Countries Tightening Tax & Residency Rules in 2026

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🏛️THESE COUNTRIES ARE ROLLING BACK FAVORABLE POLICIES FOR EXPATS AND NOMADS

If you’ve been dreaming about relocating overseas, the window of opportunity is starting to narrow.

Many of the tax perks and residency options that made Europe especially attractive for expats and nomads are being scaled back. Governments that once welcomed foreigners with open arms are now responding to local backlash over rising housing costs and higher demand on public services.

Here’s what’s changing:

Germany

Last week, Germany’s national legislature, the Bundestag, voted overwhelmingly to rescind a program that allowed foreigners to apply for citizenship after just three years of residency. The minimum time for naturalization has been returned to the previous five-year timeframe.

Spain

Several months ago, Spain abolished its Golden Visa through real estate investment. The country’s popular digital nomad visa is also getting pricier, with the income requirement already up to about €2,762 per month. Tax residency rules under the “Beckham Law” have tightened considerably

Portugal

The famed Non-Habitual Resident (NHR) program, which once exempted foreign income like pensions and dividends, has been largely dismantled. Visa requirements are stricter too, with higher income thresholds, more proof of accommodation, and tighter banking documentation.

United Kingdom

In April 2025, the UK government abolished the longstanding non-domicile (non-dom) tax regime, which had allowed foreign nationals residing in the UK to limit their tax liability on overseas income and gains.

Croatia

Croatia raised its nomad visa income requirement to about €3,295 per month. While foreign-sourced income is often exempt, EU rules are pushing toward tighter tax oversight.

📌 What Expats Should Do

The “easy visa, low tax” era is fading fast, especially in Europe. If you want to take advantage of today’s rules, don’t wait until 2026. The earlier you act, the better chance you have of locking in favorable terms before they disappear.

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🛂 NEW CITIZENSHIP BY INVESTMENT SCHEMES

Two African nations are stepping into the citizenship-by-investment (CBI) game, joining Caribbean islands and several other countries in offering passports for purchase.

Botswana

Botswana recently unveiled a new CBI program, expected to go live in early 2026 with a minimum contribution of $75,000–$90,000.

This sub-Saharan country stands apart for its relatively stable democracy and economy, which is one of the strongest on the continent.

São Tomé & Príncipe

This small, Portuguese-speaking island nation off the Central African coast (population 220,000, around the size of Boise, Idaho) has officially launched its $90,000 citizenship program.

Applications take as little as six weeks through approved partner firms, with no residency, interview, or language test required. For families, packages start around $95,000 for up to four members.'

📌What’s the Advantage?

While neither passport offers the global access of better-known Caribbean passports, they provide an affordable entry point into second citizenship. If you’ve ever thought about owning a “Plan B” passport, Africa’s newest programs might be worth keeping an eye on.

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