Digital nomad glossary 2026

Every visa, tax and remote-work term you will run into. 24 definitions.

183-day rule: Rule used by most countries to determine tax residency: spending 183 days or more in a country in any 12-month period typically makes you a tax resident there.
Beckham Law (Spain): Spanish special tax regime allowing newly-arrived workers to pay 24% flat tax on Spanish-source income for the year of arrival plus 5 more years, instead of progressive rates up to 47%.
CFC (Controlled Foreign Corporation): Anti-avoidance tax rule that taxes profits of foreign companies controlled by residents, even when undistributed. Major impact for nomads with offshore companies.
D7 visa (Portugal): Portuguese passive income visa requiring around €870/month of stable income. Path to permanent residency in 5 years and citizenship in another 5.
D8 visa (Portugal): Portugal digital nomad visa for remote workers earning at least 4× Portuguese minimum wage (€3,480/month in 2026).
DAFT (Netherlands): Dutch American Friendship Treaty: a self-employment visa available exclusively to US citizens with a €4,500 business deposit.
Domicile vs residency: Domicile is the long-term home you intend to return to; residency is where you currently live. Some countries (UK) tax based on domicile, not residency.
DTA (Double Tax Agreement / Treaty): Bilateral agreement between two countries to avoid taxing the same income twice. Determines which country has primary taxing rights based on residency and source.
DTV (Thailand Destination Thailand Visa): 5-year multi-entry visa launched in 2024 for remote workers, freelancers and soft-power enthusiasts. 180-day stays per entry, no income threshold.
e-Residency (Estonia): Digital identity issued by Estonia to non-residents, allowing them to register and run an Estonian company online. Not a visa or residency permit.
FEIE (Foreign Earned Income Exclusion): US tax provision allowing citizens abroad to exclude up to $126,500 (2026) of foreign-earned income if they pass the Bona Fide Residence or Physical Presence test.
Golden Visa: Residency or citizenship granted in exchange for investment (real estate, business, donation). Portugal, Spain, Greece, Malta all have variants, often phased out for housing investment.
Habitual residence: Test used by EU and some other countries: where your main interests (family, work, social ties) are located, regardless of physical days count.
IFICI (Portugal): Successor to the NHR regime launched in 2024. 20% flat tax on Portuguese professional income for 10 years for highly-qualified workers in specific fields.
NHR (Non-Habitual Resident, Portugal): Original Portuguese tax regime offering reduced tax rates for new residents. Closed to new entrants in 2024, replaced by IFICI.
Nomad Pass / DE Rantau: Malaysia digital nomad visa launched in 2022, renewable for 12 months. No tax on foreign income.
Non-dom regime: Tax status (UK, Ireland, Cyprus, Malta) where foreign income is only taxed if remitted to the country. Often used by high-net-worth nomads.
PE (Permanent Establishment): Tax concept meaning your business activity creates a taxable presence in a country, even without local registration. Risk for nomads working long-term in one place.
PR (Permanent Residency): Long-term residence status with most rights of a citizen but no passport. Typically requires 5-10 years of temporary residency first.
Schengen 90/180 rule: Allows up to 90 days within any 180-day period across all Schengen countries combined, for visa-waiver nationals.
SE (Self-Employed) visa: Visa category in some countries (Germany Freiberufler, Czech Zivno) for workers operating as freelance or sole traders.
Tax residency certificate: Official document issued by your tax authority confirming you are a tax resident, used to invoke tax treaty benefits.
Territorial taxation: Tax system (Panama, Paraguay, Costa Rica, Hong Kong) that taxes only locally-sourced income. Foreign income is not taxed regardless of residency.
Working holiday visa: 1-2 year visa for young adults (typically 18-30 or 18-35) allowing both tourism and casual work. Different from a DNV.