Territorial Tax Systems & US Compliance

US citizens file a worldwide return regardless of where they live — the one rule that overrides every country below.

FEIE 2026: $132,900 (up from $130,000 in 2025) — TaxesForExpats
Foreign Tax Credit: Offsets local taxes paid — high-tax countries (Spain/Portugal) can yield a lower net US bill than zero-tax countries with no credit — TaxesForExpats
⚠️ Self-employment tax: 15.3% on net earnings regardless of location, unless a Totalization Agreement applies
Most-missed item: Self-employed US citizens owe SE tax even in zero-tax countries
Official authority: IRS (irs.gov)

A simplified regime for small taxpayers (Monotributo), with brackets that rose 16.8% in August 2026 — but an annual recategorisation deadline carries real penalty risk.

⭐ Monotributo: Simplified regime for small taxpayers; brackets rose 16.8% in Aug 2026; top annual billing ceiling ~126.5M pesos — Rio Times
⚠️ Deadline risk: Recategorise by 5 August each year based on prior 12 months' invoicing — miss it or sit in the wrong band → penalties or exclusion — Rio Times
Nomad advantage: Earning in USD/crypto while spending in pesos reduces real cost of living — The Visa Index
Corporate rate: 35% — SEC/Deloitte
Personal top rate: n.a. — not confirmed in sources retrieved
Official authority: ARCA (formerly AFIP)

Lowest top rate in the EU on both personal income and company profits — with the lowest genuine total burden among EU flat-tax countries.

⭐ Top marginal rate: 10% flat — lowest in the EU, on personal income and company profits — Tax Foundation / Holborn Assets
Total effective burden: ~23% including social contributions (~12.9%) — the lowest genuine total burden among EU flat-tax countries — CountryTaxCalc
Residency trigger: 183+ days (standard EU rule)
Foreign income: Taxable for residents at the 10% flat rate
2026 context: Joined Schengen and adopted the euro in 2025 — Freelancermap
Trade-off: Lower-cost but "less cosmopolitan" base — Holborn Assets
Official authority: National Revenue Agency (NRA)

New arrivals are taxed only on Chilean income for 3 years, extendable for 3 more — a 6-year window — but the extension is not automatic.

⭐ New-resident exemption: Taxed only on Chilean income for 3 years, extendable 3 more (6-year total) — Rio Times / CitizenX
⚠️ Action required: The 3-year extension is NOT automatic — you must apply to the SII — Rio Times
After the window: Worldwide taxation applies — Deloitte Chile
Dividends to residents: Progressive global complementary tax 0%–40% — Deloitte Chile
Corporate rate: 27% — SEC/Deloitte
Official authority: Servicio de Impuestos Internos (SII)

Foreign income is untaxed for DNV holders under 183 days — but a July 2026 reform bill targets worldwide income and wealth. Nothing has changed yet.

Residency trigger: 183+ days → taxed on worldwide income — Rio Times
⭐ DNV position: Foreign income untaxed provided the holder stays under 183 days — GoResident
⚠️ Watch item: Tax reform bill filed 20 Jul 2026 targets worldwide income and wealth — a bill without majorities, so unchanged yet, but 183-day residents should track it — Rio Times
Corporate rate: 35% — SEC/Deloitte
Personal top rate: n.a. — not confirmed in sources retrieved
Official authority: DIAN

Territorial taxation with 0% on foreign earnings — plus a 1-hour offset from US Eastern time, a strong practical combination for US nomads.

System: Territorial — foreign-source income untaxed — CitizenX
DNV position: 0% local income tax on foreign earnings — Costa Rica Board
Corporate rate: 30% — SEC/Deloitte
⚠️ Watch item: Repeated suggestions it could shift to worldwide taxation — a live long-term risk, unchanged to date — Nomad Capitalist
US filing: Claim FEIE or FTC; continue paying 15.3% SE tax on freelance income — Costa Rica Board
Official authority: Dirección General de Tributación

The strongest straightforward tax position in the EU — foreign-source income is 0% for DNV holders — but with a firm 18-month cap and no PR path.

⭐ Foreign income: 0% — fully exempt for DNV holders — TaxesForExpats
Condition: Exemption applies where stay is under 183 days / for the visa duration (up to 18 months) — Jobbatical
Best case: At €100K income, Croatia's DNV produces €0 tax — tied for Europe's best deal alongside Georgia — CountryTaxCalc
⚠️ Trade-off: No path to PR; 18-month cap is firm — trading residency for short-term tax savings — Openvisa
Schengen bonus: DNV time does not count toward the Schengen 90-day tourist limit — RemotifyEurope
Official authority: Croatian Tax Administration

Third-lowest top rate in Europe, but the Živno trade-licence route puts you firmly in the local tax system — not exempt from it.

Top marginal rate: 23% — third-lowest in Europe (2026) — Tax Foundation
Base rate: 15% flat on most income — CountryTaxCalc
Residency trigger: 183+ days (standard EU rule)
⚠️ Živno note: Trade-licence route requires local tax registration — you are in the local tax system, not exempt — LottaLingo
Foreign income: Taxable for residents
Official authority: Financial Administration of the Czech Republic

Third-lowest top rate in Europe, with the unique Estonian model of 0% tax on undistributed corporate profits.

Top rate: 22% flat (2026) — Tax Foundation
Unique feature: 0% tax on undistributed corporate profits — the Estonian model — CountryTaxCalc
Residency trigger: 183+ days — Jobbatical
Special expat regime: None specific to nomads
US note: Shorter stays avoid triggering Estonian worldwide obligations — TaxesForExpats
Official authority: Estonian Tax and Customs Board (EMTA)

One of the world's most favourable freelancer regimes — territorial taxation plus 1% turnover for small businesses and tax-exempt crypto.

System: Territorial — foreign-sourced income not taxed — Life Indexed
Domestic rate: 20% flat — Tax Foundation
⭐ Small Business Status: 1% tax on turnover for individual entrepreneurs — TaxRavens
⭐ Crypto: Individual crypto-trading income completely tax-exempt (not Georgian-source) — TaxRavens
Social contributions: None
⚠️ US note: No US tax treaty — requires careful planning — TaxesForExpats
Official authority: Georgia Revenue Service

High headline rate with no equivalent to Beckham Law or IFICI — and the freelance visa is explicitly not a tax-advantaged route.

Top marginal rate: 45% (40–48% band) — Cyprus Tax Life / Euronews
Residency trigger: 183+ days (standard)
Foreign income: Taxable for residents — worldwide system
⚠️ Special regime: None — no equivalent to Beckham Law or IFICI
Freiberufler note: Liable for German tax on the freelance visa — not tax-advantaged — Outsite
US note: US–Germany tax treaty in force — TaxesForExpats
Official authority: Bundeszentralamt für Steuern

A 50% income-tax reduction is available for up to 7 years — but it is NOT a visa benefit; it requires formally transferring tax residence to Greece.

Top marginal rate: 44% (40–48% band) — CountryTaxCalc / Euronews
⭐ 50% reduction: Available for up to 7 years — TNT Magazine
⚠️ Critical caveat: NOT a visa benefit — belongs to Greece's tax-residence regime; applies only to taxpayers who formally transfer tax residence to Greece and meet conditions — TaxesForExpats
Foreign income: Not taxed for DNV holders who remain non-tax-resident — TaxesForExpats
Residency trigger: 183+ days — TaxesForExpats
HNW alt: Lump-sum €100,000/yr, renewable up to 15 years — Cyprus Tax Life
Official authority: Independent Authority for Public Revenue (AADE)

⚠️ Indonesia is not territorial — residents face worldwide taxation on progressive 5%–35% rates. The Second Home Visa offers a tax-light alternative.

System: ⚠️ Worldwide income taxation for residents — Rumavi
Rates: Progressive 5%–35% — Rumavi
Residency trigger: 183+ days — Asia Lifestyle Magazine
E33G KITAS: Prohibits Indonesian-source income but residency still triggers worldwide taxation — Traveloka
⭐ Alternative: Second Home Visa (5–10 yrs, $130,000 deposit) — no income tax on offshore income — Bratu Capital
Official authority: Direktorat Jenderal Pajak

The Japan DNV is structurally designed to avoid creating tax residency — its 6-month non-extendable cap keeps most holders below the threshold.

Residency trigger: Standard residency rules apply; the 6-month DNV cap keeps most holders below the threshold — Japan Visa
DNV restriction: Holders may not serve Japanese domestic companies or enter local employment contracts — income must be foreign-source — Japan Visa
⭐ Practical effect: The 6-month non-extendable cap means the DNV is structurally designed to avoid tax residency
Top marginal rate: n.a. — not confirmed in 2026 sources (Japan is high-tax; verify with NTA)
US note: US–Japan tax treaty in force — TaxesForExpats
Official authority: National Tax Agency (NTA)

One of the longest-guaranteed foreign-income exemptions available anywhere — resident individuals' foreign-source income is exempt through 31 Dec 2036.

Rates: Progressive 0%–30% for residents; flat 30% for non-residents — Rumavi
⭐ Foreign income: Exempt through 31 Dec 2036 for resident individuals — TaxesForExpats
Residency trigger: 182+ days in a calendar year — Asia Lifestyle Magazine
Pensions: No tax on pension income remitted from UK/EU/global accounts — Bratu Capital
Long-stay alt: MM2H programme (tiered asset thresholds)
Official authority: Lembaga Hasil Dalam Negeri (LHDN)

⚠️ Widely assumed by nomads to be tax-friendly — not reliably true. Mexico is a worldwide-tax jurisdiction, not territorial.

System: Worldwide taxation for residents (not territorial) — TaxesForExpats
Residency trigger: Based on permanent home / centre of vital interests (not a simple day count) — n.a.
Corporate rate: 30% — SEC/Deloitte
Personal top rate: n.a. — not confirmed in 2026 sources
⚠️ Caution: Verify residency status before assuming favourable treatment — TaxesForExpats
US note: US–Mexico tax treaty in force
Official authority: SAT (Servicio de Administración Tributaria)

A near-50% top rate, softened by the 30% ruling that reduces the effective rate to ~21% for qualifying incoming employees.

Top marginal rate: Close to 50% (approaching the 50%+ tier) — Euronews/Tax Foundation
⭐ 30% ruling: Reduces effective rate to ~21% for qualifying incoming employees — CountryTaxCalc
Residency trigger: 183+ days (standard)
Foreign income: Taxable for residents
DAFT note: The DAFT route (US citizens) creates a local business — you are in the Dutch tax system, not exempt
Official authority: Belastingdienst

Strict territorial taxation — foreign-earned income is exempt from tax and not even reportable to the Panamanian authority. No wealth, inheritance, estate or gift taxes.

⭐ System: Territorial — foreign-earned income exempt and not reportable — Nomad Capitalist
⭐ No wealth/inheritance/estate/gift taxes — Nomad Capitalist
Local income: Taxable for both residents and non-residents
Corporate rate: 25% — SEC/Deloitte
Currency: Uses the US dollar — no FX risk — GoResident
Caveat: Basic tax planning still required depending on company incorporation — Nomad Capitalist
Official authority: Dirección General de Ingresos (DGI)

⚠️ The Non-Habitual Resident regime is dead. Replacement is IFICI ("NHR 2.0") — 20% flat on qualifying income for 10 years, but only for specific high-value professions (tech, science, highly qualified).

Top marginal rate: 48% (exceeds 50% with surtaxes) — CountryTaxCalc / Euronews/Tax Foundation
Residency trigger: 183+ days → worldwide income taxable — TaxesForExpats
Foreign income: Now taxed at standard progressive rates for residents post-NHR — TNT Magazine
Special regime: IFICI 20% flat, tech/science only — Openvisa
Official authority: Autoridade Tributária e Aduaneira

Tied with Bulgaria for Europe's lowest headline rate — but very high social contributions make the total burden substantially higher than the 10% suggests.

⭐ Top marginal rate: 10% flat — tied for lowest in Europe — Tax Foundation / Euronews
⚠️ Critical caveat: ~35% social contributions make the total burden substantially higher than the headline 10% — CountryTaxCalc
Comparison: Bulgaria's total burden (10% + 12.9% social) is materially lower than Romania's despite identical headline rates — CountryTaxCalc
Residency trigger: 183+ days (standard EU rule)
Official authority: ANAF

Territorial taxation with no capital gains tax — residents pay tax on Singapore-source income and most foreign income only when remitted.

System: Territorial — residents taxed on Singapore-source income and certain foreign income only when remitted — Asia Lifestyle Magazine
Rates: Progressive 0%–24% for residents (YA 2024 onwards) — Rumavi
Residency trigger: 183+ days in a calendar year, or 3 consecutive years even if each is below 183 — Asia Lifestyle Magazine
⭐ Capital gains: No capital gains tax — Bratu Capital
Trade-off: Higher cost of living, but strong legal infrastructure and predictable policy — Bratu Capital
Official authority: IRAS (Inland Revenue Authority of Singapore)

High headline rate, but the Beckham Law offers 24% flat on the first €600,000 of employment income — though it probably won't apply to most nomads.

Top marginal rate: 47% (exceeds 50% per Tax Foundation) — CountryTaxCalc / Euronews
⭐ Beckham Law: 24% flat on first €600,000 employment income (47% above); up to 6 years — CountryTaxCalc
⚠️ Caveat: Targets employees relocated by a foreign employer, not general freelancers/nomads — Openvisa
Residency trigger: 183+ days → worldwide income — TaxesForExpats
US note: US–Spain tax treaty in force — TaxesForExpats
Official authority: Agencia Tributaria (AEAT)

A remittance-based system reshaped in 2024 — income kept offshore and never remitted is not taxed, and the LTR visa exempts overseas remittances entirely.

Rates: Progressive 0%–35% — W Law International
Residency trigger: 180+ days (lower than the usual 183) — Asia Lifestyle Magazine
⚠️ System change: Since 2024, residents taxed on foreign income remitted into Thailand (post-15 Sept 2023 reinterpretation) — ExpatTaxThailand
⭐ Exemption: Foreign income earned before 1 Jan 2024 is exempt even when remitted now — Expats Thailand
⭐ LTR benefit: Exempt from income-tax filing on overseas income remitted to Thailand — W Law International
Official authority: Thai Revenue Department

The strongest tax position of any country on this list — 0% personal income tax on all income, including foreign-sourced. But there's a catch for US citizens.

⭐⭐ Personal income tax: 0% — no personal income tax at all — Life Indexed / Holborn Assets
Foreign income: Not taxed — UAE named among notable tax-exemption jurisdictions — Traveloka
⚠️ The catch: Zero-tax jurisdictions offset via high cost of living, strict residency, or indirect taxes — Holborn Assets
⚠️ US warning: Zero-tax countries provide no Foreign Tax Credit — a high-tax country can produce a lower net US liability than the UAE — TaxesForExpats
Corporate: 9% corporate tax introduced (applies to businesses, not personal income)
Official authority: Federal Tax Authority (FTA)

⚠️⚠️ Major 2026 change: Since January 2026, Uruguay taxes residents' foreign capital income at 12% (8% if withheld at source), with a look-through rule catching offshore-company income.

Tax holiday: Historically a 10-year window with zero tax on foreign income; after expiry, dividends/interest taxed at 12% — Nomad Capitalist
Alt: Waive the window and pay 7% indefinitely — Nomad Capitalist
⚠️ 2026 reform: New-resident exemption reformed from 2026 with a higher entry threshold — CitizenX
Foreign capital income: 12% (or 8% if withheld at source) since Jan 2026 — Rio Times
Unique feature: Uruguay accepts that you paid tax on foreign income overseas — Nomad Capitalist
Official authority: Dirección General Impositiva (DGI)

⚠️ No nomad visa and worldwide taxation — long-staying nomads are in a genuine grey zone with no special regime to fall back on.

System: ⚠️ Worldwide income taxation for residents — Rumavi
Rates: Progressive 5%–35% on local income — Rumavi
Residency trigger: 183+ days — Asia Lifestyle Magazine
⚠️ Nomad risk: No nomad visa + worldwide taxation = a genuine grey zone with no special regime
Special expat regime: None identified
Official authority: General Department of Taxation

A quick map of where each country sits for a digital nomad's tax planning.

Zero / near-zero on foreign income: UAE (0% all income) · Panama (territorial, not even reportable) · Georgia (territorial + 1% small business) · Costa Rica (territorial) · Croatia (0% for DNV holders, 18 months max) · Singapore (territorial, remittance-based)
Time-limited exemption: Chile (3 years + 3 extendable) · Uruguay (10-year window, reformed Jan 2026) · Malaysia (exempt through 2036) · Greece (50% reduction, 7 years, conditions apply)
Low flat rate: Bulgaria (10%, ~23% total) · Romania (10% headline but ~35% social — misleading) · Estonia (22%) · Czech Republic (23%)
Special regime available: Spain Beckham (24%, narrow eligibility) · Portugal IFICI (20%, tech/science only) · Netherlands 30% ruling (~21% effective)
High tax, no shelter: Portugal post-NHR (48%) · Spain without Beckham (47%) · Germany (45%) · Greece without the 50% rule (44%) · Netherlands (~50%)
Worldwide taxation, no nomad regime — highest risk: Vietnam (5–35%) · Indonesia (5–35%) · Mexico (verify before assuming favourable treatment)

Mandatory filing for all US persons with aggregate foreign account balances exceeding $10,000 at any point during the year.

Form: FinCEN 114 (filed with Treasury, NOT the IRS)
Portal: BSA E-Filing System
Deadline: April 15, auto-extended to October 15
Threshold: $10,000 aggregate across ALL foreign accounts (bank, brokerage, crypto on foreign exchanges)
Willful penalty: Up to $100,000/violation or 50% of account balance, whichever is greater
Non-willful penalty: Up to $10,000/violation
Source: IRS.gov — FBAR

FATCA requires US taxpayers to report foreign financial assets above threshold on Form 8938, filed with your annual 1040.

Form: 8938 (attached to Form 1040)
Single/MFS thresholds: $50K at year-end OR $75K at any point
MFJ thresholds: $100K at year-end OR $150K at any point
Living abroad thresholds: 2× the above amounts
Failure penalty: $10,000 + up to $50,000 if continued after IRS notice
Covers: Bank accounts, stocks, bonds, interests in foreign entities, foreign pension
Source: IRS.gov — FATCA

The most important US tax benefit for Americans living abroad — excludes up to $126,500 (2024) of foreign earned income from US taxable income.

2024 exclusion amount: $126,500 (indexed to inflation annually)
Form: Form 2555 (filed with 1040)
Two qualifying tests — must pass ONE:

1. Bona Fide Residence Test: Establish genuine legal residency in a foreign country for a full tax year. Requires residency permit/visa + intent to stay.

2. Physical Presence Test (330-Day Rule): Be physically present in foreign countries for at least 330 full days in any 12-month period. Days in the US do NOT count. The 12-month period does not have to match the calendar year.

Note: FEIE covers earned income only (salary, self-employment). Does NOT cover passive income (dividends, capital gains, rental income).
Housing exclusion: Additional exclusion for foreign housing costs above a base amount
Source: IRS.gov — FEIE

The EU's lowest flat personal income tax rate. Residents taxed on worldwide income.

System: Residential (worldwide)
Rate: Flat 10%
Foreign income: Worldwide for residents; non-residents on Bulgarian-source only
Residency trigger: More than 183 days in any 12-month period
Source: PwC Bulgaria · nra.bg

Fiscal residents taxed on worldwide income; non-residents only on Colombian-source income.

System: Residential (worldwide for fiscal residents)
Brackets: 0–39% progressive (general basket; top 39%)
Foreign pension: Exempt up to 1,000 UVT
Residency trigger: 183+ days (aggregate) within any 365 consecutive days
Source: PwC Colombia · DIAN

Only Costa Rica-source income is taxed; foreign income falls outside the territorial scope.

System: Territorial
Brackets: 0–25% progressive (self-employed, 2026; top 25%)
Foreign income: 0% — only local-source income taxed
Residency trigger: More than 183 days in the fiscal period
Source: PwC Costa Rica · hacienda.go.cr

Residents taxed on worldwide income. Note: Croatia's separate digital-nomad residence permit exempts foreign income.

System: Residential (worldwide)
Brackets: Progressive 15–33% (rate set locally; split at €60K; default 20%/30%)
Foreign income: Worldwide for residents; non-residents on Croatian-source only
Residency trigger: Based on residence/habitual abode
Source: PwC Croatia

Cyprus's Non-Domiciled status grants 17 years of exemption from Special Defence Contribution (SDC) on dividends and interest.

SDC for Non-Dom residents: 0% on dividends and passive interest
GHS (health) contribution: 2.65% on dividends (capped)
Income tax: 0% on income up to €19,500; graduated above
Corporate tax: 12.5% (lowest in EU)
Conditions: Tax resident in Cyprus (60+ days/yr); not tax resident elsewhere; not Cyprus-domiciled for 17+ years
Duration of Non-Dom benefit: 17 years from first election
Source: cyprustaxlife.com

Two-band system: 15% up to ~CZK 1.76M, 23% above. Residents taxed on worldwide income.

System: Residential (worldwide)
Brackets: 15% up to ~CZK 1,762,812; 23% above
Foreign investment income: May sit in a separate 15% tax base
Residency trigger: 183+ days in a calendar year
Source: PwC Czech Republic

Simple flat 22% system with no special expatriate rules. Residents taxed on worldwide income.

System: Residential (worldwide)
Rate: Flat 22%
Special regime: None — no special rules for expatriates
Residency trigger: More than 183 days in any 12-month period (any part of a day counts)
Source: PwC Estonia

Georgia offers a compelling combination: visa-free long stays, a territorial tax system, and a Virtual Zone for IT businesses at 0% corporate tax.

Personal income tax: 20% flat on Georgia-sourced income
Foreign income: Not taxed — purely territorial
Micro Business status: Sole traders with annual turnover <500 GEL (~$183K) pay 1% flat
Small Business status: Up to 500K GEL/yr — 3% flat on turnover
Virtual Zone (IT companies): 0% corporate tax on revenue from foreign clients
Dividend withholding: 5% from company to individual
Property transfer tax: 0% (no stamp duty)
Source: Revenue Service of Georgia (rs.ge)

Residents taxed on worldwide income, but three powerful special regimes exist for new residents.

System: Residential (worldwide)
Brackets: 9–44% progressive (top 44% over €60K)
Special regimes: Art. 5A non-dom €100K/yr flat on foreign income (15 yrs); Art. 5B pensioners 7% flat (15 yrs); Art. 5C 50% exemption on Greek employment income (7 yrs)
Residency trigger: Physical presence + centre of vital interests (commonly 183 days)
Source: PwC Greece · AADE (Arts. 5A/5B/5C)

Flat 15% personal income tax with generous family/age allowances. Residents taxed on worldwide income.

System: Residential (worldwide)
Rate: Flat 15%
Capital gains: Taxed separately at 15%
Residency trigger: 183+ days (also permanent home/centre of vital interests)
Source: PwC Hungary

Two attractive regimes: 50% exemption for impatriate workers, and a flat foreign-income tax for HNWIs.

System: Residential (worldwide) — IRPEF 23%/33%/43%
Impatriate regime: 50% exemption on Italian employment income (60% with a minor child), capped €600K, 5 years
HNWI regime: Flat foreign-income tax €200K/yr (€300K for residency from 1 Jan 2026), 15 years, €25K per family member
Residency trigger: More than 183 days, or residence/domicile in Italy
Source: PwC Italy · Italy impatriate

Foreign-sourced income taxed only if received in Malaysia. Several relocation incentive regimes available.

System: Territorial
Brackets: 0–30% progressive (residents); non-residents flat 30%
Special regime: 15% flat under Returning Expert Programme (5 yrs); Iskandar/Forest City incentives
Residency trigger: 182+ days in a calendar year
Source: PwC Malaysia · hasil.gov.my

Residents taxed on worldwide income; residency based on establishing a home/centre of vital interests.

System: Residential (worldwide)
Brackets: 1.92–35% progressive (residents, 2026); non-residents 0/15/30%
Foreign income: Worldwide for residents; non-residents on Mexican-source only
Residency trigger: Home in Mexico; if home elsewhere too, centre of vital interests
Source: PwC Mexico

Only Panama-source income is taxed; foreign income is never taxed regardless of remittance.

System: Territorial
Brackets: 0% to $11K; 15% to $50K; 25% above
Foreign income: 0% — never taxed
Residency trigger: More than 183 days in the year
Source: PwC Panama · dgi.mef.gob.pa

Paraguay's April 2026 Investor Pass pairs permanent residency with one of the world's most favorable tax regimes.

Investment required: $150,000 (tourism sector) or $200,000 (real estate/securities)
Foreign income tax: 0% — strictly territorial
Local income tax: 10% flat (one of LatAm's lowest)
Corporate tax: 10% flat
Minimum presence: 1 visit per 3 years (one of the lowest in the world)
FBAR note: US persons must still file FBAR for Paraguayan bank accounts >$10K
Source: libertymundo.com

Progressive 12%/32% with a PLN 30K tax-free amount. Business options include 19% flat and lump-sum regimes.

System: Residential (worldwide)
Brackets: 12% up to PLN 120K; 32% above; PLN 30K tax-free
Business options: 19% flat or 12–14% lump-sum for some professions
Residency trigger: More than 183 days OR centre of vital interests
Source: PwC Poland

Portugal's revamped NHR regime (now called IFICI/NHR 2.0, effective 2024) targets qualified professionals and investors with a flat 20% tax rate.

Qualified applicants: Researchers, tech workers, startup founders, highly qualified professionals
Income tax rate: 20% flat on Portuguese-sourced income (vs. standard 48% top rate)
Foreign income: Generally exempt from Portuguese tax during the 10-year NHR period
Duration: 10 years, non-renewable
Application: Must apply in year 1 of tax residency
US impact: Foreign tax credit may offset — consult US expat CPA
Source: Fragomen — Portugal NHR

Flat 10% income tax with exceptions for dividends, capital gains, property and gambling.

System: Residential
Rate: Flat 10% (exceptions apply)
Foreign income: Romanian-domiciled nationals taxed on worldwide income (foreign salary for work abroad exempt)
Residency trigger: More than 183 days in any 12 consecutive months
Source: PwC Romania · ANAF

Flat rates by income type (10–20%) plus a supplementary annual PIT. Residents taxed on worldwide income.

System: Residential (worldwide)
Rates: Flat 10–20% by income type; supplementary annual PIT 10% then +15% above higher thresholds
Foreign income: Worldwide for residents; non-residents on Serbian-source income
Residency trigger: 183+ days over a 12-month period
Source: PwC Serbia

The "Beckham Law" special inbound-expatriate regime taxes Spanish employment income at a flat 24% and exempts foreign income.

System: Residential (worldwide) — standard ~19–47%
Beckham regime: Flat 24% on Spanish employment income up to €600K (47% above); foreign income exempt, up to 6 years
Savings income: 19–30%
Residency trigger: More than 183 days in a calendar year
Source: PwC Spain · Beckham Law 2026

Foreign income is taxed only if earned from 1 Jan 2024 onward AND remitted into Thailand — a remittance-based system.

System: Remittance-based for foreign income
Brackets: 0–35% progressive (exempt to THB 150K; top 35% over THB 5M)
Foreign income: Taxed only if earned post-2024 AND remitted; non-residents taxed on Thai-source only
Residency trigger: 180+ days in a calendar year
Source: PwC Thailand · rd.go.th

Residents taxed on worldwide income, but a foreign-income exemption regime exists under Law No. 7582.

System: Residential (worldwide)
Brackets: 15–40% progressive (from 1 Jan 2026; top 40% over TRY 5.3M)
Special regime: Foreign income exemption under Law No. 7582
Residency trigger: 6 months (183 days) in a calendar year
Source: PwC Turkey

UAE has no personal income tax at any level. This applies to all residents regardless of nationality or income source.

Personal income tax: 0% on all income
Capital gains tax: 0% (no CGT)
Inheritance tax: 0%
Dividend/interest tax: 0%
Corporate tax: 9% on profits exceeding AED 375,000 (~$102K); Qualifying Free Zone entities = 0%
VAT: 5% standard rate
US persons: Still owe US taxes — UAE income must be reported on US 1040; FEIE or Foreign Tax Credit may apply
Source: mof.gov.ae

Mostly source-based, but the principle is widened to tax certain foreign items (movable-asset passive income).

System: Territorial with limited foreign inclusions
Brackets: 0–36% progressive on labour income (IRPF); flat 12% on capital income
Foreign income: Movable-asset passive income included since 2011
Residency trigger: More than 183 days (sporadic absences counted)
Source: PwC Uruguay · DGI gub.uy

Residents taxed on worldwide income wherever paid/received; non-residents on Vietnam-related income.

System: Residential (worldwide)
Brackets: 5–35% progressive on employment (residents); non-residents flat 20%
Foreign income: Worldwide for residents wherever paid
Residency trigger: 183+ days in the calendar year or in 12 months from arrival
Source: PwC Vietnam