Taxes
Tax residence and double taxation: organise the questions
Dates, ties, work and treaties. A map for talking to your adviser before moving.
Nomad Hub editorial team · Editorial update:
Visa and tax residence follow different paths
An immigration permit alone does not answer where you must pay tax. AEAT explicitly distinguishes this. Separate staying and working rights from tax residence, income source and filing obligations. Each country tax guide connects those questions to its tax authority.
Days are one part of the investigation
Spain, Portugal and Greece have presence criteria and other ties. The period matters too: calendar years and twelve-month windows are not the same count. Record arrivals, departures, housing and ties without reducing the whole decision to fewer than 183 days.
Two countries require a specific treaty
If there are obligations in both countries, identify their treaty, validity and income category. Employment, services, dividends and other income can require different questions. A treaty does not automatically remove filing obligations or let you choose the cheaper country.
Special regimes: check eligibility
Spain has an optional inbound-worker regime; Portugal, IFICI with specific conditions; Greece describes article 5C for certain Greek-source income. Croatia introduced a bounded exemption for nomad status. None of these references allows promising a personal rate without reviewing profile, income and current rules.
Take this next step
- Dates and ties in both countries.
- Work, clients and income by category.
- Applicable treaty, registration and returns.
- Special-regime and deadline review.
Explore by country
ES / TaxesSpain
Tax residence: more than counting days
Inbound-worker regime and your profile
Explore SpainPortugal
Residence under the income tax code
IFICI and the former NHR regime
Explore PortugalGreece
Tax residence and ties
Article 5C is not the visa
Explore GreeceCroatia
An exemption with a specific scope
Before estimating your tax budget
Explore Croatia
IT / TaxesItaly
Tax residence since 2024
Residents: all income
Explore Italy
MT / TaxesMalta
No tax in the first 12 months
Afterwards: a 10% flat rate
Explore Malta
HU / TaxesHungary
When are you tax resident?
Full or limited tax liability
Explore Hungary
MX / TaxesMexico
Tax residence: your home and your interests
If you are resident, all your income is taxed
Explore Mexico
CO / TaxesColombia
183 days in any 365-day period
Resident: Colombian and foreign income
Explore Colombia
CR / TaxesCosta Rica
Income tax exemption
Your home country still matters
Explore Costa Rica
EE / TaxesEstonia
183 days or place of residence
Foreign income and double taxation
Explore Estonia
TH / TaxesThailand
Tax residence: more than 180 days a year
Foreign income you bring into the country
Explore Thailand
BR / TaxesBrazil
Resident from day 184
Brazilian and foreign income
Explore Brazil
AR / TaxesArgentina
Tax residence after 12 months
Residents: Argentine and foreign income
Explore Argentina
ID / TaxesIndonesia
Tax subject: 183 days or intention to reside
Worldwide income and the territorial regime
Explore Indonesia