8 countries analyzed in depth
Tax regime, residency requirements, double-taxation treaty with Spain and official sources for each destination. Updated to 2025.
Spain
ES
Progressive brackets 19-47%. Beckham 24% for impatriates. VAT 21%. Wealth tax if >€700K.
UAE
AE
0% personal income tax. Corporate 9% on profits >375K AED. High cost of living, ideal >$150K/year.
Portugal
PT
IFICI 2024: 20% flat for qualified professionals (successor of the closed NHR).
Thailand
TH
LTR Visa 17% flat HSP. General brackets 0-35%. 2024 remittance basis: you only tax what you bring.
Georgia
GE
20% flat or 1% under Small Business. Virtual Zone 0% for exported IT. Easy residency in 2 weeks.
Malta
MT
Non-dom regime 15% on remittances. Min tax €5K/year. Nomad Residence Permit from $42K/year.
Panama
PA
0% on foreign income (territorial). Friendly Nations Visa: residency with $5K deposit.
Paraguay
PY
0% on foreign income (territorial). Permanent residency with no presence requirement.