---
title: "Moving abroad in 2026: what the rules actually require"
url: https://settleanywhere.com/reports/relocation-2026/
lang: en
updated: 2026-10-12
---

Data story · 2026

# Moving abroad in 2026: what the rules actually require

What 1,591 official routes to live abroad in 127 countries ask of people who want to move, counted from the sources behind our guide.

Published 11 October 2026 · Updated 12 October 2026 · Data as of 12 October 2026 · How we counted

## Key findings

- The median digital nomad visa in our guide needs income of about **$39,300 a year**; the lowest is [Kyrgyzstan](https://settleanywhere.com/countries/kyrgyzstan/) at about $5,000.
- The official source says time on the visa counts toward permanent residence for 9 of 46 nomad visas; 19 cap the total time you can stay.
- Counted from arrival, the shortest residence period for citizenship in our guide is **2 years** ([Argentina](https://settleanywhere.com/countries/argentina/)); 16 of 47 countries we could compute set 5 years or less.
- 55% of visa routes in our guide need no local employer or school.
- A passport from [Ireland](https://settleanywhere.com/passports/ireland/) opens 38 countries in our guide without a visa application, or visa-free for more than 90 days. Outside Europe the most is 16.
- We logged 44 official rule changes dated 2025 or 2026 in 21 countries; 3 closed a route outright.

## Digital nomad visas: the income needed

46 digital nomad or remote-work visas in our guide are open now. 37 of them set an income figure; taking the lowest one per country gives 36 countries to compare. Converted to US dollars a year, the median income needed is **about $39,300**. The range runs from about $5,000 in [Kyrgyzstan](https://settleanywhere.com/countries/kyrgyzstan/) ([Digital nomad visa](https://settleanywhere.com/countries/kyrgyzstan/digital-nomad/)) to about $80,000 in [Thailand](https://settleanywhere.com/countries/thailand/) ([LTR · Work-from-Thailand](https://settleanywhere.com/countries/thailand/ltr-work-from-thailand/)). 9 of the 36 countries ask for $30,000 a year or less.

**$39,300** median income needed a year

**$5,000** lowest: Kyrgyzstan

**36** countries with a nomad income figure

Income needed for a nomad visa in the most-searched destinations, in US dollars a year. The dashed line is the median across all 36 countries.

1. **[Thailand](https://settleanywhere.com/countries/thailand/):** $80,000 [LTR · Work-from-Thailand](https://settleanywhere.com/countries/thailand/ltr-work-from-thailand/) · USD 80,000 a year
2. **[Japan](https://settleanywhere.com/countries/japan/):** $63,100 [Digital nomad visa](https://settleanywhere.com/countries/japan/designated-activities-digital-nomad/) · JPY 10,000,000 a year
3. **[Portugal](https://settleanywhere.com/countries/portugal/):** $49,300 [D8 nomad visa](https://settleanywhere.com/countries/portugal/d8-remote-work-residence/) · EUR 3,680 a month
4. **[Spain](https://settleanywhere.com/countries/spain/):** $32,700 [Digital nomad visa](https://settleanywhere.com/countries/spain/international-telework-visa/) · EUR 2,442 a month
5. **[Indonesia](https://settleanywhere.com/countries/indonesia/):** $60,000 [Remote worker visa](https://settleanywhere.com/countries/indonesia/e33g-remote-worker/) · USD 60,000 a year
6. **[United Arab Emirates](https://settleanywhere.com/countries/united-arab-emirates/):** $42,000 [Virtual Work Visa](https://settleanywhere.com/countries/united-arab-emirates/virtual-work-visa/) · USD 3,500 a month
7. **[Malaysia](https://settleanywhere.com/countries/malaysia/):** $24,000 [DE Rantau nomad pass](https://settleanywhere.com/countries/malaysia/de-rantau/) · USD 24,000 a year
8. **[Italy](https://settleanywhere.com/countries/italy/):** $27,700 [Digital nomad visa](https://settleanywhere.com/countries/italy/digital-nomad-remote-worker/) · EUR 24,789 a year
9. **[Greece](https://settleanywhere.com/countries/greece/):** $46,900 [Digital nomad visa](https://settleanywhere.com/countries/greece/digital-nomad-visa-i8/) · EUR 3,500 a month
10. **[South Korea](https://settleanywhere.com/countries/south-korea/):** $39,300 [Workcation visa (F-1-D)](https://settleanywhere.com/countries/south-korea/f1d-digital-nomad/) · KRW 52,410,000 a year
11. **[Taiwan](https://settleanywhere.com/countries/taiwan/):** $20,000 [Digital nomad visa](https://settleanywhere.com/countries/taiwan/digital-nomad-visitor-visa/) · USD 20,000 a year
12. **[Cyprus](https://settleanywhere.com/countries/cyprus/):** $46,900 [Digital nomad permit](https://settleanywhere.com/countries/cyprus/digital-nomad-residence/) · EUR 3,500 a month

[Thailand's DTV nomad visa](https://settleanywhere.com/countries/thailand/dtv/) tests savings instead of income, so it is not in the median.

[All nomad visa income figures in one table](https://settleanywhere.com/nomad-visa-income-requirements/) · [Every nomad visa we cover](https://settleanywhere.com/visas/digital-nomad/)

## Most nomad visas are a stay, not a path

Of the 46 nomad visas, the official source says time on the visa counts toward permanent residence for **9**: [Portugal](https://settleanywhere.com/countries/portugal/d8-remote-work-residence/) (5 years of residence), [Spain](https://settleanywhere.com/countries/spain/international-telework-visa/) (5 years of residence), [Italy](https://settleanywhere.com/countries/italy/digital-nomad-remote-worker/) (5 years of residence), [Albania](https://settleanywhere.com/countries/albania/digital-nomad/) (5 years of residence), [Montenegro](https://settleanywhere.com/countries/montenegro/digital-nomad/) (5 years of residence), [Romania](https://settleanywhere.com/countries/romania/digital-nomad/) (5 years of residence), [Ecuador](https://settleanywhere.com/countries/ecuador/temporary-rentista-remote-work/) (21 months of residence), [Moldova](https://settleanywhere.com/countries/moldova/digital-nomad/) (5 years of residence) and [San Marino](https://settleanywhere.com/countries/san-marino/atypical-residence-tax/) (10 years of residence). For 7 it says the time does not count ([Portugal's D8 nomad (temporary stay)](https://settleanywhere.com/countries/portugal/d8-temporary-stay-remote-work/), [Malta's Nomad Residence Permit](https://settleanywhere.com/countries/malta/nomad-residence-permit/), [Estonia's Digital nomad D visa](https://settleanywhere.com/countries/estonia/telework-d-visa/), [Hungary's White Card nomad permit](https://settleanywhere.com/countries/hungary/white-card/), [Colombia's Digital nomad visa V](https://settleanywhere.com/countries/colombia/v-digital-nomad/), [Curaçao's @HOME remote worker](https://settleanywhere.com/countries/curacao/remote-worker/) and [Grenada's Remote work permit](https://settleanywhere.com/countries/grenada/remote-work-permit/)). The sources for the other 30 are silent on it.

**19** nomad visas cap the total time on the visa, renewals included. The shortest caps: [Japan](https://settleanywhere.com/countries/japan/designated-activities-digital-nomad/) 6 months, [New Zealand](https://settleanywhere.com/countries/new-zealand/visitor-remote-work/) 9 months, [Slovenia](https://settleanywhere.com/countries/slovenia/digital-nomad/) 1 year and [Argentina](https://settleanywhere.com/countries/argentina/nomad-digital/) 1 year. [Japan's Digital nomad visa](https://settleanywhere.com/countries/japan/designated-activities-digital-nomad/) and [Slovenia's Digital nomad permit](https://settleanywhere.com/countries/slovenia/digital-nomad/) cannot be renewed at all.

**9 of 46** count toward permanent residence

**19** cap the total stay

**2** cannot be renewed

## The fastest routes to citizenship

For 349 routes in 47 countries the official sources give enough to count the years from arrival to citizenship. Taking the fastest route in each country, the shortest is **2 years** in [Argentina](https://settleanywhere.com/countries/argentina/) ([Pensioner residence](https://settleanywhere.com/countries/argentina/temporary-pensioner/)). 16 of the 47 countries set 5 years or less. These are minimum residence periods: language, integration, presence and other conditions on each route page still apply.

**2 years** shortest, from arrival

**16** countries at 5 years or less

**47** countries we could compute

Years from arrival to citizenship on the fastest route in each country, shortest first (ties: most-searched country first).

1. **[Argentina](https://settleanywhere.com/countries/argentina/):** 2 years [Pensioner residence](https://settleanywhere.com/countries/argentina/temporary-pensioner/) · counted from first residence
2. **[Armenia](https://settleanywhere.com/countries/armenia/):** 3 years [Entrepreneur residence](https://settleanywhere.com/countries/armenia/temporary-residence-entrepreneur/) · counted from first residence
3. **[Bolivia](https://settleanywhere.com/countries/bolivia/):** 3 years [Work stay](https://settleanywhere.com/countries/bolivia/temporary-work/) · counted from first residence
4. **[Australia](https://settleanywhere.com/countries/australia/):** 4 years [National Innovation 858](https://settleanywhere.com/countries/australia/national-innovation-858/) · counted from first residence
5. **[Ecuador](https://settleanywhere.com/countries/ecuador/):** 4 years 9 months [Digital nomad visa](https://settleanywhere.com/countries/ecuador/temporary-rentista-remote-work/) · 1 year 9 months to permanent residence, then 3 years as a permanent resident
6. **[Taiwan](https://settleanywhere.com/countries/taiwan/):** 5 years [Employment Gold Card](https://settleanywhere.com/countries/taiwan/employment-gold-card/) · counted from first residence
7. **[Germany](https://settleanywhere.com/countries/germany/):** 5 years [Freelancer permit](https://settleanywhere.com/countries/germany/freelance-21-5/) · counted from first residence
8. **[France](https://settleanywhere.com/countries/france/):** 5 years [Talent · Renowned person](https://settleanywhere.com/countries/france/talent-renown/) · counted from first residence
9. **[United Kingdom](https://settleanywhere.com/countries/united-kingdom/):** 5 years [Global Talent](https://settleanywhere.com/countries/united-kingdom/global-talent/) · counted from first residence
10. **[Netherlands](https://settleanywhere.com/countries/netherlands/):** 5 years [Self-employed permit](https://settleanywhere.com/countries/netherlands/self-employed-residence/) · counted from first residence
11. **[Ireland](https://settleanywhere.com/countries/ireland/):** 5 years [Start-up Entrepreneur (STEP)](https://settleanywhere.com/countries/ireland/start-up-entrepreneur-programme/) · counted from first residence
12. **[Belgium](https://settleanywhere.com/countries/belgium/):** 5 years [Innovation & Startup permit](https://settleanywhere.com/countries/belgium/innovation-startup-permit/) · counted from first residence

How we counted: where citizenship is counted from first residence, its own years; where it is counted from permanent residence, the years to permanent residence on the same route plus the years as a permanent resident (62 routes). Routes are left out when time on them doesn't count, when the source doesn't say what the years run from, when the period runs from marriage, and for spouse, ancestry and passport routes.

[Every country with its routes](https://settleanywhere.com/countries/) · [Find the routes that match your plans](https://settleanywhere.com/where-can-i-go/)

## You don't always need a job offer

Of 1,248 visa routes, **685 (55%)** need no local employer, sponsor or school. 430 need a local employer or sponsoring organisation, and 133 a place at a school or university.

What 1,248 visa routes in our guide need from a local organisation (passport rights, ancestry and marriage routes left out).

- No employer or school needed: **685** (55%)
- A local employer or sponsor: **430** (34%)
- A school or university: **133** (11%)

The routes without an employer include [46 nomad](https://settleanywhere.com/visas/digital-nomad/), [242 investor](https://settleanywhere.com/visas/investor/), [90 pay-to-stay and retirement](https://settleanywhere.com/visas/pay-to-stay/), [65 working holiday](https://settleanywhere.com/visas/working-holiday/) and [40 talent](https://settleanywhere.com/visas/talent/) routes, plus business and other routes.

[Find the routes that match your plans](https://settleanywhere.com/where-can-i-go/) · [All visa types](https://settleanywhere.com/visas/)

## What a passport alone gets you

Counting the countries in our guide where a passport gives free movement (treaty rights to live there) or a visa-free stay of more than 90 days, the top is **38 countries**, for the [Ireland](https://settleanywhere.com/passports/ireland/) passport. European passports lead because of EU, EEA and Swiss free movement. Outside Europe the most options go to [Barbados](https://settleanywhere.com/passports/barbados/), [Belize](https://settleanywhere.com/passports/belize/) and [Guyana](https://settleanywhere.com/passports/guyana/), with 16 countries each, mostly through regional free-movement agreements.

Countries in our guide open to the most-searched passports without a visa application, or visa-free for more than 90 days.

- Free movement
- Visa-free stay of more than 90 days

1. **[United States](https://settleanywhere.com/passports/united-states/):** 11 countries 0 free movement · 11 visa-free
2. **[United Kingdom](https://settleanywhere.com/passports/united-kingdom/):** 11 countries 1 free movement · 10 visa-free
3. **[Canada](https://settleanywhere.com/passports/canada/):** 8 countries 0 free movement · 8 visa-free
4. **[Australia](https://settleanywhere.com/passports/australia/):** 9 countries 1 free movement · 8 visa-free
5. **[Germany](https://settleanywhere.com/passports/germany/):** 37 countries 30 free movement · 7 visa-free
6. **[France](https://settleanywhere.com/passports/france/):** 37 countries 30 free movement · 7 visa-free
7. **[Netherlands](https://settleanywhere.com/passports/netherlands/):** 37 countries 30 free movement · 7 visa-free
8. **[Ireland](https://settleanywhere.com/passports/ireland/):** 38 countries 31 free movement · 7 visa-free
9. **[Italy](https://settleanywhere.com/passports/italy/):** 37 countries 30 free movement · 7 visa-free
10. **[Spain](https://settleanywhere.com/passports/spain/):** 37 countries 30 free movement · 7 visa-free
11. **[Portugal](https://settleanywhere.com/passports/portugal/):** 37 countries 30 free movement · 7 visa-free
12. **[Sweden](https://settleanywhere.com/passports/sweden/):** 37 countries 30 free movement · 7 visa-free
13. **[India](https://settleanywhere.com/passports/india/):** 2 countries 1 free movement · 1 visa-free
14. **[Brazil](https://settleanywhere.com/passports/brazil/):** 10 countries 4 free movement · 6 visa-free

[Every passport, with the routes open to it](https://settleanywhere.com/passports/)

## The rules keep moving

Our change log holds **44 official rule changes** that took effect or were announced in 2025 or 2026, in 21 countries. 3 closed a route outright: Portugal's Portuguese Sephardic route, Spain's Spanish Democratic Memory Law option and Spain's Golden Visa. Each change is dated by when it takes effect, else by the official notice, and links to that notice on the change log.

### Citizenship by descent narrowed

7 changes in Cambodia, Portugal, United Kingdom, Spain and Italy limited or closed citizenship for people with family roots there.

1. 3 October 2026 [Cambodia](https://settleanywhere.com/countries/cambodia/) From 3 October 2026 the K visa is issued as an electronic visa instead of a sticker in the passport, and it can be applied for on the e-Visa portal (evisa.gov.kh). [K visa (Khmer origin)](https://settleanywhere.com/countries/cambodia/k-visa-khmer-origin/) · [Change log](https://settleanywhere.com/changes/#rule-kh-k-visa-khmer-origin)
2. 19 May 2026 [Portugal](https://settleanywhere.com/countries/portugal/) Lei Orgânica 1/2026 made the grandchild route depend on the conditions of Article 6(1)(c) to (h): language and culture test or certificate, civic knowledge, declaration of adherence, no serious convictions, no security threat and no sanctions. [Portuguese nationality for grandchildren](https://settleanywhere.com/countries/portugal/citizenship-grandchild-of-portuguese/) · [Change log](https://settleanywhere.com/changes/#rule-pt-citizenship-grandchild-of-portuguese)
3. 19 May 2026 [Portugal](https://settleanywhere.com/countries/portugal/) Closed Lei Orgânica 1/2026 revoked Article 6(7) of the Lei da Nacionalidade, ending naturalisation for descendants of Portuguese Sephardic Jews; pending procedures continue under the previous law. [Change log](https://settleanywhere.com/changes/#rule-pt-citizenship-sephardic-descendants)
4. 8 April 2026 [United Kingdom](https://settleanywhere.com/countries/united-kingdom/) Registration as a British citizen costs GBP 1,540 for an adult (was GBP 1,446) and GBP 1,000 for a child (was GBP 1,214) from 8 April 2026; the GBP 130 ceremony fee is unchanged. [British citizenship by descent](https://settleanywhere.com/countries/united-kingdom/citizenship-by-descent/) · [Change log](https://settleanywhere.com/changes/#rule-gb-citizenship-by-descent)
5. 22 October 2025 [Spain](https://settleanywhere.com/countries/spain/) Closed The deadline for the Democratic Memory Law option closed at 23:59 on 22 October 2025 after the one-year extension; from 23 October 2025 consulates accept no new appointment requests. [Change log](https://settleanywhere.com/changes/#rule-es-citizenship-lmd-descendants)
6. 24 May 2025 [Italy](https://settleanywhere.com/countries/italy/) Law 74/2025 converted the decree with amendments, added the appointment-based transitional case, the one-year declaration for minors and the 31 May 2029 deadline for children of citizens recognised under the old rules. [Italian citizenship by descent](https://settleanywhere.com/countries/italy/citizenship-by-descent/) · [Change log](https://settleanywhere.com/changes/#rule-it-citizenship-by-descent)
7. 28 March 2025 [Italy](https://settleanywhere.com/countries/italy/) Decree-Law 36/2025 inserted Article 3-bis into Law 91/1992: people born abroad with another citizenship are deemed never to have acquired Italian citizenship unless a parent or grandparent held only Italian citizenship, the Italian parent lived in Italy two continuous years before the birth, or the application was filed by 27 March 2025. [Italian citizenship by descent](https://settleanywhere.com/countries/italy/citizenship-by-descent/) · [Change log](https://settleanywhere.com/changes/#rule-it-citizenship-by-descent)

### Every change, newest first

1. 7 October 2026 [Andorra](https://settleanywhere.com/countries/andorra/) Decree 388/2026 set a new general quota: 702 residence and work authorisations and 198 frontier-work authorisations, less those granted under Decree 231/2026, with applications accepted until 30 April 2027. [Work residence](https://settleanywhere.com/countries/andorra/work-residence/) · [Change log](https://settleanywhere.com/changes/#rule-ad-work-residence)
2. 15 September 2026 [Thailand](https://settleanywhere.com/countries/thailand/) Thailand revoked the 60-day visa exemption that covered 93 countries and territories; from 15 September 2026 visa-free tourist entry is 30 days for 60 listed countries and territories (previously 57), 15 days for Seychelles and Mauritius, and a visa on arrival of up to 15 days for Azerbaijan, Belarus and Serbia. [Change log](https://settleanywhere.com/changes/#rule-th-tourist-visa-tr)
3. 15 September 2026 [United States](https://settleanywhere.com/countries/united-states/) F-1 students are admitted for a fixed period instead of for duration of status: the time needed to complete the programme on the Form I-20, not more than 4 years, plus 30 days to prepare to leave. [F-1 / M-1 Student visa](https://settleanywhere.com/countries/united-states/f-m-student/) · [Change log](https://settleanywhere.com/changes/#rule-us-f-m-student)
4. 15 September 2026 [United States](https://settleanywhere.com/countries/united-states/) J-1 exchange visitors are admitted for a fixed period instead of for duration of status: until the programme end date on the Form DS-2019, not more than 4 years, plus 30 days to prepare to leave. [J-1 Exchange visitor](https://settleanywhere.com/countries/united-states/j-exchange-visitor/) · [Change log](https://settleanywhere.com/changes/#rule-us-j-exchange-visitor)
5. 7 August 2026 [United Arab Emirates](https://settleanywhere.com/countries/united-arab-emirates/) Ministerial Decision No. 131 of 2026 extends Small Business Relief (revenue of AED 3,000,000 or less, treated as having no taxable income) to tax periods ending on or before 31 December 2029. [tax rules](https://settleanywhere.com/countries/united-arab-emirates/tax/) · [Change log](https://settleanywhere.com/changes/#rule-ae-ordinary-corporate-tax-9)
6. 1 July 2026 [Vietnam](https://settleanywhere.com/countries/vietnam/) Law 109/2025/QH15 on Personal Income Tax (adopted 10 December 2025) takes effect on 1 July 2026; its rules on business income and on employment income of resident individuals, including the new 5% to 35% five-band scale (bands at VND 120, 360, 720 and 1,200 million a year) and the personal deduction of VND 15.5 million a month (VND 6.2 million per dependant), apply from the 2026 tax period (article 29). [tax rules](https://settleanywhere.com/countries/vietnam/tax/) · [Change log](https://settleanywhere.com/changes/#rule-vn-individual-residence-source-scope)
7. 1 July 2026 [Vietnam](https://settleanywhere.com/countries/vietnam/) From the 2026 tax period resident individuals with annual business revenue of VND 500 million or less pay no personal income tax; above that, tax is charged on profit at 15% to 20% by revenue band or, for revenue up to VND 3 billion, at 0.5% to 5% on revenue above VND 500 million (Law 109/2025/QH15 article 7, in force 1 July 2026 with the business-income rules applying from the 2026 tax period). [tax rules](https://settleanywhere.com/countries/vietnam/tax/) · [Change log](https://settleanywhere.com/changes/#rule-vn-resident-business-income-tax)
8. 1 July 2026 [Mauritius](https://settleanywhere.com/countries/mauritius/) The Finance Act 2026 replaced the individual income tax table. [tax rules](https://settleanywhere.com/countries/mauritius/tax/) · [Change log](https://settleanywhere.com/changes/#rule-mu-resident-remittance)
9. 30 June 2026 [South Korea](https://settleanywhere.com/countries/south-korea/) Workcation (F-1-D) visa runs as a formal programme from 30 June 2026. [Workcation visa (F-1-D)](https://settleanywhere.com/countries/south-korea/f1d-digital-nomad/) · [Change log](https://settleanywhere.com/changes/#rule-kr-f1d-digital-nomad)
10. 8 June 2026 [Qatar](https://settleanywhere.com/countries/qatar/) Council of Ministers Decision No. 21 of 2026 (Official Gazette No. 9, 7 June 2026) replaced Table 1 of the areas where non-Qataris may own real estate and its map, moved the responsible minister from the Minister of Justice to the Minister of Municipality and reworded the registration article; the QAR 730,000 and QAR 3,650,000 property values and the 90-day annual residence rule in article 7 are unchanged. [Property residence · QAR 3.65M](https://settleanywhere.com/countries/qatar/real-estate-residence-permanent-benefits/), [Property residence · QAR 730k](https://settleanywhere.com/countries/qatar/real-estate-residence-permit/) · [Change log](https://settleanywhere.com/changes/#rule-qa-real-estate-residence-permanent-benefits)
11. 22 May 2026 [Hong Kong](https://settleanywhere.com/countries/hong-kong/) One-off 100% reduction of the final salaries tax, profits tax and tax under personal assessment for the year of assessment 2025/26, capped at HK$3,000 per case (2026-27 Budget; enabling legislation passed on 13 May 2026 and gazetted on 22 May 2026). [tax rules](https://settleanywhere.com/countries/hong-kong/tax/) · [Change log](https://settleanywhere.com/changes/#rule-hk-salaries-tax-rates-2025)
12. 18 May 2026 [Portugal](https://settleanywhere.com/countries/portugal/) Nationality Law amended: naturalisation needs 10 years of legal residence, 7 for nationals of Portuguese-speaking countries and EU states. [29 routes](https://settleanywhere.com/countries/portugal/) · [Change log](https://settleanywhere.com/changes/#rule-pt-ari-job-creation)
13. 1 May 2026 [Norway](https://settleanywhere.com/countries/norway/) The money a job seeker must have rose to NOK 28,448 a month (NOK 341,373 a year), and to NOK 85,344 for former PhD candidates, in line with the National Insurance basic amount of NOK 136,549 from 1 May 2026. [Graduate job seeker](https://settleanywhere.com/countries/norway/job-seeker/) · [Change log](https://settleanywhere.com/changes/#rule-no-job-seeker)
14. 7 April 2026 [Italy](https://settleanywhere.com/countries/italy/) The population ceiling for municipalities eligible for the 7% foreign-pensioner regime rose from 20,000 to 30,000 inhabitants from 7 April 2026 (Agenzia delle Entrate scheda updated 8 May 2026). [tax rules](https://settleanywhere.com/countries/italy/tax/) · [Change log](https://settleanywhere.com/changes/#rule-it-pensioner-7pct)
15. 6 April 2026 [United Kingdom](https://settleanywhere.com/countries/united-kingdom/) Dividend tax rates for 2026/27 are 10.75% at the basic rate and 35.75% at the higher rate; the additional rate stays 39.35% and the dividend allowance GBP 500. [tax rules](https://settleanywhere.com/countries/united-kingdom/tax/) · [Change log](https://settleanywhere.com/changes/#rule-gb-income-tax-ordinary)
16. 1 April 2026 [Hong Kong](https://settleanywhere.com/countries/hong-kong/) From the year of assessment 2026/27 the basic allowance rises from HK$132,000 to HK$145,000 and the married person's allowance from HK$264,000 to HK$290,000, with increases to the single parent, child, newborn and dependent parent allowances and a higher deduction ceiling for elderly residential care expenses. [tax rules](https://settleanywhere.com/countries/hong-kong/tax/) · [Change log](https://settleanywhere.com/changes/#rule-hk-salaries-tax-rates-2025)
17. 12 March 2026 [Andorra](https://settleanywhere.com/countries/andorra/) Decree 74/2026 set a new quota of 200 residence authorisations without work, 163 of them for residence without lucrative activity. [Passive residence · €1m](https://settleanywhere.com/countries/andorra/passive-residence-1m/) · [Change log](https://settleanywhere.com/changes/#rule-ad-passive-residence-1m)
18. 19 February 2026 [France](https://settleanywhere.com/countries/france/) Finance Act 2026 (Law 2026-103 of 19 February 2026) indexed the income tax scale by 0.9% for tax on 2025 income: 0% to EUR 11,600, 11% to EUR 29,579, 30% to EUR 84,577, 41% to EUR 181,917 and 45% above, per family-quotient share. [tax rules](https://settleanywhere.com/countries/france/tax/) · [Change log](https://settleanywhere.com/changes/#rule-fr-income-tax-scale-2026)
19. 1 January 2026 [Portugal](https://settleanywhere.com/countries/portugal/) Minimum wage (RMMG) is EUR 920 from 1 January 2026, so the income test is EUR 3,680 a month (four times the minimum wage). [D8 nomad visa](https://settleanywhere.com/countries/portugal/d8-remote-work-residence/), [D8 nomad (temporary stay)](https://settleanywhere.com/countries/portugal/d8-temporary-stay-remote-work/) · [Change log](https://settleanywhere.com/changes/#rule-pt-d8-remote-work-residence)
20. 1 January 2026 [Portugal](https://settleanywhere.com/countries/portugal/) Minimum wage (RMMG) is EUR 920 from 1 January 2026, which sets the means-of-subsistence test: EUR 920 a month for the first adult. [D7 passive income visa](https://settleanywhere.com/countries/portugal/retirement-own-income-visa/) · [Change log](https://settleanywhere.com/changes/#rule-pt-retirement-own-income-visa)
21. 1 January 2026 [Portugal](https://settleanywhere.com/countries/portugal/) The 2026 State Budget (Lei 73-A/2025 of 30 December 2025) rewrote the Art. 68 IRS brackets for 2026: 12.5% up to EUR 8,342, 15.7% to EUR 12,587, 21.2% to EUR 17,838, 24.1% to EUR 23,089, 31.1% to EUR 29,397, 34.9% to EUR 43,090, 43.1% to EUR 46,566, 44.6% to EUR 86,634 and 48% above. [tax rules](https://settleanywhere.com/countries/portugal/tax/) · [Change log](https://settleanywhere.com/changes/#rule-pt-irs-general)
22. 1 January 2026 [Italy](https://settleanywhere.com/countries/italy/) The annual substitute tax on foreign-source income for new residents rose from EUR 200,000 to EUR 300,000, and from EUR 25,000 to EUR 50,000 per family member, for people who transfer tax residence to Italy from 1 January 2026 (Budget Law 2026, Law 199/2025 art. 1 paras. 25-26). [tax rules](https://settleanywhere.com/countries/italy/tax/) · [Change log](https://settleanywhere.com/changes/#rule-it-new-residents-foreign-income-substitute-tax)
23. 1 January 2026 [Italy](https://settleanywhere.com/countries/italy/) The second IRPEF rate on income from EUR 28,000 to EUR 50,000 fell from 35% to 33% from 2026; taxpayers with total income above EUR 200,000 have the benefit neutralised (Law 199/2025 art. 1 paras. 3-4). [tax rules](https://settleanywhere.com/countries/italy/tax/) · [Change log](https://settleanywhere.com/changes/#rule-it-irpef-ordinary)
24. 1 January 2026 [Taiwan](https://settleanywhere.com/countries/taiwan/) For tax year 2026 (returns filed May 2027) the progressive brackets rise to NT$610,000, NT$1,380,000, NT$2,770,000 and NT$5,190,000, the personal exemption to NT$101,000 and the single standard deduction to NT$136,000, after the consumer price index rose 4.13% against the reference year (Ministry of Finance announcement of 27 November 2025). [tax rules](https://settleanywhere.com/countries/taiwan/tax/) · [Change log](https://settleanywhere.com/changes/#rule-tw-resident-income-tax-rates-2026)
25. 1 January 2026 [Germany](https://settleanywhere.com/countries/germany/) From assessment year 2026 the basic allowance is EUR 12,348; the first progressive zone runs to EUR 17,799, the 42% marginal rate starts at EUR 69,879 and the 45% rate at EUR 277,826 (section 32a EStG). [tax rules](https://settleanywhere.com/countries/germany/tax/) · [Change log](https://settleanywhere.com/changes/#rule-de-ordinary-income-tax)
26. 1 January 2026 [Malta](https://settleanywhere.com/countries/malta/) The Tax Treatment of Highly Skilled Individuals Rules, 2026 (Legal Notice 20 of 2026) replace the Highly Qualified Persons Rules for new applicants: a 15% flat tax on qualifying employment income of at least EUR 65,000, on emoluments up to EUR 7,000,000, for five years with two possible five-year extensions. [tax rules](https://settleanywhere.com/countries/malta/tax/) · [Change log](https://settleanywhere.com/changes/#rule-mt-highly-qualified-persons-15)
27. 1 January 2026 [Tunisia](https://settleanywhere.com/countries/tunisia/) The Finance Law for 2026 (Law 2025-17, article 88) replaced the earlier wealth tax with a yearly tax on net wealth: 0.5% between TND 3 million and TND 5 million and 1% above TND 5 million, covering property in Tunisia and, for tax residents, property abroad. [tax rules](https://settleanywhere.com/countries/tunisia/tax/) · [Change log](https://settleanywhere.com/changes/#rule-tn-irpp-resident-worldwide)
28. 1 December 2025 [Mauritius](https://settleanywhere.com/countries/mauritius/) A non-refundable application fee of USD 50 applies to every occupation permit application from 1 December 2025. [Investor Occupation Permit](https://settleanywhere.com/countries/mauritius/investor-occupation-permit-100k/), [Innovator Occupation Permit](https://settleanywhere.com/countries/mauritius/innovator-occupation-permit/), [Self-employed Occupation Permit](https://settleanywhere.com/countries/mauritius/self-employed-occupation-permit/) · [Change log](https://settleanywhere.com/changes/#rule-mu-investor-occupation-permit-100k)
29. 1 December 2025 [Mauritius](https://settleanywhere.com/countries/mauritius/) A non-refundable application fee of USD 50 applies to every occupation permit and retired non-citizen residence permit application from 1 December 2025. [Retired non-citizen permit](https://settleanywhere.com/countries/mauritius/retired-non-citizen/) · [Change log](https://settleanywhere.com/changes/#rule-mu-retired-non-citizen)
30. 1 December 2025 [Mauritius](https://settleanywhere.com/countries/mauritius/) A non-refundable application fee of USD 50 applies to every occupation permit application from 1 December 2025, on top of the permit fee by duration. [Young Professional permit](https://settleanywhere.com/countries/mauritius/ypop/) · [Change log](https://settleanywhere.com/changes/#rule-mu-ypop)
31. 29 October 2025 [South Korea](https://settleanywhere.com/countries/south-korea/) Job-seeking period is 1 year per grant, up to 3 years in total, replacing 6-month periods; graduates aged 29 or under of world top-200 universities and TOPIK 6 holders in Korean studies are exempt from the points and financial tests. [Job Seeker (D-10)](https://settleanywhere.com/countries/south-korea/d10-job-seeker/) · [Change log](https://settleanywhere.com/changes/#rule-kr-d10-job-seeker)
32. 6 April 2025 [United Kingdom](https://settleanywhere.com/countries/united-kingdom/) The remittance basis ended on 6 April 2025 and was replaced by the 4-year foreign income and gains (FIG) regime: qualifying new residents (at least 10 consecutive years non-UK resident) can claim relief on eligible foreign income and gains in their first four years of UK residence, losing the Income Tax and Capital Gains Tax tax-free allowances for any year claimed. [tax rules](https://settleanywhere.com/countries/united-kingdom/tax/) · [Change log](https://settleanywhere.com/changes/#rule-gb-fig-new-resident)
33. 3 April 2025 [Spain](https://settleanywhere.com/countries/spain/) Closed Golden visa closed: the investor visa and residence articles of Ley 14/2013 were left without content, ending the real-estate and other investor routes. [Change log](https://settleanywhere.com/changes/#rule-es-golden-visa-investor-abolished)
34. 28 February 2025 [South Korea](https://settleanywhere.com/countries/south-korea/) Outstanding overseas talent under Article 28(1) of the Advanced Industry Talent Special Act can claim the foreign-engineer income tax reduction on employment income paid on or after 28 February 2025 (NTS 2025 year-end guide for foreign employees). [tax rules](https://settleanywhere.com/countries/south-korea/tax/) · [Change log](https://settleanywhere.com/changes/#rule-kr-foreign-engineer-reduction)
35. 1 January 2025 [Spain](https://settleanywhere.com/countries/spain/) The top rate of the savings scale that applies to dividends, interest and gains under the Art. 93 regime rose from 28% to 30% on the part of the savings base above EUR 300,000 (Ley 7/2024 of 20 December 2024). [tax rules](https://settleanywhere.com/countries/spain/tax/) · [Change log](https://settleanywhere.com/changes/#rule-es-art93-inpatriates)
36. 1 January 2025 [Spain](https://settleanywhere.com/countries/spain/) The top savings-income rate rose from 28% to 30% on the part of the savings base above EUR 300,000, combining the state and regional scales (Ley 7/2024 of 20 December 2024). [tax rules](https://settleanywhere.com/countries/spain/tax/) · [Change log](https://settleanywhere.com/changes/#rule-es-irpf-ordinary)
37. 1 January 2025 [Belgium](https://settleanywhere.com/countries/belgium/) Inpatriate tax regime: the salary threshold for employees is EUR 70,000 (EUR 75,000 before 2025), and recurring costs can reach 35% of remuneration with no EUR 90,000 cap. [tax rules](https://settleanywhere.com/countries/belgium/tax/) · [Change log](https://settleanywhere.com/changes/#rule-be-inpatriate-regime)

[The full change log](https://settleanywhere.com/changes/) · [Atom feed](https://settleanywhere.com/changes/feed.xml)

## How we counted

- Every count is of routes in our guide: 1,591 open routes in 127 countries, each from an official immigration authority, tax authority or legislation source. It is not every visa in the world.
- Only routes open now are counted; closed routes appear only in the rule-change section. Visitor, transit and short-stay routes are left out.
- Money is the route's own requirement in its own currency, converted to US dollars at the 12 October 2026 reference rate and rounded. Monthly figures are multiplied by 12. Where a country has more than one nomad visa, its lowest income figure is used.
- Permanent residence counts follow what the official source says about the visa. Where a source says nothing, the route is counted as silent, never as yes or no.
- Years to citizenship are counted from arrival only where the source says what they run from: from first residence, the citizenship years; from permanent residence, the route's years to permanent residence plus the citizenship years. Marriage-based periods and unstated bases are left out.
- Passport counts include treaty free movement and visa-free stays longer than 90 days, the same rules as our passport pages.
- Data as of 12 October 2026. The figures update when the guide does; each route page shows its own check date and sources.

Read more on [how we check the facts](https://settleanywhere.com/methodology/) and [what our data covers](https://settleanywhere.com/data/). Quoting a figure from this page with a link is welcome.