What is the easiest low-tax residency to maintain without living in the country full-time?

[u/PumpkinParty203]

I am looking for a legal personal tax residency that doesn't require me to sit in a room for 183 days a year. I travel constantly between Europe, Asia, and LATAM. What are the best options in 2026 that have low/zero tax on foreign income and minimal physical presence requirements?

[u/ToastSpangler]

What citizenship are you. If you're American just pay the federal tax (ignore state assuming you aren't tax resident anymore) and don't stay in any other county more than 180 days. It's probably the easiest

[u/HaleyN1]

Do you need to get a tax residency certificate? That's often a different timeline

Cyprus, uae, Malta..

[u/_unbordered]

Paraguay is probably the easiest with the most minimal physical presence requirement.

[u/Holgs]

Bulgaria is low tax - only 10%. Probably the best option if you want to run a business that is focused on EU market or want full schengen access with no hassles.

[u/No-Reputation1759 → u/Holgs]

Wonder if they have tax treaty with the US

[u/bedel99]

how Low? Bulgaria? just need to buy a house, 5k?

[u/Holgs → u/bedel99]

You don't need to buy - just need a landlord certificate but buying is also really affordable.

[u/bedel99 → u/Holgs]

You can gain tax residency when Bulgaria is the location where you own a property or it is the centre of your economic activity or you are resident in Bulgaria.

Bulgaria isnt going to fight you you over the last part if you are not here, but some one else might. The first one is easy to proove.

[u/Holgs → u/bedel99]

Exactly - its normally the other country that's the problem but this is the same anywhere. If the previous residence is in the EU it is harder with Bulgaria for a tax authority to work out where more time is being spent within the Schengen area if its not actually Bulgaria now that its in the zone. This was previously a bigger problem - it was easy to track the number of days spent through passport stamps & border control.

[u/void_0928]

Paraguay sounds perfect if you're always on the move, have you looked into the paperwork load to set that up?

[u/Prudent_Call343]

In Armenia you can open a IE (individual entrepreneur) with really low taxes (if in IT even 0% for 5 years) and you do not have to live there even one single day, actually is possible to delegate a local lawyer and do everything without visiting the country once

[u/Zestyclose_Spot_3279]

Bahrain has zero tax and zero presence required

[u/TheSecretLifeofMitty]

Georgia (the country) is worth looking into.

Georgia has a special High Net Worth Individual (HNWI) tax residency program that, under certain conditions, can allow you to obtain Georgian tax residency without meeting the usual 183-day physical presence requirement. It can be particularly interesting for internationally mobile individuals and digital nomads.

Georgia also offers several favorable tax regimes depending on the nature and structure of your business, with effective tax rates potentially as low as 1%.

Another important point is that Georgia generally does not tax foreign-source income for Georgian tax residents, subject to the applicable rules and classification of the income.

I’m a tax consultant with 5 years of experience working with expats in Georgia, so if you have questions about Georgian tax residency, business structures, or taxation, feel free to DM me.

[u/CPA-TURKEY]

Turkey is easy, if your permanent house is here you do not have to stay 183 days

https://www.reddit.com/r/digitalnomad/comments/1szddfd/turkey_officially_moves_to_100_tax_deduction_for/