{"name":"itsguido open dataset","license":"Free to reuse with attribution to itsguido. Every value carries its verification date and official source.","countries":{"turkey":{"payroll":{"year":2026,"verifiedDate":"21 Aug 2026","minWageGrossMonthly":33030,"sgkCeilingMonthly":297270,"sgkFloorMonthly":33030,"employeeSgkRate":0.14,"employeeUnemploymentRate":0.01,"employerSgkRate":0.2175,"employerUnemploymentRate":0.02,"treasuryIncentiveRate":0.02,"stampDutyRate":0.00759,"wageTaxBrackets":[{"upToAnnual":190000,"rate":0.15},{"upToAnnual":400000,"rate":0.2},{"upToAnnual":1500000,"rate":0.27},{"upToAnnual":5300000,"rate":0.35},{"upToAnnual":null,"rate":0.4}],"severanceCeilings":[{"amount":64948.77,"from":"2026-01-01","to":"2026-06-30"},{"amount":73729.87,"from":"2026-07-01","to":null}],"sources":[{"item":"2026 minimum wage: ₺33,030 gross / ₺28,075.50 net","source":"Ministry of Labour (CSGB), official announcement","url":"https://www.csgb.gov.tr/Media/gm2fekds/asgari-%C3%BCcret-2026.pdf"},{"item":"2026 wage income tax brackets (15% / 20% / 27% / 35% / 40%)","source":"Revenue Administration (GIB) General Communique, 2026 payroll parameters","url":"https://www.cottgroup.com/tr/mevzuat/item/2026-yili-icin-bordrodaki-yasal-kesintiler"},{"item":"SGK ceiling raised to 9x minimum wage; employer MYO share 12%; incentive points","source":"Law 7566, Official Gazette No. 33112 (19 Dec 2025)","url":"https://www.cottgroup.com/tr/mevzuat/item/sgk-prim-artis-oranlari-ve-tavan-guncellemesini-iceren-7566-sayili-kanun-resmi-gazetede-yayimlandi"},{"item":"2026 premium rates and earnings floor/ceiling table","source":"Alomaliye, 2026 SGK premium guide","url":"https://www.alomaliye.com/2026/07/29/sgk-primleri-rehberi-2026/"},{"item":"Severance ceiling ₺73,729.87 for 1 Jul to 31 Dec 2026","source":"Treasury and Finance Ministry Circular No. 5","url":"https://www.alomaliye.com/2026/07/03/2026-ii-donem-kidem-tazminati-tavani-aciklandi/"},{"item":"Stamp duty 0.759% and minimum wage exemption mechanics","source":"Law 7349 (2022), income tax code art. 23/18","url":"https://www.cottgroup.com/tr/mevzuat/item/2026-yili-icin-bordrodaki-yasal-kesintiler"}],"notes":["No mid-year minimum wage revision was made in 2026, so a single parameter period covers the full year.","The Treasury incentive shown is the 2-point discount available to non-manufacturing employers in 2026; manufacturing workplaces keep a 5-point discount through 31 Dec 2026.","All premiums, employee and employer alike, are computed on the earnings base capped at the monthly ceiling; pay above the ceiling carries no premium.","Severance pay is income-tax exempt up to the ceiling but subject to stamp duty; severance accrual is not included in the employer cost shown here."]},"workPermit":{"verifiedDate":"21 Aug 2026","minPaidInCapitalTRY":500000,"minAnnualNetSalesTRY":80000000,"minAnnualExportsUSD":150000,"turkishEmployeesPerForeigner":5,"feeOneYearPermitTRY":12575,"feeCardTRY":964,"sources":[{"item":"Employer evaluation criteria (capital, sales, exports, 5:1 ratio)","source":"Ministry of Labour (CSGB), International Labour Directorate criteria","url":"https://www.csgb.gov.tr/uigm"},{"item":"2026 work permit fee: ₺12,575 for one year, plus ₺964 card fee","source":"Fees Law General Communique No. 98, Official Gazette No. 33124 (31 Dec 2025)"},{"item":"Work permit framework","source":"International Labour Law No. 6735"}],"notes":["The financial tests are alternatives: paid-in capital, net sales or exports. Meeting any one of them satisfies the financial criterion.","Certain workplaces are exempt from some criteria: liaison offices, sectors with special arrangements, and foreign shareholders above set thresholds follow their own rules.","A foreign partner who owns at least 20% of the company with capital of at least ₺500,000 falls under partner-specific criteria instead.","Fees scale with permit duration; the figures here are the standard one-year application."]},"rentCap":{"verifiedDate":"22 Aug 2026","nextAnnouncement":"3 September 2026, 10:00: the TUIK August bulletin sets the cap for September renewals","series":[{"month":"2025-07","ratePercent":41.13},{"month":"2025-08","ratePercent":39.62},{"month":"2025-09","ratePercent":38.36},{"month":"2025-10","ratePercent":37.15},{"month":"2025-11","ratePercent":35.91},{"month":"2025-12","ratePercent":34.88},{"month":"2026-01","ratePercent":33.98},{"month":"2026-02","ratePercent":33.39},{"month":"2026-03","ratePercent":32.82},{"month":"2026-04","ratePercent":32.43},{"month":"2026-05","ratePercent":32.24},{"month":"2026-06","ratePercent":32.03},{"month":"2026-07","ratePercent":31.9}],"sources":[{"item":"CPI twelve-month averages, monthly series","source":"TUIK Consumer Price Index bulletins","url":"https://www.tuik.gov.tr/"},{"item":"The cap rule for renewals","source":"Code of Obligations (Law 6098), art. 344"},{"item":"Expiry of the temporary 25% residential cap on 1 July 2024","source":"Law 7409 temporary art. 1, not extended"}]},"freelancer":{"year":2026,"verifiedDate":"22 Aug 2026","generalTaxBrackets":[{"upToAnnual":190000,"rate":0.15},{"upToAnnual":400000,"rate":0.2},{"upToAnnual":1000000,"rate":0.27},{"upToAnnual":5300000,"rate":0.35},{"upToAnnual":null,"rate":0.4}],"bagkur":{"rate":0.3575,"discountedRate":0.3075,"minBaseMonthly":33030,"maxBaseMonthly":297270},"exportDeductionRate":1,"youngEntrepreneurExemption":400000,"fixedStampAnnualReturn":1189.5,"fixedStampQuarterlyReturn":791,"quarterlyReturnCount":4},"formation":{"verifiedDate":"22 Aug 2026","minCapitalTRY":50000,"notaryAndRegistryTRY":{"low":16500,"high":28000},"competitionAuthorityRate":0.0004,"otherOneTimeTRY":{"low":11500,"high":24000},"totalFormationTRY":{"low":25000,"high":60000},"accountingMonthlyTRY":{"low":8000,"high":15000},"payrollPerEmployeeTRY":{"low":300,"high":800},"timeline":"registry approval in 1-3 business days in practice; realistically 10-15 calendar days to fully operational","sources":[{"item":"Minimum capital TRY 50,000 (some 2026 blogs wrongly say 100,000)","source":"Trade Ministry, Decree 7887","url":"https://icticaret.ticaret.gov.tr/haberler/anonim-ve-limited-sirketlerde-asgari-sermaye-tutarlari-artirilmistir"},{"item":"2026 accounting tariff floor TRY 7,985/month; formation service TRY 9,090","source":"TURMOB 2026 minimum tariff, Official Gazette 33110 (17 Dec 2025)"},{"item":"Competition Authority levy 0.04% of capital","source":"Rekabet Kurumu","url":"https://www.rekabet.gov.tr/tr/Sayfa/Kurumsal/on-binde-dort-paya-iliskin-bilgi"}],"notes":["The minimum capital does not have to be blocked at formation; it is payable within 24 months of registration.","Accounting fees below the TURMOB tariff floor carry disciplinary sanctions, so quotes under TRY 8,000/month are not sustainable.","Istanbul pricing runs above these bands; small towns below."]},"residencePermit":{"verifiedDate":"22 Aug 2026","cardFeeTRY":964,"tryTariff":{"firstMonthMinTRY":653.7,"firstMonthMaxTRY":3359.9,"perMonthTRY":2232.3,"examples":"Serbia, Norway, Fiji"},"groups":[{"key":"g1","label":"Group 1 (~158 countries)","firstMonthUSD":25,"perMonthUSD":5,"examples":"USA, UK, Germany, France, Netherlands, India, China, Iran"},{"key":"g2","label":"Group 2","firstMonthUSD":14,"perMonthUSD":3.5,"examples":"Albania, Philippines, Israel, Japan"},{"key":"g3","label":"Group 3","firstMonthUSD":9,"perMonthUSD":2.5,"examples":"Belgium, Spain, Kuwait, Singapore, Jordan, Malta"},{"key":"g4","label":"Group 4","firstMonthUSD":7,"perMonthUSD":1.5,"examples":"Russia, South Korea, Ethiopia, Hong Kong"},{"key":"g5","label":"Group 5","firstMonthUSD":5,"perMonthUSD":0.5,"examples":"Morocco, Iraq, Egypt, Tunisia"}],"exemptNationalities":"Czechia, Denmark, Ireland, Kosovo, Nepal, Sri Lanka, Syria, Turkmenistan, Northern Cyprus, Palestine","notes":["Students at Turkish institutions and long-term permit applicants are exempt from the harc regardless of nationality; the card fee still applies.","Children under 18 pay half the harc.","No nationality is exempt from the TRY 964 card fee.","Temporary protection holders receive a free ID document instead of a fee-bearing permit card."],"sources":[{"item":"2026 card fee and TRY tariff; exempt nationality list","source":"Goc Idaresi (Presidency of Migration Management)","url":"https://www.goc.gov.tr/belge-bedeli-ve-harc-miktari"},{"item":"29-30 Apr 2026 fee hike reversal; prior structure until 1 Jan 2027","source":"Goc Idaresi announcement, 30 Apr 2026","url":"https://www.goc.gov.tr/ikamet-izni-harc-tutarlari-hakkinda"},{"item":"Fee mechanics and month rounding","source":"Fees Law No. 492, Tariff No. 6"}]},"usLlc":{"verifiedDate":"22 Aug 2026","stateAnnualUSD":{"wyoming":60,"newMexico":0},"registeredAgentUSD":{"low":35,"high":150},"filingPreparerUSD":{"low":300,"high":800},"formationOneTimeUSD":{"low":100,"high":500},"penalty5472USD":25000,"stripeCardRate":0.029,"notes":["US federal income tax is zero when the work is performed from Turkey with no US office, employees or dependent agent; the Form 5472 + pro forma 1120 filing stays mandatory every year with a $25,000 penalty for missing it.","Since the FinCEN final rule of 14 Aug 2026, US-formed LLCs file no beneficial ownership report even with foreign owners.","Turkey taxes the LLC's distributed profits as foreign dividends at the full progressive scale, with no export deduction and nothing to credit; leaving profits in the LLC is deferral with compliance risk, not a tax rate.","An LLC run entirely from Turkey risks recharacterization as Turkish-managed (25% corporate tax plus dividend withholding); practitioner warnings are explicit.","Stripe does not serve Turkey directly; PayPal left in 2016; Wise stopped serving Turkey residents in 2023. Payoneer and bank wires remain the sole-proprietor rails, and the export deduction anyway requires bringing the money home."],"sources":[{"item":"Zero US tax without US-performed work; 5472 mechanics and penalty","source":"IRS sourcing rules and Form 5472 instructions"},{"item":"BOI reporting permanently dropped for US entities","source":"FinCEN final rule, effective 14 Aug 2026"},{"item":"Turkish treatment of LLC distributions as dividends; export deduction inapplicable","source":"Turkish CPA guidance (evrenozmen, alomaliye, PwC TR commentary)"},{"item":"Stripe country list (Turkey absent); PayPal exit 2016; Wise Turkey restrictions since May 2023","source":"stripe.com/global; Wise help center"}]},"eor":{"meta":{"verifiedDate":"22 Aug 2026"},"providers":[{"key":"deel","name":"Deel","monthlyFeeUSD":599,"annualFeeUSD":null,"feeNotes":"Published $599/mo headline. Deel's own Turkey page quotes an annual fee equal to about $496/mo; treat that as its calculator output, not a guaranteed quote. Fee includes onboarding, contracts, payroll and tax filings, benefits administration.","depositPolicy":"1-1.5x total monthly charges held as a refundable deposit per hire, invoiced before the start date.","requiresDeposit":true,"fxSpread":0.0125,"turkeyNotes":"Onboarding 1-3 business days. Note: Deel's Turkey blog still quotes 2025 statutory figures (minimum wage, severance cap), stale by a year.","sourceUrl":"https://www.deel.com/pricing/","fetchedDate":"22 Aug 2026"},{"key":"remote","name":"Remote","monthlyFeeUSD":699,"annualFeeUSD":599,"feeNotes":"$699/mo month-to-month; $599/mo on annual commitment (corroborated by four independent guides; confirm the toggle in checkout). No setup or offboarding fees.","depositPolicy":"The most deposit-light of the group: reserves collected only in rare, high-risk circumstances per Remote's published policy.","requiresDeposit":false,"fxSpread":0.0075,"turkeyNotes":"Turkey covered in the 90+ country EOR list; no Turkey-specific surcharge published. Uses a proprietary FX rate shown on invoices; the markup percent is not published.","sourceUrl":"https://remote.com/pricing","fetchedDate":"22 Aug 2026"},{"key":"oyster","name":"Oyster","monthlyFeeUSD":699,"annualFeeUSD":null,"feeNotes":"$699/mo published; annual discounts advertised without a published number, so none is assumed here. No extra charges for onboarding, HR consultations or offboarding.","depositPolicy":"Refundable deposit required to start; amount unpublished, reported at about one month of gross salary, returned ~30 days after offboarding.","requiresDeposit":true,"fxSpread":0.0125,"turkeyNotes":"48-hour onboarding claim for Turkey. Its Turkey guide still shows a wildly stale severance cap figure, another vendor page that rotted.","sourceUrl":"https://www.oysterhr.com/pricing","fetchedDate":"22 Aug 2026"},{"key":"multiplier","name":"Multiplier","monthlyFeeUSD":400,"annualFeeUSD":null,"feeNotes":"Reported $400/mo standard-market starting fee ($450-500 in complex jurisdictions; ~$250-300 at 50+ employees). Multiplier's site blocks automated fetching, so figures are corroborated across five independent 2026 guides; confirm in the sales process.","depositPolicy":"Reported at about one month of gross salary as refundable working capital; not confirmed on Multiplier's own pages.","requiresDeposit":true,"fxSpread":0.01,"turkeyNotes":"Turkey supported. No Turkey-specific pricing or onboarding time verifiable from its own pages.","sourceUrl":"https://www.usemultiplier.com/pricing","fetchedDate":"22 Aug 2026"},{"key":"rivermate","name":"Rivermate","monthlyFeeUSD":479,"annualFeeUSD":null,"feeNotes":"Published as a $319-$639/mo range varying by country and hire type; the midpoint $479 is shown here, so treat the number as indicative until quoted for Turkey.","depositPolicy":"Not disclosed anywhere on its pricing pages.","requiresDeposit":false,"fxSpread":null,"turkeyNotes":"Turkey guide is current on statutory numbers (22.5% employer cost, notice tiers). Onboarding claimed in days.","sourceUrl":"https://www.rivermate.com/pricing","fetchedDate":"22 Aug 2026"},{"key":"papaya","name":"Papaya Global","monthlyFeeUSD":650,"annualFeeUSD":null,"feeNotes":"List prices reported at $650/mo Full-Service ($770 Premium); Papaya's site blocks automated fetching, so figures are corroborated across independent guides. Enterprise-leaning.","depositPolicy":"Not disclosed publicly.","requiresDeposit":false,"fxSpread":null,"turkeyNotes":"Turkey supported through the global payroll platform.","sourceUrl":"https://www.papayaglobal.com/pricing/","fetchedDate":"22 Aug 2026"}]},"liveRates":{"usdTry":47.9662,"asOf":"2026-08-21","source":"TCMB daily indicative bulletin, ForexSelling"},"marketSeries":{"verifiedDate":"22 Aug 2026","depositWithholdingByMonth":[0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.05,0.075,0.075,0.075,0.075,0.075,0.075,0.1,0.1,0.1,0.15,0.15,0.15,0.15,0.15,0.175,0.175,0.175,0.175,0.175,0.175,0.175,0.175,0.175,0.175,0.175,0.175,0.175],"currentDepositWithholding":0.175,"withholdingNote":"the up-to-six-month bracket applied per period: 5% before May 2024, then 7.5%, 10%, 15%, and 17.5% since July 2025, extended through end-2026","months":["2021-01","2021-02","2021-03","2021-04","2021-05","2021-06","2021-07","2021-08","2021-09","2021-10","2021-11","2021-12","2022-01","2022-02","2022-03","2022-04","2022-05","2022-06","2022-07","2022-08","2022-09","2022-10","2022-11","2022-12","2023-01","2023-02","2023-03","2023-04","2023-05","2023-06","2023-07","2023-08","2023-09","2023-10","2023-11","2023-12","2024-01","2024-02","2024-03","2024-04","2024-05","2024-06","2024-07","2024-08","2024-09","2024-10","2024-11","2024-12","2025-01","2025-02","2025-03","2025-04","2025-05","2025-06","2025-07","2025-08","2025-09","2025-10","2025-11","2025-12","2026-01","2026-02","2026-03","2026-04","2026-05","2026-06","2026-07"],"usdTry":[7.3348,7.3841,8.3408,8.2459,8.5143,8.6959,8.429,8.3192,8.8945,9.4984,12.962,13.353,13.4257,13.8535,14.6635,14.8118,16.4171,16.6914,17.9261,18.2031,18.5521,18.625,18.653,18.732,18.8216,18.8986,19.1878,19.4618,20.7005,25.8696,26.9808,26.7138,27.426,28.2874,28.8728,29.4913,30.3497,31.2159,32.3436,32.3673,32.1918,32.8853,33.1431,33.9844,34.1825,34.2403,34.6417,35.3438,35.8274,36.4467,37.8337,38.4375,39.1329,39.8124,40.5858,41.0178,41.5816,41.9677,42.431,42.9229,43.4195,43.8789,44.4761,45.0502,45.7134,46.6586,47.4305],"gramGoldTry":[439.52,413.76,453.48,468.62,520.09,492.94,494.78,485.42,498.38,548.23,751.96,775.27,774.91,850.65,915.61,910.18,970.51,975.08,1010.55,1004.22,997.14,981.45,1051.59,1092.33,1164.21,1108.63,1221.28,1240.5,1307.38,1599.33,1709.45,1668.18,1649.34,1816.1,1889.47,1970.67,2003.49,2055.45,2302.64,2400.74,2430.42,2464.43,2585.41,2751.34,2890.3,3009.89,2952.62,2964.8,3239.14,3321.49,3736.24,4080.65,4123.66,4207.93,4304.55,4522.2,5113.97,5412.69,5717.38,6027.58,6954.51,7367.3,6589.66,6679.07,6622.78,6039.51,6140.27],"bist100":[1473.5,1471.4,1391.7,1397.8,1420.5,1356.3,1392.9,1472.1,1406.4,1522,1809.7,1857.7,2003.2,1946.2,2233.3,2430.6,2547.1,2405.4,2592.4,3171.2,3180,3979,4977.6,5509.2,4976.6,5237.3,4812.9,4617.9,4886.9,5759.1,7217,7917.9,8334.9,7514.1,7948.6,7470.2,8496.7,9193.7,9142.4,10045.7,10400.5,10647.9,10638.6,9833.2,9665.8,8863.9,9652,9830.6,10004.4,9658.7,9659.5,9078.4,9019.6,9948.5,10743.2,11288.1,11012.1,10971.5,10898.7,11261.5,13838.3,13717.8,12791,14442.6,13662.8,14121.8,13458.1],"cpiIndex":[513.3,517.96,523.53,532.32,537.05,547.48,557.36,563.6,570.66,584.32,604.84,686.95,763.23,799.93,843.64,904.79,931.76,977.9,1001.03,1015.65,1046.89,1084,1115.26,1128.45,1203.48,1241.33,1269.75,1300.04,1300.6,1351.59,1479.84,1614.31,1691.04,1749.11,1806.5,1859.38,1984.02,2073.88,2139.47,2207.5,2281.85,2319.29,2394.1,2453.34,2526.16,2598.91,2657.23,2684.55,2819.65,2883.75,2954.69,3043.23,3089.74,3132.17,3196.66,3261.72,3367.22,3453.09,3482.96,3513.87,3683.83,3793.05,3866.74,4028.47,4097.55,4137.88,4211.73],"depositRateAnnualPercent":[17.536,17.345,17.9475,18.884,17.9725,18.81,18.154,17.9025,19.12,16.438,14.5675,16.344,19.1,18.32,16.8975,17.032,16.9475,16.9275,17.452,17.4975,16.648,15.92,14.47,15.962,13.8075,12.54,13.594,13.74,12.555,22.418,21.6875,20.705,31.76,34.505,40.4725,41.422,42.2,42.8075,43.724,47.9675,50.034,49.5275,50.755,53.266,52.465,48.51,50.342,49.4625,45.806,45.7375,44.0525,49.6525,50.954,48.3925,47.85,44.804,41.8975,42.702,42.91,42.17,41.09,40.91,42.545,43.6925,43.182,46.125,43.66],"sources":["TCMB daily indicative FX bulletins: https://www.tcmb.gov.tr/kurlar/ (XML archive, USD ForexSelling)","LBMA Gold Price PM fix official archive: https://prices.lbma.org.uk/json/gold_pm.json","Yahoo Finance XU100.IS daily history (BIST 100 close): https://query1.finance.yahoo.com/v8/finance/chart/XU100.IS","TUIK TUFE 2003=100 index table (republished): https://www.hakedis.org/endeksler/tuketici-fiyat-genel-endeksi-ve-degisim-oranlari-2003","TUIK TUFE 2025=100 index table (for 2026 chaining): https://www.hakedis.org/endeksler/tuketici-fiyat-genel-endeksi-ve-degisim-oranlari-2025","TCMB EVDS series TP.TRY.MT04, data group bie_mt100h (Interest Rates on Deposits, Weekly Flow, Weighted Average): https://www.tcmb.gov.tr/wps/wcm/connect/EN/TCMB+EN/Main+Menu/Statistics/Interest+Rate+Statistics/Weekly/Interest+Rates+on+Deposits+Weekly+Flow/ via https://evds3.tcmb.gov.tr","Stopaj current regime and extension to 2026-12-31 (CBK 10041 and 11444): https://www.yontemymm.com.tr/mali-aciklamalar/2026-041-tl-mevduat-hesaplarinda-uygulanan-stopaj-oranlarinin-suresi-uzatildi and https://www.grantthornton.com.tr/vergi-sirkuleri/2025-vergi-sirkuleri/mevduat-faizi-ve-yatirim-fonlarinda-stopaj-artisi/","Stopaj 2024-2025 decree timeline (CBK 8434, 8775, 9075, 9487): https://www.pwc.com.tr/tr/sektorler/bankacilik-sermaye-piyasalari/bultenler/2024/gvk-gecici-67nci-madde-uyarinca-uygulanan-stopaj-oranlarinda-degisiklikler1.html and https://t24.com.tr/yazarlar/murat-bati/haram-faizin-stopajli-vergisi,50665"]}},"georgia":{"verifiedDate":"22 Aug 2026","pitRate":0.2,"pension":{"employeeRate":0.02,"employerRate":0.02},"smallBusiness":{"rate":0.01,"thresholdGEL":500000,"aboveThresholdRate":0.03,"vatThresholdGEL":100000},"gelPerUsd":2.6125,"gelPerUsdAsOf":"22 Aug 2026","sources":[{"item":"Flat 20% PIT; small business 1%/3% regime","source":"PwC Worldwide Tax Summaries, Georgia (reviewed Jan 2026)","url":"https://taxsummaries.pwc.com/georgia/individual/taxes-on-personal-income"},{"item":"Funded pension 2+2+2, coverage and no-cap rules","source":"Law of Georgia on Funded Pension","url":"https://matsne.gov.ge/en/document/view/4280127"},{"item":"Pension-before-tax ordering (0.784 net coefficient)","source":"Georgian payroll practice, confirmed against accounting software documentation and worked payroll calculators"},{"item":"Small Business Status mechanics and prohibited activities","source":"Government Decree No. 415; Revenue Service guidance"},{"item":"Small Business Status effective from the application date","source":"Special tax regime amendments in force 7 Mar 2026"},{"item":"GEL/USD official rate","source":"National Bank of Georgia","url":"https://nbg.gov.ge/en"}],"notes":["Georgia levies no social security beyond the funded pension: no unemployment, health or other employer charges.","Since 7 March 2026, Small Business Status takes effect on the day the application is submitted, not the following month.","Employment-like work for a single client who directs it like an employer can be reclassified out of the 1% regime to 20% income tax.","The status survives one year above the 500,000 GEL threshold (excess taxed at 3%); two consecutive years above it revoke the status from 1 January of the third year."]},"serbia":{"verifiedDate":"22 Aug 2026","pitRate":0.1,"nonTaxableMonthlyRSD":34221,"employeeSocialRate":0.199,"employerSocialRate":0.1515,"socialBaseMinMonthlyRSD":51297,"socialBaseMaxMonthlyRSD":732820,"rsdPerUsd":100.38,"rsdPerUsdAsOf":"22 Aug 2026","sources":[{"item":"Contribution rates 19.9% employee / 15.15% employer; 10% salary tax","source":"PwC Worldwide Tax Summaries, Serbia","url":"https://taxsummaries.pwc.com/serbia/individual/other-taxes"},{"item":"2026 non-taxable amount RSD 34,221 and base bounds 51,297 / 732,820","source":"Official Gazette RS 112/2025 (20 Dec 2025)"}],"notes":["The contribution base is clamped monthly between the minimum and maximum for both sides; the salary tax has no cap.","The non-taxable amount applies in full for full-time employment."]},"kazakhstan":{"verifiedDate":"22 Aug 2026","mzpKZT":85000,"mrpKZT":4325,"opvRate":0.1,"opvCapMonthlyKZT":4250000,"vosmsRate":0.02,"vosmsCapMonthlyKZT":1700000,"standardDeductionMonthlyKZT":129750,"ipnLowRate":0.1,"ipnHighRate":0.15,"ipnBracketMonthlyKZT":3063541.67,"socialTaxRate":0.06,"soRate":0.05,"soBaseMinMonthlyKZT":85000,"soBaseMaxMonthlyKZT":595000,"oosmsRate":0.03,"oosmsCapMonthlyKZT":3400000,"opvrRate":0.035,"opvrCapMonthlyKZT":4250000,"kztPerUsd":458.22,"kztPerUsdAsOf":"22 Aug 2026","sources":[{"item":"New Tax Code rates, deduction and caps","source":"PwC Worldwide Tax Summaries, Kazakhstan; EY 2026 alerts","url":"https://taxsummaries.pwc.com/kazakhstan/individual/other-taxes"},{"item":"2026 MZP 85,000 and MRP 4,325","source":"2026-2028 budget law"}],"notes":["Social tax fell from 11% to 6% and is no longer reduced by social contributions.","The employer pension ramp (OPVR) is 3.5% in 2026, rising to 5% by 2028, and applies to employees born in 1975 or later.","The income tax bracket is annual (8,500 MRP); this engine applies its monthly equivalent."]},"uae":{"verifiedDate":"22 Aug 2026","expatIncomeTaxRate":0,"visaPackageAED":{"low":3500,"high":7000,"defaultValue":4500},"healthInsuranceAnnualAED":{"low":725,"high":10000,"defaultValue":725},"gratuityDaysFirstFiveYears":21,"gratuityDaysAfterFiveYears":30,"gratuityCapMonthsOfWage":24,"defaultBasicShare":0.6,"aedPerUsd":3.6725,"aedPerUsdAsOf":"22 Aug 2026 (peg)","sources":[{"item":"Gratuity rule, Federal Decree-Law 33/2021","source":"UAE labour law, confirmed across current guides"},{"item":"Visa package and mandatory health insurance ranges, Dubai mainland","source":"MOHRE guidance and 2026 Dubai formation-firm fee guides"}],"notes":["Employees keep their full gross salary; the small ILOE unemployment premium (AED 60-120/year) is employee-paid.","Figures assume Dubai mainland; free zones differ slightly, and DIFC replaces gratuity with the funded DEWS plan at the same rates.","Typical packages split salary into basic plus allowances; gratuity follows only the basic part."]}},"bankingMatrix":{"verifiedDate":"22 Aug 2026","countries":["Turkey","Georgia","Serbia","UAE","USA","UK","Germany","Spain","Portugal","Kazakhstan"],"notes":"Method and freshness: all rows built from an Aug 2026 web-search pass over 2026-dated guides, law-firm pages, and (where possible) official bank/provider pages. Strongest-sourced rows: Mercury (official support pages), N26 (official availability page), Sabadell Key Account (bank's own blog), Kaspi (guide updated Mar 2026), Chase (bank's own education page). Weakest rows are flagged in sourceNote: Barclays International fee detail, Millennium BCP fee/deposit, HSBC UAE - verify on bank pages before relying.\n\nKey reality checks: (1) Branch discretion dominates in Turkey and Serbia - the same bank can say yes at one branch and no at another; state banks (Ziraat, VakifBank) are the Turkish route, private banks now mostly refuse non-residents. (2) UAE is in-person only, savings-accounts-only for non-residents, with real minimum balances (AED 25k-100k standard). (3) Kazakhstan tightened hard: IIN is in-person-only since Feb 2024, remote onboarding for non-residents ended by 2026, Halyk requires a residence permit; the AIFC eResidency + Freedom Bank route is the only partial workaround. (4) Germany and the UK effectively refuse true non-residents at domestic retail banks - the routes are N26/EEA fintechs (Germany, but EEA residency still required) and HSBC Expat/Barclays International offshore arms (UK, £50k-100k minimums). (5) US retail banks all require an in-person visit plus a US address; the genuinely remote routes are Mercury (US entity required) and Wise/Payoneer USD details. (6) Georgia and Serbia are the friendliest traditional-bank jurisdictions on the list, though Georgia's fully-remote window has narrowed to POA/agent flows.\n\nFintech availability by residency (Aug 2026): Wise balances - supported for residents of ~90+ countries including Georgia, US, UK, EEA, UAE-adjacent Gulf states, but NOT Turkey, Serbia, Kazakhstan (list taken from a mirror of Wise's help page - reverify on wise.com). Revolut - EEA, UK, US, AU, NZ, SG, CH, JP, BR, MX (Jan 2026); not TR, RS, GE, KZ; UAE status conflicting between sources (licensed vs live) - flagged in the UAE fintech row. N26 - ~24 European countries, residence required, no Anmeldung needed in Germany. Payoneer - near-universal (190+ countries), receiving-account model only. Mercury - nationality-agnostic except sanctioned-country owners; requires a US LLC/C-Corp + EIN.\n\nCurrency context (Aug 2026): AED pegged 3.6725/USD; TRY 30,000 ~ US$650-750 at 2026 rates (inflating - recheck TRY figures at use time); GEL ~2.7/USD.","rows":[{"country":"Turkey","institution":"Ziraat Bankasi","kind":"bank","nonResidentCanOpen":"yes - conditional: no residence permit needed, but a Turkish tax number (vergi kimlik no) is mandatory; branch-level discretion and nationality screening apply","remoteOpening":"no - in-branch; some intermediaries arrange opening via notarized POA","minDepositOrBalance":"~TRY 30,000 (~US$625) initial deposit commonly requested from non-residents","monthlyFee":"typically TRY 0 maintenance on standard accounts; card/SMS fees apply","requirements":"Passport, Turkish tax number (free at tax office or online at ivd.gib.gov.tr for some nationalities), proof of address, TR phone number","sourceNote":"2026 foreigner-banking guides (RestProperty, Ideal&Partners) + Ziraat-focused intermediary page (maira-consult); searched Aug 2026. Consistently named the most non-resident-friendly Turkish bank"},{"country":"Turkey","institution":"VakifBank","kind":"bank","nonResidentCanOpen":"yes - conditional: passport + tax number usually sufficient, but branch discretion; policies vary between branches of the same bank","remoteOpening":"no - in-branch","minDepositOrBalance":"none fixed; some branches ask for US$2,000-5,000 deposit (sometimes temporarily blocked) from non-residents","monthlyFee":"low/none on standard accounts; confirm per package","requirements":"Passport, Turkish tax number, proof of address; large network, full SWIFT support","sourceNote":"2026 expat guides (Sadaret Law, splawistanbul); Aug 2026 search. Advice from multiple sources: try several branches if one refuses"},{"country":"Turkey","institution":"Is Bankasi / Garanti BBVA (typical private banks)","kind":"bank","nonResidentCanOpen":"mostly no - since 2025-26 KYC/AML tightening they usually refuse non-residents without a work/student residence permit unless substantial deposits are placed","remoteOpening":"no","minDepositOrBalance":"high informal thresholds when they open at all","monthlyFee":"n/a","requirements":"Residence permit typically demanded; passport + tax number alone is routinely refused","sourceNote":"2026 Turkish law-firm guides (Karanfiloglu, CR Partners, Kaymaz) all report private banks tightened; Aug 2026. State banks (Ziraat, VakifBank, Halkbank) remain the realistic route"},{"country":"Turkey","institution":"Wise / Revolut / Payoneer (fintech route)","kind":"fintech","nonResidentCanOpen":"no TRY route exists: Revolut is not available in Turkey at all; Wise serves Turkey residents for transfers but offers no TRY balance/IBAN; Payoneer works for Turkish residents receiving USD/EUR","remoteOpening":"yes (Wise/Payoneer signup remote for Turkey residents)","minDepositOrBalance":"none","monthlyFee":"none (per-transfer fees; Payoneer receiving 1-3%)","requirements":"ID + selfie; note this route serves Turkey RESIDENTS getting foreign-currency access - it does not give a foreigner a Turkish account","sourceNote":"Cenoa comparison + Revolut supported-country lists (investingintheweb, datawallet), Aug 2026"},{"country":"Georgia","institution":"Bank of Georgia (incl. SOLO premium)","kind":"bank","nonResidentCanOpen":"yes - one of the most non-resident-friendly jurisdictions, but enhanced KYC/source-of-funds questionnaire since 2023; refusal risk for some nationalities (esp. RU/BY without local ties)","remoteOpening":"partial - remote via notarized POA sent to Tbilisi (agent-assisted, 50-200 GEL service fee); fully hands-off opening has narrowed by 2026; in-person is smoother","minDepositOrBalance":"none mandatory for standard; SOLO premium tier expects meaningful deposits","monthlyFee":"~GEL 2-10/mo standard (~US$0.55) + GEL 10 opening fee; SOLO tier ~GEL 22/mo (SOLO tier, GEL 220/yr prepaid)","requirements":"Passport, source-of-funds questionnaire, Georgian phone number helpful; multi-currency GEL/USD/EUR standard","sourceNote":"easyglobalbanking + gegidze 2026 guides, agency pages (pbservices.ge, veridia.ge); Aug 2026"},{"country":"Georgia","institution":"TBC Bank (incl. TBC Concept)","kind":"bank","nonResidentCanOpen":"yes - same regime as Bank of Georgia; Concept is the premium non-resident tier","remoteOpening":"partial - POA-based remote opening possible; regulator permits remote onboarding with POA","minDepositOrBalance":"none mandatory standard; Concept expects balances","monthlyFee":"comparable to BoG (~GEL 1.5-2/mo standard; Concept tier fee higher)","requirements":"Passport, source-of-funds; compliance interviews possible for non-residents","sourceNote":"Same 2026 sources (gegidze, taxters, angels-investment); Aug 2026"},{"country":"Georgia","institution":"Wise","kind":"fintech","nonResidentCanOpen":"yes for Georgia residents - Georgia IS on Wise's balance-supported country list (rare for the region); gives multi-currency balances + USD/EUR/GBP details, no GEL balance","remoteOpening":"yes - fully remote app onboarding","minDepositOrBalance":"none","monthlyFee":"none (conversion ~0.3-2% per transfer)","requirements":"Passport/ID + selfie, Georgian address","sourceNote":"Wise balance-country list via aggregator mirror (grokipedia/wise help) - verify on wise.com before relying; Aug 2026"},{"country":"Georgia","institution":"Payoneer","kind":"fintech","nonResidentCanOpen":"yes for Georgia residents","remoteOpening":"yes","minDepositOrBalance":"none","monthlyFee":"$0 monthly; receiving 1-3%, annual inactivity fee if dormant","requirements":"ID; provides USD/EUR/GBP receiving accounts","sourceNote":"Payoneer supported-country lists; Aug 2026"},{"country":"Serbia","institution":"Banca Intesa Beograd","kind":"bank","nonResidentCanOpen":"yes - NBS framework explicitly allows non-resident accounts for individuals regardless of citizenship","remoteOpening":"partial - POA opening accepted, but EU-parent banks may insist on in-person KYC for new clients; 1-3 business days with complete docs","minDepositOrBalance":"none typical","monthlyFee":"low (package-dependent, roughly €0-3/mo); confirm current tariff","requirements":"Passport, foreign address, ID number; sometimes Serbian tax ID and proof of source of funds; RSD + EUR/USD/CHF/GBP accounts available","sourceNote":"Zunic Law 2026 + official welcometoserbia.gov.rs page; Aug 2026. Serbia is notably non-resident-friendly (and non-CRS as of recent reports)"},{"country":"Serbia","institution":"Raiffeisen banka Srbija","kind":"bank","nonResidentCanOpen":"yes - conditional on standard KYC; flexible packages for foreigners","remoteOpening":"partial - POA possible; in-person preferred","minDepositOrBalance":"none typical","monthlyFee":"package fee applies (order of €2-5/mo); confirm","requirements":"Passport, address, source of funds on request","sourceNote":"Relocation Serbia 2026 bank comparison + Injac Attorneys; Aug 2026"},{"country":"Serbia","institution":"OTP banka / UniCredit Srbija","kind":"bank","nonResidentCanOpen":"yes - both process non-resident requests; UniCredit noted for fast processing, OTP for good mobile app","remoteOpening":"partial - POA route; some require branch visit","minDepositOrBalance":"none typical","monthlyFee":"low package fees; confirm per bank","requirements":"Passport, foreign address, possibly Serbian TIN","sourceNote":"Relocation Serbia + Zunic Law 2026; Aug 2026"},{"country":"Serbia","institution":"Payoneer (Wise/Revolut NOT available)","kind":"fintech","nonResidentCanOpen":"Payoneer: yes for Serbia residents. Wise balances and Revolut are NOT offered to Serbia residents as of Aug 2026","remoteOpening":"yes (Payoneer)","minDepositOrBalance":"none","monthlyFee":"$0 monthly; receiving 1-3%","requirements":"ID; USD/EUR/GBP receiving accounts - the standard freelancer route in Serbia","sourceNote":"Wise/Revolut supported-country lists (Serbia absent from both); Payoneer country list; Aug 2026"},{"country":"UAE","institution":"Emirates NBD","kind":"bank","nonResidentCanOpen":"yes - conditional: savings account only (current account/chequebook requires UAE residence visa)","remoteOpening":"no - must enter UAE on tourist/visit visa and sign in branch","minDepositOrBalance":"AED 3,000-50,000 minimum balance depending on tier (~US$820-13,600)","monthlyFee":"fall-below fee if under minimum (typically AED 25-100/mo); confirm current schedule","requirements":"Passport + UAE entry stamp, proof of home address, 3-6 months bank statements / source of funds, sometimes reference letter","sourceNote":"uaeexperthub + easyglobalbanking 2026 non-resident guides; Aug 2026"},{"country":"UAE","institution":"Mashreq Bank","kind":"bank","nonResidentCanOpen":"yes - conditional: savings only; entry-level from AED 10,000 (~US$2,700), priority tier AED 100,000+","remoteOpening":"no - in-person","minDepositOrBalance":"AED 10,000 to AED 100,000+ by tier","monthlyFee":"fall-below fees apply below tier minimum","requirements":"Passport + entry stamp, home-country statements, source of funds","sourceNote":"uaeexperthub 2026 'which banks still allow it' review; Aug 2026"},{"country":"UAE","institution":"FAB / ADCB / RAKBANK","kind":"bank","nonResidentCanOpen":"yes - conditional: savings/fixed-deposit products for non-residents; market-standard maintained minimum AED 25,000-100,000 (~US$6,800-27,200); private tiers AED 250k-500k","remoteOpening":"no - in-person branch visit during a UAE stay","minDepositOrBalance":"AED 25,000-100,000 typical maintained minimum","monthlyFee":"fall-below fees; otherwise usually none","requirements":"Passport, entry stamp, address proof, bank statements, source of wealth narrative; approval discretionary","sourceNote":"2026 aggregate guides (globalinvestments, starstormuae, easyglobalbanking); Aug 2026"},{"country":"UAE","institution":"HSBC UAE","kind":"bank","nonResidentCanOpen":"conditional - realistic mainly via an existing HSBC Premier relationship (global Premier customers can be onboarded cross-border)","remoteOpening":"partial - cross-border referral for existing Premier clients; otherwise in-person","minDepositOrBalance":"Premier-level relationship balances (six figures AED)","monthlyFee":"none at Premier tier if criteria met","requirements":"Existing HSBC relationship, passport, proof of address/income","sourceNote":"Listed among non-resident-accepting banks in 2026 guides; details thinner - verify with HSBC UAE directly; Aug 2026"},{"country":"UAE","institution":"Wio / Liv / Revolut UAE (digital)","kind":"fintech","nonResidentCanOpen":"no - UAE digital banks (Wio, Liv) require an Emirates ID, i.e. residents only. Revolut UAE is resident-only in any case; as of Aug 2026 sources conflict on whether it is fully live (licensed per one report, 'live in newer markets' per another). Wise gives no AED IBAN to anyone","remoteOpening":"n/a for non-residents","minDepositOrBalance":"n/a","monthlyFee":"n/a","requirements":"Emirates ID = residence visa prerequisite","sourceNote":"uaeexperthub Wise/Revolut UAE review + Revolut country lists; conflicting launch reports flagged; Aug 2026"},{"country":"USA","institution":"Chase","kind":"bank","nonResidentCanOpen":"yes - conditional: non-residents accepted with ITIN (or SSN) and a US physical address; no purely foreign-profile opening","remoteOpening":"no - in-branch visit required in nearly all cases","minDepositOrBalance":"$0-25 opening deposit","monthlyFee":"$12/mo Total Checking unless waived (direct deposit or balance)","requirements":"Passport + second ID, ITIN, US address, in-person visit","sourceNote":"chase.com education page + Exiap/Wise how-to guides; Aug 2026"},{"country":"USA","institution":"Bank of America","kind":"bank","nonResidentCanOpen":"yes - conditional: explicit non-US-citizen program; ITIN-based, requires US physical address; must NOT be a US citizen or green-card holder for that program","remoteOpening":"no - branch enrollment explicitly required for ITIN-based accounts","minDepositOrBalance":"~$100 opening deposit","monthlyFee":"$12/mo Advantage Plus unless waived","requirements":"Passport, ITIN, US physical address, branch visit","sourceNote":"Grey/LetMeBank/aspire 2026 guides consistent on branch + US-address requirement; Aug 2026"},{"country":"USA","institution":"Mercury","kind":"fintech","nonResidentCanOpen":"yes - for non-US residents who own a US LLC or C-Corp (business account); founders in sanctioned/prohibited countries (Russia, Belarus, Iran, Cuba, N. Korea, Myanmar, Syria, Venezuela, Yemen, etc.) excluded","remoteOpening":"yes - fully remote, no US visit ever","minDepositOrBalance":"$0","monthlyFee":"$0 (FDIC-insured via partner banks; free domestic wires)","requirements":"US entity (Delaware/Wyoming LLC typical), EIN from IRS, passport for each 25%+ owner, real business presence/website","sourceNote":"Official mercury.com support pages (eligibility + prohibited countries) - strongest-sourced row; Aug 2026"},{"country":"USA","institution":"Wise (USD account details)","kind":"fintech","nonResidentCanOpen":"yes - residents of ~70 supported countries get USD ACH/routing + wire details remotely without any US presence; NOT available to residents of e.g. Kazakhstan, Serbia, Turkey (balances)","remoteOpening":"yes - fully remote","minDepositOrBalance":"none","monthlyFee":"none (conversion ~0.3-2%; small one-time fee for account details on personal plans)","requirements":"ID + selfie + proof of address in a supported country","sourceNote":"Wise supported-country list (verify current list on wise.com - mirrored source used); Aug 2026"},{"country":"USA","institution":"Payoneer (USD receiving)","kind":"fintech","nonResidentCanOpen":"yes - residents of 190+ countries incl. Turkey, Serbia, Georgia, Kazakhstan get US-based USD receiving details","remoteOpening":"yes","minDepositOrBalance":"none","monthlyFee":"$0 monthly; 1-3% receiving fees; ~$29.95/yr inactivity fee if dormant","requirements":"ID; best for marketplace/freelance income, not a full checking account","sourceNote":"Payoneer official pages + country lists; Aug 2026"},{"country":"UK","institution":"HSBC Expat (Jersey)","kind":"bank","nonResidentCanOpen":"yes - designed for non-UK residents in eligible countries","remoteOpening":"yes - remote application","minDepositOrBalance":"£50,000 deposit (or ~£100k+ annual salary) to qualify","monthlyFee":"£0 if criteria met","requirements":"Passport, proof of address, proof of wealth/income; note deposits protected only up to £50k under Jersey DCS, not UK FSCS","sourceNote":"Wise/globalinvestments 2026 non-resident UK guides; Aug 2026"},{"country":"UK","institution":"Barclays International (IoM/Jersey)","kind":"bank","nonResidentCanOpen":"yes - purpose-built expat banking, but effectively HNW-only: £100,000+ held or invested for main tiers","remoteOpening":"yes - remote application","minDepositOrBalance":"£100,000+","monthlyFee":"fee charged if balance falls below threshold (order of £40/quarter historically) - confirm current tariff","requirements":"Passport, address proof, source of wealth","sourceNote":"2026 guides (globalinvestments, cambridgecurrencies); fee detail not re-verified on bank page this round; Aug 2026"},{"country":"UK","institution":"UK high-street domestic accounts (Barclays UK, Lloyds, NatWest, Monzo, Starling)","kind":"bank","nonResidentCanOpen":"no - effectively refused: domestic current accounts require a UK residential address (and usually UK residency); neobanks Monzo/Starling are UK-resident-only","remoteOpening":"n/a","minDepositOrBalance":"n/a","monthlyFee":"n/a","requirements":"UK address + residency proof; non-residents are directed to the offshore/international arms above","sourceNote":"Consistent across osome/localpage/globalinvestments 2026 guides; Aug 2026"},{"country":"UK","institution":"Wise (GBP account details)","kind":"fintech","nonResidentCanOpen":"yes - the practical non-resident route: residents of ~70 countries get a GBP account number + sort code remotely","remoteOpening":"yes - fully remote","minDepositOrBalance":"none","monthlyFee":"none","requirements":"ID + selfie; e-money safeguarding, not FSCS","sourceNote":"Wise official help pages; Aug 2026"},{"country":"UK","institution":"Revolut","kind":"fintech","nonResidentCanOpen":"no for UK non-residents at the UK entity - Revolut UK (full UK banking licence granted Mar 2026) requires UK residency; residents of EEA/AU/NZ/SG/JP/BR/US/CH sign up via their home-country entity instead","remoteOpening":"yes (in your own country of residence)","minDepositOrBalance":"none","monthlyFee":"£0 standard tier","requirements":"Residency in a Revolut-supported country","sourceNote":"Revolut supported-country pages + 2026 licence reports (mappr/investingintheweb); Aug 2026"},{"country":"Germany","institution":"Deutsche Bank","kind":"bank","nonResidentCanOpen":"effectively no - requires German registered address (Anmeldung/Meldebescheinigung) and branch visit; true non-residents are turned away from retail accounts","remoteOpening":"no","minDepositOrBalance":"n/a","monthlyFee":"~€7/mo on standard packages (for residents)","requirements":"Meldebescheinigung, ID, often SCHUFA check","sourceNote":"2026 expat guides (living-in-germany, germanycompass, bankdaten.de); Aug 2026"},{"country":"Germany","institution":"Commerzbank / Sparkassen (typical branch banks)","kind":"bank","nonResidentCanOpen":"effectively no - same Anmeldung + branch requirement; no non-resident retail product","remoteOpening":"no","minDepositOrBalance":"n/a","monthlyFee":"n/a","requirements":"German registered address","sourceNote":"Same 2026 expat-guide cluster; Aug 2026"},{"country":"Germany","institution":"N26","kind":"fintech","nonResidentCanOpen":"conditional - no Anmeldung needed, but you MUST reside in one of ~24 supported European countries (DE, AT, FR, ES, IT, NL, PL, PT, CH, Nordics, Baltics...); citizens of 164+ countries eligible if resident there; US persons and true non-Europeans excluded","remoteOpening":"yes - video-ID, German IBAN in ~30 min","minDepositOrBalance":"€0","monthlyFee":"€0 standard tier","requirements":"Passport from accepted-document list, residential address in a supported country, smartphone","sourceNote":"Official N26 support availability page + nomadgate; strong source; Aug 2026"},{"country":"Germany","institution":"Revolut / bunq (EEA route)","kind":"fintech","nonResidentCanOpen":"conditional - EEA residency required (any EEA country); gives EUR IBAN (Revolut: LT or DE IBAN for German residents; bunq: NL/DE IBAN) without Anmeldung hurdles","remoteOpening":"yes - fully remote app onboarding","minDepositOrBalance":"€0","monthlyFee":"€0 standard (bunq paid tiers from ~€3-9/mo)","requirements":"EEA residential address + ID","sourceNote":"Revolut/bunq country pages via 2026 guides; Aug 2026"},{"country":"Spain","institution":"Banco Sabadell (Key Account)","kind":"bank","nonResidentCanOpen":"yes - flagship non-resident account; only requires legal age, valid ID, not on default list","remoteOpening":"partial - online start possible for some nationalities; ID verification, sometimes branch completion","minDepositOrBalance":"none","monthlyFee":"EUR 40/quarter standard; EUR 0 for the first 12 months under the current new-customer promo","requirements":"Passport, certificado de no residente (Spanish police certificate, €10.41, valid 2 yrs - bank can often obtain it for you), proof of foreign address","sourceNote":"Official bancsabadell.com blog page + waypointsur 2026 guide; Aug 2026"},{"country":"Spain","institution":"BBVA","kind":"bank","nonResidentCanOpen":"yes - conditional: standard non-resident account, expat-friendly, English support","remoteOpening":"no - branch visit typical for non-residents","minDepositOrBalance":"none","monthlyFee":"€10-25/mo range for non-resident accounts unless waived (fee-free with ~€600/mo inflow at several majors)","requirements":"Passport, certificado de no residente, proof of address abroad; NIE only needed once you become resident","sourceNote":"waypointsur + spainexpat 2026 comparisons; Aug 2026"},{"country":"Spain","institution":"CaixaBank (HolaBank)","kind":"bank","nonResidentCanOpen":"yes - conditional: HolaBank program targets internationals/non-residents","remoteOpening":"no - branch","minDepositOrBalance":"none","monthlyFee":"~€10-15/mo class unless package conditions met","requirements":"Passport, non-resident certificate, address proof","sourceNote":"2026 expat banking guides (idealista, spainexpat); Aug 2026"},{"country":"Spain","institution":"Wise / Revolut / N26 (EUR route)","kind":"fintech","nonResidentCanOpen":"yes - any SEPA EUR IBAN works for most Spanish purposes (rent, utilities); Wise open to ~70 residencies remotely; Revolut/N26 need EEA residency; Spain-resident sign-up trivial once you have an address","remoteOpening":"yes","minDepositOrBalance":"none","monthlyFee":"€0 standard tiers","requirements":"ID + supported residency; note some Spanish institutions still prefer a Spanish IBAN","sourceNote":"Provider country lists + 2026 Spain expat guides; Aug 2026"},{"country":"Portugal","institution":"Millennium BCP","kind":"bank","nonResidentCanOpen":"yes - the default non-resident choice; qualified non-residents accepted","remoteOpening":"yes - fully remote opening possible with NIF, incl. via intermediaries like Anchorless; the standard pre-arrival route","minDepositOrBalance":"small initial deposit may be required (order of €0-250; confirm)","monthlyFee":"~€5-7/mo typical unless waived - confirm current tariff","requirements":"Passport, Portuguese NIF (non-EU citizens need a fiscal representative to get one), proof of address <3 months, proof of income","sourceNote":"nomadgate + portugalist 2026 guides; fee not re-verified on bank page this round; Aug 2026"},{"country":"Portugal","institution":"Caixa Geral de Depositos","kind":"bank","nonResidentCanOpen":"yes - conditional: non-residents accepted in-branch with NIF","remoteOpening":"no - branch visit","minDepositOrBalance":"initial deposit commonly required (small)","monthlyFee":"standard maintenance fee unless package waives it","requirements":"Passport, NIF, address proof, income proof","sourceNote":"ourmanoverseas/globalcitizensolutions 2026; Aug 2026"},{"country":"Portugal","institution":"Novo Banco","kind":"bank","nonResidentCanOpen":"yes - conditional: accepts non-residents but NO remote opening; must be physically in Portugal","remoteOpening":"no","minDepositOrBalance":"per package","monthlyFee":"per package","requirements":"Passport, NIF, in-person visit","sourceNote":"nomadgate 2026 guide (explicit on no-remote); Aug 2026"},{"country":"Portugal","institution":"ActivoBank","kind":"bank","nonResidentCanOpen":"no - digital onboarding requires a Portuguese address and residency card; unsuitable pre-arrival despite being the popular fee-free bank for residents","remoteOpening":"n/a for non-residents","minDepositOrBalance":"n/a","monthlyFee":"€0 (residents)","requirements":"PT address + residency card","sourceNote":"moveabroadtoolkit/portugalist 2026; Aug 2026"},{"country":"Portugal","institution":"Wise / Revolut (EUR route)","kind":"fintech","nonResidentCanOpen":"yes - SEPA EUR IBAN covers most needs pre-arrival; Wise remote for ~70 residencies; Revolut needs supported residency; PT-resident signup easy after arrival","remoteOpening":"yes","minDepositOrBalance":"none","monthlyFee":"€0 standard","requirements":"ID + supported residency; note NIF-linked Portuguese IBAN still needed for some purposes (e.g. certain visa/utility flows)","sourceNote":"Provider lists + Portugal 2026 guides; Aug 2026"},{"country":"Kazakhstan","institution":"Kaspi Bank (Kaspi Gold)","kind":"bank","nonResidentCanOpen":"yes - conditional and in-person only: IIN (local tax number, obtainable only in person since Feb 2024), local SIM, document confirming legal basis of stay; card valid 12 months without residence permit","remoteOpening":"no - remote onboarding for non-residents shut down across all major KZ banks by 2026","minDepositOrBalance":"none","monthlyFee":"none on Kaspi Gold","requirements":"Passport, IIN from Public Service Center, Kazakh phone number, entry stamp/visa; branch visit","sourceNote":"wiki.private.law Kaspi non-resident guide (updated Mar 2026) + Astana Times; Aug 2026"},{"country":"Kazakhstan","institution":"Halyk Bank","kind":"bank","nonResidentCanOpen":"effectively no - tightened to require a residence permit for account/card issuance to foreigners","remoteOpening":"no","minDepositOrBalance":"n/a","monthlyFee":"n/a","requirements":"Residence permit now required","sourceNote":"jarniascyril expat banking guide + internationalinvestment.biz reporting on KZ card clampdown; Aug 2026"},{"country":"Kazakhstan","institution":"Freedom Bank Kazakhstan","kind":"bank","nonResidentCanOpen":"yes - conditional: resumed card issuance to non-residents Jan 2026 under new government rules (limited card validity and count); AIFC eResidency program participants can activate fully online - the only remote-ish route left","remoteOpening":"partial - only via AIFC eResidency; otherwise in-person with IIN","minDepositOrBalance":"none published","monthlyFee":"card-plan dependent","requirements":"IIN (in person or via eResidency platform), passport; compliance screening (esp. RU citizens)","sourceNote":"bankffin.kz official card/eResidency pages + internationalinvestment.biz Jan 2026 reporting; Aug 2026"},{"country":"Kazakhstan","institution":"Payoneer (Wise/Revolut NOT available)","kind":"fintech","nonResidentCanOpen":"Payoneer: yes for KZ residents. Wise balances and Revolut are NOT available to Kazakhstan residents as of Aug 2026","remoteOpening":"yes (Payoneer)","minDepositOrBalance":"none","monthlyFee":"$0 monthly; receiving 1-3%","requirements":"ID; foreign-currency receiving only, no KZT product","sourceNote":"Wise balance-country list (KZ absent), Revolut country list (KZ absent), Payoneer country list; Aug 2026"}]}}