International Journal For Multidisciplinary Research

E-ISSN: 2582-2160   •   Impact Factor: 9.24

A Widely Indexed Open Access Peer Reviewed Multidisciplinary Bi-monthly Scholarly International Journal

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Volume 8 Issue 3
May-June 2026

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Digital Nomadism and the Future of Residence-Based Taxation

Author(s) Ms. Khawya Selvan
Country India
Abstract The twenty-first century is fuelled by rapid digital innovations and driven by continuously evolving communication technologies. These developments have fundamentally altered the structure and organisation of modern workplaces. Resultantly, new forms of work have emerged. This includes the ability to travel while maintaining professional commitments, which is apparently referred to as digital nomadism. Such flexibility represents a remarkable shift in workplace ergonomics. At the same time, it also creates significant challenges for existing tax frameworks, which were designed on the assumption that individuals live and work within a single territorial jurisdiction. But the increasing mobility of digital workers raises important questions about the continued adequacy of residence-based taxation as the primary basis for allocating taxing rights between states. This paper endeavours to examine whether the traditional residence-based tax criterion remains effective in the context of the digital era. By analysing the implications of highly mobile work arrangements, the paper highlights the potential for jurisdictional gaps and tax arbitrage. It thus questions the ability of existing tax structures to adequately respond to the realities created by digital nomadism.
Keywords Digital Nomadism, Residence based taxation, Tax Rate Arbitrage
Field Sociology > Administration / Law / Management
Published In Volume 8, Issue 3, May-June 2026
Published On 2026-06-16
DOI https://doi.org/10.36948/ijfmr.2026.v08i03.81600
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E-ISSN 2582-2160
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