Same four questions for every country: what you have to earn, how long you can stay, when presence makes you tax-resident, and whether the route itself leads to permanent residence — two separate questions, shown separately. Approximate US-dollar figures are shown for reference only — the statutory figure is the rule. This comparison assumes a non-EU/EEA passport: the Schengen 90/180 limit does not apply to EU citizens, and the Netherlands DAFT route is open to US citizens only.
ESSpain
Digital Nomad Visa (Ley 14/2013, mod. Ley 28/2022)
- Income threshold≥ 200% of the monthly SMI — €2,442/mo at the 2026 SMI of €1,221/mo
- Length of stayUp to 3 years via UGE (1 year via consulate), renewable to 5 years total
- Tax residenceINSTRUMENTMore than 183 days in the calendar year — or your main centre or base of activities or economic interests in Spain, directly or indirectly. Sporadic absences count towards the 183 days unless you prove tax residence in another country.Ley 35/2006 (LIRPF), Arts. 9(1)(a), 9(1)(b), 12(1) — BOE · Checked September 2026 · National
- Path to permanent residenceINSTRUMENTLey Orgánica 4/2000 Art. 32(2) grants long-term residence after five continuous years of temporary residence meeting the regulatory conditions. The international teleworking authorisation is a residence authorisation under Ley 14/2013 Arts. 74 bis and 74 quinquies. Art. 32(2) does not name this route.LO 4/2000 Art. 32(2); Ley 14/2013 Arts. 74 bis, 74 quinquies — BOE · Checked September 2026 · National
Employment variant: remote work for a company outside Spain only. Professional variant: Spain-based clients allowed up to 20% of total professional activity.
Source: BOE — Ley 14/2013, Título V
PTPortugal
D8 Digital Nomad Visa
- Income threshold≥ 4× minimum wage — €3,680/mo in 2026
- Length of stayTemporary stay up to 1 year, renewable; or 4-month entry visa → 2-year permit
- Tax residenceINSTRUMENTMore than 183 days, consecutive or intermittent, in any 12 months beginning or ending in the income year — or a home kept on any day of that period in conditions implying an intention to keep and occupy it as a habitual residence. A day counts as presence only if it includes an overnight stay. The tax year is the calendar year.Código do IRS, Arts. 16(1)(a), 16(1)(b), 16(2), 143 — Autoridade Tributária e Aduaneira · Checked September 2026 · National
- Path to permanent residenceINSTRUMENTD8 is issued in two forms. As a residence visa (Lei 23/2007 Art. 61-B),GUIDANCEthe permit that follows is classified by AIMA as temporary residence;INSTRUMENTtemporary residence permits are valid two years and renewable for successive three-year periods (Art. 75(1)), and Art. 80(1)(a) grants permanent residence after at least five years of temporary residence, cumulatively with its other conditions. As a temporary-stay visa (Art. 54(1)(i)), it is not a residence permit and does not satisfy that requirement. Neither provision names the D8 route. Check which form your visa was issued under.Lei 23/2007, Arts. 54(1)(i), 61-B, 75(1), 80(1)(a), as amended and republished by Lei 18/2022 — Diário da República; AIMA classification · Checked September 2026 · National
Two distinct tracks share the D8 label. Residence permits are issued by AIMA.
Source: MNE — Meios de subsistência · AIMA — residence permits
CRCosta Rica
Nómada Digital (Ley 10008)
- Income threshold$3,000/mo ($4,000 with dependents)
- Length of stay1 year, renewable once — 2 years maximum
- Tax residenceINSTRUMENTBeneficiaries of this route are never treated as habitual tax residents. The exclusion does not extend to family members, who must qualify as direct beneficiaries in their own right.Ley 10008, Art. 16 — La Gaceta N.° 168, 1 September 2021 · Checked September 2026 · National
- Path to permanent residenceINSTRUMENTNo credit from this route. The route sits in the non-resident category, estancia subcategory (Ley 10008 Arts. 2, 3). Art. 78(1) of Ley 8764 requires three consecutive years of temporary residence, and Art. 87 expressly classifies estancia holders as non-residents. Before the benefit expires a beneficiary may request a change of migration category where eligible (Ley 10008 Art. 15). The other Art. 78 grounds remain open, including certain close relationships to a Costa Rican citizen as the article defines them.Ley 8764 Arts. 78 and 87 (SCIJ); Ley 10008 Arts. 2, 3, 15 (La Gaceta N.° 168, 1 September 2021) · Checked September 2026 · National
Ley 10008 exempts qualifying digital nomads from Costa Rican income tax on the foreign income the category covers. It is a specific exemption and does not generalise: work physically performed in Costa Rica can otherwise be Costa Rican-source even when the payer and the account are foreign. Applications are filed online via TrámiteYa.
Source: DGME — Nómadas Digitales
MXMexico
Temporary Resident (no dedicated nomad visa)
- Income threshold≈ MX$79,771/mo (680 UMA-days, 2026)
- Length of stay1 year, renewable up to 4 years
- Tax residenceINSTRUMENTNo day count. Resident if your home is in Mexico. Where you also have a home abroad, resident if your centre of vital interests is in Mexico — which the law treats as the case, among other cases, where more than 50% of your calendar-year income is sourced in Mexico, or your main centre of professional activities is there.Código Fiscal de la Federación, Art. 9(I)(a) — Cámara de Diputados · Checked September 2026 · National
- Path to permanent residenceINSTRUMENTPermanent residence after four years holding a temporary residence permit. This attaches to the general Residente temporal category — Mexico publishes no dedicated remote-work route.Ley de Migración, Art. 54(V) — Cámara de Diputados · Checked September 2026 · National
Remote workers typically use the Temporary Resident route. The multiples come from the national Lineamientos; the amount you must evidence comes from the current checklist of the consulate that will process your application, which converts them.
Source: SRE — Visa de residencia temporal
NLNetherlands
No nomad visa — DAFT or self-employed routes
- Income thresholdNo income threshold — DAFT requires €4,500 of business capital (US citizens only)
- Length of stayShort stays under Schengen 90/180; DAFT permit issued for 2 years, renewable
- Tax residenceINSTRUMENTThe statute sets no day count. Where a person lives is assessed according to the circumstances.Algemene wet inzake rijksbelastingen, Art. 4(1), consolidated version 2026-04-11 — wetten.overheid.nl · Checked September 2026 · National
- Path to permanent residenceINSTRUMENTVreemdelingenwet 2000 Art. 21(1) allows a permanent residence permit after five consecutive years of lawful residence immediately before the application, of the kinds listed in Art. 8 under a, c, e or l, or on an EU long-term residence permit, subject to that article's refusal grounds.GUIDANCEIND publishes a further requirement that those years be held for a non-temporary residence purpose, classifies work as a self-employed person as non-temporary, and counts only years from age 8. None of those three appear in Art. 21, and we have not read the provision that creates them.Vreemdelingenwet 2000 Art. 21(1), consolidated version 2026-09-01 — wetten.overheid.nl · IND permanent residence permit page · IND temporary and non-temporary purposes of residence page · Checked September 2026 · National
The Netherlands has no digital-nomad category. Non-US citizens use the points-based self-employed visa.
Source: IND — Residence permit self-employed person
PAPanama
Short-Stay Visa for Remote Workers (Decreto 198/2021)
- Income threshold$36,000/year from foreign sources
- Length of stay9 months, extendable once
- Tax residenceINSTRUMENTMore than 183 days, consecutive or alternating, in a fiscal year OR in the immediately preceding year — or having established a permanent dwelling in Panamanian territory.Código Fiscal Art. 762-N, as replaced by Ley 52 of 28 August 2012, Art. 13 — Gaceta Oficial 27108 · Checked September 2026 · National
- Path to permanent residenceINSTRUMENTNone published for this route. The visa is created inside the No Residente category, and the short-stay provision the decree substitutes describes applicants as foreigners entering without the intention of establishing residence in Panama. Nine months, extendable once by nine. The decree is silent on whether time held on this visa counts toward any residence category: all ten of its articles were read and none addresses it either way. Panama's permanent-residence categories — Friendly Nations, Pensionado, Qualified Investor — are separate routes with their own conditions.Decreto Ejecutivo 198 of 7 May 2021, Arts. 1, 3, 5 and 8 — Gaceta Oficial 29290-A · Checked September 2026 · National
For remote workers employed or contracted abroad. Separate from the Pensionado and Friendly Nations residency routes.
Source: Migración Panamá — Requisitos: permiso provisional, países específicos (PDF)
THThailand
Destination Thailand Visa (DTV)
- Financial requirementTHB 500,000 (funds held, or guarantee) †
- Length of stay180 days per entry
- Visa validity5 years, multiple entry
- Extensions180 days (authorities differ on how often)
- Application costTHB 10,000 per applicant
- Apply fromSince 31 August 2026, the Royal Thai Embassy in Vientiane publishes the requirement as: be a national or permanent resident of the country where you submit the application. Permanent residence is narrower than ordinary legal residence. Not all missions have published the change in the same words — check the specific mission you intend to apply through.
- Tax residenceFrom 180 days in a tax year
- Path to permanent residenceNone published for this route
† This is not an income threshold. The national instrument permits held funds, financial-support evidence, or a guarantor; Los Angeles specifies a bank statement and an ending balance. None of these is annual or monthly income. The accepted form of evidence and the period it must cover are set by the Thai mission that covers you and differ between missions.
The announcement covers remote work for employers or clients outside Thailand, and a list of activities. Work for an employer in Thailand requires a Non-Immigrant visa and a work permit instead.
Source: Royal Gazette 141/192ง special, pp. 9–11, 15 July B.E. 2567
Planning overview, not legal or tax advice. Published figures change when the underlying wage or index does, and bilateral agreements and double-taxation treaties change how these rules apply to you — verify with the official source before acting.