Spain, Portugal or Italy for freelancers: where to apply for a residence permit in 2026
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Freelancer residence in Europe: comparing Digital Nomad visas in Spain, Portugal and Italy — income requirements, taxes, timelines. Spain from €2,849/month, Portugal from €3,680/month, Italy from €2,333/month.
Three Southern European countries. Three different visa regimes. Fundamentally different tax consequences.
If you are a freelancer earning from $3,000 per month and considering relocating to Europe, this article provides concrete numbers to help you make an informed decision — without marketing clichés about the “Mediterranean lifestyle.”
If you are a freelancer earning from $3,000 per month and considering relocating to Europe, this article provides concrete numbers to help you make an informed decision — without marketing clichés about the “Mediterranean lifestyle.”
Key Differences: comparative overview
Parameter | Spain | Portugal | Italy |
Freelancer Visa Type | Digital Nomad Visa or Autónomo Visa | D8 Visa | Digital Nomad Visa |
Minimum Income | €2,850/month | €3,680/month | €2,333/month (€28,000/year) |
Qualification Requirement | No | No | Yes: degree or 3–6 years experience |
Business Plan | Required for Autónomo | No | No |
Initial Residence Term | 1 year (visa) / 3 years (residency) | 1 or 2 years | 1 year |
Path to Permanent Residence | 5 years | 5 years | 5 years |
Path to Citizenship | 10 years | 5 years* | 10 years |
Income Tax Rate (freelancer) | 19–47% progressive or 24% flat (Beckham Law) | 14.5–48% progressive | Up to 50% exemption for 5 years (Impatriati) |
Work with Local Clients | Up to 20% income | Up to 20% income | Up to 20% income |
Bureaucracy Level | Medium | High (AIMA) | Medium–High |
Spain: best infrastructure, two freelancer paths
Digital Nomad Visa (Visado para nómadas digitales)
Introduced in 2023 under the Startup Law (Ley de Startups). Designed for freelancers earning from foreign clients.
2026 Requirements:
Flat 24% tax on income up to €600,000 per year for 6 years.
This is Spain’s major competitive advantage: instead of progressive rates up to 47%, you pay a flat 24%.
Costs:
Autónomo Visa (For Spanish Clients)
If you plan to work primarily with Spanish clients, you must apply as self-employed.
Requirements:
Cost of Living:
Introduced in 2023 under the Startup Law (Ley de Startups). Designed for freelancers earning from foreign clients.
2026 Requirements:
- Minimum income: €2,849/month (200% of Spanish minimum wage)
- Spanish-source income: no more than 20%
- At least 3 months of remote work with one client/employer
- Rental or property ownership in Spain
- Private health insurance for the full stay
Flat 24% tax on income up to €600,000 per year for 6 years.
This is Spain’s major competitive advantage: instead of progressive rates up to 47%, you pay a flat 24%.
Costs:
- Government fee: €73.26
- Consular fee: ~€80
- Full document package (translations, apostilles): €500–1,000
- 15–45 days via consulate
- Up to 20 working days if applying from Spain
Autónomo Visa (For Spanish Clients)
If you plan to work primarily with Spanish clients, you must apply as self-employed.
Requirements:
- Business plan with financial projections
- Registration in RETA (social security)
- Contributions from €80/month (first year reduced rate), then based on income
- Standard progressive income tax: 19–47%
Cost of Living:
- Barcelona: €900–1,500 rent
- Valencia: €600–900
- Madrid: €900–1,300
Portugal: fastest EU citizenship, highest entry threshold
D8 Visa (Digital Nomad / Remote Work Visa)
Active since 2022. In 2026, it has the highest income requirement.
2026 Requirements:
Progressive 14.5–48%.
NHR regime is closed. IFICI (NHR 2.0) applies only to R&D, science, IT professionals working for Portuguese companies — not typical foreign freelancers.
This is critical: Portugal 2026 is no longer a tax optimization haven.
Main Advantage:
Citizenship after 5 years (instead of 10 in Spain/Italy).
Portuguese language A2 exam required.
Costs of Living:
6+ months total (consulate + AIMA)
Active since 2022. In 2026, it has the highest income requirement.
2026 Requirements:
- Minimum income: €3,680/month (4x minimum wage)
- Savings: at least €11,040
- Foreign income only (max 20% Portuguese)
- Rental or property
- Health insurance
- Criminal record certificate
- Temporary Stay Visa (1 year, no PR)
- Residency Visa → 2-year residence → 5 years → PR → citizenship
Progressive 14.5–48%.
NHR regime is closed. IFICI (NHR 2.0) applies only to R&D, science, IT professionals working for Portuguese companies — not typical foreign freelancers.
This is critical: Portugal 2026 is no longer a tax optimization haven.
Main Advantage:
Citizenship after 5 years (instead of 10 in Spain/Italy).
Portuguese language A2 exam required.
Costs of Living:
- Lisbon: €900–1,500
- Porto: €700–1,200
- Algarve: €700–1,000
6+ months total (consulate + AIMA)
Italy: strict qualification, unique tax benefit
Digital Nomad Visa (Visto per nomadi digitali)
Operational since 2025.
2026 Requirements:
50% income tax exemption for 5 years.
Example:
If earning €60,000/year, tax applies only to €30,000.
Can extend 5 more years if:
30–90 days
Cost of Living:
Operational since 2025.
2026 Requirements:
- Minimum income: €28,000/year (~€2,333/month)
- Qualification:
- Bachelor’s degree OR
- 3 years IT/top management experience OR
- 5 years experience in other fields
- 6 months remote work history
- Foreign clients (max 20% Italian)
- Health insurance or SSN registration
50% income tax exemption for 5 years.
Example:
If earning €60,000/year, tax applies only to €30,000.
Can extend 5 more years if:
- You buy property
- You have children
- Not tax resident in Italy for previous 3 years
- Must remain resident for 4+ years
30–90 days
Cost of Living:
- Rome: €900–1,600
- Milan: €1,200–2,000
- Southern Italy: €400–700
Practical scenarios
Choose Spain if:
- Income €3,000–10,000/month
- You want tax predictability (24% flat)
- You want fast, reliable processing
- Income above €3,680/month
- Your main goal is EU citizenship
- You accept longer bureaucracy
- You qualify for Impatriati
- You have formal qualifications
- You consider southern regions with low living costs
Three key decision questions
1. Tax optimization or simplicity?
Spain = clear 24% flat
Italy = potentially lowest effective rate
Portugal = highest tax burden in 2026
2. Short-term relocation or passport strategy?
Portugal: 5 years
Spain & Italy: 10 years
3. Speed and predictability?
Spain: 15–45 days
Italy: 30–90 days
Portugal: 6+ months
Spain = clear 24% flat
Italy = potentially lowest effective rate
Portugal = highest tax burden in 2026
2. Short-term relocation or passport strategy?
Portugal: 5 years
Spain & Italy: 10 years
3. Speed and predictability?
Spain: 15–45 days
Italy: 30–90 days
Portugal: 6+ months
Conclusion
Your ideal country depends on:
- Income level
- Tax structure
- Long-term goals
- Bureaucratic tolerance
Why do customers choose Visa Dan?
Visa Dan is an international company with a strong legal team and experience in assisting more than 1,000 clients. We offer:
- Individual selection of solutions and strategies for obtaining a residence permit.
- Complete transparency and support at every stage.
- A strong team in Europe: lawyers, translators, operators, notaries.
- Support until you receive your ID card, as well as assistance with renewal and integration in the country.
The Visa Dan team will help you navigate this journey from start to finish. Get personalized advice and start your new life in 2025!