Albania

Albania's Residence Permit for Pensioners allows foreign nationals who receive pension income from their home country to reside in Albania. Established under Article 85 of Law No. 79/2021 "On Foreigners," the program is administered by the General Directorate of Border and Migration under the Ministry of Interior. It is issued as a Type B renewable residence permit. Holders benefit from Albania's low cost of living, favourable tax treatment of foreign pension income, and Mediterranean climate, though they may not engage in economic or professional activities in Albania.

## Requirements

- Entitled to receive a pension in home country
- Minimum monthly pension of ALL 120,000 (approximately EUR 1,160 / ALL 1,200,000 per year)
- Pension must be regularly transferred to an Albanian bank account (statement from a second-tier bank required)
- Valid health insurance covering Albania for at least 1 year
- Notarized rental agreement for accommodation (minimum 20 m² per person)
- Clean criminal record from country of origin
- No minimum or maximum age restriction

## Required Documents

- Completed application form
- Valid passport with at least 6 months remaining validity
- Two recent photographs (47 mm x 36 mm, taken within the last 6 months)
- Pension document from country of origin certifying monthly pension of at least ALL 120,000, legalized and apostilled
- Statement from a second-tier (commercial) bank in Albania confirming pension transfer arrangements
- Health insurance certificate valid in Albania (minimum 1 year coverage)
- Criminal record certificate from country of origin, legalized and apostilled (valid for 6 months)
- Notarized rental agreement for accommodation in Albania (minimum 20 m² per person)
- Statement on the motive of stay in Albania

## Duration & Renewal

The permit is issued for 1 year and renewable annually. Renewal applications must be submitted at least 30 days before the current permit expires with updated documentation. After 5 years of continuous legal residence, holders may apply for permanent residence (Type C permit, indefinite duration). After 7 years of continuous legal residence, holders become eligible for Albanian citizenship by naturalization.

## Family Members

Permit holders may pursue family reunification with a spouse or partner. Family members apply for dependent residence permits through the General Directorate of Border and Migration. The main applicant must demonstrate sufficient additional income to support dependants during their stay in Albania.

## Tax Implications

Foreign-sourced pension income is exempt from Albanian personal income tax for retirement visa holders. EU citizens receive additional exemptions. Residents spending 183 or more days in Albania are generally classified as tax residents and taxed on worldwide income, but pension income from abroad is specifically exempt. Personal income tax on employment income is progressive at 13% (up to ALL 2,040,000) and 23% (above that threshold). Dividend income is taxed at 8%.

## Application Process

The process follows two stages. Applicants who require a visa must first obtain a Type D long-stay visa ("Visa for Pensioners") either online through the e-visa.al portal or at an Albanian embassy or consulate. The Type D visa is processed within 15 days, exceptionally up to 30 days.

Once in Albania, the applicant submits a residence permit application through the e-Albania portal or in person at regional offices of the General Directorate of Border and Migration. The residence permit is processed within a maximum of 12 weeks.

Citizens of countries with visa-free arrangements (including EU/EEA member states and the United States, who may enter and stay up to 1 year without a visa) may apply directly for a residence permit without first obtaining a Type D visa.

**Fees:** Type D visa approximately ALL 11,400 (EUR 100); residence permit application approximately ALL 6,300-10,500 (EUR 60-100); renewal approximately ALL 5,300-8,400 (EUR 50-80).

Upon receiving the residence permit, the holder must register their accommodation with local authorities and carry the residence permit or passport at all times as proof of legal status.

Spouse or partner through family reunification. Must demonstrate sufficient additional income to support dependants.

1 year, renewable annually. Permanent residence after 5 years; citizenship eligibility after 7 years.

Minimum monthly pension income from abroad (approximately EUR 1,160). Pension must be transferred to an Albanian bank account.

Law No. 79/2021 "On Foreigners" (English Translation)

e-Albania - Residence Permit Application

Ministry for Europe and Foreign Affairs - Visa Regime

Residence Permit for Pensioners

Albania's Residence Permit for Real Estate Owners allows foreign nationals who have purchased qualifying real estate in Albania to reside in the country based on their property ownership. Established under Article 84 of Law No. 79/2021 "On Foreigners," the program is administered by the Directorate General of Border and Migration within the Albanian State Police. Unlike investment permits that require business establishment or job creation, this pathway is accessible to anyone who simply wishes to own property and reside in Albania. There is no minimum purchase price, making it one of the most flexible property-based residence programs in Europe.

## Requirements

- Legally acquired real estate in Albania
- Minimum ownership stake of 50% in the property
- Minimum property area of 20 square metres
- No minimum investment amount specified by law
- Sufficient financial means to support yourself during your stay (demonstrated through bank statements or proof of regular income)
- Valid health insurance covering the duration of the permit
- Clean criminal record from country of origin
- No distinction between residential and commercial property, new construction and secondary market, or urban and rural locations

## Required Documents

- Valid passport with at least 6 months remaining validity
- Personal photograph (47 mm x 36 mm, taken within the last 6 months, white background)
- Property Ownership Certificate (Certifikatë Pronësie) issued by the cadastral authorities
- Property sales contract
- Bank statement or proof of income demonstrating sufficient financial means
- Criminal record certificate from country of origin (valid for 6 months, translated and apostilled)
- Health insurance documentation
- Receipt of payment of the state application fee (approximately EUR 80)

## Duration & Renewal

The permit is issued for up to 1 year and is renewable annually as long as the applicant continues to own the qualifying property. A current Ownership Certificate must be submitted at each renewal. Renewal requests should be submitted 30 days before the permit expires with updated supporting documents. After 5 consecutive years of legal residence, holders may apply for permanent residence (Type C permit). After 7 years, holders may apply for Albanian citizenship through naturalization, which requires basic Albanian language proficiency, stable income, clean criminal record, and tax compliance. Dual citizenship is permitted.

## Family Members

Spouse and dependent children may apply for residence permits based on family reunification provisions. The qualifying property must provide a minimum of 20 square metres of residential area per family member. Dependants must provide valid passports, proof of relationship (marriage certificate, birth certificates), health insurance, and criminal record certificates. All foreign documents must be translated into Albanian and properly certified or apostilled.

## Tax Implications

Albania levies a progressive personal income tax: 0% on income up to ALL 50,000 per month, 13% on ALL 50,001-200,000 per month, and 23% above ALL 200,000 per month. The corporate income tax rate is a flat 15%. Property transfer tax ranges from 0-3.5% of the purchase price. Tax residents (those spending 183 or more days in Albania) are taxed on worldwide income. Property owners are also subject to annual property tax based on property type, location, and size.

## Application Process

Applicants from visa-exempt countries (including EU member states, the United States, United Kingdom, and Canada) may enter Albania without a prior visa. Other nationalities must first obtain a Type D long-term visa at an Albanian consulate.

Upon arrival, applicants register their address at the regional Border and Migration office within 10 days, then acquire qualifying real estate and obtain the Ownership Certificate from the cadastral authorities. The application is submitted online via the e-Albania portal under service code 15388 "Request for Residence Permit." Applicants complete the electronic form, upload all required documents, and pay the state application fee.

A personal visit to the Border and Migration office is required for identity confirmation and submission of original documents. A decision is typically made within 30 days. Upon approval, the applicant attends a biometrics appointment to receive the physical residence permit card.

**Important note on land purchases:** Foreign citizens cannot purchase land directly in Albania. Land purchase is permitted only if the investment exceeds three times the land's value. Apartments and buildings can be purchased directly.

Spouse and dependent children through family reunification. The property must provide a minimum of 20 m² per family member.

1 year, renewable annually as long as property ownership is maintained. Permanent residence after 5 years; citizenship eligibility after 7 years.

No minimum investment amount specified. Must purchase real estate in Albania with at least 50% ownership and minimum 20 m² area.

Law No. 79/2021 "On Foreigners" (Full Text)

Ministry of Interior - Residence & Unique Permit Procedures

Residence Permit for Real Estate Owners

Albania's Unique Permit for Digital Mobile Workers enables foreign nationals who work remotely for employers or clients outside Albania to reside legally in the country. The program targets remote workers, freelancers, and self-employed individuals whose work is primarily conducted using information technology tools. Albania was among the first Western Balkan countries to formally legislate a dedicated digital nomad residence category. A key benefit is a 12-month exemption from tax residency classification, introduced in May 2023.

## Requirements

- Valid employment contract with a foreign employer, service contract with a foreign contractor, or client contract for a specific remote project
- Work must be performed remotely using information technology tools for entities outside Albania
- Financial self-sufficiency demonstrated through bank statements from the preceding 6 months
- Health insurance valid in Albania with minimum coverage of EUR 30,000
- Albanian bank account at a second-tier bank for salary transfers
- Proof of accommodation in Albania (minimum 20 square metres per person)
- Clean criminal record certificate covering the past 5 years
- No specific educational or professional qualifications required

## Required Documents

- Valid passport with at least 15 months remaining validity
- Coloured passport photograph
- Employment, service, or client contract with a foreign entity
- Diploma or certificate proving professional capacity (translated into Albanian)
- Bank statements from the preceding 6 months
- Proof of accommodation in Albania
- Evidence of an Albanian bank account
- Health insurance policy (minimum EUR 30,000 coverage)
- Clean criminal record certificate for the past 5 years (authenticated and translated)

## Duration & Renewal

The permit follows a 1+1+5 year format: one year for the first issuance, renewable for another year, then eligible for a five-year permit from the third year onward. Renewal applications must be submitted 60 days before the current permit expires. The renewal review takes 21 working days, and applicants must confirm continuity of residence, absence of tax debts, and a valid employment or service contract. After 5 consecutive years of legal residence, holders may apply for permanent residency. Citizenship eligibility arises after 7 years of total legal residence.

## Family Members

Spouse and dependent children under 18 may apply for family reunification. The main applicant must hold a residence permit valid for at least one year with renewal capability. Additional requirements include proof of adequate housing, health insurance coverage for all dependants, and sufficient financial means to support the family. The income requirement increases for each additional family member.

## Tax Implications

Digital nomad workers who work remotely in Albania are not classified as tax residents for the first 12 months, providing a full tax exemption during that period. After the exemption expires, individuals spending more than 183 days per year in Albania become tax residents. Self-employment income is taxed at 0% up to ALL 14 million annually (until 31 December 2029), 15% above that threshold, and 23% above a higher bracket. Hiring or contracting digital nomads does not create tax residency, corporate tax liability, or permanent establishment risk for foreign employers.

## Application Process

Applicants who require a visa first apply for a Type D long-term visa through the Albanian e-Visa portal (e-visa.al). Citizens of visa-free countries (including Schengen area, EU, US, and UK nationals) may enter Albania without a visa and stay for up to 90 days, during which they can apply directly for the Unique Permit through the e-Albania portal.

The application is fully online. After approval, applicants must submit original documentation at the Regional Directorate of Border and Migration within 30 days. A provisional permit is issued within 5 days in electronic format.

**Processing time:** Up to 12 weeks legally, though some applicants report decisions in 2-6 weeks.

**Fee:** Based on reciprocity -- the applicant pays the equivalent of what an Albanian citizen would pay for a similar visa in the applicant's country. Payment must be made online within 15 days of submission.

## Employment Restrictions

Holders may only work remotely for entities located outside Albania. Performing work for Albanian-based employers or clients is strictly prohibited. If the actual work performed does not match the declared activity, the residence permit will be cancelled.

## Absence & Travel Rules

Permit holders may stay outside Albania for up to 180 days, provided they notify the police in advance. Work permits expire if the holder departs Albania for more than 6 months or remains inactive for more than 3 months. There is a 15-day grace period after visa expiry before overstay penalties apply.

Spouse and dependent children under 18 may apply for family reunification. Requires adequate housing, health insurance for all dependants, and sufficient financial means.

1 year initial permit, renewable in a 1+1+5 format. After two one-year terms, eligible for a five-year permit. Permanent residency available after 5 consecutive years.

No explicit statutory minimum income. Applicants must demonstrate financial self-sufficiency through bank statements and employment contracts.

Albania e-Visa Portal

Law No. 79/2021 "On Aliens" (English Translation)

Unique Permit for Digital Mobile Workers

Albania's Unique Permit for Investors is a combined residence and work permit that allows foreign nationals to reside and conduct business in Albania by establishing or managing qualifying investments. Created under Article 69 of Law No. 79/2021 "On Foreigners," the permit is administered jointly by the Directorate General of Border and Migration (Albanian State Police) and the Ministry of Finance and Economy. It requires a minimum capital investment of ALL 10,000,000 (approximately EUR 85,000-90,000) in an economic activity, along with employment creation for Albanian citizens. The Unique Permit system consolidates visa, work permit, and residence permit applications into a single streamlined procedure.

## Requirements

- Minimum capital investment of ALL 10,000,000 (approximately EUR 85,000-90,000) in an economic activity in Albania
- Business registered with the National Business Center (QKB)
- Employment of Albanian citizens at a 1:5 ratio of foreign workers to Albanian employees, including in management bodies
- Employee salaries at or above the average salary in Albania for comparable positions
- Active tax registration and compliance with health and social insurance contributions
- Valid health insurance covering the duration of the permit
- Clean criminal record from country of origin
- Proof of accommodation in Albania

## Required Documents

- Valid passport with at least 6 months remaining validity
- Personal photograph (47 mm x 36 mm, taken within the last 6 months, white background)
- Proof of accommodation in Albania (rental contract or property deed)
- Certificate from tax authorities confirming registration and payment of obligations including health and social insurance
- Proof of business registration at the National Business Center (QKB)
- Business plan with employment projections
- Bank statements evidencing the investment amount of at least ALL 10,000,000
- Payroll plan demonstrating the 1:5 foreigner-to-Albanian employee ratio
- Criminal record certificate from country of origin (valid for 6 months, translated and apostilled)
- Health insurance documentation
- Receipt of payment of administrative fee

## Duration & Renewal

The initial permit is issued for 2 years, with subsequent renewals for 3-year periods. Renewal requests must be submitted 60 days before the current permit expires. Applicants must demonstrate ongoing compliance with the investment threshold, employment ratio, salary requirements, and tax obligations at renewal. After 5 consecutive years of legal residence, investors may apply for permanent residence (Type C permit). After 7 years of total legal residence, investors may apply for Albanian citizenship through naturalization, requiring basic Albanian language proficiency, stable income, clean criminal record, and tax compliance. Dual citizenship is permitted.

## Family Members

The primary permit holder's spouse and dependent children may apply for family reunification after the holder has maintained legal residence for at least 1 year. Dependant family members must provide valid passports, proof of relationship (marriage certificate, birth certificates), health insurance, and criminal record certificates. All foreign documents must be translated into Albanian, issued within the last 6 months, and properly certified or apostilled.

## Tax Implications

Albania levies a flat 15% corporate income tax rate. Personal income tax is progressive: 0% on income up to ALL 50,000 per month, 13% on ALL 50,001-200,000 per month, and 23% above ALL 200,000 per month. Tax residents (those spending 183 or more days in Albania) are taxed on worldwide income. The business entity must maintain active tax registration and pay social and health insurance contributions for all employees.

## Application Process

The application is submitted online through the e-Albania portal under service code 15146 "Application for Unique Permit." The applicant selects "investor" as the ground for the permit, uploads the administrative fee receipt, completes the electronic form, and uploads all supporting documentation.

Applicants from countries requiring a visa must first obtain a Type D long-term visa through an Albanian embassy or consulate. Citizens of EU member states, the United States, and Western Balkan countries may enter without a visa. Upon arrival, applicants must register their address at the regional Border and Migration office within 10 days.

The Ministry of Finance and Economy's evaluation commission reviews the investment to verify it meets qualifying conditions. Each responsible institution has up to 2 weeks for its review. The total processing period is a maximum of 12 weeks. Upon approval, the applicant attends a biometrics appointment to receive the physical permit card.

**Fees:** Visa application approximately EUR 100; state application fee approximately EUR 80.

Spouse and dependent children through family reunification, available after 1 year of legal residence by the primary permit holder.

Initial 2-year permit, renewable for subsequent 3-year periods. Permanent residence after 5 years; citizenship eligibility after 7 years.

Minimum capital investment of ALL 10,000,000 (approximately EUR 85,000-90,000) in an economic activity in Albania, with mandatory employment creation.

e-Albania - Unique Permit Application

Unique Permit for Investors

American Samoa

The Foreign Investor Entry Permit allows foreign nationals to enter and reside in American Samoa while establishing and managing an investment enterprise. The program operates under two complementary pieces of territorial legislation: ASCA Title 27, Chapter 26 (enacted by Public Law 20-80 in 1988 and amended by Public Law 22-11 in 1991), which governs the Certificate of Foreign Investment, and ASCA §41.0409, which creates the entry permit within the immigration framework. It is administered jointly by the Director of Development Planning (who reviews and issues Certificates of Foreign Investment) and the Attorney General's Immigration Office (which issues the entry permits). American Samoa is the only U.S. territory that maintains its own independent immigration system, and this permit exists entirely under territorial law, separate from federal investor visas like the EB-5. The program targets foreign investors seeking to establish enterprises that will strengthen and diversify the territory's economic base, with a legislative preference for new industries and high-labor-using industries.

## Investment Requirements

Individual investors must commit a minimum of USD 1,000,000. Group investors must invest at least USD 250,000 per person, with a total enterprise minimum of USD 5,000,000. The enterprise must derive at least 60% of its gross receipts from foreign sources. Foreign investment must supplement rather than displace local needs and must be consistent with existing social, cultural, economic, and environmental objectives. The legislation prioritizes new industries and high-labor-using industries over direct competition with existing locally owned small businesses. The Director publishes annual compilations identifying sectors where investment is promoted, restricted, or discretionary, which may limit available enterprise types.

## Application Process

The process begins with submitting a Certificate of Foreign Investment application to the Director of Development Planning, including detailed personal information (name, age, residence, nationality, business history, medical history, felony records, and spouse/dependent/partner information) and a comprehensive business plan covering the form of business, investment amount, nature of activities, expected employment, training programs, infrastructure demands, capital and financing sources, ecological impact, and community benefit. The Director reviews the application against 14 statutory criteria and must issue or deny an approval letter within 120 days.

If approved, the applicant has 180 days to demonstrate access to sufficient financing to construct and begin operations. The financing proof must show resources available within 120 days of certificate issuance. Failure to demonstrate adequate financing within the 180-day window automatically voids the approval with no extensions permitted. Upon proof of financing, the Director issues or denies the certificate within 30 days. The certificate is then forwarded to the Governor for final approval within 20 days (deemed approved if no action is taken).

Separately, the investor applies to the Immigration Office for the foreign investor entry permit, providing evidence of having submitted or intending to immediately submit the certificate application. Once the certificate is finally approved, the holder may commence construction and operations, and the certificate serves as the legal equivalent of a business license. Articles of incorporation or partnership must be filed with the Registrar upon final approval. The non-refundable application fee for the Certificate of Foreign Investment is USD 2,500.

## Eligible Applicants

The program is open to foreign investors — natural persons without United States citizenship or nationality, or permanent residency in American Samoa — who wish to make a qualifying investment. No specific educational or professional qualifications are required. Applicants must demonstrate personal and business integrity and must disclose felony arrest and conviction records as part of the background evaluation.

## Employment & Obligations

The investor must be actively involved in managing the enterprise. Certificate holders must submit annual compliance reports by January 3rd documenting the prior calendar year's activities, with sufficient information for the Director to determine compliance with the certificate's terms. Failure to file timely reports results in suspension of the enterprise's operations until documentation is submitted. The certificate cannot be transferred without Director approval. The Attorney General assists the Director in enforcing compliance with all foreign investment provisions.

## Duration & Renewal

The entry permit is valid for up to one year and is renewable through the Immigration Office. Permit holders must depart on the expiration date and reapply for renewal. The entry permit cannot extend more than 25 days beyond the Director's statutory deadline for the final decision on the certificate application. The Certificate of Foreign Investment has indefinite duration, subject to annual compliance reporting. Upon certificate revocation, investors receive a 6-month grace period to liquidate, transfer, or dispose of enterprise assets, during which all entry permits for the investor and family remain valid. If liquidation proves impossible, the government may purchase the investment at appraised value minus 20%.

## Family Members

The entry permit may cover the investor's spouse and up to 2 additional persons whose skills or knowledge are necessary to the enterprise. No separate application fee structure for dependants is specified in the legislation. Upon certificate revocation, family members' permits remain valid through the end of the 6-month grace period.

## Path to Residency

Upon approval of the Certificate of Foreign Investment, holders must apply for a residence permit under ASCA §41.0801 et seq. The entry permit itself confers no rights to establish citizenship, nationality, or permanent residence in the territory.

## Tax Environment

American Samoa operates its own tax system separate from the U.S. federal tax code. Qualifying industrial or business enterprises may receive temporary tax exemptions of up to 10 years from some or all local taxes, duties, and business license fees, provided exemptions do not exceed 200% of noncurrent investment value. No exemption applies to income from activities outside American Samoa.

## Important Considerations

Persons who fail to maintain lawful immigration status are subject to deportation proceedings. Unlike golden visa or passive investment programs available in many countries, this program requires active involvement in managing an enterprise within the territory. The legislative framework has remained substantially unchanged since the 1991 amendment to the original 1988 enactment.

Spouse and up to 2 additional persons whose skills or knowledge are necessary to the enterprise

Entry permit valid up to 1 year, renewable; Certificate of Foreign Investment is indefinite with annual compliance reporting

USD 1,000,000 minimum for individual investors, or USD 250,000 per person in a group investment with a minimum enterprise total of USD 5,000,000

ASCA §41.0409 — Foreign Investor Entry Permits

ASCA Title 27, Chapter 26 — Certificate of Foreign Investment

American Samoa Department of Legal Affairs — Immigration Office

Foreign Investor Entry Permit

Andorra

Andorra's Digital Nomad Residence Permit (*Residència per a nòmada digital*) allows remote workers to live in the Principality while working for employers or clients located outside the country. Created by Law 42/2022 and operational since mid-2023, the program targets three profiles: employees of foreign companies, freelancers serving non-Andorran clients, and professionals holding stakes in companies established abroad. A key advantage is exemption from the deposit with the Andorran Financial Authority (AFA) required for other passive residence categories, and no obligation to contribute to the social security system (CASS). The annual quota is limited to 50 digital nomad permits.

## Requirements

- Work must be performed remotely using telecommunications and technology
- Work must not require a specific geographic location
- At least 85% of turnover must originate from outside Andorra
- Minimum income of approximately €4,342/month (3x Andorran minimum wage), plus ~€1,447/month per dependant
- Private health and disability insurance covering Andorra for all applicants and dependants
- Proof of housing in Andorra (ownership or rental contract)
- Commitment to reside in Andorra for at least 90 days per year
- Criminal record certificates from country of origin, nationality, and all countries of residence (max 3 months old, apostilled)
- Favorable qualification resolution from the Ministry of Economy

## Required Documents

**Stage 1 — Ministry of Economy qualification:**
- Application form (*Declaració jurada de persona física estrangera nòmada digital*)
- Valid passport or national ID
- Sworn declaration confirming remote work capability

**Stage 2 — Immigration Department residence authorization:**
- Residence authorization application form
- Valid passport (original and copy)
- Criminal record certificates (apostilled, max 3 months old)
- Sworn criminal record declaration
- Recent color photograph (35×45 mm, white background)
- Favorable Ministry of Economy resolution
- Proof of housing in Andorra
- Civil status documentation (if applicable)
- Proof of economic means
- Health and disability insurance documentation
- Parish registration form (*Diligència d'inscripció al comú*)
- Medical examination consent form

## Duration & Renewal

The initial permit is valid for 2 years. Renewals follow a progressive pattern: 2 years for the first renewal, 3 years for the second, and 10 years for subsequent renewals. Starting from 2029, Catalan language proficiency will be required for renewals — A1 level for the first renewal and A2 for the second.

## Family Members

Spouses (including registered civil partners) and minor children may accompany the main applicant. Family reunification is available after the main applicant has resided in Andorra for at least 3 months. Each dependant requires proof of the family relationship, individual health insurance, a criminal record certificate (for adults), and a residence card fee of approximately €500. The income threshold increases by one minimum wage (~€1,447/month) per dependant.

## Tax Implications

Holders who meet tax residency requirements become subject to Andorra's personal income tax (IRPF). Rates are: 0% on the first €24,000, 5% between €24,000 and €40,000, and 10% above €40,000. Savings income is exempt up to €3,000, then taxed at 10%. No social security (CASS) contributions are required. Tax returns must be filed annually between 1 April and 30 September. Note that the 90-day Andorran stay requirement alone may not break tax residency in your home country.

## Application Process

The application follows a two-stage procedure:

1. **Ministry of Economy qualification** — Submit online via the e-tramits.ad portal. The Ministry has 15 working days to issue a resolution. This stage is free of charge.
2. **Immigration Department residence authorization** — Submit in person by prior appointment at the Immigration Department. Processing takes up to 2 months. The immigration fee is €224.61, plus a residence card fee of approximately €500 per person.

Total processing time is approximately 2.5–3 months. Andorra is not part of the EU or Schengen Area, so non-EU nationals may need a Schengen visa to transit through France or Spain.

## Employment Restrictions

Holders may only work remotely for entities or clients located outside Andorra. Work for Andorran companies or local clients is not permitted. At least 85% of turnover must originate from outside the Principality.

Spouses and minor children may be included. Family reunification available after 3 months of residence.

2 years initial, renewable for 2 years, then 3 years, then 10 years

At least 3 times the Andorran minimum wage (~€4,342/month in 2025), plus one additional minimum wage (~€1,447/month) per dependant

Government Program Page

Digital Nomad Qualification Application

Residence Authorization Application

Digital Nomad Residence Permit

Andorra's Entrepreneur Residence Permit allows foreign entrepreneurs selected for the government's entrepreneurship program to establish residence in the Principality. The program targets entrepreneurs whose projects contribute to the digital economy, entrepreneurship, or innovation in Andorra. A key advantage is exemption from the €50,000 deposit with the Autoritat Financera Andorrana (AFA) required for standard self-employed residence.

## Requirements

- Must receive a favorable resolution from the Ministry of Economy to participate in the entrepreneur program
- Entrepreneurial project must contribute to Andorra's digital economy, entrepreneurship, or innovation sectors
- Sufficient economic means: at least 3× the Andorran minimum wage (≈€4,342/month in 2025), plus one additional minimum wage per dependant
- Private health and disability insurance covering Andorra
- Proof of accommodation in Andorra (ownership or rental)
- Commitment to reside in Andorra for a minimum of 90 days per year
- Criminal record certificates from country of origin, nationality, and all countries of residence (max. 3 months old)
- Subject to annual quota of 50 entrepreneur permits (up to 100 combined with digital nomad permits)

## Required Documents

- Valid passport (original and copy)
- Stage 1 (Ministry of Economy): application to participate in the entrepreneur program with supporting documentation
- Stage 2 (Immigration Department): residence authorization application form
- Criminal record certificates (max. 3 months old) and sworn criminal record declaration
- Recent color photograph (35×45 mm, max. 6 months old, white background)
- Favorable Ministry resolution from Stage 1
- Proof of housing (ownership deed, rental contract, or evidence of initiated purchase)
- Civil status documentation (marriage certificate, birth certificates for dependants)
- Economic means documentation (bank statements, business plans, financial projections)
- Private health and disability insurance documentation
- Parish registration diligence
- Medical examination consent form
- All foreign documents must be apostilled or legalized

## Duration & Renewal

The initial authorization is granted for 1 year with successive 1-year renewals. Renewal requires continued participation in the entrepreneur program and maintaining the 90-day minimum annual residence. From 2029, Catalan language proficiency will be required for renewals: A1 level for the first renewal and A2 level for the second renewal.

## Family Members

Spouses and minor children may accompany the main applicant. Family reunification is available after the main applicant has resided in Andorra for at least 3 months. Each dependant requires proof of an additional minimum wage of income (≈€1,447/month), separate health insurance, a criminal record certificate (for adults), and civil status documentation.

## Tax Implications

Andorra's personal income tax (IRPF) rates are: 0% on the first €24,000, 5% between €24,000–€40,000, and 10% above €40,000. Tax residency requires spending 183+ days per year in Andorra. Since the entrepreneur permit only requires 90 days of residence, holders may not automatically become tax residents. No wealth tax, inheritance tax, or gift tax. Companies established under the digital economy and entrepreneurship framework benefit from favorable treatment under Law 42/2022.

## Application Process

The application follows a two-stage process. First, apply to the Ministry of Economy for selection into the entrepreneur program — the Ministry assesses each project on a case-by-case basis and is described as highly selective, favoring technological, innovative, and digitalized profiles. Upon receiving a favorable resolution, book an in-person appointment with the Immigration Department to submit the full residence application. The processing fee is €224.61. The Immigration Department has a maximum of 2 months to process the application.

For inquiries about the entrepreneur program, contact emprenedors@govern.ad or +376 875 700.

## Important Considerations

Andorra is not part of the EU or Schengen Area. Entry is only possible by land through France or Spain, so non-EU nationals may need a Schengen visa for transit. The entrepreneur permit quota has been reported as exhausted in certain periods, with waiting lists opened.

Spouse and minor children; family reunification available after 3 months of residence

Govern d'Andorra — Entrepreneur Residence Permit

Andorra Business — Quota for Digital Nomads and Entrepreneurs

Law 42/2022 — Digital Economy, Entrepreneurship and Innovation

Entrepreneur Residence Permit

Andorra's Residence for Scientific, Cultural and Sporting Interest enables foreign nationals with internationally recognized talent in science, culture, or sports to reside in the Principality. It targets scientists, artists, athletes, entertainers, writers, and other persons with distinguished achievements who wish to establish residence while maintaining professional activities on an international level. At least 85% of professional services must be performed outside Andorra.

## Requirements

- Demonstrated international recognition in science, culture, or sports through awards, titles, publications, professional contracts, or competition results
- Annual income exceeding 300% of the Andorran annual minimum wage (≈€54,912/year based on 2026 rates), plus 100% per dependant (≈€18,304/year)
- Non-interest-bearing deposit of €47,500 with the Autoritat Financera Andorrana (AFA); €9,500 per dependant
- Private health, disability, and old-age insurance covering 100% of medical expenses
- Proof of accommodation in Andorra meeting habitability standards
- Criminal record certificates from country of citizenship and residence (max. 3 months old)
- At least 85% of professional services must be performed outside Andorra

## Required Documents

- Valid passport or national identity card (EU/EEA)
- Recent color photograph (35×45mm, taken within 6 months)
- Criminal record certificates (issued within 3 months)
- Civil status documentation (birth certificate, marriage certificate or declaration of single status)
- Proof of accommodation (property deed or rental contract)
- Evidence of international recognition (awards, titles, publications, professional contracts, competition results)
- Detailed curriculum vitae of academic training and professional experience
- Bank statements and income confirmation documents
- Proof of health, disability, and old-age insurance
- Medical examination consent form
- All foreign documents must bear Hague Apostille or diplomatic legalization

## Duration & Renewal

The initial authorization lasts 2 years. Renewals follow a progressive schedule: 2 years for the first renewal, 3 years for the second, and 10 years for subsequent renewals. Permanent residence is available after 7 years of continuous legal residence. Renewal requires demonstrating continued international recognition and income sufficiency, and the AFA deposit must be maintained.

## Family Members

Spouses and dependent children may be included. Each dependant requires a €9,500 non-interest-bearing AFA deposit, proof of additional annual income of approximately €18,304, a €500 application fee, their own health insurance, and criminal record certificates (for adults). Dependant authorizations are linked to the principal holder's authorization.

## Tax Implications

Andorra's personal income tax (IRPF) applies to residents spending 183+ days per year: 0% on income up to €24,000, 5% between €24,001–€40,000, and 10% above €40,000. Capital gains are taxed at 10% with a €3,000 exemption. Since this permit only requires 90 days of residence, holders spending fewer than 183 days are generally not tax residents. No wealth tax, inheritance tax, or gift tax. Andorra has double taxation agreements with Spain, France, Portugal, Luxembourg, and other countries.

## Application Process

Applicants must first secure accommodation in Andorra and open an Andorran bank account. Foreign documents must be translated into Catalan, Spanish, or French by a sworn translator and apostilled. The complete application is submitted in person at the Immigration Service with all documentation, along with the €2,500 application fee (€500 per dependant). Processing takes a maximum of 2 months. Upon approval, the €47,500 AFA deposit must be transferred and biometric registration completed. Registration with the local parish (Comú) is required within 3 months.

## Employment Restrictions

Holders may not engage in salaried employment in Andorra. At least 85% of professional services must be performed outside the country. Holders may manage their own assets and serve as unpaid administrators of entities in which they hold at least 50% participation.

Spouse and dependent children; each requires a €9,500 AFA deposit and €500 application fee

Initial 2 years, then 2 + 3 + 10-year renewals; permanent residence after 7 years

300% of the Andorran annual minimum wage (≈€4,576/month based on 2026 rates)

Govern d'Andorra — Residence Without Work (Initial Authorization)

Immigration Law (Consolidated Text)

Regulation on Residence Without Work Authorizations (2025)

Residence for Scientific, Cultural and Sporting Interest

Andorra's Residence Without Lucrative Activity is an investment-based residence program for foreign nationals who wish to live in the Principality without engaging in any work or business activity. It targets high-net-worth individuals, retirees, and investors attracted by Andorra's favorable tax environment — with a maximum income tax rate of 10% and no wealth, inheritance, or gift taxes. The program requires a minimum investment of €1,000,000 in Andorran assets plus a non-refundable €50,000 payment to the Autoritat Financera Andorrana (AFA).

## Requirements

- Minimum investment of €1,000,000 in qualifying Andorran assets, or €400,000 if directed to the Housing Fund
- Non-refundable AFA payment of €50,000 (principal) and €12,000 per dependant
- Annual income exceeding 300% of the Andorran minimum annual wage (≈€54,912/year based on 2026 rates), plus 100% per dependant
- Private health, disability, and old-age insurance valid in Andorra
- Proof of accommodation meeting habitability standards
- Criminal record certificates from country of origin, nationality, and countries of residence (max. 3 months old)
- Commitment to reside in Andorra for a minimum of 90 days per year
- Must not engage in any work, business, or self-employment in Andorra

## Investment Options

The €1,000,000 investment may be allocated across these qualifying Andorran assets:

- Real estate acquisition or improvement (minimum €800,000 per property unit)
- Equity stakes in Andorran-resident companies
- Debt instruments or collective investment funds of Andorran law (limited to 36-month holding period)
- Public debt instruments issued by Andorran administrations
- Life insurance products with Andorran-resident insurers
- Non-remunerated deposits with the AFA

Alternatively, an investment of €400,000 directed to the Housing Fund satisfies the requirement.

## Required Documents

- Completed residence authorization application form
- Valid passport or national identity document (original and copy)
- Criminal record certificates and sworn criminal record declaration
- Recent color photograph (35×45 mm, max. 6 months old, white background)
- Proof of housing (ownership deed, rental contract, or evidence of initiated purchase)
- Civil status documentation (marriage certificate, birth certificates for dependants)
- Medical examination consent form
- Health, disability, and old-age insurance documentation
- Economic means documentation (bank statements, pension certificates, tax returns)
- Investment documentation (must be provided within 6 months of authorization)
- Parish registration diligence
- All foreign documents must be apostilled or legalized

## Duration & Renewal

The initial authorization lasts 2 years. Renewals follow a progressive schedule: 2 years for the first renewal, 3 years for the second, and 10 years for subsequent renewals. Permanent residence is available after 7 years of continuous legal residence. Renewal requires proof of maintained investment, minimum 90-day annual residence, continued income sufficiency, and valid insurance. Renewal fee is €56.15.

## Family Members

Spouses and minor children may be included as dependants. Each requires a €12,000 non-refundable AFA payment, proof of additional annual income of approximately €18,304, private health insurance, criminal record certificates (for adults), and civil status documentation.

## Tax Implications

Holders spending fewer than 183 days per year in Andorra are generally not tax residents and have no income tax filing obligation. Those spending 183+ days become tax residents with worldwide income subject to IRPF: 0% on the first €24,000, 5% between €24,001–€40,000, and 10% above €40,000. Capital gains are taxed at 10% with a €3,000 exemption. No wealth tax, inheritance tax, or gift tax.

## Application Process

Applications are submitted in person at the Immigration Department by prior appointment. The processing fee is €2,500 for the principal applicant and €500 per dependant. The Immigration Department has a maximum of 2 months to process the application. Upon approval, the applicant has 6 months to execute the qualifying investment and provide documentary evidence (extendable by 6 months in cases of force majeure). Failure to provide investment documentation within this timeframe results in authorization cancellation.

Contact: servei.immigracio@govern.ad or +376 872 072.

## Important Considerations

Andorra is not part of the EU or Schengen Area — this permit does not grant free movement within the EU. Entry is only by land through France or Spain, and non-EU nationals may need a Schengen visa for transit. The program is subject to an annual immigration quota. Andorran citizenship requires 20 years of continuous residence and renunciation of all other nationalities.

Spouse and minor children; each requires €12,000 non-refundable AFA payment

€1,000,000 in Andorran assets (real estate, company shares, financial products, public debt, or life insurance), or €400,000 if invested in the Housing Fund

Law 2/2026 — Sustainable Growth Measures (Investment Requirements)

AFA — Registration for Residence Without Lucrative Activity

Residence Without Lucrative Activity

Angola

The Investor Visa (Visto de Investidor) is Angola's dedicated immigration pathway for foreign nationals seeking to enter the country to implement approved private investment projects. It is administered by the Serviço de Migração e Estrangeiros (SME) under the Ministry of the Interior. The visa targets foreign investors, company representatives, and proxies of investing companies who hold an approved Private Investment Registration Certificate (CRIP) issued by AIPEX, Angola's investment and export promotion agency. The visa replaced the former Privileged Visa (Visto Privilegiado) under the previous immigration framework.

Under the current Private Investment Law, investments of any value by both domestic and foreign investors are eligible for registration — there is no minimum investment amount for general registration. However, the number of investor visas allocated per company depends on the investment scale: USD 50 million or more receives up to 8 visas, USD 15–50 million up to 6, USD 5–15 million up to 4, and below USD 5 million up to 2 visas.

## Requirements

- Hold a valid Private Investment Registration Certificate (CRIP) issued by AIPEX
- Be a registered foreign investor, company representative, or attorney-in-fact (proxy) of an investing company
- The investment project must be registered with the competent public administration body under the Private Investment Law
- No specific educational or professional qualifications are required
- Obtain a capital import licence from the National Bank of Angola

## Required Documents

- Written visa request letter with notarized signature, endorsed by the Ministry of Foreign Affairs and authenticated by the consulate
- Completed application form (front and back, in black ink)
- Valid passport with at least 6 months validity and minimum 2 blank consecutive pages, plus photocopies
- Three colour passport-style photographs (4x5 cm, white background)
- Criminal record certificate from country of origin or residence (original and copy, translated to Portuguese, authenticated)
- Medical certificate from a health centre (authorized by relevant ministries, translated to Portuguese)
- Declaration committing to respect Angolan laws (notarized and authenticated)
- International vaccination certificate (Yellow Fever is mandatory)
- Private Investment Registration Certificate (CRIP, current and valid)
- Capital import licence from the National Bank of Angola
- Company incorporation documents listing all investors
- Investment project proposal
- Valid power of attorney (if applicable, notarized)
- Proof of visa fee payment

All foreign-language documents must be translated to Portuguese, legalized by the Foreign Ministry, and authenticated by the consulate.

## Duration & Renewal

The Investor Visa is valid for up to 2 years and is renewable for equal 2-year periods, as long as the investment project remains valid. The visa must be used (first entry into Angola) within 60 days of issuance. The visa permits multiple entries for its duration of validity.

Renewal requires passport copies with the current visa, completed forms, updated photographs, proof of payment, and a declaration from AIPEX confirming the investment project is being implemented. Renewal processing takes 5 business days.

## Family Members

Family reunification is available only after the investor obtains a residence permit — not while on the initial investor visa. Eligible family members include the spouse, minor children, economically dependent adult children, incapable relatives, and minors under legal custody. The investor must demonstrate adequate housing and means of subsistence for all dependants. Each family member must submit their own application with supporting documents.

## Path to Residency

After 3 consecutive years of uninterrupted stay on the Investor Visa, the principal investor (not representatives or proxies) may apply for a temporary residence permit, subject to a declaration from AIPEX confirming the investment project remains valid. Temporary residence is valid for 1–3 years, renewable up to a maximum of 5 years. After 10 consecutive years of temporary residence, holders may apply for permanent residence.

## Tax Implications

Angola taxes residents on worldwide income, while non-residents are taxed only on Angola-sourced income. Tax residency is triggered by spending more than 90 days (consecutive or not) in Angola in a fiscal year. Progressive income tax rates range from 0% to 25%. Corporate income tax is 25%. Social security contributions are mandatory for residence permit holders. Investors must comply with all fiscal obligations to maintain and renew their residence status.

Profits, dividends, and alienation values from investments must be repatriated within 60 days to domestic accounts.

## Application Process

The process begins with registering the investment project with AIPEX to obtain a CRIP. AIPEX has 5 business days to communicate its decision on the registration request. Once the CRIP is issued, the investor submits a visa application at an Angolan embassy or consulate abroad with all required documents. Personal attendance is mandatory for biometric data collection.

The consulate processes the application within 30 business days. Application fees vary by consular post (for example, USD 250 at the Angola Embassy in Budapest, EUR 45 at the Consulate General in Rotterdam).

## Employment Restrictions

The visa is exclusively for implementing the registered investment project. Holders must operate within the scope of their approved investment proposal and cannot use the visa for general employment purposes. The Investor Visa does not require a job offer or employer sponsorship — it is based on the applicant's own approved investment project.

Spouse, minor children, dependent adult children, and other dependents via family reunification after obtaining a residence permit

Approved private investment project registered with AIPEX; no fixed minimum amount

SME e-Visa Portal

Angola Private Investment Law (UNCTAD)

Invest in Angola — Investor Regulation

Investor Visa

Anguilla

The Anguilla Residence by Investment (ARBI) program grants permanent residency to foreign nationals who make a qualifying capital investment in this British Overseas Territory. Established under the Anguilla Economic Residence Act, 2019, the program targets high-net-worth individuals and families seeking permanent residency in a tax-neutral jurisdiction with no mandatory physical presence requirement. All applications are administered by Select Anguilla, a dedicated agency with exclusive authority to receive, process, and recommend approval or refusal of applications.

## Investment Options

Applicants may qualify through one of two pathways:

- **Capital Development Fund (CDF):** Non-refundable contribution of US$150,000 for a single applicant, plus US$50,000 per additional dependant. The CDF supports public sector infrastructure and economic development in Anguilla.
- **Real Estate:** Purchase of approved property with a minimum value of US$750,000 for a family of up to 4, plus US$100,000 per additional family member. The investment must be retained for a minimum of 5 years.
- **Right to Reside & Work:** A business premises investment of at least US$750,000 (or a combined business and residential investment of the same total, with the business component representing at least 50%) grants both residency and work authorisation in Anguilla. The standard Right to Reside pathway does not include work authorisation.

## Requirements

- Minimum age of 18 for the main applicant
- All nationalities eligible
- Clean criminal record; police clearance certificates required from country of current residence and any country where the applicant has lived for more than 6 months
- Pass comprehensive due diligence conducted by Select Anguilla
- Proof of financial capacity (bank statements, net asset certificates)
- Clean bill of health; medical evacuation insurance is strongly recommended as Anguilla lacks major emergency medical facilities
- No specific educational or professional qualifications required

## Required Documents

- Completed application form
- Valid passport copy
- Birth certificate (certified)
- National ID card
- Passport-sized photographs
- Marriage or divorce certificate (if applicable)
- Police clearance certificates
- Proof of financial stability (bank statements, net asset certificates)
- Proof of investment (CDF receipt or real estate purchase documents)
- CV/resume and reference letters
- Documents for each dependant as applicable

## Duration & Renewal

Permanent residency is granted directly and does not expire. There is no mandatory physical presence requirement to maintain the residency status. Real estate investors must retain their property for a minimum of 5 years from the date of purchase.

After 5 years of lawful residence — with a minimum of 9 months per year spent in Anguilla — holders may apply for British Overseas Territories Citizenship (BOTC). BOTC holders may subsequently register as full British citizens.

## Family Members

Spouses and children up to age 26 (if enrolled in full-time education) may be included in the application. Dependant adult children with disabilities are also eligible. Due diligence fees apply: US$7,500 per adult dependant, US$2,500 per child aged 16–17, and free for children 15 and under. A processing fee of US$500 per person applies beyond the initial family of 4. For real estate applicants, each additional dependant beyond a family of 4 also incurs a US$5,000 real estate permit fee.

## Tax Implications

Anguilla levies no income tax, capital gains tax, gift tax, net worth tax, inheritance tax, or corporate tax. Permanent residents have no direct tax filing obligations. For those also seeking tax residency under the separate High Value Resident (HVR) programme, a minimum stay of 45 days per year in Anguilla is required, with no more than 183 days in any other single country.

## Application Process

All applications must be submitted through a licensed or authorised agent, who acts as the intermediary with Select Anguilla. Applicants provide all required documents and proof of investment to their agent, who files the application on their behalf.

1. **Document preparation:** Gather all required documents and engage a licensed agent.
2. **Submission:** The agent submits the application and pays due diligence and processing fees to Select Anguilla. Applicants may submit before completing the investment.
3. **Due diligence:** Select Anguilla conducts a comprehensive review and submits a recommendation to the Review Committee.
4. **Approval and investment:** Upon approval, the qualifying investment is completed.
5. **Permanent residency stamp:** Issued in the applicant's passport upon completion.

The entire process from submission to approval takes approximately 3 months.

**Fees:** Due diligence — US$7,500 per adult, US$2,500 per child aged 16–17, free for children 15 and under. Processing fee — US$3,000 for a family of up to 4, US$500 per additional applicant. For real estate pathway: an additional permit fee of US$10,000 (single applicant) or US$20,000 (family of up to 4).

Spouse and children up to age 26 (if in full-time education) may be included. Dependant adult children with disabilities are also eligible. Each additional dependant beyond a family of 4 requires an additional US$100,000 real estate investment or US$50,000 CDF contribution.

Permanent residency granted directly — does not expire. Real estate investments must be maintained for a minimum of 5 years. After 5 years of lawful residence (minimum 9 months per year), holders may apply for British Overseas Territories Citizenship (BOTC).

Minimum US$150,000 contribution to the Capital Development Fund (single applicant), plus US$50,000 per dependant. Alternatively, minimum US$750,000 real estate investment for a family of up to 4, plus US$100,000 per additional family member.

Select Anguilla — Permanent Residency

Select Anguilla — Official Programme Website

Anguilla Economic Residence Act, 2019

Government of Anguilla — ARBI Presentation

Residence by Investment

The Work from Anguilla Certificate allows remote workers, freelancers, entrepreneurs, and online students to reside in this British Overseas Territory for up to 12 months. Launched in August 2020 under the "Lose The Crowd. Find Yourself." tourism initiative, the programme is administered by the Anguilla Tourist Board. Anguilla does not levy personal income tax, capital gains tax, inheritance tax, or corporate tax, making it an attractive destination for remote workers. For stays of 90 days or fewer, remote workers can use a standard tourist visa without needing this certificate.

## Requirements

- Remote employment with an employer outside Anguilla, self-employment with clients outside Anguilla, business ownership registered outside Anguilla, or university enrolment outside Anguilla
- Valid passport with at least 6 months validity beyond planned departure
- Health insurance covering medical costs, prescriptions, and air ambulance services in Anguilla
- Certified criminal background check no older than 6 months (for all applicants aged 18+)
- Accommodation confirmation in Anguilla
- All income must be sourced entirely from outside Anguilla

## Required Documents

- Completed application form
- Valid passport (bio page copy)
- Proof of remote employment (contract or employer letter), business registration, or university enrolment
- Health insurance certificate covering Anguilla
- Certified criminal background check (max 6 months old, for applicants 18+)
- Birth certificate copy
- Brief description of work to be performed
- Proof of relationship to dependants (marriage/birth certificates) if applicable
- Accommodation confirmation
- Return transportation details

## Duration & Renewal

The certificate is valid from 91 days to 12 months from the date of issuance. It cannot be extended or renewed — a fresh application with full documentation and fees is required for stays beyond the initial period.

## Family Members

Spouses and children or step-children under age 26 may be included. The family fee of USD 3,000 covers the primary applicant plus up to 3 dependants (4 persons total). Each additional dependant beyond 4 costs USD 250. All dependants must submit individual applications with supporting documentation.

## Tax Implications

Anguilla does not levy personal income tax, capital gains tax, inheritance tax, estate tax, or corporate tax. Certificate holders are not subject to any local income tax during their stay and are not required to contribute to Anguilla's Social Security system. Customs duties may apply to imported personal effects.

## Application Process

Apply online through the I Visit Anguilla portal (ivisitanguilla.com) or the Government eVisa portal (evisa.gov.ai). The process involves creating an account, selecting the "Work from Anguilla" option, uploading required documents, and paying the fee. Processing takes 7–14 business days. The fee is USD 2,000 per individual or student, USD 3,000 per family of up to 4 persons. Fees are non-refundable regardless of outcome.

## Employment Restrictions

Holders may not offer services to, accept employment from, or derive income from any Anguillan entity. All income must be sourced entirely from outside Anguilla.

Spouse and children/step-children under age 26. Family fee of $3,000 covers up to 4 persons; $250 per additional dependant.

91 days to 12 months. Cannot be extended; a new application is required for continued stay.

No official minimum income requirement specified

Work from Anguilla Program

Anguilla eVisa Portal

Entry Requirements

Work from Anguilla Certificate

Antigua and Barbuda

The Antigua and Barbuda Citizenship by Investment Programme allows foreign nationals to acquire full citizenship — including a passport — through a qualifying economic contribution, without prior residence or employer sponsorship. Established under the Citizenship by Investment Act, 2013, and administered by the Citizenship by Investment Unit (CIU), the programme targets high-net-worth individuals and families who want citizenship of a Commonwealth nation with visa-free access to over 160 countries, including the EU Schengen Area, the United Kingdom, Hong Kong, and China. Antigua and Barbuda levies no personal income tax, capital gains tax, or inheritance tax, making citizenship particularly attractive for tax planning.

## Investment Options

Applicants must choose one of four investment pathways:

- **National Development Fund (NDF):** USD $230,000 non-refundable contribution (minimum aligned with the June 2024 Caribbean regional harmonisation agreement)
- **Real Estate:** USD $300,000 in a government-approved development project, held for a minimum of 5 years
- **Business Investment:** USD $1,500,000 as a sole investor, or USD $400,000 minimum per person in a joint venture totalling at least USD $5,000,000
- **University of the West Indies (UWI) Fund:** USD $260,000 (inclusive of processing fees), including a one-year tuition scholarship for one family member

## Requirements

- Minimum age 18 for the principal applicant
- Good character; no criminal convictions carrying a sentence exceeding six months
- Not under criminal investigation
- Not denied a visa by a country with which Antigua and Barbuda has visa-free travel (unless subsequently approved)
- Funds from a legitimate, verifiable source
- Medical certificate including original HIV test results (for applicants aged 12+, results not older than 3 months)
- Mandatory interview for principal applicant and all dependants aged 16+ (in person or virtual)

## Required Documents

- Valid passport
- Birth certificate
- Police clearance certificates from all countries of residence for 6+ consecutive months since age 18 (not older than 3 months)
- Medical certificate including HIV test results (for applicants aged 12+)
- Proof of source of investment funds (bank statements, financial records)
- Bank reference letters and professional references
- Passport-size photographs
- Proof of address
- Completed CIU application forms
- Binding purchase agreement (real estate option only)
- All documents must bear an apostille seal

## Application Process

All applications must be submitted through a CIU-authorised licensed agent — direct applications are not accepted. The process involves:

1. **Submission:** The authorised agent submits the application along with due diligence fees plus 10% of government processing fees as an initial deposit.
2. **Due diligence:** The CIU examines all documents against international databases. All family members aged 12+ are subject to due diligence checks. The principal applicant and dependants aged 16+ must complete a mandatory interview (fee: USD $1,500 per application).
3. **Approval:** Upon a successful outcome, an approval letter is issued. The applicant must complete the investment and pay remaining fees within 30 days.
4. **Citizenship:** After investment confirmation, certificates of registration are issued and passports can be applied for. Applicants may take the oath of allegiance in Antigua and Barbuda or at an embassy or consulate.

Processing takes 3–6 months from submission of a complete application. Passports and naturalisation certificates are issued within 4 weeks after the investment is confirmed.

**Processing fees:** USD $10,000 (single applicant); USD $20,000 (family of up to 4); USD $20,000 + USD $10,000 per additional dependant (family of 5+). **Due diligence fees:** USD $8,500 (principal applicant); USD $5,000 (spouse); USD $2,000 (dependant aged 12–17); USD $4,000 (dependant aged 18+). **Passport fee:** USD $300 per person.

## Duration & Renewal

Citizenship is for life and does not require renewal. Passports are renewed through standard passport renewal procedures. Citizenship may be revoked if the holder fails to meet the physical presence requirement (30 days within the first 5 years), provides false information, or engages in criminal activity or conduct that brings disrepute to Antigua and Barbuda.

## Physical Presence Requirement

Citizens must spend a cumulative minimum of 30 days in Antigua and Barbuda within the first 5 years of obtaining citizenship (increased from 5 days under October 2025 reforms). These days may be spread across multiple visits. After the initial 5-year period, no ongoing presence requirement applies. Antigua and Barbuda permits dual citizenship.

## Family Members

Eligible dependants include the spouse, dependent children under 31, children aged 18+ with disabilities fully supported by the applicant, parents or grandparents aged 55+ fully supported by the applicant or spouse, and unmarried siblings of the principal applicant or spouse at any age. Dependent children aged 18–30 in full-time education must provide university enrolment confirmation.

Post-approval additions of family members are permitted for additional fees: future spouse USD $50,000; future child under 6 USD $10,000; future child aged 6–17 USD $20,000; future dependant aged 18+ USD $50,000.

## Tax Implications

Antigua and Barbuda does not levy personal income tax, capital gains tax, inheritance tax, or wealth tax. Citizens are not taxed on worldwide income, dividends, interest, or royalties. However, citizenship alone does not create tax residency — physical presence of 183 days per year is required for tax residency status. Tax residents may need to file with the Inland Revenue Department, though no personal income taxes apply. Property owners are subject to property tax; real estate purchases incur a 2.50% stamp duty and require an Alien Landholding Licence (5% of property value).

Spouse; dependent children under 31 (biological or legally adopted, including children of the spouse); children aged 18+ with physical or mental disabilities fully supported by the applicant; dependent parents or grandparents aged 55+ fully supported by the applicant or spouse; and unmarried siblings of the main applicant or spouse at any age.

Lifetime citizenship. Citizenship may be revoked only if the holder fails to meet the physical presence requirement of 30 days within the first 5 years.

Minimum non-refundable contribution to the National Development Fund. Alternatives: USD $300,000 in approved real estate (held 5 years), USD $1,500,000 sole business investment, or USD $260,000 to the University of the West Indies Fund.

Citizenship by Investment Unit — Official Website

CIU — Citizenship Requirements

CIU — Schedule of Fees

CIU — Dependants

Citizenship by Investment Programme

Argentina

Argentina's Digital Nomad Transitory Residence (*Residencia Transitoria para Nómadas Digitales*) allows foreign nationals to live in Argentina while working remotely for employers or clients located outside the country. Launched in May 2022, the program targets remote workers, freelancers, and self-employed professionals who earn their income from foreign-domiciled entities through digital means. Unlike many comparable programs, Argentina does not impose a formal minimum income threshold.

## Requirements

- Must be a national of a country that does not require a tourist visa for Argentina (approximately 80 nationalities, including US, Canada, UK, EU, and Australia)
- Valid passport with at least 6 months validity and one blank page
- Remote work must be performed for entities or individuals domiciled outside Argentina
- Supporting documentation of remote work activity (employment contract, company endorsement letter, income receipts, or professional certifications)
- Brief curriculum vitae showing professional experience and education level
- Signed application letter describing remote work activities
- Recent 4×4 cm photograph (white background)
- All foreign-language documents must include certified Spanish translation

## Required Documents

- Signed application letter with personal data and description of remote work
- Brief curriculum vitae
- Valid passport (minimum 6 months validity)
- Recent 4×4 cm photograph (white background)
- Proof of remote work activity (at least one of: employment contract, company endorsement letter, income receipts, professional certifications)
- For extension: Argentine criminal record certificate (ages 16+), proof of domicile, proof of income received during initial period
- Foreign criminal clearance certificates (if stay exceeds 6 months, from countries of residence in the past 3 years)

## Duration & Renewal

The initial residence is valid for up to 180 days. A single extension of 180 days may be granted (360 days maximum). To qualify for the extension, you must have remained in Argentina for at least 50% of the initial period (minimum 90 days) and provide proof of income received during that time. The visa does not lead to temporary or permanent residency.

## Tax Implications

Holders with transitory residence are generally considered non-residents for income tax purposes and are taxed only on Argentine-source income, not on foreign-source income. However, spending more than 12 consecutive months in Argentina may trigger tax residency. VAT (IVA) applies to local purchases of goods and services.

## Application Process

There are two main pathways:

1. **TIE 24H (online)** — Upload documents electronically at migraciones.gob.ar and receive entry authorization by email within 10–15 business days. Migration fee: 120 unidades consulares. Present the authorization at immigration upon arrival.
2. **Argentine consulate** — Submit scanned documents by email, pay the migration fee (USD 120) and consular fee (USD 80), and attend a consular interview. Apply at least 45 days before planned travel.

Applicants already in Argentina can apply in person at the Dirección Nacional de Migraciones offices.

## Employment Restrictions

Holders may only work remotely for entities or individuals domiciled outside Argentina. Any local employment or service provision to Argentine companies or clients is prohibited.

No provisions for dependant sponsorship. Family members must apply for their own visa category independently.

Up to 180 days initially, extendable once for an additional 180 days (360 days maximum)

No official minimum income threshold. Must demonstrate active remote work through contracts, income receipts, or employer endorsements.

Digital Nomad Residence Service Page

Electronic Entry Processing (TIE 24H)

Migration Fee Schedule

Digital Nomad Transitory Residence

Argentina's Residencia Temporaria Inversionista (Temporary Residency for Investors) allows foreign nationals to reside in the country while carrying out productive, commercial, or service investment activities. Unlike the rentista category which requires passive income, this category requires active capital deployment into a business. The minimum investment is ARS 1,500,000, and the residency permits stays of up to three years with multiple entries and exits.

## Requirements

- Foreign national of any nationality
- Minimum investment of ARS 1,500,000 in a productive, commercial, or service activity of interest to Argentina
- Must prove the origin and legality of funds
- Funds must have entered Argentina through banking or financial institutions authorized by the Banco Central de la República Argentina
- No specific educational or professional qualifications required

## Required Documents

- Valid passport or national identity document
- Birth certificate and civil status documentation
- Argentine criminal background certificate from the Registro Nacional de Reincidencia (ages 16+)
- Criminal clearance certificates from countries of residence (1+ year) in the past 3 years
- Proof of address in Argentina (utility bill or certificate)
- Entry stamp in travel document
- Investment project proposal signed by the applicant
- Documentation proving origin and legality of funds
- Proof that funds entered through authorized banking institutions
- All foreign documents must be legalized (Hague Apostille) and translated by a certified public translator

## Duration & Renewal

The residency is granted for up to 3 years and is renewable. The holder must demonstrate the investment remains active for renewal. Absence from Argentina for 6 or more continuous months results in cancellation of temporary residency.

## Family Members

The Migration Law guarantees the right to family reunification for immigrants, covering spouses, children, and parents. Family members can apply for their own temporary residency. Children under 16 applying jointly with a parent are exempt from the migration processing fee.

## Tax Implications

Foreign individuals who obtain temporary residency and reside in Argentina with the intention of habitual residence become tax residents subject to income tax on worldwide income. Tax residency is triggered after 12 months of presence (with temporary absences not exceeding 90 days). The tax authority is ARCA (formerly AFIP).

## Application Process

**From within Argentina:** Apply through the RaDEX digital platform (migraciones.gob.ar/radex) — register, complete the form, upload documents, and pay migration fees, then attend a mandatory in-person appointment at the DNM office.

**From abroad:** Request a Permiso de Ingreso (entry permit) via email to tramitacion.ingresos@migraciones.gob.ar or in person at the DNM Central Office. Once approved, obtain a visa at an Argentine consulate, then apply for full residency through RaDEX after arrival.

**Fees:** ARS 100,000 for non-MERCOSUR nationals; ARS 50,000 for MERCOSUR nationals.

The Ministerio de Economía evaluates each investment project on three axes: nature of the investment, legal viability, and economic-financial sustainability. Upon favorable opinion, the DNM grants residency and sets a deadline for executing the investment.

## Path to Permanent Residency

Non-MERCOSUR nationals may apply for permanent residency after 3 years of continuous temporary residency. MERCOSUR nationals may apply after 2 years. Applicants must demonstrate physical presence in Argentina exceeding 50% of their authorized residency period.

Spouse, children, and parents through family reunification

Investment in a productive, commercial, or service activity of interest to Argentina

Argentina.gob.ar — Residencia Temporaria Inversionista

Argentina.gob.ar — Entry Permit for Investors

Migration Law No. 25.871

Residencia Temporaria Inversionista

Argentina's Residencia Temporaria Pensionado (*Temporary Residency for Pensioners*) is a residency pathway under Article 23(c) of the Migration Law (Ley No. 25.871) for foreign nationals who receive a pension from a foreign government, international organisation, or private company for services rendered abroad. The pension must meet a minimum monthly threshold tied to Argentina's minimum wage, making this an accessible option for retirees with documented foreign pension benefits. The permit allows holders to live in Argentina with multiple entries and exits and provides a path to permanent residency.

## Requirements

- Foreign pension from a government, international organisation, or private company for services rendered outside Argentina
- Monthly pension amount of at least 5 times the Salario Mínimo Vital y Móvil (SMVM), currently approximately ARS 1,734,000/month
- Valid passport with minimum 6 months validity (or MERCOSUR travel document)
- Argentine criminal background certificate from the Registro Nacional de Reincidencia (applicants aged 16+)
- Criminal clearance certificates from all countries of residence (1+ year) in the past 3 years
- Proof of address in Argentina
- Official certification confirming regular and permanent pension receipt at the required amount
- Health insurance coverage for the duration of stay
- Application fee: 100 UMSM for non-MERCOSUR nationals (ARS 100,000) or 50 UMSM for MERCOSUR nationals (ARS 50,000)

## Required Documents

- Valid passport or MERCOSUR travel document (minimum 6 months validity)
- Argentine criminal record certificate (auto-integrated into RaDEX for applicants 16+)
- Foreign criminal clearance certificates from countries of residence in the past 3 years
- Proof of address in Argentina
- Official certification from the pension-granting entity confirming regular and permanent pension receipt
- For entry permit applications: copy of the pension-granting document and three recent pay stubs
- All foreign documents must be legalised by an Argentine consulate or bear a Hague Apostille
- Non-Spanish documents require certified translation by a public translator

## Duration & Renewal

The initial permit is valid for up to 3 years with multiple entries and exits. Renewals are granted in 1-year extensions. Apply for renewal within 60 days before expiry through the RaDEX platform with updated pension documentation. Late renewal within 30 days after expiry incurs a 50% surcharge on fees. Absence from Argentina for 6 or more continuous months results in cancellation of residency status.

## Family Members

Argentina guarantees the right to family reunification under Article 10 of Ley 25.871, covering spouses, children, and parents. Family members may apply for their own temporary residency. The primary applicant must demonstrate that their pension income is sufficient to support themselves and their family group. Minor children under 18 applying jointly with a parent are exempt from the migration processing fee.

## Tax Implications

Temporary residents who reside in Argentina with the intention of habitual residence are considered tax residents, subject to income tax (*Impuesto a las Ganancias*) on worldwide income. Tax residency is triggered after 12 months of presence (with temporary absences not exceeding 90 days) or upon demonstrating intent of habitual residence. Tax residents may also be subject to the personal assets tax (*Impuesto sobre los Bienes Personales*) and must file annual returns with ARCA (formerly AFIP).

## Application Process

**From outside Argentina:** Begin by requesting a Permiso de Ingreso (entry permit) via email to tramitacion.ingresos@migraciones.gob.ar or in person at the DNM Central Office. Include a written request with personal details, a copy of the pension-granting document, and three recent pay stubs. Once approved, present the permit at the corresponding Argentine consulate to obtain a visa for entry.

**From within Argentina:** Apply through the RaDEX platform (migraciones.gob.ar/radex) — register, complete the application form, pay fees, upload documents, and attend a mandatory in-person appointment at DNM offices. The applicant must be physically present in Argentina.

Upon approval, holders receive a Documento Nacional de Identidad (DNI) for foreigners and a CUIL (tax identification number).

## Path to Permanent Residency

Non-MERCOSUR nationals may apply for permanent residency after 3 years of continuous temporary residency. MERCOSUR nationals may apply after 2 years. Applicants must demonstrate physical presence in Argentina exceeding 50% of their authorised residency period.

Spouse, children, and parents through family reunification. The applicant must demonstrate sufficient pension income to support the family group.

Up to 3 years, renewable in 1-year extensions.

5 times the Salario Mínimo Vital y Móvil (SMVM) per month from a foreign pension. As of February 2026, this equals approximately ARS 1,734,000/month (roughly USD 1,500-1,800).

DNM — Residencia Temporaria como Pensionado

Ley de Migraciones No. 25.871

Disposición DNM No. 1.732/2023 — Income Thresholds

Migration Fee Schedule (Decreto 584/2024)

Residencia Temporaria Pensionado

Argentina's Residencia Temporaria Rentista (*Temporary Residency for Persons of Independent Means*) is a residency pathway under Article 23(b) of the Migration Law (Ley No. 25.871) for foreign nationals who fund their stay from passive income generated by their own assets held abroad. Qualifying income sources include financial instruments, real estate holdings, company participations, and other asset-derived returns. Income from personal labour is explicitly excluded. The permit allows holders to live in Argentina with multiple entries and exits, and the income stream must be demonstrably stable for at least 2 years.

## Requirements

- Regular passive income from assets in the applicant's patrimony (financial instruments, real estate, company participations, or similar)
- Monthly income of at least 5 times the Salario Mínimo Vital y Móvil (SMVM), currently approximately ARS 1,734,000/month
- Income must be receivable for a minimum period of 2 years, generated in a stable manner
- Income from personal labour does not qualify
- Valid passport with minimum 6 months validity (or MERCOSUR travel document)
- Argentine criminal background certificate from the Registro Nacional de Reincidencia (applicants aged 16+)
- Criminal clearance certificates from all countries of residence (1+ year) in the past 3 years
- Proof of address in Argentina
- Documentation proving passive income meets the minimum threshold
- Health insurance coverage for the duration of stay
- Application fee: 100 UMSM for non-MERCOSUR nationals (ARS 100,000) or 50 UMSM for MERCOSUR nationals (ARS 50,000)

## Required Documents

- Valid passport or MERCOSUR travel document (minimum 6 months validity)
- Argentine criminal record certificate (auto-integrated into RaDEX for applicants 16+)
- Foreign criminal clearance certificates from countries of residence in the past 3 years
- Proof of address in Argentina
- Documentation certifying regular passive income at the required level
- Certification from the remitting entity confirming funds originate from foreign bank investments, foreign financial institution remittances, foreign company investments, or national securities purchased with foreign resources
- Proof demonstrating the origin of funds and their entry into Argentina through authorised banking or financial institutions
- All foreign documents must be legalised by an Argentine consulate or bear a Hague Apostille
- Non-Spanish documents require certified translation by a public translator

## Duration & Renewal

The initial permit is valid for up to 3 years with multiple entries and exits. Renewals are granted in 1-year extensions. Apply for renewal within 60 days before expiry through the RaDEX platform with updated income documentation demonstrating continued rentista status. Late renewal within 30 days after expiry incurs a 50% surcharge on fees. Absence from Argentina for 6 or more continuous months results in cancellation of residency status.

## Family Members

Argentina guarantees the right to family reunification under Article 10 of Ley 25.871, covering spouses, children, and parents. Family members may apply for their own temporary residency. The primary applicant must demonstrate that their passive income is sufficient to support themselves and their family group. Minor children under 18 applying jointly with a parent are exempt from the migration processing fee.

## Tax Implications

Temporary residents who reside in Argentina with the intention of habitual residence are considered tax residents, subject to income tax (*Impuesto a las Ganancias*) on worldwide income. Tax residency is triggered after 12 months of presence (with temporary absences not exceeding 90 days) or upon demonstrating intent of habitual residence. Tax residents may also be subject to the personal assets tax (*Impuesto sobre los Bienes Personales*) and must file annual returns with ARCA (formerly AFIP).

## Application Process

**From outside Argentina:** Begin by requesting a Permiso de Ingreso (entry permit) via email to tramitacion.ingresos@migraciones.gob.ar or in person at the DNM Central Office. The remitting entity must certify that funds originate from qualifying foreign sources. Once approved, present the permit at the corresponding Argentine consulate to obtain a visa for entry.

**From within Argentina:** Apply through the RaDEX platform (migraciones.gob.ar/radex) — register, complete the application form, pay fees, upload documents, and attend a mandatory in-person appointment at DNM offices. The applicant must be physically present in Argentina. You must demonstrate the origin of funds and their entry into Argentina through authorised banking channels.

Upon approval, holders receive a Documento Nacional de Identidad (DNI) for foreigners and a CUIL (tax identification number).

## Path to Permanent Residency

Non-MERCOSUR nationals may apply for permanent residency after 3 years of continuous temporary residency. MERCOSUR nationals may apply after 2 years. Applicants must demonstrate physical presence in Argentina exceeding 50% of their authorised residency period.

Spouse, children, and parents through family reunification. The applicant must demonstrate sufficient income to support the family group.

5 times the Salario Mínimo Vital y Móvil (SMVM) per month from passive income derived from assets. As of February 2026, this equals approximately ARS 1,734,000/month (roughly USD 1,500-1,800).

DNM — Residencia Temporaria como Rentista

Residencia Temporaria Rentista

Armenia

Aruba

Aruba's Investor/Shareholder Residence Permit allows foreign nationals to reside in Aruba based on significant equity ownership in an Aruban company. Unlike standard employment permits, investor and shareholder applicants are exempt from the DPL (Departamento di Progreso Laboral) labour market test and apply directly to DIMAS (Department for the Integration, Management and Admission of Foreign Nationals). After 5 years of continuous residence, holders may apply for Dutch citizenship through naturalisation.

## Requirements

Applicants must qualify under one of two categories:

**Category 1 — Directors:**
- Must be CEO or CFO of an Aruban company with minimum annual net sales of Afl. 10,000,000 (~USD 5,600,000)
- Must hold shares with a minimum value of Afl. 125,000 (~USD 70,000)
- Must obtain a director's licence from DEACI (Department of Economic Affairs, Commerce and Industry) under the Establishment Ordinance before applying to DIMAS

**Category 2 — Shareholders:**
- Must hold 40% or more of the issued capital of an Aruban company
- The company's shares must have a minimum value of Afl. 250,000 (~USD 140,000)
- Company must be legally established and based in Aruba

All applicants must maintain valid health and accident insurance throughout their residency and demonstrate financial self-sufficiency via bank references.

## Required Documents

- Valid passport
- Passport-sized photographs
- Police clearance certificate (not older than 2 months)
- Company registration documents and share certificates (notarial deeds)
- Director's licence from DEACI (Category 1 applicants)
- Proof of company annual turnover (Category 1 applicants)
- Medical certificate (not older than 1 month)
- Proof of health and accident insurance
- Bank references demonstrating financial self-sufficiency
- Home and business addresses for the previous 10 years
- All documents not in Dutch must be translated and apostilled

## Duration & Renewal

The permit is issued for 1 year and must be renewed annually. The qualifying shareholding must be maintained throughout the permit period. After 10 years of continuous legal residence, holders may apply for an indefinite residence permit. After 5 years of continuous legal residence, holders may apply for Dutch citizenship through naturalisation, subject to Dutch language proficiency (A2 level), a civic integration examination, a clean criminal record, and generally renunciation of prior nationality.

## Family Members

Spouses and financially dependent minor children may apply for family reunification residence permits under the LTUV. Each dependant must submit a separate application with their own documentation (passport, photographs, police clearance, medical certificate). Dependants do not receive independent work authorisation.

## Tax Implications

Aruba tax residents are subject to worldwide income taxation at progressive rates. Non-residents pay tax only on Aruba-source income. Income from business activities, dividends, interest, and capital gains from shareholdings of 25%+ sold within 5 years is taxable. Transfer tax (overdrachtsbelasting) on property is 3% for values up to Afl. 250,000 and 6% above that threshold. Annual property tax (grondbelasting) is 0.4% above the Afl. 60,000 exemption threshold for residents. Business turnover tax (BBO) of 1.5% applies to commercial transactions. Capital gains on personally owned residential property are generally exempt.

## Application Process

Applications are submitted directly to DIMAS, bypassing the DPL labour market test. Category 1 applicants (Directors) must first obtain a director's licence from DEACI under the Establishment Ordinance — the DEACI application requires a receipt stamp (AWG 4.00), proof of prepaid legal fees, and all supporting documents. Once the director's licence is in hand, the DIMAS residence permit application can proceed.

Applications are submitted online via the DIMAS customer portal (dimasaruba.aw), which is currently transitioning to a new system. A mandatory security deposit (waarborgsom) — varying by country of origin and covering return transportation costs and potential government debts — must be paid before the permit is issued. Processing time is approximately 3–6 months from application to decision.

Foreign nationals must obtain their residence permit before arriving in Aruba. Upon arrival, permit holders must register with DIMAS and complete any required biometric procedures.

Spouses and financially dependent minor children may apply for family reunification residence permits. Each dependant requires a separate application. Dependants do not have independent work authorisation.

Temporary residence permit issued for 1 year, renewable annually. After 10 years of continuous legal residence, holders may apply for an indefinite residence permit.

Category 1 (Director): minimum Afl. 125,000 (~USD 70,000) in company shares plus annual net sales of Afl. 10,000,000. Category 2 (Shareholder): minimum Afl. 250,000 (~USD 140,000) representing 40%+ of issued capital of an Aruban company.

DIMAS — Investors and Shareholders

DIMAS — Living (Residence Permit Categories)

Government of Aruba — Business License (Establishment Ordinance)

Investor/Shareholder Residence Permit

The One Happy Workation is Aruba's remote work program, launched in September 2020 by the Aruba Tourism Authority. It allows remote workers, digital nomads, and self-employed professionals to live on the island while continuing to work for employers or clients located outside of Aruba. The program does not create a new visa category -- it operates within Aruba's existing immigration framework, meaning there is no separate application process or program-specific fee. It is primarily marketed to US nationals, though citizens of other visa-exempt countries (including Canada, the United Kingdom, Ireland, and Schengen Area members) may also participate.

## Requirements

- Must be employed by a company or self-employed with a business outside of Aruba
- All remote work must be for entities located outside Aruba
- Valid passport for the duration of stay (recommended 6 months validity beyond departure, not more than 10 years old)
- Proof of sufficient financial means (USD 150-200 per person per day for hotel stays, or USD 100 per person per day when staying with family or friends)
- Valid health or travel insurance with minimum USD 15,000 medical coverage
- Proof of return or onward transportation
- Proof of accommodation (hotel booking, rental agreement, or property ownership)
- Primarily available to US nationals; citizens of other visa-exempt countries should verify their eligibility and maximum stay with DIMAS

## Required Documents

- Valid passport
- Completed and approved online ED Card (submitted within 7 days before travel at edcardaruba.aw)
- Proof of return or onward ticket
- Proof of accommodation
- Proof of sufficient financial means (bank statements)
- Valid health/travel insurance with minimum USD 15,000 coverage
- Yellow Fever vaccination certificate if arriving from an endemic country

## Duration & Renewal

The minimum recommended stay is 1 week. US nationals may stay up to 90 days without requesting an extension. Other nationalities receive a standard 30-day admission, which can be extended through DIMAS. The total tourist stay cannot exceed 180 days per calendar year for any nationality.

The program does not offer a formal renewal. Participants must depart before their maximum allowed stay expires. US nationals may apply to DIMAS for an extension beyond 90 days (up to 180 days per calendar year) if they own property in Aruba or have a local guarantor.

## Family Members

Family members may accompany the primary participant under the same tourist admission rules. Each person, including infants, must have their own valid passport and completed ED Card. Children under 12 travelling with a parent or guardian are exempt from visa requirements if the parent is visa-exempt. No separate dependant permit, additional fees, or specific income requirements apply beyond the standard per-person financial means requirement.

## Tax Implications

Participants are not considered tax residents of Aruba and are not subject to Aruba income tax during their stay, provided their income is sourced entirely from outside Aruba. Persons staying 90 days or fewer under this program and earning no Aruba-source income have no Aruba tax liability.

## Application Process

The One Happy Workation has a simplified entry process with no separate visa application:

1. Choose a participating accommodation and book a workation package (over 30 properties are available, from boutique hotels and major resorts to private villas)
2. Complete the online Embarkation and Disembarkation (ED) Card at edcardaruba.aw within 7 days of departure, selecting "One Happy Workation" as the purpose of visit
3. Pay the USD 20 Sustainability Fee during ED Card completion (applies to all non-resident air arrivals; children under 8 are exempt)
4. Upon arrival, present your documents to the immigration officer for admission

No additional application forms, processing wait time, or program-specific fees are required beyond the USD 20 Sustainability Fee.

## Employment Restrictions

Participants may not work for or receive income from any Aruban company or individual. A separate work permit from DIMAS is required for local employment. All remote work must be performed for entities located outside Aruba.

## Practical Information

- Participating accommodations include properties from Hilton, Marriott, Hyatt, and Ritz-Carlton, as well as private villas and condominiums
- Packages may include special rates, complimentary Wi-Fi, breakfast, and access to local experiences
- Coworking spaces are available on the island, including Impact Hub, Workspace (in Oranjestad), and Piso3
- Amounts exceeding USD 11,000 must be declared to customs upon entry and exit
- The program does not provide a path to permanent residency

Family members may accompany the primary participant under the same tourist admission rules. Each person, including infants, must have their own valid passport and completed ED Card.

Minimum stay of 1 week. US nationals may stay up to 90 days without an extension. Other nationalities receive 30 days, extendable to 90 or 180 days. Total stay cannot exceed 180 days per calendar year.

No specific minimum income requirement. General entry requires proof of sufficient financial means: USD 150-200 per person per day for hotel stays, or USD 100 per person per day when staying with family or friends.

One Happy Workation Official Page

Immigration Regulations & Entry Requirements

Online ED Card

DIMAS - Immigration Authority

One Happy Workation

Aruba's Retiree / Interest Rate Earner Residence Permit allows foreign nationals to reside in Aruba on the basis of passive income — pensions, annuities, interest earnings, investment returns, or rental income — without permission to engage in paid employment. The program is administered by DIMAS (Department for the Integration, Management and Admission of Foreign Nationals) and covers two distinct categories based on age and income source. As Aruba is an autonomous country within the Kingdom of the Netherlands, long-term residents may eventually pursue Dutch citizenship through naturalisation.

## Requirements

Applicants must qualify under one of two categories:

**Category 1 — Pensioner with Guaranteed Income (age 55+):**
- Minimum age: 55 years
- Minimum annual gross income of Afl. 50,000 (~USD 28,000) from a guaranteed pension, annuity, or interest from deposits held for 2 or more years at recognized commercial banks
- Income must originate from qualifying jurisdictions (Kingdom of the Netherlands countries, OECD members, UNASUR, CARICOM, Euro-Med partners, or MERCOSUR members)

**Category 2 — Rentier / Retiree without Guaranteed Income (age 18+):**
- Minimum age: 18 years
- Minimum annual income of Afl. 100,000 (~USD 55,556) from bank balances or investments at authorized commercial banks in qualifying countries, or from rental income from real estate in qualifying jurisdictions

All applicants must:
- Own adequate housing in Aruba (proven by notarial deed of property ownership)
- Maintain valid health and accident insurance
- Demonstrate financial self-sufficiency via bank references
- Hold a clean criminal record

## Required Documents

- Valid passport
- Two identical passport-sized photographs
- Police clearance certificate (verklaring van goed gedrag) from country of origin or residence (not older than 2 months)
- Official birth certificate
- Medical certificate (not older than 1 month) certifying no contagious disease or mental illness
- Proof of health and accident insurance
- Proof of income (pension statements, bank statements, investment certificates, or rental agreements)
- Bank references demonstrating financial self-sufficiency
- Notarial deed proving ownership of adequate housing in Aruba
- Home and business addresses for the previous 10 years
- All documents not in Dutch must be translated and apostilled

## Duration & Renewal

The permit is issued for 1 year and must be renewed annually. Renewal applications must be submitted at least 3 months before the current permit expires. Applicants must continue to meet all income and documentation requirements at each renewal. After 10 years (120 months) of continuous legal residence with a valid permit, holders may apply for an indefinite residence permit. After 5 years of continuous legal residence, holders may apply for Dutch citizenship through naturalisation, subject to a naturalization test, Dutch language proficiency, a clean criminal record, and generally renunciation of prior nationality.

## Family Members

Spouses and financially dependent minor children may apply for family reunification residence permits under the LTUV. Each dependant must submit a separate application with their own documentation (passport, photographs, police clearance, medical certificate). Dependants do not receive independent work authorisation.

## Employment Restrictions

Holders may not engage in any paid employment in Aruba. Transitioning to a work permit requires a separate application subject to the DPL labour market assessment.

## Tax Implications

Aruba tax residents are subject to worldwide income taxation at progressive rates. The 2025 schedule provides a tax-free threshold of Afl. 30,000, then 0% up to Afl. 34,930; 21% from Afl. 34,930 to Afl. 63,904; 42% from Afl. 63,904 to Afl. 135,527; and 52% above Afl. 135,527. AZV (national health insurance) premiums are compulsory for residents. From January 1, 2026, pensioners aged 65+ pay 0% on the first Afl. 30,000 of income and 10.5% on income above that threshold (maximum premium wage Afl. 85,000).

## Application Process

Applications are submitted in person at DIMAS, Paardenbaaistraat 11, Oranjestad. Two completed petition forms (obtained from the DIMAS office) must be filed with all required documentation. DIMAS is transitioning to a new online customer portal.

Fees: a submission fee (retributie) of AWG 65 is payable upon filing; a permit fee of AWG 100 is payable upon approval. A mandatory security deposit (waarborgsom) — varying by country of origin, covering return transportation costs and potential government debts — must be paid before the permit is issued. Dutch nationals not born in the Netherlands Antilles are exempt from the security deposit.

Processing time is approximately 10 weeks from application submission. Upon obtaining the permit, holders must register with the Censo (civil registry) to establish continuous lawful residence for permanent residency and citizenship purposes.

Temporary residence permit issued for 1 year, renewable annually. After 10 years (120 months) of continuous legal residence, holders may apply for an indefinite residence permit.

Category 1 (Pensioner, age 55+): minimum Afl. 50,000 (~USD 28,000) per year from guaranteed pension, annuity, or interest on deposits held 2+ years. Category 2 (Rentier, age 18+): minimum Afl. 100,000 (~USD 55,556) per year from bank balances, investments, or qualifying rental income.

DIMAS — Retiree / Interest Rate Earner

Government of Aruba — Temporary Residence Permit (Retiree/Rentier)

Government of Aruba — Residence Permits and Security Deposits

Retiree / Interest Rate Earner Residence Permit

Australia

Australia's National Innovation Visa (NIV) is a permanent residence visa for exceptionally talented individuals with an internationally recognised record of outstanding achievement. Launched on 6 December 2024, it replaced both the Global Talent Visa and the Business Innovation and Investment Program (BIIP). The NIV targets four categories: global researchers, entrepreneurs, innovative investors, and athletes and creatives. Unlike employer-sponsored visas, applicants are assessed purely on individual merit. For 2024-25, 4,000 places were allocated to the program.

## Requirements

- Internationally recognised record of exceptional and outstanding achievement in your field
- Currently prominent in your profession, sport, the arts, academia, or research
- Ability to attract a salary at or above the Fair Work High Income Threshold (AUD 183,100/year), demonstrated through current earnings, a job offer, or evidence your skills command such remuneration
- A qualified Australian nominator (citizen, permanent resident, eligible NZ citizen, or Australian organisation with national reputation in your field) must complete Form 1000
- Meet health and character requirements, including police clearances from every country lived in for 12+ months in the past 10 years
- No strict age limit, but applicants under 18 or 55+ must demonstrate exceptional benefit to the Australian community

## Required Documents

**Expression of Interest stage:**
- Passport bio-data page
- Resume/CV
- Evidence of highest qualification
- Supporting statement from nominating government agency and Form 1000 (if applicable)

**Visa application stage:**
- Valid passport and identity documents
- Completed Form 1000 (Nomination for National Innovation Visa)
- Evidence of exceptional achievement in your field
- Evidence of income/salary capacity
- Health examination results
- Police clearance certificates from each country lived in for 12+ months in the past 10 years
- English language evidence
- Passport-style photographs

## Duration & Renewal

The NIV grants permanent residency with no expiry date. Holders receive a 5-year travel facility allowing unlimited travel to and from Australia. After the travel facility expires, a Resident Return Visa (Subclass 155 or 157) is needed for further international travel, generally requiring at least 2 years of residence in Australia during the preceding 5 years.

## Family Members

Spouse or de facto partners and dependent children can be included in the application. Each family member receives the same permanent residence status and unrestricted work rights. Additional fees apply: AUD 2,495 per adult (18+) and AUD 1,250 per child (under 18). A second instalment charge of AUD 5,390 applies for each adult family member who cannot demonstrate Functional English. All family members must pass health and character checks.

## Tax Implications

Permanent residents who become Australian tax residents are taxed on worldwide income. Tax residency is determined by factors including physical presence and domicile. Australia maintains extensive double taxation agreements with other countries.

## Application Process

The NIV operates on an invitation-only basis through a two-stage process:

**Stage 1 - Expression of Interest (EOI):** Submit an EOI online through the Department of Home Affairs. EOIs are assessed and invitations issued in monthly rounds based on four priority tiers:

- **Priority 1:** Global experts and recipients of international top-of-field awards from any sector
- **Priority 2:** Candidates nominated by an approved Australian government agency via Form 1000
- **Priority 3:** Exceptional achievements in Tier One sectors (Critical Technologies, Health Industries, Renewables and Low Emission Technologies)
- **Priority 4:** Exceptional achievements in Tier Two sectors (Agri-food and AgTech, Education, Defence Capabilities and Space, Financial Services and FinTech, Infrastructure and Transport, Resources)

Sports and Arts candidates are also considered. EOIs are valid for 2 years; information cannot be added after submission.

**Stage 2 - Visa Application:** Once invited, applicants have 60 days to lodge a full visa application through ImmiAccount, pay the application fee (AUD 4,985 for the main applicant), and upload all required documents. This deadline cannot be extended.

**Processing times:** Priority 1-2 applications take approximately 6-12 months; Priority 3-4 approximately 9-18 months. Overall, 50% of applications are processed in about 11 months and 90% in about 18 months.

## Path to Citizenship

Permanent residents become eligible to apply for Australian citizenship after meeting residency requirements, generally 4 years of lawful residence including at least 12 months as a permanent resident.

Spouse/de facto partner and dependent children can be included. All receive permanent residency and full work rights.

Permanent residency granted upon visa approval. Travel facility valid for 5 years.

Must demonstrate ability to attract a salary at or above the Fair Work High Income Threshold (AUD 183,100/year). Recent PhD/Masters graduates in Tier One sectors and athletes/creatives may be exempt.

Department of Home Affairs - National Innovation Visa

National Innovation Visa - Overview

EOI Submission Guide

Invitation Round Priorities

National Innovation Visa (Subclass 858)

Austria

Austria's Job Seeker Visa allows highly qualified third-country nationals to search for employment in Austria. Based on the Red-White-Red Card points system, applicants must score at least 70 points based on qualifications, work experience, language skills, and age. Upon finding qualifying employment, holders can apply for the Red-White-Red Card work permit.

## Requirements

- University degree (Bachelor's or higher) or comparable qualification
- Minimum 70 points under Red-White-Red Card criteria
- Points awarded for: qualifications (up to 30 pts), work experience (up to 20 pts), language skills German/English (up to 15 pts), age under 35 (up to 20 pts), previous study in Austria (up to 10 pts)
- Proof of sufficient funds for stay
- Valid passport
- Health insurance covering Austria
- Proof of accommodation

## Restrictions

- Cannot work during job search period
- Must find qualifying employment within 6 months
- Job offer must meet minimum salary threshold for Red-White-Red Card
- Subject to annual quotas

## Processing

**Processing time:** 2-4 months

**Fee:** Approximately €150-200

Apply at Austrian embassy/consulate in country of residence

Family members cannot accompany during job search period. Can bring family once Red-White-Red Card is granted

6 months to search for employment. Can convert to Red-White-Red Card once job offer is secured

Austrian Migration Portal - Red-White-Red Card

Job Seeker Visa (Red-White-Red Card)

Must prove sufficient funds to cover living expenses during job search period. No fixed minimum but typically €1,200-1,500/month recommended

The Red-White-Red Card for Start-up Founders is a residence permit allowing third-country nationals to settle in Austria and establish innovative companies. It targets entrepreneurs developing novel products, services, processes, or technologies. Applicants must score at least 50 of 85 points under a criteria-based system covering qualifications, work experience, language skills, and bonus factors such as additional capital or incubator admission.

## Requirements

- Score at least 50 of 85 points under the Anlage D assessment criteria
- Submit a coherent business plan demonstrating innovation
- Minimum founding capital of €30,000 with at least 50% equity
- Personally exercise controlling influence over the company
- Valid health insurance covering all risks in Austria
- Clean criminal record

The points system covers: **Qualifications** (up to 30 pts) — vocational training, tertiary education, or Austrian degree. **Work experience** (up to 10 pts) — 1 point per half-year of relevant experience. **Language skills** (up to 15 pts) — German or English proficiency at various levels. **Bonus points** (up to 30 pts) — additional €50,000+ investment capital (10 pts), recognized incubator or startup agency funding (10 pts), age up to 35 years (10 pts).

## Required Documents

- Valid passport and biometric photograph (45x35 mm)
- Proof of health insurance covering all risks
- Educational credentials and work experience documentation
- Language proficiency certificates (no older than 5 years)
- Evidence of founding capital (bank statements, letters of credit)
- Business plan demonstrating innovation
- Company articles of association
- Criminal record certificate (no older than 3 months)
- Trade authorization if applicable
- Evidence for claimed bonus points

## Duration & Renewal

The card is issued for a maximum of 24 months. It is not renewed in the same category — instead, holders transition to the Red-White-Red Card plus after meeting operational milestones: employing at least 2 full-time workers, personal business management, either €200,000 annual revenue or €100,000 additional financing, and demonstrating active innovation. After 5 continuous years of lawful settlement, holders may apply for the Long-Term Resident EU permit, conditional on German B1 proficiency.

## Family Members

Spouses or registered partners (minimum age 21) and unmarried children under 18 may apply for the Red-White-Red Card plus simultaneously or after the main applicant. Family members must demonstrate A1 German proficiency for first-time applications and receive unrestricted labour market access. Standard requirements for means of subsistence, health insurance, and accommodation apply to family members.

## Tax Implications

Residents who establish domicile or habitual residence in Austria (presence exceeding 183 days per year) are subject to worldwide income taxation at progressive rates from 0% to 55%. Austria has an extensive network of double taxation agreements. Self-employed persons must register for social security through SVS (Sozialversicherungsanstalt der Selbständigen).

## Application Process

First-time applicants apply in person at the Austrian embassy or consulate in their country of residence, or at the settlement authority if legally present in Austria. The application is forwarded to the AMS (Austrian Labour Market Service) regional office, which issues an expert assessment within 3 weeks on whether the startup criteria are met. The total statutory processing time is 8 weeks. Upon approval, applicants collect the card from the competent authority and may begin business activity only after receiving the physical permit. An application fee of €218 applies.

Spouse/registered partner (21+) and unmarried children under 18. Family members receive RWR Card plus with full labour market access

24 months initially, then transition to RWR Card plus. Permanent residence after 5 years

Start-up Founders — Austrian Migration Portal

RWR Card for Start-up Founders — oesterreich.gv.at

RWR Card for Start-up Founders — City of Vienna

Red-White-Red Card for Start-up Founders

Minimum founding capital with at least 50% equity. Additional €50,000+ earns 10 bonus points

The Settlement Permit — Artist enables third-country nationals to reside in Austria and pursue artistic work, either as self-employed or employed artists. It covers visual arts, performing arts, music, literature, film, and contemporary art forms as defined by Austria's Arts Promotion Act (Kunstförderungsgesetz). Artists holding this permit are exempt from the German language requirement of Module 1 of the Integration Agreement, provided they work in eligible art categories.

## Requirements

- Proof of artistic qualifications through education, portfolio, or previous works
- The work must predominantly consist of creative artistic design
- Self-employed artists need client contracts (galleries, theatres, concert halls, event organisers) for activity lasting more than 6 months
- Employed artists need an employer declaration for the specific position
- Sufficient means of subsistence (€1,308.93/month for single persons in 2026)
- Valid health insurance covering all risks in Austria
- Proof of accommodation meeting local standards
- Clean criminal record

## Required Documents

- Valid passport and passport-sized photograph (45x35 mm)
- Proof of accommodation (rental agreement or property deed)
- Proof of health insurance covering all risks
- Proof of income or financial means
- Proof of artistic qualifications (diplomas, portfolio, publications, previous works)
- Written contracts for self-employed artistic activity or employer declaration for employed artists
- Criminal record certificate (not older than 3 months)
- German language certificate at A1 level (exemption applies for artists in Kunstforderungsgesetz art categories)

## Duration & Renewal

The permit is initially issued for up to 12 months, typically matching the duration of the contractual activity. After 2 years of continuous residence and completion of Module 1 of the Integration Agreement, the permit may be renewed for up to 3 years. After 5 years of continuous legal residence and completion of Module 2 (German B1), holders may apply for the Long-Term Resident EU permit granting permanent settlement.

## Family Members

Spouses, registered partners (aged 21+), and unmarried minor children may apply for a Settlement Permit for family reunification. Each family member requires a separate quota place and must independently meet general requirements including health insurance, accommodation, income, and German A1. If the main applicant transitions to the Long-Term Resident EU permit, family members may apply for the Red-White-Red Card Plus with unrestricted labour market access.

## Tax Implications

Holders residing in Austria for more than 183 days per year are subject to unlimited tax liability on worldwide income. Progressive income tax rates range from 0% to 55% (tax-free threshold €13,308/year in 2026). Self-employed artists must register with the tax office and file annual returns. Self-employed artists earning profits up to €33,000 may deduct 15% as a basic profit allowance. Austria maintains an extensive network of double taxation agreements.

## Application Process

Self-employed artists apply in person at the Austrian embassy or consulate in their home country. The embassy verifies documents and forwards the application to the provincial settlement authority. For employed artists, the application is also forwarded to the AMS (Austrian Labour Market Service) for assessment within 3 weeks. Upon approval, the embassy issues an entry visa — the applicant must request it within 3 months and collect the permit within 6 months. The authority has up to 6 months to decide. Application fee is €218.

Spouse/registered partner and unmarried minor children may apply, subject to quota availability

Initially up to 12 months, renewable for 3 years after 2 years of residence. Permanent residence after 5 years

Minimum net income of €1,308.93/month for single person (2026 ASVG reference rate). €2,064.12 for couples, plus €201.88 per child

Settlement Permit Artist — Federal Ministry of the Interior

Other Forms of Settlement — Austrian Migration Portal

Settlement Permit Artist — Mobility Arts & Culture Austria

Settlement Permit — Artist

The Settlement Permit Excluding Gainful Employment is Austria's residence permit for financially independent third-country nationals who wish to settle without engaging in any form of work. It targets retirees, pensioners, and individuals living on investment income, rental income, or other passive sources. The permit operates under Austria's strict annual quota system with approximately 400 places per year, making availability limited and competitive.

## Requirements

- Fixed and regular monthly passive income of at least twice the ASVG reference rates (€2,616.78/month for single persons in 2026)
- Income must come from own sources: pensions, investment returns, rental income, or foreign business profits
- Social welfare benefits do not count toward the income requirement
- Comprehensive health insurance covering all risks in Austria (travel insurance is not sufficient)
- Proof of accommodation meeting local standards
- German language skills at A1 level at time of application
- Clean criminal record
- Must not intend to engage in any employment or self-employment

## Required Documents

- Valid passport and biometric photograph (45x35 mm)
- Proof of accommodation (lease agreement or property deed adequate for family size)
- Proof of passive income (pension statements, bank statements, investment portfolio documentation)
- Health insurance certificate covering all risks in Austria
- Criminal record certificate (not older than 3 months)
- German language certificate at A1 level
- Birth certificate and marriage certificate if applicable
- All foreign-language documents require court-certified translations with apostille

## Duration & Renewal

The permit is initially issued for 12 months, with the first renewal also for 12 months. Subsequent renewals are for 3 years, provided the holder has completed Module 1 of the Integration Agreement (German A2), maintained continuous lawful residence for 2+ years, and holds a passport valid for 3+ years. Renewal applications must be submitted before the current permit expires and are not quota-dependent. After 5 years, holders may apply for the Long-Term Resident EU permanent residence permit with German B1 proficiency. Austrian citizenship by naturalisation is possible after 10 years of continuous residence.

## Family Members

Spouses, registered partners, and minor unmarried children may each apply for the same type of settlement permit. Each family member requires a separate quota place from the same annual allocation, and must independently meet all requirements including health insurance, accommodation, and income contribution. The income threshold for couples is €4,128.24/month plus €403.76 per child. Family members apply through the same embassy process.

## Tax Implications

Holders who establish domicile or habitual residence in Austria (residing 6+ months) become unlimited tax residents subject to Austrian income tax on worldwide income. Austria maintains double taxation agreements with numerous countries to prevent double taxation. Tax residents must file annual income tax returns with the local tax office.

## Application Process

The process begins with an annual pre-registration window, typically held in November for the following year's quota. Applicants register online through their Austrian embassy or consulate and receive a reservation code. They then book an in-person appointment during the booking window (typically December) and submit all documents. The embassy forwards the application to the provincial settlement authority. Places are distributed on a first-come, first-served basis each January. Upon approval, applicants must request an entry visa within 3 months and collect the permit within 6 months. The authority has up to 6 months to decide. Application fee is €218.

Spouse/registered partner and minor unmarried children. Each requires a separate quota place and must meet all requirements independently

Initially 12 months, first renewal 12 months, then 3-year renewals. Permanent residence after 5 years

Twice the ASVG reference rate: €2,616.78/month for single persons, €4,128.24 for couples, plus €403.76 per child (2026 rates). Must be passive income

Gambia