Digital nomadsTax residency · 2026

Stay compliant. Build a legal pathway to zero personal income tax.

A nomad lifestyle without a clear tax home is the most exposed position you can take — not the safest. We help founders, operators, and remote earners replace a hostile residency with a defensible one.

The exposure

What "just travelling" actually triggers.

Tax authorities have moved beyond day-counts. Centre of vital interests, ties tests, and exit taxes mean that a year of Airbnbs rarely produces a clean break.

  • You stay tax-resident at home

    The UK's Statutory Residence Test, Germany's Wohnsitz rules, and Australia's domicile test all catch the rootless nomad. Worldwide income remains taxable.

  • Exit tax on the way out

    Germany (Wegzugsteuer), France (Article 167 bis), Canada (departure tax), and the Netherlands all crystallise tax on shareholdings or unrealised gains when you leave.

  • CFC and look-back rules

    Foreign companies can be attributed back to you (CFC). Sweden's 5-year rule and the UK's temporary non-residence rules reach forward in time.

Legal pathways

Six residencies that produce a defensible 0% — or close to it.

Each pathway has a tax outcome, a presence requirement, and a profile it suits. We help you pick the one that survives scrutiny in the country you are leaving.

UAE

UAE residency (Dubai)

0% personal income tax, fast residency, real banking.

Tax outcome
0% personal income tax. 9% corporate tax above AED 375k (free-zone qualifying income can stay 0%).
Time to obtain
4–8 weeks end-to-end.
Presence
Visit once every 180 days to maintain visa; 90+ days/year recommended for tax residency certificate.
Paraguay

Paraguay permanent residency

Territorial tax, low cost, residency in days.

Tax outcome
Territorial: foreign-source income not taxed locally. 10% on Paraguay-source income.
Time to obtain
Residency card in 60–90 days after a single in-person trip.
Presence
One visit every 3 years to keep the card active. 120+ days/year for tax residency certificate.
Panama

Panama Friendly Nations visa

Territorial tax, USD economy, hub for the Americas.

Tax outcome
Territorial: foreign-source income not taxed. 25% on Panama-source income above threshold.
Time to obtain
6–9 months to permanent residency.
Presence
Visit at least once every 2 years; 183+ days for full tax residency.
Georgia

Georgia (HNWI or small-business)

1% small-business regime or HNWI tax residency.

Tax outcome
1% turnover tax for small business. 20% flat PIT otherwise. Foreign-source income often outside scope.
Time to obtain
IE status: 1–2 weeks on the ground. HNWI residency: 1–3 months.
Presence
183 days for normal tax residency; HNWI route avoids the day-count.
Thailand LTR

Thailand LTR (Long-Term Resident)

10-year visa, remote workers welcome, foreign income exempt.

Tax outcome
Foreign-source income exempt if remitted outside the year earned. 17% flat for highly skilled professionals.
Time to obtain
2–4 months from application.
Presence
Annual report; no minimum days, but 180+ days/yr makes you a Thai tax resident.
Cyprus

Cyprus non-dom

EU base, 60-day residency, 17 years dividend-tax-free.

Tax outcome
0% on dividends and interest (non-dom). 12.5% corporate tax. PIT progressive to 35%.
Time to obtain
60-day rule: residency in ~3 months with a company and accommodation.
Presence
60 days in Cyprus, no 183+ days in any other country, ties to Cyprus (company, lease).
Next step

See how we'd secure your pathway to zero tax — legally.

A 30-minute introduction with a partner. We map your current residency, exit-tax exposure, and the cleanest landing for your situation.

Book a 30-minute call