Tax-Friendly Bases for US Nomads

Jurisdictions with territorial taxation, nomad-visa regimes, or 0% personal income tax on foreign-sourced income.

Last reviewed 2026-05-11

Who this is for

US citizens and green-card holders weighing where to base themselves with the tax side in mind — places that, depending on your situation, may pair well with the Foreign Earned Income Exclusion or simply not add a second layer of local income tax on top of your US filing.

How we picked these

The jurisdiction taxes personal income territorially, offers a dedicated nomad/remote-work visa regime, or levies 0% personal income tax on foreign-sourced income.
There is a practical, documented path to legal residence or long-stay status for remote workers — not just a tourist stamp.
It still works as a place to live: the connectivity, community, and day-to-day basics a remote worker needs are there.

Top picks

The full list — 11 cities

01
Kuala LumpurMalaysia
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02
PenangMalaysia
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03
LisbonPortugal
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04
PortoPortugal
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05
MontevideoUruguay
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06
San JoséCosta Rica
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07
DubaiUAE
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08
Abu DhabiUAE
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09
TbilisiGeorgia
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10
Panama CityPanama
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11
FunchalPortugal
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Things to watch

This is general information, not tax or legal advice. Your outcome depends on residency, source of income, days present, treaties, and your specific facts.
US citizens and green-card holders are taxed on worldwide income no matter where they live — moving abroad does not end your IRS filing obligation.
Tax rules and visa programs change often. Verify everything against official government sources and a cross-border tax professional before you act.

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