Keep the three questions separate

Ask where you are tax resident, where your work or income is sourced, and whether a specific exemption or treaty applies. Your employer being abroad does not automatically make work performed locally foreign-source income.

Thailand’s old remittance shorthand is unsafe

Revenue Department guidance says assessable foreign income earned from 2024 by a Thai tax resident may be taxable when brought into Thailand in the same or a later year. The earlier blanket claim that delaying remittance to another year avoids tax has been removed.

Programme relief is conditional

Costa Rica’s tourism board describes an income-tax exemption for its digital nomad programme. The UAE does not levy personal income tax, but business activities can fall within corporate tax. Neither statement removes possible obligations in another country.

Why the filter now has fewer countries

The low-tax preset uses documented programme relief rather than searching marketing text for “0%”. Unverified claims for Indonesia, Japan, Malaysia, Greece and others have been replaced with individual-review notes. A missing tax conclusion is shown as missing, not as an exemption.