News brief · Rankings

Nomads: the best cities for remote work in 2026

City rankings for remote workers measure cost and connectivity. They ignore the two variables that really decide: time difference and the tax residency threshold.

By Editorial team · on February 5, 2026

What these rankings measure

We publish neither ranks nor scores: these league tables are compiled by private publishers and community platforms whose methodology cannot be verified, and we do not cite them as official sources.

What they capture correctly is real: housing costs, internet speed, the density of co-working spaces, climate, and the presence of an established community.

These criteria describe the experience of a stay of a few months. They do not describe a permanent move, and that is the first limitation to point out.

They are also based on self-reported contributions, which over-represents destinations where the community is organised and visible — Bali, Medellín, Lisbon — and undervalues those where it is dispersed.

A third blind spot is worth pointing out: these rankings assess a city as a place to stay, never as a market. They say nothing about whether you can work there legally, open an account, sign a long-term lease or send a child to school.

Yet these four elements decide a move, and they vary from one destination to another far more than the price of a coffee or the speed of a connection.

The first overlooked variable: time difference

A remote worker whose clients are European depends on being reachable during European business hours. A large time difference turns this constraint into a permanent organisational effort.

The most praised destinations all involve a time difference of several hours. Cape Verde, a few hours’ flight away and practically in the same time zone, offers an advantage on this point that the rankings do not reward.

Its scheme requires average monthly income of about €1,500¹ for a total duration of up to 1 year² — modest, but suited to a working season rather than a permanent move.

The cost and frequency of trips back to France are the corollary of this variable, and they weigh heavily for those who keep family or professional ties.

The second: the tax residency threshold

An extended stay triggers tax residency, and the thresholds vary considerably from one destination to another.

Thailand uses 180 days³, Malaysia 182 days⁴, Indonesia 183 days⁵, with a count in which any part of a day counts as a full day.

Colombia uses from 183 days⁶ over a rolling period of three hundred and sixty-five days, which does not coincide with the calendar year.

Once this threshold is crossed, the local scale applies: 35%⁷ in Thailand at its top rate, 35%⁸ in Indonesia, 39%⁹ in Colombia.

None of these destinations is therefore a low-tax jurisdiction for a long stay. Yet the rankings present them as cheap destinations, which they are only for a short stay.

It should be added that crossing a foreign threshold does not end French tax domicile. Article 4 B of the French General Tax Code sets out four alternative criteria, and meeting just one is enough to keep it: a remote worker who keeps a home and a family in France remains taxable there.

How to read these rankings

Distinguish what applies to a stay of a few months from what applies to a permanent move.
Check the time difference against your actual client base.
Check the destination’s tax residency threshold and how it is calculated.
Check that the planned residence permit allows the activity carried on.
Deal with your departure from France according to its own criteria before considering yourself gone.

Finally, Croatia is an interesting case, often poorly ranked because it is poorly understood: its temporary stay, limited to up to 18 months¹⁰ and requiring €3,622.5¹¹ in monthly means, excludes remote work income from the Croatian tax base. This feature is worth more than a high place in a league table.

One last point of method: these league tables change every year, whereas the rules they ignore change little. Following the rankings therefore means following a fashion, whereas following the thresholds means following the law.

Please note

General information, as of the date shown. A draft reform is not a rule in force: check the conditions with the authorities or a professional before deciding. Terms of use and disclaimers

Sources and verification dates

1.
Cape Verde: reference average monthly income required of the remote worker : €1,500
« Proof of Income — You'll be required to present your proof of income as an individual or as a family, regarding at least the last 6 months. Individual: minimum average bank balance of 1.500€ on the last 6 months; Family: minimum average bank balance of EUR 2.700 — Turismo de Cabo Verde, page « Remote working Program in Cabo Verde ». »
visit-caboverde.comVerified on Nov 2, 2026Verified source
2.
Cape Verde: maximum total duration of the remote working programme : 1 year
« The Cabo Verde Remote Working Program consists of a temporary work/tourism visa lasting 6 months, with the opportunity of renewal for another 6 months after. — Turismo de Cabo Verde (office national du tourisme, « GovernmentOrganization »), page « Remote working Program in Cabo Verde ». Certificat TLS du site expiré à la date de consultation. »
visit-caboverde.comVerified on Nov 2, 2026Verified source
3.
Thailand: annual presence beyond which tax residency is acquired : 180 days
« "Resident" means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. »
rd.go.thVerified on Nov 2, 2026Verified source
4.
Malaysia: annual presence determining tax resident status : 182 days
« Staying 182 days or more of the tax year. »
hasil.gov.myVerified on Nov 2, 2026Verified source
5.
Indonesia: length of stay that confers tax resident status (PER-23/PJ/2025) : 183 days
« berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan »
pajak.go.idVerified on Nov 2, 2026Verified source
6.
Colombia: presence within a three-hundred-and-sixty-five-day period giving rise to tax residency : 183 days
« ARTICULO 10. RESIDENCIA PARA EFECTOS TRIBUTARIOS. Se consideran residentes en Colombia para efectos tributarios las personas naturales que cumplan con cualquiera de las siguientes condiciones: 1. Permanecer continúa o discontinúamente en el país por más de ciento ochenta y tres (183) días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de trescientos sesenta y cinco (365) días calendario consecutivos — Estatuto Tributario, art. 10 (modifié par la Ley 1607 de 2012), compilation juridique de la DIAN. »
normograma.dian.gov.coVerified on Nov 2, 2026Verified source
7.
Thailand: top marginal rate of personal income tax : 35%
« Tax rates of the Personal Income Tax — […] more than 2,000,000 but less than 4,000,000 — 30 ; Over 4,000,000 — 35 — The Revenue Department, « Personal Income Tax ». »
rd.go.thVerified on Nov 2, 2026Verified source
8.
Indonesia: top bracket of the income tax scale (UU HPP) : 35%
« Untuk lapisan V (rentang PKP: lebih dari Rp5 miliar) tarif pajaknya 35% »
pajak.go.idVerified on Nov 2, 2026Verified source
9.
Colombia: top marginal income tax rate for resident individuals : 39%
« ARTICULO 241. TARIFA PARA LAS PERSONAS NATURALES RESIDENTES Y ASIGNACIONES Y DONACIONES MODALES. El impuesto sobre la renta de las personas naturales residentes en el país […] se determinará de acuerdo con la siguiente tabla: — Estatuto Tributario, art. 241 (modifié par la Ley 2010 de 2019, art. 34) : barème progressif en UVT de 0 % (jusqu'à 1 090 UVT) à 39 % (au-delà de 31 000 UVT). »
normograma.dian.gov.coVerified on Nov 2, 2026Verified source
10.
Croatia: maximum duration of temporary stay for digital nomads : 18 months
« Privremeni boravak odobrava se do maksimalno osamnaest mjeseci (moguće i kraće). Ako je privremeni boravak odobren na rok važenja kraće od 18 mjeseci, državljanin treće zemlje može najkasnije 60 dana prije isteka važenja privremenog boravak podnijeti zahtjev za produljenje privremenog boravka. Produljenje privremenog boravka će u tom slučaju biti odobreno za još maksimalno 6 mjeseci. — Ministarstvo unutarnjih poslova (ministère de l'Intérieur), « Privremeni boravak u svrhu boravka digitalnih nomada ». »
mup.gov.hrVerified on Nov 2, 2026Verified source
11.
Croatia: means of subsistence required of the digital nomad : €3,622.5
« […] državljanin treće zemlje koji regulira privremeni boravak u svrhu boravka digitalnih nomada mora raspolagati sredstvima u visini od najmanje 2,5 prosječne mjesečne neto isplaćene plaće za prethodnu godinu […] U ovom trenutku iznos potrebnih sredstva na mjesečnoj osnovi je minimalno 3.622,50 EUR […] ako je namjeravani period boravka 18 mjeseci stanjem na bankovnom računu je potrebno dokazati da raspolažete sredstvima u iznosu od minimalno od 65.205,00 EUR. — Ministarstvo unutarnjih poslova, « Privremeni boravak u svrhu boravka digitalnih nomada » (Uredba NN 14/21). »
mup.gov.hrVerified on Nov 2, 2026Verified source