Low-Tax Europe for Digital Nomads in 2026: Nine Regimes Where Tax and Contributions Can Stay Near 20%, Checked Against the Source

Europe is not one high tax rate. In 2026 a remote worker can legally keep income tax plus their own social contributions near or under 20% in nine EU countries, but each regime has a gate that decides whether it applies to you. Croatia exempts a digital nomad's foreign work income entirely, for 18 months at most. Malta charges 0% for the first 12 months of its Nomad Residence Permit and a flat 10% after that. Italy (the impatriate regime) and Greece (Article 5C) tax only half of qualifying income, for five and seven years. Bulgaria has a flat 10% income tax for everyone. Czechia's flat-rate regime rolls tax and contributions into one monthly payment. The Dutch 30% ruling and Spain's Beckham Law reward salaried employees on higher pay, and Cyprus suits founders and high earners more than contractors.

We checked every regime against the tax authority or the statute in September 2026. Several claims that circulate in expat chats turned out to be outdated or true only for one profile, and we collect them in a table near the end. This is general information, not tax advice: residence, treaties and your home country's rules change the outcome, so model your own numbers with a tax adviser before you move.

Nine regimes at a glance

*Illustrative burden = income tax plus the individual's own compulsory social and health contributions as a share of gross income, 2026 rules, single person, no other income. It excludes employer contributions, private insurance, home-country tax and one-off costs. Regional surcharges (Italy, Spain) are approximated. Treat these as orders of magnitude, not a quote.

Croatia: 0% on foreign work income, for 18 months at most

The rule. Article 9(1), point 26 of the Croatian Income Tax Act exempts income that a person with digital nomad status earns from employment or activity "for an employer not registered in the Republic of Croatia". The exemption has applied since 1 January 2021, confirmed in the Croatian Tax Administration's summary of that year's changes. The Act on Compulsory Health Insurance of Foreigners says a digital nomad is not required to join the Croatian system and must cover their own healthcare costs, so private insurance covering Croatia is a condition of the permit. Pension insurance for people working for a foreign employer with no Croatian branch applies only on their own request (Article 19 of the Pension Insurance Act).

Who qualifies. The Ministry of the Interior (MUP) defines a digital nomad as a non-EU national employed by, or working through their own company for, an employer not registered in Croatia, who does not work for or provide services to employers in Croatia. The income floor is 2.5 times the previous year's average net salary: €3,622.50 a month in 2026, or savings of €43,470 for a 12-month stay, plus 10% of the average net salary for each family member.

How long. Since the March 2025 amendment to the Aliens Act (Official Gazette 40/2025), the stay lasts up to 18 months in total. A permit issued for less can be extended once within that ceiling. You can apply again six months after the previous stay ends. Media reports of "up to three years" are wrong.

The catch.

• It is short. The regime suits a year or a year and a half, not a move.
• More than 183 days in Croatia makes you resident for Croatian tax purposes under the General Tax Act. The exemption covers only the nomad work income, so rent, dividends or capital gains become taxable in Croatia.
• The exemption is Croatian only. It does not stop your home country from taxing the same salary, and nationals who need a visa must apply at a Croatian embassy, consulate or online, not at a police station inside Croatia.

Malta: 0% for a year, then 10%

The rule. The Nomad Residence Permits (Income Tax) Rules (Subsidiary Legislation 123.210, Legal Notice 277 of 2023) tax the main applicant's income from "authorised work" at 10%. Authorised work means remote employment for a non-Maltese employer or self-employed services to non-Maltese clients. For the first 12 months after the permit is issued, that income is not taxed, unless you declare to Residency Malta that your residence is not merely casual. A holder granted a new permit within two years does not get a second exempt year. Family members are taxed under the ordinary Income Tax Act. Where at least 10% tax has already been paid abroad on the income, it does not need to be reported in Malta.

Who qualifies. Residency Malta asks for gross income of at least €42,000 a year, health insurance, a rental or purchase agreement and a clean background check. The permit is issued for one year and can be renewed three times, up to four years, with at least five months spent in Malta over the previous 12 months. The fees are €300 per person plus €100 for each residence card.

The catch. Nationality. Residency Malta states that applications from Russia and Belarus are currently not eligible, along with nationals of, or people with close ties to, Afghanistan, North Korea, Iran, the DR Congo, Somalia, South Sudan, Sudan, Yemen and Venezuela, and the list can change. Residency Malta's FAQ also states that permit holders are not entitled to free public healthcare, social benefits or a Maltese pension, so health cover and pension planning stay with you.

Italy: the impatriate regime taxes half of qualifying income

The rule. Article 5 of Legislative Decree 209/2023 counts employment income, similar income and self-employed professional income (arti e professioni) produced in Italy "only up to 50%", up to €600,000 a year. The exempt share rises to 60% if you move to Italy with a minor child, or a child is born or adopted during the regime, and the child is resident in Italy. The regime lasts five tax years: the year you become resident and the four following.

Who qualifies.

• No Italian tax residence in the previous three tax years (six if you work for the same employer or group, seven if you previously worked in Italy for it).
• High qualification: a degree of at least three years, or five years of professional experience, or three years for ICT managers and specialists (Revenue Agency ruling 71/2025). Regulated professions qualify, and since October 2025 so does AI research.
• Work carried out mainly in Italy, and a commitment to stay tax resident for four years, failing which the benefit is clawed back with interest.

Remote work counts. The Revenue Agency's rulings 2/2026 and 82/2026 apply the earlier guidance to the new regime: the relief is available "while continuing to work in smart working for a foreign employer", and the law does not require an Italian employer or Italian clients. If a foreign employer does not apply it through payroll, you claim it in your tax return.

What it is worth at €60,000 (2026 rates 23%, 33% and 43%, surcharges of about 2.5%):

• Employee: about 17% with the 50% exemption and about 14% with 60%, counting income tax and the employee's own contributions of about 9.2%. Without the regime the same employee pays about 37.5%. The employer pays roughly 30% in contributions on top.
• Freelancer on the separate INPS scheme (26.07%): about 22% with 50% and about 17% with 60%. Contributions are assessed on the reduced income: the 2026 return carries only the taxable share in line RE23, and INPS Circular 62/2026 takes the contribution base from that line. The flip side is a smaller future pension, because separate-scheme pensions follow the contributions paid.

The catch.

• Business income (reddito d'impresa) is excluded, unlike under the old regime.
• It cannot be combined with the 15% flat regime (regime forfettario): income taxed there never enters the total income the exemption works on.
• The Italian Digital Nomad Visa itself gives no tax break. The February 2024 decree requires holders to request an Italian VAT number (partita IVA) and to comply with tax and contribution rules, and treats a breach as grounds to revoke the permit. The impatriate regime is a separate question, decided by your history and qualification, not by the visa.

Weighing Italy for a two- to five-year move? The digital nomad visa covers the residence side; the impatriate regime depends on your prior residence and qualification, which we check before you file. See the Italy Digital Nomad Visa route →

Greece: Article 5C taxes half for seven years

The rule. Article 5C of the Greek Income Tax Code, added by Law 4758/2020 from 1 January 2021, exempts 50% of income from salaried employment and from business activity in Greece for seven tax years. It also removes the deemed-living-expense test on homes and cars.

Who qualifies.

• Not Greek tax resident in five of the previous six years, and moving from an EU/EEA state or a state with a tax cooperation agreement with Greece.
• Employment with a Greek entity or a Greek permanent establishment of a foreign company, or your own business activity in Greece (the tax authority AADE's FAQ requires a start-of-business registration for a sole proprietorship).
• A declaration that you will stay at least two years. Since July 2025 the job no longer needs to be a newly created one (Law 5222/2025), and applications are filed online through myAADE.

Deadline. If the job or business starts by 2 July, apply by 31 December of the same year to cover that year; if it starts later, apply by 31 December of the following year. AADE decides within 60 days.

What it is worth. For a freelancer with €60,000 of profit, paying the lowest EFKA contribution class (€250.77 plus €10 a month in 2026), 5C brings the burden to about 14%, against about 31% without it. Contributions are not reduced by 5C.

The catch. A remote employee of a foreign company with no Greek presence does not qualify. The workaround is a Greek sole proprietorship, and that runs into the Greek digital nomad permit: Article 68 of Law 5038/2023 requires the holder not to work for employers based in Greece and a self-employed holder's business to be outside Greece. The sole-proprietorship route therefore fits people who may run a business in Greece, such as EU citizens or holders of a permit that allows it, not a digital nomad permit as it stands. AADE has published nothing specific on nomad holders.

Bulgaria: no special regime, just a flat 10%

The rule. Bulgaria has no new-resident regime. Personal income tax is a flat 10% (Article 48 of the Personal Income Taxes Act), and contributions stop at a monthly ceiling. Bulgaria adopted the euro on 1 January 2026. The 2026 maximum insurable income is €2,111.64 a month until July and €2,300 from 1 August. A self-employed person pays 27.8% (pension 19.8% including the second pillar, plus 8% health), or 31.3% with optional sickness cover. Liberal professions deduct 25% of income as statutory expenses.

What it is worth at €60,000.

• Freelancer: contributions of about €7,300 on the capped base plus 10% tax on the rest come to about 18.5%, or about 19% once the €2,300 ceiling applies for a full year.
• Employee: the employee's own share (13.78%) plus tax is about 15.5%, but the employer adds about 19% on the capped base, so the total cost of the job is higher.

Residence. A digital nomad residence permit was added to the Foreigners Act in June 2025 (State Gazette 52/2025) and has been operational since the implementing rules of December 2025 (State Gazette 109/2025). It covers employees of non-EU employers, owners or managers of non-EU companies and self-employed people who provide remote IT-based services, with no work or clients in Bulgaria. The applicant shows average annual gross income of at least 50 Bulgarian minimum monthly wages; the permit lasts one year and can be extended once for another year. The amendment adds no tax or social-security rule of its own: the Social Insurance Code makes employees and self-employed people compulsorily insured and has no exception for foreign employers, so check how contributions will be paid before you move.

Czechia: one monthly payment, if you can get into it

The rule. The Czech flat-rate regime (paušální daň, Section 2a of the Income Tax Act) replaces income tax, pension and health contributions with one monthly payment. The 2026 amounts per the Financial Administration:

At the Czech National Bank rate of 29 September 2026 (€1 = CZK 24.415), band I costs about €375 a month. At CZK 1M of turnover (about €41,000) that is about 11%; an IT freelancer in band I at CZK 1.5M pays about 7%; band III at CZK 2M is about 16%. You opt in by 10 January, or when you start the business.

The catch. The regime requires membership of Czech public health insurance. A non-EU national without permanent residence who is not employed by a Czech employer generally cannot join it (VZP, the main health insurer), so for most non-EU nomads the regime is closed until permanent residence. EU citizens can use it, as can some people covered by Czech social security agreements: VZP names people insured in countries such as the USA and Japan, and Israeli citizens. The Czech Digital Nomad programme covers IT and marketing freelancers from a fixed list of countries (Australia, Brazil, Canada, Israel, Japan, Mexico, New Zealand, Singapore, South Korea, Taiwan, the UK and the USA, with India on the English page), and Czech embassies do not accept visa or residence applications from Russian or Belarusian citizens except in narrow cases.

Netherlands: the 30% ruling for well-paid employees

The rule. An employer may pay up to 30% of salary as a tax-free allowance for five years at most. From 1 January 2027 the maximum drops to 27%; this was enacted in the 2025 Tax Plan, and people who had the ruling before 2024 keep 30%. In 2026 the allowance is capped at €78,600, reached at a salary of €262,000.

Who qualifies.

• An employee on Dutch payroll: a foreign employer with a Dutch payroll tax number, including an employer of record acting as the withholding employer, can qualify.
• Recruited from abroad: in the 24 months before starting, you lived more than 150 km from the Dutch border for more than 16 months.
• Taxable salary (after the allowance) above €48,013 in 2026, or €36,497 for under-30s with a master's degree, which means a gross salary of about €68,600 for the full 30%.
• Apply within four months of the first working day to benefit from day one.

What it is worth (2026 rates and tax credits, pension contributions ignored): at €79,000 (about $90,000) the burden falls from about 32% to about 17%; at €90,000 from about 35% to about 19%. The 2027 cut to 27% adds only about 1.5 percentage points to the effective burden, not 3.

The catch. Freelancers and self-employed people cannot use it, and the Netherlands has no digital nomad permit. You need a work-based residence permit, typically as a highly skilled migrant through a recognised sponsor, with a 2026 salary threshold of €5,942 a month from age 30.

Spain: the Beckham Law for employees, not freelancers

The rule. Under Article 93 of the income tax law (Ley 35/2006), all employment income is treated as Spanish-source and taxed at 24% up to €600,000 and 47% above, for the year of arrival and the five following years. Other income counts only if it is Spanish-source, so foreign dividends, interest and gains generally stay outside Spanish tax; Spanish-source savings income is taxed at 19% to 30%. You must not have been Spanish resident in the previous five years. You file Modelo 149 within six months of registering with Spanish social security, then Modelo 151 every year.

The Digital Nomad Visa. The law names employees holding the international telework visa as eligible. Self-employed holders are a different story: Article 113.2 of the tax regulation (RD 439/2007) allows only three economic activities under the regime (entrepreneurial activity certified by ENISA, services to certified startups and training or R&D), so an ordinary autónomo invoicing foreign clients does not qualify, even though the visa itself lets freelancers take up to 20% of work from Spanish clients.

What it is worth. The regime covers income tax only; employee social security of 6.50% (2026) is still due unless you keep home-country coverage under an agreement. At a €60,000 salary Beckham (about 30.5% with social security) and ordinary tax (about 30.9% on the state scale) come out almost equal, and the regional scale can tip it either way. At €100,000 the regime saves about €8,000 a year, and it matters most for people with significant foreign investment income. The IFICI vs Beckham comparison runs the numbers against Portugal.

On the Spanish Digital Nomad Visa as an employee? The Modelo 149 window opens at your social security registration, so the filing sequence matters. See the Spain Digital Nomad Visa route →

Cyprus: for founders and high earners more than for contractors

The 60-day rule. Cyprus treats you as tax resident after 183 days, or under the 60-day rule if in the same year you spend at least 60 days in Cyprus, no more than 183 days in any other single state, have a business, employment or directorship of a Cyprus-resident company that is not terminated during the year, and keep a permanent home in Cyprus, owned or rented. From 2026 the condition of not being tax resident in any other state is gone (Law 244(I)/2025), so dual residence is now settled under tax treaties.

Non-dom. A resident who is not domiciled in Cyprus pays no special defence contribution on dividends and interest for 17 years (deemed domicile applies after 17 of the last 20 years). From 2026 the rate on dividends for domiciled residents is 5%, and a deemed-domiciled person can keep non-dom treatment by paying €250,000 per five-year period, for up to two periods. Non-dom status does not change the income tax on a salary.

The 50% exemption. Half of employment pay above €55,000 a year is exempt for up to 17 years if it is your first employment in Cyprus after 15 consecutive years without Cyprus residence. The employer can be non-resident (Section 8(23A) of the Income Tax Law), but self-employment does not qualify. The 2026 scale is 0% to €22,000, then 20%, 25%, 30% and 35% above €72,000. An employee earning €100,000 with the exemption pays about 13% including social insurance and health contributions, against about 29% without it.

The catch. The 60-day rule needs a Cyprus company, job or directorship and a home, so a contractor with foreign clients does not meet it by spending 60 days on the island. It fits founders who run their own company from Cyprus and people with varied worldwide income. The Cyprus digital nomad permit (net €3,500 a month, one year plus two, quota of 500) has no tax rule of its own; its page says more than 183 days makes you tax resident.

What these percentages leave out

• Your home country. A regime lowers tax in the host country. It does not switch off tax where you come from if you stay resident there, or if your salary counts as sourced there. Check the treaty between the two countries and whether it is actually in force.
• Residence tests. Most countries use 183 days plus a centre-of-interests test, and Portugal a rolling 12-month window. The 183-day rule is not a safe harbour.
• Pensions and healthcare. No contributions also means no cover: Croatian nomads pay no compulsory contributions and join the pension system only on request, and Malta's permit gives no right to free public healthcare, social benefits or a Maltese pension.
• Other income. On becoming resident you are usually taxed on worldwide income, and most regimes cover only the work income.
• Your employer. An employee working from a new country can create payroll and permanent-establishment obligations for the employer. That is why some regimes (the Netherlands, Greece) require a local payroll or a local entity.
• The visa and the regime are separate decisions. A digital nomad permit rarely grants a tax regime, and sometimes it blocks one (Greece). Check both before you choose the country.

Why Portugal is not on this list

Portugal's IFICI regime gives a flat 20% on qualifying income for ten years, but only for listed highly qualified activities, typically in research, certified startups and companies certified by the relevant agencies. Most freelancers on the D8 do not qualify and pay progressive IRS rates with the simplified regime's first-year discount. Portugal fits people whose role qualifies for IFICI or who want the residence path more than the tax rate. The Spain, Portugal and Italy comparison covers the visa side.

Which regime fits which profile

• Employee of a foreign company, €40,000-70,000: Italy (impatriate) if you meet the prior-residence and qualification tests; Croatia for a stay of up to 18 months; Malta if your passport is eligible. Beckham in Spain gains little at this level.
• Freelancer with foreign clients: Greece only if you may run a Greek business; Italy with the professional-income version of the impatriate regime; Bulgaria's flat 10% if you want simplicity; Czechia's flat-rate regime mainly for EU citizens.
• Employee earning €90,000 or more: the Dutch 30% ruling if a Dutch payroll is possible; Beckham in Spain; the Cyprus 50% exemption above €55,000.
• Founder with company profits and investment income: Cyprus (60-day rule and non-dom); Beckham in Spain for foreign dividends if you are also an employee.
• Family with children: Italy's 60% version; note that in Malta and Croatia the relief covers the main applicant's work income only.

Common claims, checked against the source

Passport restrictions to check first

• Malta: Russian and Belarusian applications are not eligible, and several other nationalities are excluded (see above).
• Czechia: the Digital Nomad programme is limited to a list of nationalities, and Czech embassies do not accept Russian or Belarusian visa and residence applications except in narrow cases.
• Croatia, Spain, Cyprus and Italy: the official pages show no nationality bar on their digital nomad routes.
• Greece and Bulgaria: the laws and official pages show no nationality bar on the digital nomad routes. Greece's 2022 suspension for Russian and Belarusian citizens covers investment permits only.
• Netherlands: no nationality bar, but the IND self-employed form includes a declaration on EU sanctions against Russia and Belarus.

How Relovisa fits in. Of the routes above, we handle the Spanish and Italian digital nomad visas, and Portugal's D8 and D3 for comparison. For the others this guide is a map, not a service offer. Tax filings and elections are made with a tax adviser in the destination country.

Choosing between Italy and Spain for a remote-work move? Relovisa has 7,000+ cases behind it on European routes. Start with the Italy Digital Nomad Visa → or look at the Spanish Digital Nomad Visa →, and book a consultation to check the visa and the tax regime against your own contracts.