Nomad Tax Calculator
Understand your tax obligations across EU countries. Calculate the 183-day rule, compare tax systems, and optimize your residency for financial independence.
The 183-day rule is a common test used to determine tax residency across EU countries. If you spend 183 days or more in a country within a calendar year, you are generally considered a tax resident there.
Key Points:
- Physical Presence: Days are typically counted based on physical presence, not visa status or intention.
- Tie-Breaker Rules: If you trigger residency in multiple countries, tax treaties use tie-breaker rules (permanent home, center of vital interests, habitual abode, nationality).
- Other Factors: Some countries consider additional factors like family location, property ownership, and economic ties.
- Digital Nomad Visas: Several EU countries now offer special visas that may have different tax implications.
EU Tax Systems at a Glance
Low Tax Countries
- Bulgaria 10% flat
- Romania 10% flat
- Hungary 15% flat
- Estonia 20% flat
Special Regimes
- Italy Impatriate 70% exempt
- Spain Beckham Law 24% flat
- Netherlands 30% 30% exempt
- Cyprus Non-Dom 0% dividends
Nomad-Friendly
- Croatia Digital Nomad 0% foreign
- Greece Nomad Regime 50% exempt
- Portugal (ending) 20% NHR
- Estonia E-Residency 0% retained
How Tax Residency Works
Physical Presence Test
Most EU countries use the 183-day rule. Spend 183+ days in a country and you become tax resident there for that year.
Center of Vital Interests
Where is your family? Your main home? Your bank accounts? These factors can override simple day counting in complex situations.
Tax Treaty Tie-Breakers
If you're resident in multiple countries, bilateral tax treaties determine which country has primary taxing rights.
Common Mistakes to Avoid
- Assuming visa status determines tax status (it doesn't)
- Not properly exiting previous tax residency
- Ignoring social security obligations
- Triggering residency in multiple countries accidentally
- Forgetting about exit taxes on unrealized gains
Ready to Optimize Your Tax Situation?
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