In recent years, Brazil has increasingly attracted professionals who work remotely, whether residing in the country or arriving from abroad. With the regulation of the digital nomad visa, the consolidation of remote work, and the new Income Tax rules effective in 2026, understanding how taxation applies to those who live and work in Brazil is essential — regardless of employment status or the location of the contracting company.

In recent years, Spain has established itself as one of Europe’s top destinations for remote workers, freelancers, and expatriate professionals. The Mediterranean climate, balanced cost of living, and tax incentives have created a favorable environment both for living and for developing remote professional activities.

Portugal continues to rank among the most sought-after destinations for remote professionals, freelancers, and expatriates who seek quality of life and favorable tax regimes. Even after the end of the Non-Habitual Resident (NHR) regime, the country has maintained its appeal by creating new incentives focused on innovation and science.

Bill 1087/2025, recently approved by the Federal Senate, profoundly reforms income tax in Brazil. The proposal expands the exemption bracket for middle incomes, establishes a minimum tax for high incomes, and resumes taxation on profits and dividends — both in Brazil and abroad.

With a simple and predictable tax system, Paraguay has been attracting more and more professionals and entrepreneurs who wish to expand their activities in South America. The country combines competitive tax incentives, a favourable business environment and regulatory stability, making it a solid alternative for digital nomads and companies with global mobility.

The New Non-Resident Account (CNR): Regulatory Simplification and Security for Those Living Across Borders