North America
The United States is a large, diverse country with major hubs like New York, San Francisco, Los Angeles, Austin and Miami that attract digital workers, start up founders and students. There is no dedicated digital nomad visa. Instead, most visitors use the Visa Waiver Program with ESTA, a B1 or B2 visitor visa, or longer term categories like student and work visas.
Visa requirements vary by nationality
Short stay entry for citizens of Visa Waiver Program countries using an approved ESTA for tourism or business for up to 90 days.
The VWP/ESTA allows tourism and business visits but explicitly prohibits employment. Remote work for a foreign employer while in the US is a legal grey area: US immigration law does not clearly address it, and enforcement has increased since 2025. Working for a US employer is clearly prohibited. Visitors should exercise caution.
Visitors under the VWP are nonresident aliens for tax purposes if they do not meet the Substantial Presence Test (183 days over 3 years using weighted formula). Nonresident aliens are only taxed on US-source income. If you perform services physically in the US, that income may be considered US-source regardless of employer location. Short stays under 90 days with a foreign employer generally do not trigger US tax obligations, but consult a tax advisor.
Standard visitor visa for tourism, family visits and many types of short business travel when you do not qualify for or prefer not to use the Visa Waiver Program.
B1/B2 visas explicitly prohibit employment in the US. Remote work for a foreign employer while physically present in the US is a legal grey area. US immigration law does not clearly distinguish between local employment and remote work for an overseas company. Enforcement has increased since 2025. Working for a US company is clearly illegal on a B1/B2.
B1/B2 holders are typically nonresident aliens for tax purposes. Under the Substantial Presence Test, if you are present in the US for 183+ days (weighted over 3 years), you may become a tax resident. Nonresident aliens are taxed only on US-source income. Services performed in the US may be considered US-source income regardless of employer location. Short business trips generally do not trigger tax obligations.
Non immigrant visa for full time academic students at SEVP certified schools, colleges and universities in the United States.
F-1 students cannot freely work, including remote work. Employment is limited to on-campus jobs (20 hours/week during school), Curricular Practical Training (CPT), Optional Practical Training (OPT), and severe economic hardship authorization. Unauthorized employment including freelance remote work violates F-1 status.
F-1 students are generally exempt from the Substantial Presence Test for their first 5 calendar years and are treated as nonresident aliens for tax purposes during that period. They are taxed only on US-source income and must file Form 8843 annually. Students with US employment income file Form 1040-NR. FICA taxes (Social Security and Medicare) are generally exempt while in valid F-1 status.
Employer sponsored non immigrant work visas such as H-1B, L-1, O-1 and others, allowing temporary employment in the United States.
H-1B holders may work remotely for their sponsoring employer. However, the employer must file an amended LCA if the work location changes outside the original metropolitan area. The worker may only work for the petitioning employer (or employers if multiple petitions approved). Freelance or self-employment is not permitted.
H-1B holders are treated as US tax residents under the Substantial Presence Test from their first day of work. They must file Form 1040 and report worldwide income. Subject to federal, state and local income taxes as well as FICA (Social Security and Medicare). May benefit from tax treaty provisions depending on home country.
Non immigrant visa for nationals of certain treaty countries who invest a substantial amount of capital in a US business and direct or develop it.
E-2 investors are authorized to work in the US to direct and develop their treaty investment enterprise. This includes remote work related to the business. However, the E-2 holder may only work for or manage the specific investment enterprise. Employment outside the treaty enterprise is not permitted.
E-2 holders present in the US are subject to US tax obligations. They are typically taxed as residents if they meet the Substantial Presence Test, which most E-2 holders do given 2-year stays. This means reporting worldwide income on Form 1040. Subject to federal, state and local income taxes. Some bilateral tax treaties may provide relief for certain types of income.
Non-immigrant visa for individuals with extraordinary ability or achievement in sciences, arts, education, business or athletics, allowing temporary employment in the United States without an annual cap.
O-1 holders are authorized to work for the petitioning employer or agent. Remote work for the sponsor is permitted. Cannot work for other employers without separate O-1 petitions filed on their behalf. Self-petitioning is not allowed — must have a US employer or agent.
O-1 holders become US tax residents under the Substantial Presence Test. They must file Form 1040 and report worldwide income. Subject to federal, state and local income taxes and FICA. Tax treaty benefits may apply depending on home country.
Visa requirements can change frequently. This information is provided for general guidance only and should not be considered legal advice. Always verify current requirements with the official embassy or immigration authorities before making travel plans. Last updated: November 30, 2025