Malta in order to qualify as a Maltese tax resident.

However, under the GRP there is no minimal formal physical presence requirement. In this way you can still benefit from the tax benefits without being stuck there.

Nevertheless, the scheme prescribes you can’t spend more than 183 days in one other particular country. This to avoid that you would become tax resident in that country.

Flat Tax Rate

The flat rate you’ll pay is 15% on foreign income remitted back into Malta.

Any foreign income you don’t bring back into Malta, remains tax free.

Yet, you have to pay a minimum tax of €15.000 per year. This basically means you can bring in €100.000 without triggering any additional tax liability.

Moreover, you will have to pay the normal tax progressive tax rates on any Maltese source income. You can find more information about this in my article about tax residency in Malta.

Exemption Foreign Capital Gains

Foreign capital gains can benefit from a full tax exemption.

This is even the case when you remit those capital gains back into Malta.

Application Process

The application process for the GRP has different steps.

Appoint Authorized Registered Mandatory (ARM)

First, you need to appoint an Authorized Registered Mandatory.

This intermediary agent will help you throughout the process:

Please note that using an ARM is obligated and you can’t file an application on your own.

You can find a list of recognized ARM’s on the website of the Commissioner for Revenue.

Prepare Documentation

Next up is to prepare a whole list of documenation you need to submit. Your ARM will also assist you with this.

You’ll need the following documents:

In case any documentation is not in English you also need to add an official and certified translation.

Submit Application & Pay Application Fee

Now you are ready to submit your application for the Malta Global Residence Permit with the Commissioner for Revenue.

Upon filing your application, you’ll also have to pay the application fee. The fee is €5.500 (for Gozo and the south of Malta) or €6.000 in other cases.

You will receive an Acknowledgement Letter confirming the receipt of your application.

Background Check

Now the authorities will do their due diligence and check your application.

This takes 2-3 months. However, normally no issues should come up as they would have been tackled by the ARM in the preparatory phase.

Letter of Intent

If the Commission of Revenue approves your application you’ll receive a Letter of Intent (LOI) confirming the principal approval.

Now you need to complete the final steps of your application. The main one is that you have to prepay the first annual minimum tax of €15.000.

Issuance of GRP Certificate

If you meet all the criteria mentioned in the LOI, you will receive an Official Confirmation of Special Tax Status or the GRP certificate.

This means you can also apply for a tax residency certificate in Malta.

In addition, you’ll get a renewable Maltese residency permit valid for one year.

Phone booth in the streets of Malta

Compliance for the Malta Global Residence Program

In order to keep your GRP status you need to make sure you follow the annual compliance requirements.

The most important one is to file your annual tax return and pay the annual minimum tax of €15.000.

Your ARM will file the tax return for you and this needs to be done by 30 June of the following year.

Furthermore, you have to renew your residence card as it expires each year.

Obviously, you also need to make sure you keep meeting the conditions to qualify for the GRP (e.g. housing condition).

Advantages & Drawbacks of the Malta GRP

Let’s summarize the advantages and drawbacks of the Malta GRP so you can make a proper assessment if it is a good choice for you:

Advantages:

Drawbacks:

My Tax Perspective on Malta GRP

For the average digital nomad the Malta Global Residence Porgram might not be the best solution if tax optimization is your main concern.

The minimum tax and costs attached to it makes that this program is mainly interesting for people at a higher income level.

Yet, if you are looking for a way to get a residency permit in Malta as a non-EU/EEA/Swiss national, you can consider it as an option.

However, in that case I would also suggest to have a look at the Maltese Digital Nomad Visa. It’s even more beneficial from a tax point of view.

If you need help with designing your international tax strategy, you can always reach out!

The 9 Best Places to Live as a Digital Nomad

In this article we’ll have a look at the best place to live as a digital nomad. We’ll take into account various elements like the lifestyle, visa situation but also taxes.

For this overview I took into account my own experience of traveling as a digital nomad, as well as the feedback I get from my clients.

The 9 Best Places To Live As a Digital Nomad

Based on this, we came up with a list of the 9 best places to live as a digital nomad.

The list is in alphabetical order as it’s hard to give them an exact score on all of the different criteria that we take into account.

Bali (Indonesia)

Bansko Bulgaria, best place to live as a digital nomad

Bansko (Bulgaria)

Barcelona (Spain)

Chiang Mai Thailand

Chiang Mai (Thailand)

Crete (Greece)

Da Nang (Vietnam)

Dubai (United Arab Emirates)

Madeira Portugal

Madeira (Portugal)

Medellin (Colombia)

Key Criteria To Evaluate a Destination

In order to evaluate the best place to live as a digital nomad we took into account some key criteria. Below you can find an overview.

Remote working thinking about what is the best place to live as a digital nomad?

Community

Some nomads will have more the need for social interactions than others. Nevertheless, we all need to find a community where we can plug in from time to time in order to fulfill our social needs.

In big cities you’ll normally find a bigger expat community by default. Yet, most of these expats really moved their whole life to that particular place. This doesn’t always resonate with digital nomads who are constantly on the move and rather socialize with other digital nomads.

Therefore, finding the right community can make or break a place for someone.

Internet Speed

In the end, we still need to get our work done. Nothing so frustrating as unstable internet or client calls that keep breaking up.

Therefore, impeccable internet speed is essential.

Cost of Living

As a digital nomad you can heavily improve your lifestyle by spending time in a country which has a lower cost of living than the country where you’re earning your money from.

In many countries, salaries and freelancer rates are in a way based on the cost of living. So, if you can use geo-arbitrage to bring down your cost of living, you can increase your lifestyle.

Visa Situation

Many digital nomads still mainly use tourist visas to visit many countries. However, we see that certain governments try to scrutinize this more and more.

If you’re really planning to spend a lot of time in a particular country, the availability of a proper (digital nomad) visa will help you to avoid troubles.

Taxes

Finally, we can’t forget about the taxes in the various places.

Because if you really want to spend a lot of time in a country, you’ll often end up becoming a tax resident of that country.

In that case, you want the understand the consequences.

Lifestyle

In general, all the cities on our list of best place to live as a digital nomad will offer a good lifestyle for digital nomads.

Yet, it’s of course up you to if you like more the beaches or the mountains, warm temperatures versus snow, etc.

Therefore, this is more of a personal element you need to think about for yourself.

Final Thoughts After Years As a Digital Nomad

What is the best place to live as a digital nomad will in the end depend on your needs.

If you’re more budget conscious, you might be better off in South East Asia than in Europe.

Furthermore, you also need to define for yourself what ‘living somewhere’ means to you. Do you want to slow down on the traveling and live there for most of the year or do you just look for a base for part of the year. In the latter case, you might be able to save yourself some visa headaches and taxes.

Reach out if you need assistance with setting up the perfect plan for your individual needs.

The Complete Guide To Tax Deductions For Digital Nomads

Which digital nomad deductions can I claim for my taxes?

As a digital nomad, keeping track of your expenses is crucial for monitoring your cash flow and maximizing your tax deductions.

And because you travel all around the world, it’s sometimes a bit more difficult than when you live a traditional lifestyle.

Do you want to optimize your tax setup as a digital nomad? Contact me!

Key Takeaways on Tax Deductions for Digital Nomads

Understanding How Tax Deductions Work for Digital Nomads

There is no such thing as specific tax deductions for digital nomads.

Just like any other taxpayer, we are subject to the same tax rules. And, these rules also determine which deductions you can claim.

Basically, you need to remember that only costs related to your actual business activity will be tax deductible.

Yet, the practical interpretation of this can differ from a person with a fixed working place.

Country-Specific Considerations for Deductions

Which tax deductions you qualify for depend on where you are a tax resident as a digital nomad.

There are many elements that will have an impact on this. For example, US citizens will always need to file taxes in the US. While other people might still be paying taxes to their (former) home country.

So, your tax residency will determine which costs you can deduct to which extent.

Therefore, it’s always recommended to ask for some guidelines from your accountant to check which expenses qualify as a digital nomad deduction and which ones don’t.

Nevertheless, I created a list with some common deductible expenses for digital nomads.

Common Deductible Expenses for Digital Nomads

Hereby a list of categories of digital nomad deductions you can claim most of the time.

Digital Equipment

As a digital nomad, we rely on digital equipment like laptops, smartphones, and tablets to work remotely.

The cost of purchasing, maintaining, and upgrading these items will mostly be tax-deductible.

Home Office Expenses

If you work from a home office while on the road, you may be able to deduct a portion of your rent and other expenses that relate to your home office.

So, if you rent an AirBnB you might be able to deduct part of the cost. Normally, you won’t be able to deduct the full cost as the part of the cost related to the part you actually use to live is considered a private expense.

Depending on your country, there may be specific guidelines for calculating this deduction, so be sure to check with your local advisor.

Coworking subscriptions can qualify as digital nomad deductions

Coworking Space

Another option is to work from a coworking space instead of from home.

Many digital nomads opt to work from coworking spaces as it also adds a social component. The membership fee for the coworking will be tax deductible just like if you would rent a traditional office space.

You can deduct the cost of renting a desk or private office, as well as any associated expenses like high-speed internet and office supplies.

Travel Expenses

If you travel for work, you can deduct your transportation costs, such as flight or train tickets, and car rentals. You can also deduct your housing expenses (e.g. AirBnB) and meals.

However, the deduction will only apply if there is a direct link to your business. This could, for example, be the case if you need to visit a certain place to have an in person meeting.

Yet, just traveling for the sake of it as a digital nomad won’t be sufficient to label these costs as business expenses.

Therefore, if you need to be in a specific place at a specific time for a business reason, that will be okay. If you travel to place just because you like to spend some time there, the cost will not be accepted.

Keep track of your expenses and receipts, as well as the purpose of each trip, to ensure you are compliant with tax regulations.

Online Tools and Services

As a digital nomad, you likely rely on a variety of online tools and services to support your work.

These could be project management software, virtual meeting platforms, and cloud storage solutions.

The cost of these items are tax-deductible.

Professional Services

As a digital nomad you can hire a virtual assistant, accountant, or other professional to help you with your work.

You can deduct their fees as a business expense.

Insurance Premiums

You can deduct the cost of insurance premiums related to your business, such as liability insurance or business interruption insurance.

Any private insurance (e.g. travel insurance or health insurance) will most likely not deductible as it is a private cost.

Advertising and Promotion

You can deduct expenses related to advertising and promoting your business, such as the cost of creating and distributing marketing materials.

You can also deduct the cost of running ads in order obtain new clients.

Training and Education

If you invest in training and education to enhance your skills and knowledge, you may be able to deduct the cost of registration fees, online courses, and other related expenses.

The same can apply if you visit conferences in order to enhance your knowledge and to network.

Here, I also want to refer to what we discussed about travel expenses. If you go to a place with a specific business purpose, you can deduct the costs for this.

Bank and Payment Processor Fees

Digital nomads often use banks and payment processors to receive payments from clients and manage their finances.

The cost of these fees are tax-deductible.

My Tax Advice for Maximizing Deductions

My advice for maximizing deductions is to not focus too much on them. This might sounds weird but let me clarify…

The easiest way to save on taxes is not necessarily to optimize your expenses. Too many people make all kind of useless expenses just because they’re tax deductible.

It’s way better to spend your energy on what your business actually needs to grow, rather than waste all your energy to save just a few bucks in taxes.

Moreover, the best strategy for optimizing your taxes is to actually review your whole setup.

All too often I speak to people who are stuck with a certain setup that actually doesn’t suit them and it costs them a lot of energy to save a little bit in taxes here and there with small deductions.

Going back to the drawing board can actually set you up for future financial success and can simplify your setup in the process.

Mistakes to Avoid at All Cost

Work With Me

If navigating tax deductions feels overwhelming, I’m here to help you simplify the process and maximize your savings.

Don’t leave money on the table—reach out today for personalized guidance tailored to your unique digital nomad lifestyle.

Let’s make your taxes work for you!
Contact me now to get started.

Malta Non-Dom Tax Regime Explained: Benefits And Requirements

The Malta non-dom tax regime is one that commonly comes up with digital nomads who want to improve their tax setup.

In this article we’ll have a look at the benefits and requirements.

Do you want to pay less taxes? Contact me!

Key Tax Benefits of Malta’s Non-Dom Regime

If you get the Malta non-dom tax regime you can fully enjoy the beauty of the country

Understanding the Malta Non-Dom Tax Regime

The Malta non-dom tax regime applies to individuals who are tax resident of Malta but not domiciled there.

In order to qualify as a tax resident in Malta, you’ll generally have to live there for 183 days throughout the year (183-day rule).

Nevertheless, you can also qualify as a tax resident while spending less time in Malta but only if you visit Malta frequently and have your vital interests in the country.

Nevertheless, this option is not the best way to establish tax residency at first.

What Income is Taxed under Malta Non-Dom Status?

As a non-domiciled taxpayer in Malta you’ll only pay tax on income arising in Malta and on foreign income on a remittance basis. Foreign capital gains remain tax free, even if you bring them back into Malta.

Basically, you could summarize it as follows:

In this regard, it’s important to understand when income is deemed to arise in Malta.

For professional income. the income arises in Malta if you perform the work there. So, just having foreign clients won’t cut it.

Investment income on the other hand arises in the source country.

A similar approach applies for rental income which is linked to the country where the real estate is located.

As an add-on, it’s also interesting to note that Malta doesn’t apply gift or inheritance taxes.

Malta Non-Dom Tax Rates and Minimum Tax

Malta does not have separate tax rates for non-domiciled individuals. The regime mainly limits the income that is taken into account to determine your tax burden.

If you are a tax resident of Malta and also have your domicile there, you would pay income tax on your worldwide income.

The benefit of the non-domiciled regime is that you only pay income tax on local income and income brought back into the country.

Therefore, the normal progressive tax rates will apply to any income that is actually taxable in Malta. You can learn more about the different tax rates in my article about tax residency in Malta.

Yet, you will also need to take into account that there is a minimum tax of EUR 5.000 per year.

However, if your foreign income is less than EUR 35.000 you get an exemption from this.

Moreover, other exemptions can apply if you benefit from specific tax regimes.

Requirements to Qualify for Malta Non-Dom Status

The Malta non-dom tax regime applies automatically if you become a Maltese tax resident and don’t have your domicile in the country.

As a foreigner you won’t normally be considered as having your domicile in Malta. The exemption would be when you really settle there for many years and move your whole personal and economic life there.

How to Apply for and Maintain Malta Non-Dom Status

Because the automatic application of the Malta-non dom tax you don’t need to file a specific application or anything like that.

You will be able to keep the non-domiciled status for many years. There is no clear cut-off time but most of the time it suffice that you declare you don’t have the intention to live in Malta forever if asked for it.

Old Bridge in Malta

Let Me Help You Pay Less Taxes

Exploring the Maltese non-dom regime can open up interesting opportunities, but the details matter. Every situation is different, and the right approach depends on your personal circumstances and goals.

If you’d like tailored guidance on how Malta – or other jurisdictions – could fit into your international tax strategy, I’d be happy to help you map out the best path forward.

FAQ about Malta Non-Dom Tax Regime

Let’s have a look at some Frequently Asked Questions about the Malta non-dom tax regime.

Can I Live Tax Free in Malta?

Living completely tax free in Malta most of the time is not possible.

Yet, Malta offers some good tax incentives and interesting tax rules due to which you can minimize your tax burden to the minimum. Therefore, many still consider it a tax haven.

What Are the Tax Incentives for Foreigners in Malta?

The most common tax incentive in Malta for foreigners is the non-domiciled tax regime. It’s the most simple and used tax incentive.

Nevertheless, Malta also offers specific tax regimes which mostly target (ultra) high-net-worth individuals like The Residence Program (TRP) and the Global Residence Program (GRP).

Malta also has a specific tax regime for people who get the Maltese digital nomad visa. This is an interesting option if you are a digital nomad from outside the EU/EEA/Switzerland.

How to Avoid Malta Tax on Foreign Capital Gains?

You will easily avoid tax on foreign capital gains in Malta. The Maltese tax rules only provide for taxation of local capital gains (e.g. real estate).

Therefore, you don’t pay tax on capital gains on foreign assets. Even not when you remit these proceeds back to Malta.

How Are Non-Residents Taxed in Malta?

If you are not a tax resident in Malta, you would only need to pay income tax in Malta if you have income originating from Malta.

This can be the case if you have local employment while not qualifying as a tax resident. Another common is example is if you rent out a property in Malta or sell such a property.

In these cases, the income generated in Malta is subject to Maltese taxes.

The exact tax rate will depend on the type of income and the amount.