US Digital Nomad Tax Guide
Tax strategy for US citizens working remotely abroad — FEIE eligibility, SE tax, visa compliance, and country-by-country digital nomad visas
Tax Calculator
Home office, equipment, software, internet, travel
Digital Nomad Visa Directory
Europe
Americas
Asia
Other
🇵🇹Portugal — D8 Digital Nomad Visa
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Min €3,480/mo
NHR Tax Regime
1-year renewable
US Tax Impact: Portugal's NHR (Non-Habitual Resident) / IFICI regime offers 20% flat tax for qualifying activities. For US citizens: FTC for Portuguese taxes. FEIE does NOT apply if Portugal taxes income — but FTC may eliminate double tax. Treaty: 1994 US-Portugal treaty.
Key Requirements: Income proof, health insurance, clean criminal record.
Tax-Free Countries with Treaty: Portugal's NHR pension exemption benefits non-US pension income.
Key Requirements: Income proof, health insurance, clean criminal record.
Tax-Free Countries with Treaty: Portugal's NHR pension exemption benefits non-US pension income.
🇪🇸Spain — Digital Nomad Visa (Beckham Law)
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24% flat tax
€2,334/mo minimum
5-year limit
US Tax Impact: Spain imposes 24% on Spanish-source income. Under Beckham Law, only Spanish-source income is taxed for first 6 years. US citizen: Worldwide income still reported to IRS. FTC for Spanish taxes paid. Spanish wealth tax NOT creditable.
Warning: Spain DNV requires not having been a Spanish tax resident in the last 5 years.
Warning: Spain DNV requires not having been a Spanish tax resident in the last 5 years.
🇩🇪Germany — Freelancer Visa
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High tax (up to 45%)
Strong FTC available
Complex registration
US Tax Impact: Germany has comprehensive income tax treaty with US. German income tax fully creditable. German trade tax (Gewerbesteuer) may NOT be creditable as FTC. Social security under totalization agreement. Progressive rates to 45%.
🇬🇷Greece — Digital Nomad Visa + 7% Flat Tax
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7% flat tax on foreign income
10-year max benefit
Non-EU minimum stay
US Tax Impact: Greece's 7% lump-sum for qualifying new residents applies to foreign-source income. For US citizens, IRS taxes worldwide income regardless. Greek 7% would qualify as FTC. Very tax-efficient for high earners with non-Greek source income. Limited US-Greece treaty provisions.
🇲🇽Mexico — Temporary Resident Visa
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Low cost of living
No formal DNV yet
FMM / FM2 options
US Tax Impact: Mexico has income tax treaty and totalization agreement with US. Working in Mexico creates tax nexus — income may be taxable in Mexico. FEIE available if PPT/BFR met. FATCA: Mexican banks report to US. FTC available for Mexican taxes.
🇨🇷Costa Rica — Rentista / Pensionado Visa
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Territorial tax system
Foreign income exempt locally
No US treaty
US Tax Impact: Costa Rica only taxes locally-sourced income — foreign income is NOT taxed in Costa Rica. No US-Costa Rica tax treaty. No FTC available. FEIE is primary strategy for US nomads in Costa Rica. No SE tax relief (no totalization). Very common for US digital nomads.
🇨🇴Colombia — Digital Nomad Visa
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Official DNV 2022
Min $684/mo
2-year initial
US Tax Impact: Colombia taxes residents on worldwide income; non-residents taxed on Colombian-source only. Under 183 days you're generally non-resident for Colombian tax. No US-Colombia tax treaty. FEIE available.
🇹🇭Thailand — LTR Visa (Long-Term Resident)
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Exemption on foreign income
$80k income requirement
10-year visa
US Tax Impact: Thailand traditionally did not tax foreign-source income remitted in a different year. Since 2024, rule changed — foreign income remitted to Thailand is taxable in year earned. LTR visa holders get special 17% flat rate on Thai-source employment income. Limited US-Thailand treaty. FEIE available with PPT.
🇮🇩Indonesia (Bali) — E33G Remote Work Visa
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5-year visa available
Tax-free for foreign income
Min $2k/mo
US Tax Impact: Indonesia's Second Home Visa / E33G visa holders earning from outside Indonesia may be exempt from Indonesian income tax. No US-Indonesia tax treaty. FEIE is primary strategy. No totalization agreement.
🇦🇪UAE — Freelancer / Remote Work Visa
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0% personal income tax
Remote work visa available
No US treaty
US Tax Impact: UAE has zero personal income tax — no FTC available. US citizen must still pay US federal tax. FEIE is essential strategy (saves up to $130k exclusion). SE tax still applies (no totalization). FBAR for UAE bank accounts. Very popular with high-earning US nomads.
🇧🇧Barbados — Welcome Stamp
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12-month initially
Low local tax on foreign income
Min $50k income
US Tax Impact: Barbados taxes foreign income at 0-2.5% for Welcome Stamp holders. No US-Barbados tax treaty. FEIE available if PPT/BFR met. SE tax applies fully (no totalization). FTC for any Barbados taxes paid.
🇬🇪Georgia — Remotely from Georgia Program
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Very low flat tax (20%)
Startup-friendly
No formal DNV
US Tax Impact: Georgia (country) has 20% flat income tax with virtual zone exemptions for IT companies. No US-Georgia tax treaty. FEIE available. No totalization. Low cost of living.
Tax Analysis
$0
Gross Income
$0
FEIE Exclusion
$0
SE Tax
$0
Total US Tax
SE Income$0
Business Expenses$0
Net SE Income$0
FEIE (prorated)$0
½ SE Tax Deduction$0
Taxable Income$0
Income Tax$0
SE Tax (15.3%)$0
Total US Tax$0
Digital Nomad Tax Checklist
File Form 2555
Claim the FEIE — not automatic, must elect annually
Claim the FEIE — not automatic, must elect annually
Pay SE Tax Even with FEIE
FEIE excludes income for income tax but NOT self-employment tax (15.3%)
FEIE excludes income for income tax but NOT self-employment tax (15.3%)
File FBAR Annually
Report foreign bank accounts exceeding $10,000 aggregate by April 15
Report foreign bank accounts exceeding $10,000 aggregate by April 15
Check State Tax Obligations
Some states (CA, NY) tax you even while abroad. Domicile matters.
Some states (CA, NY) tax you even while abroad. Domicile matters.
Keep Travel Log
Record every entry/exit from US for PPT calculations
Record every entry/exit from US for PPT calculations
Check Local Visa Compliance
Working on tourist visa may be illegal in many countries — get a DNV or work permit
Working on tourist visa may be illegal in many countries — get a DNV or work permit
Consider Quarterly Estimated Payments
SE income has no withholding — pay quarterly to avoid penalties
SE income has no withholding — pay quarterly to avoid penalties