Not by themselves, on any official page we read. A visa gives you permission to stay; tax residency is decided by the country’s own test, and for most of the countries below that test is 183 days. The exceptions matter: Thailand counts 180 days, Malaysia 182, Barbados 182, Turkey and Germany use six months, and Japan, Argentina, Mexico and Malta have no day count on the summaries we read. Several nomad schemes state a tax rule of their own, shown in the fifth column. Sources are PwC summaries dated Jan to Sept 2026; nothing here is tax advice.
The table
Column 5 comes from the official page recorded in our visa tracker for that country’s scheme (translated where marked). Columns 2 to 4 are secondary: PwC Worldwide Tax Summaries, a big-four firm’s public summary, checked 29 Sept 2026, with its own “last reviewed” date in the last column. Where a summary gave no day count or left a special regime out, the cell says so; we did not fill gaps from memory.
| Country | Day test | Other tests | Foreign income for residents | What the visa’s own page says on tax | Source |
|---|---|---|---|---|---|
| Portugal | More than 183 days, consecutive or not, in any 12-month period starting or ending in the fiscal year | Habitual residence maintained on any day of that period with intention to keep it as primary residence | Worldwide, progressive 12.50%-48% for 2026. | Longer statement in the tracker record | PwC, reviewed 24 July 2026 |
| Spain | More than 183 days in a calendar year (temporary absences count unless tax residence elsewhere proven) | Main base of activities or economic interests in Spain; rebuttable presumption if non-separated spouse and minor dependent children live there. No part-year residency | Worldwide (residents taxed on worldwide income). | Longer statement in the tracker record | PwC, reviewed 30 June 2026 |
| Italy | More than 183 days in the fiscal year (any one of the three conditions held for more than 183 days) | Residence (habitual abode); domicile (principal centre of personal and family relationships); presumption if on population register for most of the tax period | Worldwide, but new residents may elect flat tax on foreign income: EUR 100,000 (opted from 2024), EUR 200,000 (from 2025), EUR 300,000 (residency transferred from 1 Jan 2026) | Longer statement in the tracker record | PwC, reviewed 23 July 2026 |
| Greece | Physical presence in Greece in any 12-month period; the PwC page prints no day count (search summaries report 183 days, not confirmed from a page we read) | Permanent residence, habitual abode, centre of personal and economic connections | Worldwide for permanent residents. | Not stated for the visa itself. The 50% income-tax reduction for new residents (Art. 5C, Income Tax Code) requires transferring tax residence and is aimed at income from activity in Greece; it is not automatic for visa holders who work only for foreign employers. Not confirmed on an official page; get written advice (record) | PwC, reviewed 08 September 2026 |
| Croatia | At least 183 days physical presence in one or two calendar years (short interruptions up to one year not decisive) | Real estate owned or at disposal for uninterrupted 183 days in one or two calendar years; tie-breaker: family residence, then predominant presence | Worldwide for residents. Option to become CIT (profit tax) payer instead of PIT payer noted. | Tax Administration page on tax changes from 1 Jan 2021 states that the tax position of income earned by digital nomads was defined as an exemption from taxation (translated); eligibility conditions are not detailed on that page (record) | PwC, reviewed 27 August 2026 |
| Estonia | More than 183 days in any 12-month period (any part of a day counts as a full day) | Permanent residence in Estonia; public servants on assignment abroad | Worldwide, flat 22%; no special expatriate rules | Tax Board: a person staying in Estonia at least 183 days within 12 consecutive calendar months is a tax resident (worldwide income); non-residents pay income tax only on income received in Estonia. The state e-Residency FAQ (https://www.e-resident.gov.ee/blog/posts/faqs-about-estonias-digital-nomad-visa/) applies the 183-day rule to digital nomad visa holders (record) | PwC, reviewed 29 May 2026 |
| Hungary | At least 183 days in a calendar year (only as last-resort test when no/multiple permanent homes and vital interests undetermined; also EEA nationals with registration card) | Only permanent home in Hungary; else centre of vital interests; Hungarian national; permanently settled third-country national | Worldwide (foreign-source income of residents taxed); 15% separate rate on dividends, interest, gains | No White Card specific tax rule stated on the OIF factsheet. The tax authority NAV states that Hungarian-resident private persons are taxed on all income, whether earned in Hungary or abroad, at a personal income tax rate of 15%; the tax liability of foreign nationals is limited to Hungarian-source income. Which status a White Card holder has depends on tax residency, which was not tested on the pages read (record) | PwC, reviewed 01 July 2026 |
| Czech Republic | 183 or more days in a calendar year (arrival and departure days included) | Permanent home in Czech Republic | Worldwide; optional 15% separate base for selected foreign investment income | Nothing stated on the official page read | PwC, reviewed 27 July 2026 |
| Malta | No statutory day count on the page read | Domicile and ordinary residence (no specific statutory residence rules) | Domiciled and ordinarily resident: worldwide. Ordinarily resident but not domiciled: Malta-source plus foreign income received in Malta (remittance). Global Residence Programme 15% flat on remitted foreign income, min EUR 15,000; Malta Retirement Programme 15%, min EUR 7,500; consolidated Individual Tax Programme Rules effective 1 Jan 2027 | Refers to S.L. 123.210 Nomad Residence Permits (Income Tax) Rules and Income Tax Acts; no summary rate given (record) | PwC, reviewed 26 August 2026 |
| Cyprus | More than 183 days in one calendar year | 60-day rule: not resident >183 days elsewhere, not tax resident elsewhere (condition not applicable as of 1 Jan 2026), 60+ days in Cyprus, Cyprus business/employment/office AND own/rented permanent home | Worldwide for tax residents; non-domiciled residents exempt from Special Defence Contribution on certain investment income | The gov.cy Migration Department page states: staying one or more periods totalling more than 183 days in the same tax year makes the person a Cyprus tax resident, provided not tax resident in another country. No scheme-specific tax break stated (record) | PwC, reviewed 04 August 2026 |
| Latvia | 183 days or more in any 12-month period | Declared place of residence in Latvia; Latvian citizens employed abroad by Latvian-registered employer | Worldwide | Nothing stated on the official page read | PwC, reviewed 30 June 2026 |
| Romania | More than 183 days in any period of 12 consecutive months ending in the calendar year concerned | Domicile in Romania; centre of vital interests in Romania; Romanian civil servants abroad | Worldwide; salary for work abroad received from abroad tax exempt (as stated) | Nothing stated on the official page read | PwC, reviewed 25 September 2026 |
| Bulgaria | More than 183 days in any 12-month period | Permanent address AND centre of vital interests; or centre of vital interests alone; state/company assignment abroad; DTT prevails | Worldwide, flat 10% | Nothing stated on the official page read | PwC, reviewed 02 August 2026 |
| Germany | Habitual abode: more than six months in a calendar year, or six consecutive months over a year-end | Dwelling available for use in Germany | Worldwide for residents | Nothing stated on the official page read | PwC, reviewed 30 June 2026 |
| Georgia | 183 days or more in any continuous 12-month period ending in the current tax year | None on the page read | Residents exempt on non-Georgian-source income (as stated); 20% flat; individual entrepreneurs with turnover under GEL 500,000 may register as small business at 1% of turnover | Nothing stated on the official page read | PwC, reviewed 02 September 2026 |
| Thailand | 180 days or more in aggregate in any tax (calendar) year | None on the page read | Remittance-based: foreign income earned from 1 January 2024 onward is taxable if remitted to Thailand in the same or a later tax year (quoted) | BOI LTR page states a 17% personal income tax rate for this category (record) | PwC, reviewed 24 August 2026 |
| Indonesia | More than 183 days in any 12-month period | Resides in Indonesia; or present in a fiscal year and intends to reside. Under 183 days may be non-resident if permanent home / vital interests / habitual abode are elsewhere | Worldwide generally; foreign nationals meeting skill requirements may be taxed only on Indonesian-source income for first four years | Nothing stated on the official page read | PwC, reviewed 11 June 2026 |
| Malaysia | 182 days or more in a calendar year | None on the page read | Residents taxed on income derived in Malaysia and foreign-sourced income received in Malaysia (remittance-type) | Foreign freelancers: income from outside Malaysia taxed under s4(a) ITA 1967 subject to s7; withholding 10% (or DTA rate) for first 182 days, taxable as resident after 182 days; LHDN tax e-registration slip required (record) | PwC, reviewed 16 June 2026 |
| Japan | No day test: resident = has jusho (domicile) or kyosho (place of abode) for one year or more | Non-permanent resident = non-Japanese with aggregate stay five years or less in preceding ten | Non-permanent residents: Japan-source plus foreign income paid in or remitted to Japan; permanent residents: worldwide | Immigration Services Agency Q&A (as of July 2024): remuneration for activities in Japan is exempt from Japanese tax only if the tax convention requirements are met (in most cases stay of 183 days or less in the taxable year or any consecutive 12 months, and pay not from a Japanese-resident employer); otherwise not exempt. No residence card is issued (record) | PwC, reviewed 07 August 2026 |
| South Korea | 183 days or more in a tax year (consecutive 183 days across two tax years from 1 Jan 2026) | Domicile in Korea; occupation requiring 183+ days; family/asset ties | Residents worldwide; foreigners resident 5 years or less in the last ten taxed on Korea-source plus foreign income paid in Korea or remitted | Nothing stated on the official page read | PwC, reviewed 02 July 2026 |
| Taiwan | Foreign individuals: 183 days or more in a calendar year | Nationals: domiciled and habitually resident; registered nationals resident unless under 31 days and centre of vital interest elsewhere | Individual income tax on Taiwan-source income; Income Basic Tax 20% counts foreign income if TWD 1m+ and basic income above TWD 7.5m | Nothing stated on the official page read | PwC, reviewed 20 August 2026 |
| Philippines | No day test for resident alien; non-resident alien staying more than 180 days in a calendar year is deemed engaged in trade or business | Resident alien = lives in Philippines with no definite intention as to length of stay | Resident citizens worldwide; non-resident citizens and aliens Philippine-source only. Treatment of resident aliens NOT stated on page read (unresolved). | Nothing stated on the official page read | PwC, reviewed 02 July 2026 |
| Vietnam | 183 days or more in the calendar year or in 12 consecutive months from arrival | Permanent residence (registered residence or rented home with definite lease term) | Worldwide | No nomad scheme in the tracker | PwC, reviewed 23 September 2026 |
| UAE | 183 days or more in a consecutive 12-month period | Usual/primary residence AND centre of financial and personal interests in UAE; or 90+ days in 12 months for nationals/residence-permit/GCC holders plus permanent home or employment/business (Decision No. 85 of 2022, effective 1 March 2023) | No personal income tax (quoted); 9% corporate tax on natural persons running business with turnover over AED 1m | Nothing stated on the official page read | PwC, reviewed 09 September 2026 |
| Turkey | More than six months in one calendar year (foreigners) | Legal residence or intention to settle; exceptions for temporary projects and force majeure | Full taxpayers (residents) worldwide | Nothing stated on the official page read | PwC, reviewed 09 September 2026 |
| Mexico | No day test on the page read | Home in Mexico; if homes in several countries, centre of vital interests (over 50% of income Mexican-source, or primary place of professional activity) | Worldwide | Nothing stated on the official page read | PwC, reviewed 06 August 2026 |
| Colombia | 183 days aggregate within any 365 consecutive days | Nationals: spouse/dependents in Colombia, 50%+ income/assets in Colombia, tax-haven residence, etc. | Worldwide | General rule, no nomad regime found: DIAN page states tax residency arises from more than 183 calendar days in any 365 consecutive days; page does not mention digital nomads (translated) (record) | PwC, reviewed 21 July 2026 |
| Brazil | 183 days of physical presence within a 12-month period (foreigners on temporary visas without employment) | Permanent visa holders and temporary work visa holders resident from entry | Worldwide | Nothing stated on the official page read | PwC, reviewed 23 September 2026 |
| Argentina | No day test; foreigners resident on work assignment more than five years, or non-work stay more than 12 months (resident from 13th month) | Argentine nationals living in Argentina | Worldwide with foreign tax credit | Nothing stated on the official page read | PwC, reviewed 16 June 2026 |
| Costa Rica | More than 183 days, continuous or not, in the same fiscal period (sporadic absences counted unless residency certificate elsewhere) | None on the page read | PwC does not state the foreign-income rule on the page read; the tourism board page in the tracker states the nomad-visa income tax exemption | Tourism board page states digital nomads are exempt from income tax (as stated; not read on immigration or statute page) (record) | PwC, reviewed 30 June 2026 |
| Panama | More than 183 days during the year, physically located AND generating income in Panama | None | Territorial (quoted: ‘territorial concept of income. Citizens and residents are taxed on income earned from Panamanian sources’) | Nothing stated on the official page read | PwC, reviewed 04 August 2026 |
| Ecuador | More than 183 days including sporadic absences in the same fiscal year, or in a 12-month period across two fiscal years | Other conditions may apply (unspecified) | Worldwide with foreign-tax credit; since January 2024 an elective temporary residency lets qualifying individuals pay tax only on Ecuadorian-source income for five years | Nothing stated on the official page read | PwC, reviewed 23 July 2026 |
| Uruguay | More than 183 days (sporadic absences counted) | Base of activities or vital interests; investment thresholds (approx USD 2.4m property, USD 560,000 real estate with 60 days, etc.) | Source-based hybrid: 12% on foreign passive income; foreign-performed services for local employers taxed at 0-36% | Nothing stated on the official page read | PwC, reviewed 02 September 2026 |
| Mauritius | 183 days or more in the income year; or 270 days over the income year and two preceding years | Domicile in Mauritius unless permanent place of abode outside | Worldwide but foreign income taxable only to the extent received in Mauritius (quoted; remittance basis) | Income earned in Mauritius taxed on a remittance basis; money spent with foreign cards not deemed remitted (record) | PwC, reviewed 15 June 2026 |
| South Africa | Physical presence test: more than 91 days in the current year and each of the preceding five years AND more than 915 days over the preceding five years | Ordinarily resident (most fixed or settled residence); ceases residence after continuous 330 days outside | Worldwide with foreign tax credit | Holders from treaty countries must register with SARS if present over 183 days aggregate in 12 months; those from non-treaty countries must also register (per consulate page) (record) | PwC, reviewed 29 May 2026 |
| Barbados | More than 182 days in an income (calendar) year (arrival and departure days included) | Permanent accommodation available in Barbados and notice of intent to reside for two consecutive income years | Resident and domiciled: worldwide; resident not domiciled: Barbados-source plus foreign income giving local benefit | Not liable for Barbados income tax; 17.5% VAT on purchases (record) | PwC, reviewed 11 January 2026 |
| Bermuda | No residence day test on pages read | None | No income tax on individuals (quoted); payroll tax not covered on page read | Nothing stated on the official page read | PwC, reviewed 19 February 2026 |
What the table shows
- 183 days is the common number, but the period differs. Portugal, Estonia, Latvia, Romania, Bulgaria, Georgia, Indonesia and the UAE measure any 12-month period; Spain, Hungary, Czech Republic, Cyprus and Taiwan a calendar year; Croatia one or two calendar years. A trip that straddles a year end can count in a rolling-period country and not in a calendar-year one.
- The lower numbers. Thailand’s 180 days and the 182 days of Malaysia and Barbados catch stays that a 183-day plan would miss.
- No day test. Argentina, Japan, Mexico and Bermuda are described on the summaries by domicile, home or length-of-stay tests rather than a day count. Do not treat “no day test” as “no residency risk”.
- Remittance and territorial systems change what residency costs, not whether you are resident. Thailand’s summary quotes a rule that foreign income earned from 1 January 2024 is taxable if remitted; Panama’s says income is taxed on a territorial basis; Georgia’s says non-Georgian-source income of residents is exempt, with a 1% small-business rate for qualifying individual entrepreneurs (see the Georgia guide).
- Where the visa speaks to tax. Croatia’s scheme is described by the Tax Administration as exempt for nomad income; Estonia, Cyprus and Slovenia’s pages restate the ordinary residency test rather than a break; Portugal’s tax authority page lists no automatic regime for nomads; Thailand’s LTR page states a 17% personal income rate for its category. See the tracker for each record’s source.
Not covered
Sri Lanka is left out because we could not read a primary or big-four source. Greece’s day count, and special regimes such as Portugal’s, Spain’s and Greece’s for newcomers, were not on the summaries read. The US is not in the table: citizens are taxed on worldwide income wherever they live, which the tax residency basics guide covers with the IRS tests. Schengen presence limits are a separate rule: see Schengen 90/180.
Method
Researched from PwC Worldwide Tax Summaries country pages (individual, residence) read 29 Sept 2026, each showing its own “last reviewed” date, plus the tax field of the visa tracker records, which come from government pages. The PwC pages are secondary and were read through a summarising fetch, so wording is paraphrased and no statute article numbers are given; check the national tax authority before acting. Re-checked every 30 days.