20% Flat Tax for Digital Nomads

Under the new tax rules, D8 visa holders may qualify for a special 20% flat tax rate on their professional income derived from "high value-added activities." This is separate from the general progressive IRS rates that go up to 48%.

To qualify, your profession must be listed in the official government ordinance (Portaria). Unlike the old NHR, this does not automatically exempt foreign passive income, so consult a tax accountant to optimize your setup.