Spain or Portugal for remote work

Key rules

• Spain special regime: For the year of arrival plus five years, employment income up to €600,000 is taxed at a flat 24%.
• Spain income test: The digital nomad visa needs income of 200% of the Spanish minimum wage, plus extra for family.
• Portugal income test: The D8 visa needs income of four times the Portuguese minimum wage and savings of 12 months of that.
• Time zone: Portugal is one hour behind mainland Spain all year.

The short answer

Neither country is simply "easier". Both offer a remote-work visa for non-EU citizens, and both ask for proof of a foreign employer or clients and a fairly high income. Spain now has the better tax offer for new arrivals. Portugal's old tax break has largely gone. Time zone and internet are close to equal.

Visa conditions

Spain (digital nomad visa). It is for remote workers employed by, or freelancing for, companies outside Spain. Freelancers can earn at most 20% of their income from Spanish clients. You need a degree, a vocational qualification or at least three years of professional experience, plus a work relationship with the foreign company of at least three months. The minimum income is 200% of Spain's minimum wage each month, with extra for a spouse or dependants (25% of the minimum wage for the first, 15% for each further one). That was about €2,849 a month in 2025 for the main applicant. The visa or permit lasts up to 3 years, renews in 2-year periods and can lead to permanent residence after 5 years.

Portugal (D8 visa). You need proof that you work remotely for a non-Portuguese employer or clients. Income must be at least four times Portugal's minimum wage, about €3,480 a month in 2025. You are also expected to hold savings equal to 12 months of that income. The visa gives you 120 days to enter, then you apply for a residence permit of 2 years, renewable in 3-year periods. Permanent residence or citizenship is possible after 5 years.

What this means. Spain's income bar is lower, but it asks for qualifications and a three-month track record. Portugal asks for no qualifications but needs a higher income and large savings. Both thresholds change each year with the minimum wage, so check the current figure with the consulate before you plan around it.

Tax exposure

Spain. If you spend more than 183 days a year there, or your main economic interests are there, you are tax resident. You are then taxed on worldwide income through IRPF. Combined state and regional rates ran from 19% to 47% in 2025. Pay from a foreign employer is taxable in Spain.

The special regime for inbound workers is the big advantage. It applies for the year of arrival plus five years and taxes employment income up to €600,000 at a flat 24%. You must not have been Spanish tax resident in the previous five years. Digital nomad visa holders can use it. Only Spanish-source income is taxed, and most foreign income stays outside Spanish tax. Foreign employment income for work done while you are in Spain is taxable. Apply to the Tax Agency using Modelo 149 within six months of registering with Social Security or starting work. You can choose ordinary IRPF instead.

Social security matters too. Working from Spain for a foreign company usually means registering in Spanish social security, as an employee or as self-employed (autónomo). The exception is an EU A1 certificate or a bilateral agreement with your home country. Your employer may need a Spanish payroll or an employer-of-record service.

Portugal. The old NHR regime has been replaced by a narrower scheme, IFICI. It covers specific roles, such as higher education, research, tech, startups and some highly qualified jobs. It gives a flat 20% rate on qualifying Portuguese-source income for 10 years. Most remote workers for foreign clients should not assume they qualify. People already registered under NHR by 31 March 2024, or under the transitional rules, keep their benefits. Check the current job list and foreign-income rules with the Portuguese Tax Authority before counting on it.

Time zone

Portugal is one hour behind mainland Spain all year, on the same time as the UK. The Canary Islands share Portugal's time.

• UK clients: Portugal gives full overlap. Spain is one hour ahead of them.
• US East Coast: it is 6 hours behind Spain, so overlap is the Spanish afternoon, roughly 3 hours. Portugal is a little better.
• US West Coast: it is 9 hours behind Spain, so overlap is only a short window in late afternoon. The gap shrinks by an hour for a few weeks in March and in late October to early November, when clocks change on different dates.

Internet

Both countries have high fibre coverage, and typical fixed speeds are several hundred Mbps. Spain is usually slightly ahead. Speeds vary by address and provider, so ask any landlord for the fibre provider and check availability for the exact address before you sign.

How to choose

• Choose Spain if you can meet the qualification and three-month rules and want the 24% flat rate for several years.
• Choose Portugal if you have the income and savings, want the UK-aligned time zone, and your tax will be modest anyway.
• Test both against your own pay, clients and home-country social security before you apply. The timeline, documents and FAQ below set out the steps.

Timeline and deadlines

• Spain: show a work relationship with your foreign employer or clients before you apply for the digital nomad visa: at least three months before applying

• Portugal: build savings equal to 12 months of the required income before you apply for the D8 visa: before you apply

• Portugal: enter on the D8 visa and apply for your residence permit: within the 120-day entry period

• Portugal: use the first residence permit, then renew it: 2 years first, then renewals of 3 years each

• Spain: become tax resident, taxed on worldwide income unless you opted for the special regime: once you spend more than 183 days a year in Spain

• Either country: apply for permanent residence: after 5 years of legal residence

Documents you need

• Spain: a clean criminal record certificate from your home country.

• Spain: health insurance with full Spanish cover.

• Spain: letters or contracts from your employer or clients showing a work relationship of at least three months. Freelancers can have at most 20% of income from Spanish clients.

• Spain: proof of qualifications, meaning a university degree, a vocational qualification, or at least three years of professional experience.

• Portugal: proof that you work remotely for a non-Portuguese employer or clients, such as a contract or client letters.

• Portugal: proof of monthly income of at least four times the Portuguese minimum wage, plus savings of at least 12 months of that income.

• Portugal: a Portuguese tax number (NIF), issued by the Portuguese tax authority.

• Portugal: proof of accommodation, a clean criminal record certificate and health insurance.

• Spain, if you choose the special tax regime: the application form (Modelo 149) filed with the Spanish Tax Agency.

• Spain, if your employer stays in your home social security system: an EU A1 certificate from your home social security office.

Frequently asked questions

How much monthly income do I need for each country's remote-work visa?

In 2025 you needed about €2,849 a month for Spain's digital nomad visa and about €3,480 a month for Portugal's D8 visa.

Can I keep paying social security in my home country while working from Spain?

Yes, but only if you hold an EU A1 certificate or your home country has a social security agreement with Spain. Without one, you usually have to register in Spanish social security as an employee or as self-employed (autónomo).

Does Portugal still have the NHR tax regime for new arrivals?

No, the NHR closed to new entrants and a narrower regime called IFICI replaced it from 2024.

How much working-day overlap will I have with the US if I live in Spain or Portugal?

With the US East Coast you get roughly 3 hours of overlap from Spain, in the Spanish afternoon. Portugal is one hour behind Spain all year, so the East Coast is 5 hours behind it. The US West Coast gives only a short late-afternoon window from Spain.

Is internet fast enough for video calls in both Spain and Portugal?

Yes, both countries have high fibre-to-the-home coverage, and typical fixed download speeds run to several hundred Mbps. Spain usually ranks a little ahead of Portugal. Ask the landlord or agent which providers serve the exact address before you sign.