5 Best Asian Countries for Freelancers 2023 (TAX AND MORE)

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Disclaimer: Please note that this article contains general legal information and doesn’t contain legal or tax advice, and isn’t intended to constitute legal or tax advice.

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Asia, with its vibrant cultures, emerging markets, and affordable living, has increasingly become a top spot for freelancers, digital nomads, remote workers, and online business owners.

Here are the five best Asian countries for freelancers and digital nomads, based on factors like local taxation, visa regulations, and quality of life.

Quick Menu

• The 3 Best Freelancing Countries in Asia
  • Malaysia
  • Thailand
  • Taiwan
  • United Arab Emirates (UAE)
• FAQs – Top Asian Countries for Freelancers

The 5 Best Freelancing Countries in Asia

Capital	Kuala Lumpur
Currency	Ringgit (RM)
Tax Rate For Freelancers (PIT)	0% to 30% depending on income
Corporate Income Tax Rate	24% (the standard rate for a resident company)
Capital Gains Tax Rate	Currently, capital gains aren’t taxed, except for gains derived from the disposal of real property (RPGT)
Cost of Living	156th out of 197 ($600~/month)
HDI 2022	62nd/191
Doing Business 2020	12th/190

General Overview

Nestled in the heart of Southeast Asia, Malaysia is increasingly gaining recognition as an attractive destination for freelancers and digital nomads. With the introduction of the DE Rantau Nomad Pass, which is a Professional Visit Pass allowing a total of 24 months of stay, you can now work, live, and explore Malaysia with ease.

Malaysia consists of two distinct regions: Peninsular Malaysia (or West Malaysia) and East Malaysia. The two regions are separated by the South China Sea. Malaysia shares borders with Thailand to the north and Indonesia and Singapore to the south. 

The country lies near the equator, giving it a tropical climate. With its rich cultural tapestry, modern infrastructure, lush landscapes, and strategic geographical location, Malaysia offers a balanced mix of urban conveniences and natural beauty.

Taxes

If you stay in Malaysia for less than 182 days, you’re considered a “non-resident”. As a non-resident, you will be taxed at a flat rate of 30% on income accruing in or derived from Malaysia. In this case, your foreign-sourced income won’t be taxed in Malaysia.

However, if you stay in Malaysia for 182 days or more in a tax year, you’re considered a tax resident. As a tax resident, you are subject to tax on your global income including your foreign-sourced income received in Malaysia.

As a tax resident, you will be subject to a progressive tax system. This means your tax rate goes up with your income, starting from 0% and maxing out at 30%. Plus, you’re eligible for tax deductions.

Visas

If you’re working as a digital professional in fields like software and backend engineering, UX/UI design, cloud, cybersecurity, blockchain, AI, machine learning, data roles, digital marketing, or content creation, you may want to consider applying for the DE Rantau Nomad Pass.

DE Rantau Nomad Pass is a type of Professional Visit Pass relatively newly designed to allow qualified foreign digital nomads to travel and work in Malaysia.

Who is DE Rantau Nomad Pass for?

Digital professionals: freelancers, contractors, or remote workers (full and part-time). This involves anybody in IT roles like software and backend engineering, UX/UI design, cloud, cybersecurity, blockchain, AI, machine learning, data roles, as well as digital marketing or content creation.

Conditions for the DE Rantau Nomad Pass:

• Eligibility: Open to non-Malaysians who can perform remote work for companies or clients outside of Malaysia.
  • People from all countries can apply for the pass. However, if you’re from Israel, you’ll need special approval from Malaysia’s Ministry of Home Affairs to enter.
    
    
• Income Threshold: You must earn a minimum income of $24,000 annually.
  
  
• Duration: The pass is valid from 3 up to 12 months, with a possibility of renewal for up to an additional 12 months (a total of 24 months of stay).
  
  
• Dependants: The pass allows spouses and children to accompany the digital nomad, provided certain financial conditions are met.
  
  
• Application Fee: There is a non-refundable application fee.
  
  

While staying in Malaysia on the basis of the DE Rantau Nomad Pass, you will be taxed depending on 1) The duration of your stay i.e. whether you’re a tax resident or not; 2) The source of your income (local or foreign-sourced); 3) The Double Taxation Agreements (DTA) concluded with your home country; 4) Nature of your work – the tax treatment differs between freelancers (self-employed) and remote workers based on the specifics of their employment, work, or business arrangement. For the most recent tax info see Section D, page 7 of the official FAQs on the DE Rantau Nomad Pass.

Benefits of the DE Rantau Nomad Pass:

• Extended Stay. The pass offers a one-year visa with the right to work, making it conducive for digital nomads to have longer stays and immerse themselves in the local culture.
  
  
• Accompanying Family. Digital nomads can bring their spouses and children, ensuring they don’t have to leave their families behind.
  
  
• Supportive Ecosystem. Access to a growing ecosystem of co-working spaces, hubs, and community events tailored for digital professionals in bigger cities.
  
  
• Cultural Immersion: Experience Malaysia’s rich cultural diversity, scenic beauty, and gastronomic delights.
  
  
• Competitive Living Costs: Compared to many Western countries, Malaysia offers a high quality of life at a fraction of the cost.
  
  
• Healthcare: Access to Malaysia’s world-class healthcare facilities.
  
  
• Education: Option for children to enroll in international schools.
  
  
• Conducive Infrastructure: Robust infrastructure, especially in cities, that supports remote work with reliable internet and transportation.
  
  
• Safety: Malaysia provides a relatively safe environment for foreigners, and the pass guarantees assistance in the rare occurrence of facing issues.
  
  

Lifestyle

In Malaysia, freelancers and digital nomads often find themselves comfortably integrated into a society that’s both cosmopolitan and rich in tradition.

English is widely spoken, especially in urban areas, making communication seamless for international freelancers. According to the EF English Proficiency Index (EPI), Malaysia ranks 24 out of 111 countries, categorized under ‘high proficiency’.

Safety-wise, the 2023 Global Peace Index ranked Malaysia 19th out of 163 countries, indicating a moderate safety level. While petty theft, like snatch thefts, does occur, especially in urban areas, many digital nomads have reported feeling safe when taking basic precautions.

The country’s infrastructure is notably developed, particularly in major cities like Kuala Lumpur and Penang. Kuala Lumpur, for instance, has been listed among the cities with the best infrastructure in Southeast Asia, boasting an efficient public transport system, modern highways, and widespread internet connectivity. In fact, Malaysia’s average internet speed is about 96.23 Mbps, ensuring smooth and uninterrupted online work.

Additionally, coworking spaces have mushroomed across major cities, providing good environments for work, networking, and collaborations. The cost of living remains affordable and amounts to around $600, which is 1.7 times less expensive than the world average.

Consider This Before Freelancing in Malaysia:

• There is a dedicated digital nomad visa for digital professionals in IT roles like software and backend engineering, UX/UI design, cloud, cybersecurity, blockchain, AI, machine learning, data roles, and digital marketing or content creation.
• You must earn a minimum income of $24,000 annually to be eligible for the digital nomad visa, i.e. DE Rantau Nomad Pass, which is much less than required by many other Asian countries.
• The DE Rantau Nomad Pass is a relatively new initiative and may be subject to ongoing modifications in its associated tax guidelines by the Malaysian tax authorities.
• Islam is the official religion of Malaysia, and its presence significantly shapes the nation’s cultural, legal, and daily life.

This combination of affordability, advanced infrastructure, and cultural richness makes Malaysia an increasingly compelling destination for digital nomads.

Capital	Bangkok
Currency	Thai Baht (฿)
Tax Rate For Freelancers (PIT)	17% possible with the LTR visa (otherwise 0% to 35% depending on income)
Corporate Income Tax Rate	20%
Capital Gains Tax Rate	Most types taxable as ordinary income
Cost of Living	103rd out of 197 ($880~/month)
HDI 2022	66th/191
Doing Business 2020	21st/190

General Overview

Thailand, nestled in Southeast Asia, is famed for its tropical allure. It shares its borders with neighboring countries Myanmar (Burma), Laos, Cambodia, and Malaysia.

Thailand’s diverse landscapes span bustling cities, ancient temples, serene beaches, and dense jungles. The country boasts a warm tropical climate, though there are regional variances with a mix of rainy, cool, and hot seasons.

Taxes

As a freelancer or digital nomad working remotely from Thailand, you need to consider your potential individual income tax liability and any applicable business taxes if you decide to operate through a business entity.

Learn about sole proprietorship vs. LLC and which business structure to adopt as a freelancer.

If you become a tax resident while working as an individual in Thailand, you’ll be subject to individual income tax rates.

If you live in Thailand for over 180 days in a year, you’re considered a resident for tax purposes. This means you’ll be taxed on your income earned both within and outside Thailand. If you’re in Thailand for less than 180 days in a year, (so-called non-resident), you’ll only be taxed on what you earn within the country.

Thailand’s tax system for individual income is progressive. This means that the rate at which you are taxed increases as your income increases.

Net income in USD	Net income in Thai baht (฿)	Tax Rate
$0 – ~$4,000	฿ 0 – ฿ 150,000	Exempt
~$4,000 – $8,500	฿ 150,001 – ฿ 300,000	5%
~$8,500 – $14,000	฿ 300,001 – ฿ 500,000	10%
~$14,000 – $21,000	฿ 500,001 – ฿ 750,000	15%
~$21,000 – $28,000	฿ 750,001 – ฿ 1,000,000	20%
~$28,000 – $56,000	฿ 1,000,001 – ฿ 2,000,000	25%
~$56,200 – $140,000	฿ 2,000,001 – ฿ 5,000,000	30%
Over $140,000	Over ฿ 5,000,000	35%

If you decide to run a company incorporated in Thailand, the company will pay a corporate income tax rate amounting to 20%.

Visas

Thailand offers a range of visas depending on how long you wish to stay and what the purpose of your stay is. Whether you require a work permit hinges on factors including but not limited to: a) if your job or business activity affects Thai security or b) if it could potentially replace job opportunities for locals in Thailand.

While there isn’t a specific digital nomad visa, you can look into these visas depending on your stay’s length and purpose:

• Tourist Visa:
  • A single-entry or multi-entry visa lets you stay up to 60 days – great for short visits.
  • Employment in Thailand is prohibited under a tourist visa.
  • There are tourist visa exemptions for specific nationals with limited stay in Thailand.
    
    
• 10-year Long-Term Resident (LTR) Visa:
  • Strict application criteria – LTR may be out of reach for many freelancers and digital nomads.
    • Personal income of a minimum of $80,000 per year in the past 2 years.
    • In case of personal income between $40,000 to $80,000, you must have a Master’s degree or above or own intellectual property or receive Series A funding.
  • Multiple re-entry permit,
  • Permission to work in Thailand (Digital Work permit).
  • Tax benefits:
    • Special Personal Income Tax (PIT) rate of 17% instead of a standard progressive rate which amounts from 5 to 35%.
    • Tax exemption for overseas income.
      
      
• SMART Visa only for targeted industries:
  • Strict application criteria – SMART Visa may be out of reach for many digital nomads.
  • The Smart Visa program includes 5 categories: skilled professionals, investors, senior executives, technology and science experts, and startup entrepreneurs.
    • It is specifically designed to attract these 5 categories to invest or work in the country’s targeted industries.
    • Highly skilled professionals category:
      • If you don’t have a job contract with a Thai company, an assignment to work in Thailand, or a service agreement between a foreign company and a Thai one, you won’t qualify for the Smart Visa for highly skilled professionals.
        
        
• Thai Elite Visa: It’s a VIP membership program managed by Thailand Elite Card, an organization supported by the Thai Government, providing long-term tourist visa and exclusive privileges and services associated with Thai Immigration.
  • Holders of this visa aren’t permitted to work (Elite Visa is categorized as long-term Tourist Visa).

Lifestyle

According to the 2023 Global Peace Index, Thailand ranked 92 out of 163 countries with a score of 2.061, indicating a medium level of safety compared to other countries in the GPI. While it’s generally safe for tourists and expatriates in major cities, travelers are advised to exercise caution in border regions. Petty crimes like bag snatching can happen, but being vigilant can minimize such risks.

While Thai is the official language, proficiency in English is quite low. According to the EF English Proficiency Index, Thailand ranks 97 out of 111 countries, categorized under ‘very low proficiency’. In tourist hotspots and major cities, locals have some command of English, especially in the service and business sectors. As you move to the countryside or less touristy areas, English proficiency decreases.

Thailand has been one of the top countries for freelancers, backpackers, remote workers, and digital nomads for a long time, drawing them in with stunning beaches, rich culture, delicious food, and budget-friendly living.

Consider This Before Freelancing in Thailand:

• Thailand doesn’t have a visa specifically designed for digital nomads or freelancers.
• Existing visa options don’t cater directly to the needs of remote workers and have tough financial and employment requirements. Obtaining them can be difficult or even out of reach for some digital nomads.
• Working while on a tourist visa in Thailand isn’t permissible by law. Foreigners seeking employment in Thailand must first obtain a work permit.
• Thailand’s visa and immigration regulations have undergone numerous changes over the years, potentially posing challenges for freelancers and digital nomads desiring consistent residency terms.

Because of the above, Thailand is a great choice for freelancers and digital nomads for short-term visits.

Capital	Taipei
Currency	Taiwan dollar (TWD)
Tax Rate For Freelancers (PIT)	5% to 40%
Corporate Income Tax Rate	20%
Capital Gains Tax Rate	Most types taxable as ordinary income
Cost of Living	82nd out of 197 ($1,000~/month)
HDI 2022	N/A
Doing Business 2020	15th/190

General Overview

Located in East Asia, Taiwan is an island country that sits southeast of China, south of Japan, and north of the Philippines. It has increasingly become a popular choice for freelancers and digital nomads, thanks to its mix of modern infrastructure, rich cultural heritage, open society, and its Taiwan Employment Gold Card which launched in 2018.

Its proximity to other major Asian economies makes it a strategic base for those looking to expand their network or business across the region. The capital, Taipei, has a burgeoning tech scene and is home to numerous co-working spaces equipped with fast internet.

Taxes

For non-residents:

• If you’re staying in Taiwan for less than 90 days and get paid by a Taiwan-based company, you’ll be charged an 18% withholding tax (WHT) on your salary. However, if you’re staying in Taiwan for less than 90 days and your income comes from outside Taiwan, you won’t be taxed.
• If you’re in Taiwan for more than 90 days but less than 183 days, you’ll be taxed at a flat rate of 18% on your salary, no matter where your salary is paid.

For tax residents: You will be taxed from 5% to 40% depending on your income. Taiwan has double taxation agreements (DTAs) with several countries. This means you could be eligible for tax credits or exemptions if your home country has a DTA with Taiwan.

Visas

If you’re considering freelancing in Taiwan, the Employment Gold Card may be worth applying for. According to the official National Development Council website, the Gold Card is a 4-in-1 card combining a resident visa, work permit, resident certificate, and re-entry permit aimed at attracting high-skilled professionals to Taiwan.

In order to qualify for an Employment Gold Card, your skills must be related to one of 10 fields: Science and technology, economics, education, culture and art, sport, finance, law, architecture, national defense, or digital. Choose your field and find out if you are qualified or run a qualification quick check.

Each field has specific criteria you have to meet to obtain the card.

For instance, to apply under “specialized knowledge/skills in the Digital Field including in software development, IT services, digital content creation, e-commerce, or other digital areas”, you need to meet one of the following criteria:

• Your most recent monthly salary amounts to at least $5,000 (NT$160,000).
  • In this case, the relevant authorities only look at your income; or
• You have a minimum of 8 years of relevant professional experience.
  • You have to deliver evidence of expertise in your industry, such as certificates, professional training certificates (excluding short-term training), publications, thesis papers, patents, inventions, proof of participation in professional community development activities, or business performance documents.

The card gives you the right to stay and work in Taiwan for 1 to 3 years, and you can apply online without sponsorship. It comes with a flexible work permit, i.e. open-work rights, so you can:

• Work for an employer or multiple employers in Taiwan or abroad,
• Set up a company in Taiwan, or
• Be self-employed in Taiwan or abroad.

The Employment Gold Card also provides other benefits, such as free entry to many of Taiwan’s top museums, and eligibility for Taiwan’s National Health Insurance. If you get the card, your parents and grandparents are eligible to apply for a 1-year multi-entry visa for a maximum stay of six months at a time.

Employment Gold Card holders who work in Taiwan for the first time and meet specified conditions are eligible to apply for a 50% tax exemption on annual salary income exceeding NT$3,000,000 ($94,185) in the first 5 years.

Source: https://goldcard.nat.gov.tw/en/application/

Lifestyle

When it comes to lifestyle, Taiwan offers a good quality of life for freelancers. Taipei is considered a safe city, with low crime rates and well-maintained public spaces.

The infrastructure is modern and efficient, including a reliable public transportation system that makes commuting hassle-free. Taiwan is also recognized for its commitment to digital innovation; it boasts one of the fastest internet speeds globally, which is a significant advantage for remote workers. According to the Speedtest Global Index, Taiwan ranks 10th globally for broadband as of July 2023.

Safety is often cited as a significant benefit, as Taiwan ranks 35th in the 2021 Global Peace Index, making it one of the safer countries in Asia. Furthermore, the island offers a plethora of activities for outdoor enthusiasts, including hiking, surfing, and biking.

The health care system in Taiwan is excellent and affordable, even for non-residents, which is crucial for long-term freelancers and digital nomads.

Consider This Before Freelancing in Taiwan:

• The requirements for a digital nomad visa are relatively high (for example min $5,000 monthly salary or 8 years of experience if you’re working in the digital field).
• Taiwan has an unsettled relationship with China which has long been a major cause of political uncertainty and an economic impediment.
• The cost of living is higher compared to other Asian countries like Thailand but is offset by the quality of life and public services available.

Capital	Abu Dhabi
Currency	UAE Dirham (د.إ)
Tax Rate For Freelancers (PIT)	0%
Corporate Income Tax Rate	0% up to $102,000 9% above $102,000
Capital Gains Tax Rate	0%
Cost of Living	21st globally ($1,700~/month)
HDI 2022	26th/191
Doing Business 2020	16th/190

General Overview

The United Arab Emirates (UAE) is geographically located in Asia, specifically, in the region known as the Middle East. It is bordered by Saudi Arabia to the west and south, Oman to the southeast, and shares maritime borders with Qatar to the west and Iran to the north.

With its crown jewel Dubai, the UAE is fast becoming a global hub for freelancers and digital nomads. The country is made up of seven emirates, with Abu Dhabi serving as the capital. Dubai is well-known for its luxurious lifestyle, high-rise buildings, and technological advancements.

Taxes

There is currently no personal income tax for individuals in the UAE. There are no individual tax registration or reporting obligations. As a freelancer, you will pay 0% personal income tax. However, if you’re an individual conducting business or business activities in the UAE, your business will be subject to:

• A 0% Corporate Tax (CT) rate will apply to taxable income not exceeding $102,000 (AED 375,000);
• A 9% CT rate for taxable income exceeding $102,000 (AED 375,000).

According to the information issued on the Ministry of Finance website, the Corporate Tax Law in UAE taxes income on both a residence and source basis:

• “Resident Person” is taxed on income derived from both domestic and foreign sources (i.e. a residence basis).
• “Non-Resident Person” will be taxed only on income derived from sources within the UAE (i.e. a source basis).

UAE is also on the list of countries with no crypto tax and with a beneficial crypto tax environment.

Visas

The UAE offers a Residence visa for working outside the UAE (Virtual work residence visa) that allows you to live in the UAE while working for a foreign employer.

The 1-year visa allows you to enter the UAE under self-sponsorship and work in line with the terms and conditions issued with the visa. The visa is renewable upon re-application.

To apply for a UAE remote work visa, you must provide proof:

• that you work remotely for a foreign company outside the UAE
• that you receive a monthly income of $3,500 or its equivalent in a different currency.

If you’re accepted, you can also bring your family along, making it a family-friendly option.

Please note that Dubai’s virtual working program has higher financial requirements ($5,000 monthly salary instead of $3,500), which should give you an idea of what the government expects you to earn per month to keep you comfortable.

To apply for Dubai’s virtual working program:

A. If you work for a company, you have to:

• Provide your employment contract valid for 1 year,
• Earn a minimum salary of $5,000 per month,
• Provide the salary slip for the last month and bank statements for the preceding 3 months.

B. If you are a company owner, you have to:

• Provide proof of ownership of the company for 1 year or more,
• Have an average monthly income of $5,000 per month,
• Provide bank statements of the company’s account for the preceding 3 months.

Through the virtual working program, you can obtain all services including telecommunications, utilities, medical, and schooling.

Lifestyle

Dubai is a city that takes safety and infrastructure seriously. It consistently ranks as one of the safest cities in the world, with low crime rates, making it attractive for solo travelers. Violent crimes are rare, and petty crimes like pick-pocketing are not common but occasionally still happen. The strict legal system also deters crimes related to drugs and theft.

Dubai is renowned for its world-class infrastructure. The public transport system includes a state-of-the-art metro, buses, and affordable taxis. Internet connectivity is generally excellent, with an average broadband speed of 238.28 Mbps according to the Speedtest Global Index 2023.

While Arabic is the official language, English is widely spoken and understood in Dubai, given the city’s status as an international business hub. Government paperwork is usually in Arabic, so you might need translation services for specific legal processes.

Consider This Before Freelancing in the UAE (Dubai):

• UAE has a very strict legal code. Offenses that may be minor in other countries can lead to severe penalties, including imprisonment. For instance, defamation is criminalized and can result in heavy fines and jail time.
• Obtaining the correct visa is crucial.
• Freelancers require business license to operate legally. Obtaining and renewing these licenses comes with costs and administrative work.
• Dubai has a high cost of living, which could significantly impact your profits as a freelancer.

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Honorable Mention – Georgia (Country) On the Intersection of Europe & Asia

If you’re open to exploring a destination that isn’t squarely in Asia but sits intriguingly on its border, then Georgia is a captivating choice worth considering. Additionally, if you’re fascinated by the blend of European and Asian cultures, Georgia, situated at the intersection of these two continents, offers a unique mix of both worlds.

Georgia offers very affordable living costs, a so-called visa-free regime, low taxes for freelancers and low business registration costs, a modern banking system, minimal bureaucracy, and a free market-oriented economic policy. Discover more about why Georgia is a freelance-friendly business hub.

FAQs – Best Countries in Asia for Freelancers