Digital Nomad Visas by Country: What Employers Need to Know

Status

No digital nomad visa. Nearest route is B/2 visitor status, by visa or visa exemption.

Tax residence

Residence turns on the centre of life test, with rebuttable presumptions of residence at 183 days or more in the tax year, or 30 days in the year plus 425 days over that year and the two before. Visitor stays are usually short, but the result depends on ties.

Sources: Official page · Tax source (secondary) · Link to this row

Fees

EUR 116 national (type D) visa fee (consular fee table art. 29); residence permit fees not confirmed.

Renewal

Residence permit 'nomade digitale - lavoratore da remoto' for up to one year, renewable annually if conditions persist.

Local work

DM 29 Feb 2024 covers work for an undertaking 'anche non residente' in Italy and refers to an employer or client 'residente nel territorio dello Stato'; the Government integration portal says the company may be 'based abroad or in Italy'. Work must be highly qualified and done remotely.

Family

Family reunification allowed for family members under art. 29 c.1 letters a) and b) of the Testo Unico (spouse, minor children); they receive a family-reasons permit of the same duration as the worker's.

Tax for the holder

No digital nomad tax rule. From 2024 (art. 2 TUIR as amended by D.Lgs. 209/2023) physical presence in Italy for most of the tax year, 183 days (184 in a leap year) including fractions of days, is enough for residence, and people working remotely from Italy for most of the year are resident; domicile (personal and family ties first) and registry entry (now a rebuttable presumption) also count. Year one depends on arrival date because the test is per calendar year.

Also note

Requires highly qualified profile, minimum 6 months experience for digital nomads, health insurance of at least EUR 30,000, clean criminal record declaration. Visa issued by consulates (esteri.it network).

Sources: Official programme page · Tax source · Link to this row

Fees

General visa fee: about JPY 15,000 single entry, JPY 30,000 multiple entry for applications accepted on or after 1 July 2026 (about JPY 3,000 / 6,000 before); may differ or be waived by nationality; no fee if visa not issued. No digital-nomad-specific fee stated.

Renewal

Not renewable.

Local work

Not permitted to work under an employment contract with a Japanese public or private organization; work must serve a foreign organization or sell to people abroad.

Family

Spouse or child of a Digital Nomad, same 6-month stay, no income requirement, own private medical insurance of JPY 10 million or more.

Tax for the holder

A resident is an individual with a domicile in Japan or who has had a residence in Japan continuously for one year or more; everyone else is a non-resident. A 6-month non-extendable stay would normally leave the holder non-resident, taxed only on Japan-source income.

Also note

Only nationals of countries on Japan's visa-exemption list that also have a tax treaty with Japan are eligible. No residence card is issued. After 6 months the holder must wait 6 months before reapplying.

Sources: Official programme page · Tax source · Link to this row

Fees

Consular fee per MFA schedule: multiple-entry visa (other than tourist or transit) USD 200 for up to 1 year; single-entry USD 80. No Neo Nomad-specific fee stated.

Renewal

One additional year of stay by applying to the Ministry of Internal Affairs.

Local work

The visa does not allow employment in Kazakhstan.

Family

Spouse and dependants receive visas matching the main holder's validity.

Tax for the holder

Tax resident after 183 days in any rolling 12-month period (or via the centre of vital interests test); no special regime for Neo Nomad holders was found.

Also note

Apply at a Kazakh embassy or consulate; an invitation is required unless the applicant is a citizen of one of 48 listed countries (Otandastar Foundation, state-owned).

Sources: Official programme page · Tax source (secondary) · Link to this row

Fees

Processing fee USD 200 (non-refundable, eFNS) or KES 20,000 per the 2025 Service Delivery Charter; issuance fee USD 1,000 per year.

Renewal

Renewable (eFNS: 'for a period of one (1) or two (2) years renewable')

Local work

For a person who 'works remotely within Kenya for a company registered outside the country'; engaging in business or employment without the requisite permit is an offence.

Family

Under the general dependant's pass rule, reg. 26(1)(b), for holders of any permit.

Tax for the holder

No special regime for Class N holders. An individual without a permanent home in Kenya is resident if present 183 days or more in the year of income (or more than 122 days on average over that year and the two before); employment income paid to a resident counts as Kenyan income whether the work is done in Kenya or abroad. Year one depends on arrival date because the test is per year of income.

Also note

Applied for online via eFNS (Form 25). Requires letter of no objection from home-country embassy, employer cover letter and proof of accommodation. Charter lists 21 working days for new permits, 10 for renewals.

Sources: Official programme page · Tax source · Link to this row

Fees

Not published on the official pages we checked.

Renewal

Not confirmed on an official page.

Local work

Official portal says status lets foreigners legally reside and work remotely in Kyrgyzstan; local work rules not stated.

Family

The official portal does not say.

Tax for the holder

Not confirmed on an official page.

Also note

Status, not a visa. Legal basis: Cabinet of Ministers Resolution No. 241 of 30 April 2025 approving the 'Regulation on the procedure for granting foreign citizens Digital Nomad status' (cbd.minjust.gov.kg doc 230028638), replacing the 2022 pilot (Resolution 464). Ministry of Labour, Social Security and Migration grants and monitors the status. Applications online at dnomad.e-gov.kg.

Sources: Official programme page · Tax source (secondary) · Link to this row

Fees

EUR 90 state fee for a national long-stay (D) visa (EUR 180 expedited)

Renewal

One further long-stay visa for remote work of up to one year may be requested; after it expires, no new long-stay visa on the same ground for six months; a temporary residence permit may be requested in Latvia during visa validity.

Local work

Remote work visa recipients do not have the right to employment in Latvia.

Family

Immigration Law (in force 15 Sep 2026) has no rule letting family members join a remote work visa holder; art. 25(1)(17) family residence permits cover only the foreigners in points 1 to 16 (not remote work visa holders). PMLP page silent.

Tax for the holder

Resident if the declared place of residence is in Latvia or the person stays in Latvia 183 days or more in any 12-month period starting or ending in the tax year. No digital nomad tax rule found. A full one-year stay passes the threshold.

Also note

Employer or applicant's own business must be registered in an OECD member state; employees need at least 6 months with the same employer; income certificate from an OECD state tax or social insurance authority.

Sources: Official programme page · Tax source · Link to this row

Fees

RM1,080 processing fee (incl. 8% SST) for main applicant, RM540 per dependant, plus immigration pass fee RM90 per 3 months or RM360 per year per person, plus multiple-entry visa charges that vary by country.

Renewal

Option to renew for an additional twelve (12) months, maximum stay of twenty-four (24) months in total.

Local work

Pass is a Professional Visit Pass for remote work for foreign employers or clients; MDEC FAQ also says spouses cannot work under the pass.

Family

Spouse or common-law partner, children (incl. adopted or step) under 18, disabled children of any age, and parents of the main holder; RM540 processing fee each; spouses may not work in Malaysia under the pass.

Tax for the holder

MDEC's FAQ says remote workers are not taxed if they stay 60 days or less, but may be taxable under Section 4(b)/13(2) ITA and Article 14 of a DTA from 61 days. Resident individuals' foreign-sourced income received in Malaysia may be exempt (subject to conditions) until 31 December 2036.

Also note

Two income tiers: tech USD 24,000 a year, non-tech USD 60,000 a year.

Sources: Official programme page · Tax source · Link to this row

Fees

EUR 300 non-refundable application fee per person, plus EUR 100 card issuance fee.

Renewal

Can be renewed three times at the discretion of Residency Malta, maximum four years in total.

Local work

Holders and dependants cannot offer services to or engage in economic activity with Malta-based employers or companies.

Family

Spouse, minor children and certain adult children may be included; no extra income figure per dependant stated on the official FAQ.

Tax for the holder

Under the Nomad Residence Permits (Income Tax) Rules (S.L. 123.210), no tax is charged on income from authorised remote work for the first 12 months from the permit's issue (or 1 January 2024 if later); after that the main applicant is taxed at a flat 10%. Authorised work means work for an employer, or clients, not resident in Malta and with no fixed place of business there. Nomad status does not by itself give Maltese tax residence.

Also note

Third-country nationals only (not EU, EEA, Swiss). Persons contracted by a foreign company to serve its Maltese subsidiary are not eligible. Requires rental or purchase agreement, health insurance covering EU and UK, and background check.

Sources: Official programme page · Tax source · Link to this row

Fees

Free of charge, no processing fee.

Renewal

Renewable.

Local work

Holder 'should not enter the Mauritius labour market'; income and business must be outside Mauritius.

Family

Spouse and children may be included; extra USD 500 per month per dependent child; marriage and birth certificates required.

Tax for the holder

Resident if domiciled in Mauritius (unless the permanent place of abode is abroad), or present 183 days or more in the income year, or 270 days or more in total in that year and the two before. Residents are taxed on income derived in Mauritius and on foreign income only when remitted to Mauritius.

Also note

Open to nationals of countries on the EDB annex list; others may enter as tourists and apply in-country. Apply online through EDB.

Sources: Official programme page · Tax source · Link to this row

Status

No digital nomad visa. Nearest routes: visitor without permission to carry out paid activities (Ley de Migracion Art. 52 I, up to 180 days uninterrupted, without permission for activities subject to remuneration in Mexico), or temporary residence based on economic solvency, which is a passive-income route, not a remote work visa. The law does not specifically address remote work paid from abroad.

Tax residence

Mexico has no day-count test: a person is resident if they establish a home in Mexico, and if they also have a home abroad, residence follows the centre of vital interests (more than 50% of income from Mexican sources or Mexico as the main place of professional activity).

Sources: Official page · Tax source (secondary) · Link to this row

Fees

No nomad-specific fee published. IGM 2026 schedule for temporary residence: state fee MDL 450 to examine the application (Law 213/2023), IGM service fee MDL 90 (30 days) or MDL 169 (10 days), MDL 150 for issuing the permit, residence card from MDL 350 (20 working days) to MDL 1,750 (same day). Extension: MDL 450 + MDL 90/178 + card.

Renewal

May be extended for a new period under the same procedure and conditions; apply 30 calendar days before expiry.

Local work

Must work remotely exclusively for a legal entity registered outside Moldova, as employee, service provider or shareholder/partner/administrator.

Family

Holder may apply for family reunification (Law 200/2010 art. 38) with sufficient means for family members; family permits cannot outlast the holder's permit.

Tax for the holder

No special regime for digital nomads. An individual is resident with a permanent domicile in Moldova or after more than 183 days in a fiscal year; residents are taxed at 12% on Moldovan-source income and on foreign-source income for work actually performed in Moldova, which covers remote work done from Moldova.

Also note

New temporary residence category for digital nomads in Law 200/2010 on the regime of foreigners (new art. 37 index 2, art. 31(2)(k)), in force 20 September 2025. Apply in Moldova at the IGM one-stop shop. Requires Moldovan health insurance, accommodation, criminal record certificate.

Sources: Official programme page · Tax source (secondary) · Link to this row

Fees

Not published on the official pages we checked.

Renewal

May be extended for at most two more years; a new permit may be issued six months after the previous digital nomad permit expires.

Local work

Digital nomad is defined as a foreigner employed by or working electronically for a foreign company or own company not registered in Montenegro; a foreigner may work in Montenegro only in jobs covered by a temporary residence and work permit (art. 66).

Family

Close family may join through family reunification: spouses, minor children born in or out of wedlock, children of one spouse and adopted children under 18 (art. 60a paras 3 and 4).

Tax for the holder

EY reports that holders of the digital nomad visa or residence permit are exempt from Montenegrin personal income tax (secondary source; not yet confirmed in the published law).

Also note

Apply in person at the Ministry of Interior in the place of residence, within the 90-day lawful stay; decision within 40 days. D visa for digital nomads also exists (art. 18). Requires accommodation, health insurance, proof of registration of the foreign company.

Sources: Official programme page · Tax source (secondary) · Link to this row

Fees

USD 500 single; USD 750 family (up to 3 dependants); USD 250 each additional (non-refundable)

Renewal

Not renewable: 'As the Stamp is for 12 months only, you will need to re-apply as per the standard application process'

Local work

'This Stamp only allows you to work remotely for companies and individuals not registered in Montserrat.'

Family

Children or stepchildren under 18 and dependent relatives. Family fee USD 750 for up to 3 dependants, plus USD 250 per additional dependant.

Tax for the holder

The official FAQ says holders 'will not be liable to pay Montserrat Income Tax'.

Also note

A Government of Montserrat site (Ministry of Communication, Works, Labour and Energy), linked from the official tourism site. Eligible: employees of foreign-registered employers, partners or shareholders of foreign-registered companies, and freelancers mainly serving clients established abroad. The application portal is live with 'Start My Application'.

Sources: Official programme page · Tax source · Link to this row

Fees

NAD 3,300 visa fee, payable after Ministry of Home Affairs, Immigration, Safety and Security approval.

Renewal

Not renewable (may reapply 12 months after expiry; no change of conditions)

Local work

Income must come from employers or clients outside Namibia.

Family

Spouse (extra USD 1,000/month) and children (extra USD 500/month each)

Tax for the holder

Not confirmed on an official page.

Also note

Run by the Namibia Investment Promotion and Development Board (NIPDB), which forwards applications with a motivation letter to MHAISS for decision. Applicants submit visa form 3-1/0033 and supporting documents.

Sources: Official programme page · Tax source · Link to this row

Status

Announced but not launched: no Department of Immigration notice of a digital nomad visa being issued was found. Nearest route: tourist visa (Department of Immigration).

What is changing

Nepal's full e-visa system launch was reported for 17 August 2026.

Sources: Official page · Link to this row

Status

No dedicated digital nomad or remote worker permit. Nearest official route: IND residence permit for a self-employed person, which requires a business of essential interest to the Dutch economy (RVO points test: 30 points in each of three areas) or Dutch commissions for freelancers; valid up to 2 years.

Tax residence

No day-count test: residence is decided on all facts and circumstances (permanent home, family, place of work, registration, assets, intended stay).

Sources: Official page · Tax source (secondary) · Netherlands hiring guide · Link to this row

Status

No digital nomad visa. Nearest route is the Visitor Visa or NZeTA. Effective 27 January 2025 it is a condition of all visitor visas that the holder may undertake remote work in New Zealand for an overseas employer, but not for a New Zealand employer, not supplying goods or services for payment to New Zealand businesses or people, and not work requiring presence at a New Zealand workplace; remote work cannot be the sole purpose of the visit.

Tax residence

Normally a person is resident after more than 183 days in any 12 months or with a permanent place of abode. From 1 April 2026 a non-resident visitor regime lets qualifying visitors stay up to 275 days in an 18-month period without becoming resident, if they work only for non-NZ employers or clients, are lawfully present, were not NZ resident beforehand and are tax resident in a country with a similar income tax.

Sources: Official page · Tax source (secondary) · Link to this row

Status

No dedicated digital nomad or remote worker permit. Nearest official route: UDI residence permit for self-employed persons with a company abroad (independent contractor), which requires a contract with a business in Norway, qualifications and Norwegian-level pay; two years at a time up to six years. UDI states holders are not allowed to work remotely unless it is part of the job the permit was granted for.

Tax residence

Tax resident after a stay of more than 183 days in any twelve-month period, or more than 270 days in a thirty-six-month period.

Sources: Official page · Tax source · Link to this row

Fees

B/.250.00 migration payment plus B/.50.00 card (per application)

Renewal

One extension for the same period (9 months)

Local work

Sworn statement required not to accept job offers or service contracts in Panama with nationals, residents, tourists or companies.

Family

SNM requirements sheet PM18 (April 2026) and the SNM permits list do not mention dependants.

Tax for the holder

Panama taxes on a territorial basis: gross income is income from activities undertaken in Panamanian territory, so foreign-source remote-work income is generally outside the tax base even if the holder exceeds 183 days.

Also note

Non-resident category for employees of transnational foreign companies or independent remote workers whose work has effects abroad. National-coverage health insurance required. PAB is at par with USD (B/.36,000 = USD 36,000).

Sources: Official programme page · Tax source (secondary) · Link to this row

Status

Decreto Legislativo 1582 (November 2023) created the 'Nomada Digital' migratory status (to be granted by Migraciones) for remote workers employed by companies domiciled abroad, but no Migraciones procedure exists: the Migraciones TUPA (DS 008-2023-IN), including its latest update by Resolucion de Superintendencia 000150-2025-MIGRACIONES (El Peruano, 12 Dec 2025), contains no nomad procedure. Nearest route: Turista status (up to 183 days a year for visa-exempt nationalities, for example per DS 012-2024-RE for Mexicans).

What is changing

Nomada Digital status exists in law (DL 1582, 2023) but cannot yet be applied for pending a Migraciones procedure / TUPA inclusion; no date announced.

Tax residence

Foreigners become domiciled for tax purposes once presence in Peru exceeds 183 days within any 12-month period.

Sources: Official page · Tax source (secondary) · Link to this row

Status

No digital nomad visa is being issued. Executive Order No. 86 (signed 24 April 2025) authorises a Digital Nomad Visa issued by the DFA through embassies and consulates, but no implementing guidelines, fee, income threshold or application channel were found on an official page. Nearest route in practice is temporary visitor status under Section 9(a) with Bureau of Immigration tourist visa extensions; the BI site lists tourist visa extension as an eService but did not state whether remote work is permitted.

What is changing

EO 86 of 2025: DNV for remote workers aged 18+, with income generated outside the Philippines (no amount set), health insurance, clean record, nationality of a country offering a DNV to Filipinos, stay of up to 1 year, renewable. Section 7 required DFA (with DOJ, DOT, BI, BIR) guidelines within 30 days and Section 5 a pilot within 60 days of effectivity. As of 19 October 2026 no published guidelines or open application process were found on DFA, BI or Official Gazette pages. The Philippine Embassy in The Hague has a DNV page repeating EO 86 eligibility with no fee or application procedure.

Tax residence

Foreigners are usually nonresident aliens; one who stays more than 180 days in a calendar year is treated as engaged in trade or business in the Philippines and taxed on Philippine-source income. Resident alien status depends on having no definite intention about length of stay, not on a day count. EO 86 contains no tax provision.

Sources: Official page · Tax source (secondary) · Philippines hiring guide · Link to this row

Status

No dedicated digital nomad or remote worker permit. Nearest official route: temporary residence permit for the purpose of conducting business activity (Act on Foreigners), which requires the company's prior-year income of at least twelve times the regional average monthly gross salary, or employing at least two workers, or proof it will meet these conditions.

Tax residence

Resident if the centre of personal or business interests is in Poland, or if present more than 183 days in a tax year; residents are taxed on worldwide income.

Sources: Official page · Tax source (secondary) · Link to this row

Fees

EUR 90 residence visa fee (gov.pt residence visa service pages, consular emoluments table); AIMA residence permit fees not confirmed.

Renewal

Temporary residence permit renewable for successive periods of three years.

Local work

Art. 61-B covers remote work for persons or companies domiciled outside Portugal; it does not bar Portuguese clients. Art. 83 Lei 23/2007 gives residence permit holders the right to employed and self-employed work 'sem prejuizo de aplicacao de disposicoes especiais'.

Family

General family reunification under Lei 23/2007 art. 98: holder of a residence permit valid for at least two years (15 months for a spouse who lived with the holder 18 months before entry); the waiting period does not apply to dependent minor or incapacitated children.

Tax for the holder

Resident if present more than 183 days, consecutive or not, in any 12-month period starting or ending in the year, or if, having stayed less, the person has a dwelling there suggesting intent to keep it as habitual residence. No digital nomad tax regime in this article.

Also note

A separate temporary stay visa for remote work (art. 18-B Decreto Regulamentar 84/2007) uses the same 4 x RMMG threshold for stays of up to one year.

Sources: Official programme page · Tax source · Link to this row

Fees

Long-stay visa EUR 300 (IGI 'alte scopuri' page, general long-stay visa section); residence permit: EUR 120 consular fee plus RON 265 permit card (IGI fee sheet)

Renewal

First extension 6 months; later extensions require an income certificate from the competent tax authority (general rule for 'other purposes': successive extensions of up to 1 year)

Local work

OUG 194/2002 as amended by the 2022 law requires remote work via ICT for a company registered outside Romania (or own foreign company); the law does not say whether Romanian clients or employers are barred.

Family

IGI nomad section and the amending law are silent.

Tax for the holder

Law 69/2023 amended the Fiscal Code: salary income of a person with digital nomad status (GEO 194/2002) from work for a company registered outside Romania is covered by a new art. 228(1)(d), and nomads are carved out of the social contribution rules (arts 136 and 153), in each case while present in Romania no more than 183 days in any 12 consecutive months ending in the calendar year. Above 183 days general rules apply, and the visa plus first 6-month extension already exceeds that.

Also note

Requires employment contract with a company registered outside Romania (or own foreign company), medical insurance of at least EUR 30,000, letter of intent. Legal basis: art. 49 OUG 194/2002.

Sources: Official programme page · Tax source · Link to this row

Status

Nearest route: the 'Live it' extended stay programme run by the Saint Lucia Tourism Authority, launched April 2021. It is a visitor stay of up to six weeks, extendable to 12 months, arranged through Live it Island Specialists. It is not a remote-work visa or permit and has no remote-employment eligibility test.

Tax residence

No special treatment. Under the general test, a person is resident if physically present in Saint Lucia for at least 183 days in the income year. The initial six-week stay is too short to reach that.

Sources: Official page · Tax source (secondary) · Link to this row

Status

Nearest route: ordinary short-stay entry (visa-exempt or visa depending on nationality) followed by a residence card application with the Direction de la Police de l'Air et des Frontieres; no route defined by remote work was found. Interior Ministry and Foreign Affairs sites make no mention of a visa nomade numerique or teletravail.

Sources: Official page · Tax source · Link to this row

Status

Nearest route: Visitor's Permit (3 months, extendable to 12 months, ETA required). The 2020/21 'Workcation Retreat Program' was a Tourism Seychelles marketing package for long stays on the visitor permit, not a visa category; no workcation, remote work or digital nomad permit appears on the Immigration and Civil Status site.

Sources: Official page · Tax source · Link to this row

Status

No digital nomad visa. Nearest route is the Short-Term Visit Pass. MOM says work passes are for foreigners working for Singapore-based companies, that an EOR applying a work pass for someone based in Singapore while working for an overseas company would be committing an offence, and that a foreigner can use an STVP for meetings for up to 90 days a year. MOM does not state that visitors may do remote work for a foreign employer. The ONE Pass and other work passes are not remote work visas.

Tax residence

A foreigner who is physically present or works in Singapore for 183 days or more in a calendar year is tax resident; concessions treat a continuous stay straddling two or three calendar years as resident. Visit pass stays are far shorter, so year-one residence is unlikely.

Sources: Official page · Tax source (secondary) · Link to this row

Fees

EUR 50 administrative fee for issuing a temporary residence permit (Tariff No. 15(b), Administrative Fees Act) plus EUR 4.50 general application fee (Tariff No. 1); biometric card cost not stated.

Renewal

Not renewable; may reapply six months after the previous permit expires, or apply for another permit type while the permit is valid.

Local work

The holder is not entering the Slovenian labour market; work must be for an entity based outside Slovenia or self-employment abroad.

Family

Family reunification allowed immediately; additional funds must be shown for family members.

Tax for the holder

Resident if formally registered with permanent residence in Slovenia, if the habitual abode or centre of personal and economic interests is in Slovenia, or if present more than 183 days at any time in the tax year; residence is determined case by case with the tax office. The state info point for foreigners says a nomad with proven tax residence at home need not register Slovenian tax residence, but becomes resident if their family moves with them.

Also note

Non-EU/EEA nationals only. Apply at a Slovenian mission abroad or an administrative unit if lawfully in Slovenia. Legal basis: Aliens Act ZTuj-2, Article 51a. Needs health insurance covering at least urgent care.

Sources: Official programme page · Tax source · Link to this row

Fees

Application fee set per mission, for example USD 55 non-refundable (Embassy in Washington, port of entry remote work checklist) or CAD 32 (High Commission Ottawa)

Renewal

Extension may be applied for: the Director-General may extend the period for which a visa was issued (s. 10(7) Immigration Act), application in person at least 60 days before expiry (reg. 9(8)); the s. 11(1)(b) visa period may not exceed three years. Change of status inside South Africa not allowed except in exceptional circumstances.

Local work

Section 11(2) of the Act: a visitor's visa holder 'may not conduct work' unless authorised; regulation 11(4)(b) authorises only remote work for a foreign employer.

Family

Regulation 11(4)(c): a visitor's visa may be issued to accompany the holder of a section 11 visa, provided the foreigner is the spouse or child of the holder.

Tax for the holder

No special regime. Residence depends on being ordinarily resident (the country you naturally return to) or the physical presence test (more than 91 days in the year and in each of the five previous years, and more than 915 days in those five years), so a stay of a year or two usually does not create residence; non-residents are taxed only on South African-source income.

Also note

Remote work is a visitor's visa category under regulation 11(4) of the Immigration Regulations 2014 (introduced 20 May 2024 at R1,000,000 a year, cut to about R650,976 from 9 October 2024). DIRCO mission checklists (Feb 2025) list it as an available application type.

Sources: Official programme page · Tax source · Link to this row

Fees

Set by nationality and mission (reciprocity); standard schedule from 1 Jan 2025: single entry over 90 days USD 60, multiple entry USD 90. Examples for F-1-D: EUR 81 (Embassy in Ireland), CAD 121.50 (Embassy in Canada), USD 45 for US citizens (Consulate in Los Angeles).

Renewal

Extendable 1 year at a time to a maximum of 3 years.

Local work

Employment and profit-making activities in Korea are prohibited.

Family

Spouse and minor children; family applicants need 2x GNI (capital area) or 1.5x GNI (elsewhere).

Tax for the holder

Resident if the person has a domicile or has had a residence in Korea for at least 183 days. Foreign residents whose total domicile or residence in Korea is five years or less in the last ten years are taxed on foreign-source income only if it is paid in Korea or remitted to Korea, so year-one liability on a foreign salary depends on where it is paid.

Also note

Applicant must be employed by an overseas company, have at least 1 year in the same industry, be 18+, and hold private medical insurance of KRW 100 million or more. Reduced regional thresholds require proof of residence in that region. B-1, B-2 and C-3 holders can switch in-country.

Sources: Official programme page · Tax source · Link to this row

Fees

Visa fee varies by nationality (for example USD 106 general, USD 190 for US citizens at US consulates from 1 Jan 2026); residence authorisation in Spain EUR 73.26 (form 790 038)

Renewal

Residence authorisation renewable for two years if conditions persist; permanent residence possible after five years.

Local work

Employees may work only for their foreign employer; self-employed may work for Spanish companies up to 20% of total professional activity.

Family

Spouse, dependent children and dependent ascendants; extra 75% of the minimum wage (EUR 916/month) for first family member and 25% of the minimum wage (EUR 305 to 306/month) for each additional member.

Tax for the holder

Normal residence test is more than 183 days in a calendar year. Holders of the international telework visa who are employees can opt into the special inbound workers regime (Beckham), with 24% on employment income up to EUR 600,000, for the year of the move plus five years.

Also note

Requires at least 3 months' prior relationship with the employer/clients, employer active for at least 1 year, and 3 years' professional experience or a relevant degree.

Sources: Official programme page · Tax source · Link to this row

Fees

USD 500 per year for main applicant, USD 500 per year for spouse and each dependant.

Renewal

Renewable annually; extension requires proof of tax registration with the Inland Revenue Department; no limit on renewals stated.

Local work

Not permitted to engage in local employment within Sri Lanka; income must come from clients or employers outside Sri Lanka.

Family

Spouse and dependants of the main applicant, USD 500 a year each; if more than 2 dependants, an extra USD 500 a month must be remitted for each; dependent children may attend international or private schools. No age limit for dependants stated.

Tax for the holder

Resident if present in Sri Lanka 183 days or more in any 12-month period that starts or ends in the year of assessment; residents are taxed on worldwide income. No digital nomad rule. Holders must register with the Inland Revenue Department to renew.

Also note

Open to remote employees, freelancers and business owners serving clients outside Sri Lanka; main applicant 18+.

Sources: Official programme page · Tax source · Link to this row

Fees

Standard visitor visa fee per BOCA schedule (general rate): US$50 single entry or US$100 multiple entry when applied for overseas, NT$1,600 or NT$3,200 when applied for in Taiwan; reciprocal surcharges apply to some nationalities; non-refundable.

Renewal

Can be extended in six-month increments for a maximum cumulative stay of up to two years.

Local work

Visitor visa for remote work; programme pages are silent, but under Employment Service Act art. 43 a foreigner may not work in Taiwan unless an employer has obtained a permit.

Family

BOCA digital nomad page, NDC visa page and NDC FAQ (9 questions) do not mention family members; each person would need to qualify on their own.

Tax for the holder

A foreigner staying 183 days or more in a taxable year is taxed as a resident, but Taiwan income tax applies to income from sources in Taiwan, including pay from a non-Taiwan employer for services performed in Taiwan. Foreign-source income enters only the 20% income basic tax, where a filing unit's foreign income is NT$1 million or more and basic income exceeds the NT$7.5 million deduction.

Also note

Two age tiers: 20-29 need USD 20,000 a year, 30+ need USD 40,000 a year. Apply at an ROC overseas mission, or at BOCA offices if already in Taiwan.

Sources: Official programme page · Tax source · Link to this row

Fees

Varies by mission: EUR 350 multiple entry (Budapest), USD 350 (Moscow)

Renewal

Extension of stay of 180 days at the Immigration Bureau, once per entry (180 + 180 days), then the holder must leave and may re-enter on the same DTV within its 5-year validity.

Local work

Holders cannot obtain a Thai work permit, so no work for Thai companies or Thai clients.

Family

Spouse and dependent children (Moscow embassy: children under 20) with proof of relationship.

Tax for the holder

Resident if present more than 180 days in aggregate in a tax (calendar) year. Residents are taxed on Thai-source income and on the portion of foreign-source income brought into Thailand.

Also note

Financial requirement is a savings balance, not income. Remote workers need an employment contract or certificate from a foreign employer or a portfolio.

Sources: Official programme page · Tax source · Link to this row

Fees

Visa fee varies by consulate and nationality, for example Consulate General Houston: single entry USD 60 (USD 185 for US citizens), multiple entry USD 180 (USD 265 US citizens); Los Angeles: USD 160 single / USD 190 multiple for US citizens. Residence permit fees not stated.

Renewal

Not confirmed on an official page.

Local work

Requires an employment contract or business contract with a company not located in Turkey.

Family

The official pages do not say.

Tax for the holder

Resident if staying continuously more than six months in a calendar year (GVK art. 4), but people in Turkey for a specific temporary job are not resident (art. 5). New: Law 7582 added GVK art. mukerrer 20/D, which exempts foreign-source income for 20 years for anyone who becomes Turkish resident on or after 1 Jan 2026 and had no Turkish domicile or tax liability in the previous three calendar years. It is not specific to nomads and does not need an opt-in, but it only applies if those conditions are met. Separately, art. 23(1)(14/a) exempts foreign-currency wages paid by a foreign employer that has no activity in Turkey.

Also note

Pre-application on the GoTurkey digital nomad platform (Ministry of Culture and Tourism) first; then visa and residence permit. Requires university degree, contract with a company outside Turkey, income USD 3,000/month or USD 36,000/year, health insurance EUR 30,000+. Turkish consulates (Houston, Los Angeles) state 'Only the nationals of the countries listed below can apply': Australia, Belarus, Belgium, Bulgaria, Canada, Croatia, Czechia, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Romania, Russia, Slovakia, Slovenia, Spain, Sweden, Switzerland, UK, Ukraine, USA.

Sources: Official programme page · Tax source · Link to this row

Fees

GDRFA Dubai: residence permit fee AED 200 + Knowledge Dirham AED 10 + Innovation Dirham AED 10 + inside-country fee AED 500 + delivery AED 20 (plus medical test, Emirates ID and insurance costs). u.ae (Dubai programme): USD 287 per person plus UAE-valid medical insurance and processing fees.

Renewal

Renewable under the same terms as first issued (GDRFA renewal service); u.ae: renewable upon re-application; no cap on renewals stated.

Local work

Must prove remote work for an organisation outside the UAE; no local sponsor. Local employment would need a standard work permit.

Family

U.ae: family can join once the application is approved ('you can also bring your family along'); GDRFA issuance page does not detail family sponsorship terms or extra income.

Tax for the holder

The UAE has no federal or emirate personal income tax; u.ae lists 'zero income tax for individuals' as a programme benefit. Holders may still be taxed by their home country.

Also note

Self-sponsored one-year residence for people employed by or owning a company outside the UAE. Abu Dhabi route: the Abu Dhabi Residents Office page lists the Remote Work Visa (USD 3,500/month, 1 year, 6 months of bank statements) but states 'Submitting a nomination request for this category is currently unavailable through Abu Dhabi Residents Office', so Abu Dhabi residents apply via the federal ICP channel instead.

Sources: Official programme page · Tax source · Link to this row

Status

No digital nomad visa. Nearest route is the Standard Visitor route (usually up to 6 months). Appendix Visitor: Permitted Activities PA 4(h) lets a visitor undertake activities relating to their employment overseas remotely from within the UK, provided remote work is not the main purpose of the visit.

Tax residence

Under the Statutory Residence Test, the first automatic UK test makes a person resident if they spend 183 days or more in the UK in the tax year (6 April to 5 April); other tests look at UK home and ties. A standard visit of up to 6 months normally stays under 183 days in one tax year, but ties and repeat visits can make a person resident earlier.

Sources: Official page · Tax source · Link to this row

Status

No digital nomad visa. Nearest route is the B-1/B-2 visitor visa (or ESTA). The State Department page says an individual on a visitor visa (B1/B2) is not permitted to accept employment or work in the United States; it does not address remote work for a foreign employer.

Tax residence

Non-citizens become US tax residents under the green card test or the substantial presence test: at least 31 days in the current year and 183 days over three years counting all current-year days, one third of last year's and one sixth of the year before. A visitor stay is normally too short to trigger it in year one, but repeat visits can.

Sources: Official page · Tax source · Link to this row

Fees

55.71 U.I. (Unidades Indexadas), cannot be paid from abroad.

Renewal

Renewable once only for another 180 days; after that the holder may apply for another migration category (arts. 4 and 7 of Decreto 394/009)

Local work

Art. 8 literal B covers remote activity 'para entidades radicadas en el extranjero' (for entities based abroad); work for Uruguayan clients is not addressed.

Family

Decreto 394/009 art. 8 (text by Decreto 238/022) and the DNM procedure page do not mention family members.

Tax for the holder

Resident with more than 183 days in Uruguay in the calendar year (absences up to 30 days count as sporadic), or with the main base of activities or economic or vital interests in Uruguay (presumed if spouse and dependent minor children live there). The initial permit is under 180 days, so a holder on the first permit alone would not cross the day threshold.

Also note

Renewal requires Uruguayan ID, criminal record certificate and Uruguayan vaccination record.

Sources: Official programme page · Tax source · Link to this row

Status

No official page for a dedicated digital nomad or remote worker visa was found. Nearest route: visa-free or tourist entry (eligibility by nationality); IT Park specialists have a separate IT-sector route (not dedicated). Not confirmed on an official page.

Sources: Official page · Link to this row

Status

No digital nomad visa. Nearest route is the e-visa (generally up to 90 days, single or multiple entry, under Law No. 23/2023/QH15) or visa exemption for eligible nationalities.

Tax residence

An individual is resident if present in Vietnam 183 days or more in the calendar year or in 12 consecutive months from arrival, or if they have a permanent residence (including a registered address or a fixed-term lease). A 90-day e-visa stay alone does not reach this.

Sources: Official page · Tax source (secondary) · Link to this row