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How we source data

Every figure on Plan B Atlas traces back to a primary source — and this page is generated from those live citations, so it can only list sources we actually use.

Verified against official sources · Plan B Atlas Editorial Team · Updated June 2026

The kinds of sources we rely on

For anything that affects a US citizen's taxes or visa, we go to the primary authority — never a secondary blog or aggregator:

US government

  • IRS — FEIE, Foreign Tax Credit, FBAR/FATCA
  • Social Security Administration — totalization agreements
  • US State Department — travel & consular guidance

Foreign government

  • AIMA & the Portuguese MNE visa portal — residency visas
  • Diário da República — laws (e.g. the 2026 Nationality Law)
  • Autoridade Tributária & SNS — local tax and healthcare

Cost of living

  • Numbeo — cost-of-living indices
  • Idealista — local rent listings
  • Transit operators — fares (Carris, Metro de Lisboa)

How we use them

  • Cross-check every figure against the primary source
  • Record the date we last verified it
  • Re-verify on a rolling schedule, not a bulk batch

Sources cited across the site

200 sources currently cited, each with its most recent verification date.

SourceLast verifiedUsed on
AIMA relocation guidance; IMT license rules 2026Jun 07, 2026Moving to Portugal
AIMA; Portuguese Nationality Law (Lei Orgânica 1/2026, in force 19 May 2026)Jun 21, 2026Moving to Portugal
Assurance Maladie (PUMA); AARO healthcare guidance for US residents (2026)Jun 21, 2026Moving to France
ATAC Roma / Metrebus fares (2026)Jun 21, 2026Living in Rome
ATM Milano fares (2026)Jun 21, 2026Living in Milan
BTS/MRT Bangkok; local transport sources (2026)Jun 21, 2026Living in Bangkok
Calgary Transit fares (2026)Jun 21, 2026Living in Calgary
Carris / Metropolitano de Lisboa fares 2026Jun 09, 2026Living in Lisbon
Casa Solution / Encuentra24 listings; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Boquete
CCSS (Caja); US-expat healthcare guidance (Costa Rica) 2026Jun 21, 2026Moving to Costa Rica
Código Fiscal de la Federación Art. 9 (tax residency); SAT ISR schedule 2026 (Anexo 8, via PwC); SSA (2004 totalization agreement)Jun 21, 2026Mexico — US Taxes
Colombia Cancillería — pensioner & rentista visasJun 21, 2026Colombia — Visa (US citizens)
Colombia Cancillería (visa categories); US-to-Colombia relocation guidance (2026)Jun 21, 2026Moving to Colombia
Colombia Cancillería; US-to-Colombia relocation guidance (2026)Jun 21, 2026Colombia — Visa (US citizens)
Colombia DIAN — tax residency (183-day rule) & worldwide incomeJun 21, 2026Colombia — US Taxes
Colombia EPS (public health); US-expat Colombia healthcare guidance (2026)Jun 21, 2026Moving to Colombia
Colombia Migración / Cancillería; relocation sources 2026Jun 21, 2026Moving to Colombia
Consorcio Regional de Transportes de Madrid (Abono 2026)Jun 21, 2026Living in Madrid
Costa Rica immigration (DGME) guidance; Law 9996 (investor threshold)Jun 21, 2026Moving to Costa Rica
Costa Rica immigration (DGME) residency timelineJun 21, 2026Costa Rica — Visa (US citizens)
Costa Rica immigration (DGME); relocation guidance 2026Jun 21, 2026Moving to Costa Rica
Costa Rica immigration (DGME); US-expat relocation guidanceJun 21, 2026Costa Rica — Visa (US citizens)
CP Cascais line schedules; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Cascais
Embassy of Spain — Non-lucrative residence visa (exteriores.gob.es)Jun 21, 2026Spain — Visa (US citizens)
Encuentra24 listings; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Coronado
Expat city guides (CasaGoliana, The Latinvestor), May 2026 — editorial estimatesJun 21, 2026Living in Mexico City
France PUMA/CSM — LOI 2025-1403; US-expat France guidance 2026Jun 21, 2026France — US Taxes
France-Visas / consular guidance — VLS-TS « visiteur »Jun 21, 2026France — Visa (US citizens)
France-Visas / consular guidance — VLS-TS « visiteur » & Talent PassportJun 21, 2026Moving to France
France-Visas / OFII; relocation sources 2026Jun 21, 2026Moving to France
French immigration — Passeport Talent (2026 A2 requirement)Jun 21, 2026France — Visa (US citizens)
Greek consular guidance — Digital Nomad & FIP visas (2026)Jun 21, 2026Greece — Visa (US citizens)
Greek consular guidance — Digital Nomad, FIP & Golden visas (Law 5275/2026)Jun 21, 2026Moving to Greece
Greek consular/relocation guidance (2026)Jun 21, 2026Moving to Greece
Greek ESY/EFKA; US-expat Greece healthcare guidance (2026)Jun 21, 2026Moving to Greece
Greek Golden Visa — investment tiers (2026)Jun 21, 2026Greece — Visa (US citizens)
Greek special tax regimes — 7% pensioner / 50% / non-dom (PwC, 2026)Jun 21, 2026Greece — US Taxes
Greek special tax regimes (7% / 50% / non-dom); US–Greece treaty; IRS (FEIE)Jun 21, 2026Moving to Greece
Idealista listings; Plan B Atlas neighborhood survey (June 2026)Jun 21, 2026Living in Porto; Living in Madeira (Funchal); Living in Madrid; Living in Barcelona; Living in Valencia; Living in Málaga
Idealista listings; Plan B Atlas neighborhood survey, May 2026Jun 10, 2026Living in Lisbon
Idealista listings; Plan B Atlas town survey (June 2026)Jun 21, 2026Living in The Algarve
Idealista/Immobiliare listings; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Rome; Living in Florence; Living in Milan
Île-de-France Mobilités / Navigo fares (2026)Jun 21, 2026Living in Paris
Immobiliare/Idealista listings; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Bologna
IMSS — Seguro de Salud para la Familia 2026 cuotas (as reported; imss.gob.mx); Secretaría de Salud (IMSS-Bienestar)Jun 21, 2026Moving to Mexico
International Living — best neighborhoods in GuadalajaraJun 21, 2026Living in Guadalajara
International Living; RE/MAX Best Climate — Atenas guides (2026)Jun 21, 2026Living in Atenas
IRCC — Express Entry; CUSMA professional work permitsJun 21, 2026Canada — Visa (US citizens)
IRCC — family sponsorship & citizenship requirements (2026)Jun 21, 2026Canada — Visa (US citizens)
IRCC / Canada.ca immigration; US-to-Canada relocation guidance (2026)Jun 21, 2026Moving to Canada
IRCC / Canada.ca; relocation guidance 2026Jun 21, 2026Moving to Canada
IRS — Comparison of Form 8938 and FBAR requirementsJun 21, 2026Mexico — US Taxes; Spain — US Taxes; Panama — US Taxes; Italy — US Taxes; France — US Taxes
IRS — Comparison of Form 8938 and FBAR; CCSS (Caja) contribution rulesJun 21, 2026Costa Rica — US Taxes
IRS — Comparison of Form 8938 and FBAR; US–Canada treaty (RRSP)Jun 21, 2026Canada — US Taxes
IRS — FEIE & Foreign Tax Credit; Costa Rica territorial tax systemJun 21, 2026Costa Rica — US Taxes
IRS — FEIE & Foreign Tax Credit; Panama territorial tax systemJun 21, 2026Panama — US Taxes
IRS — FEIE & Foreign Tax Credit; US–Italy treaty; Italian IRPEF ratesJun 21, 2026Italy — US Taxes
IRS — FEIE, Foreign Tax Credit & Form 8938/FBARJun 21, 2026Colombia — US Taxes
IRS — Foreign Earned Income Exclusion & Foreign Tax CreditJun 21, 2026Portugal — US Taxes
IRS — Foreign Earned Income Exclusion; US–Mexico income tax treatyJun 21, 2026Mexico — US Taxes
IRS — Foreign Earned Income Exclusion; US–Mexico income tax treaty documentsJun 21, 2026Moving to Mexico
IRS — Foreign Earned Income Exclusion; US–Spain tax treaty documentsJun 21, 2026Spain — US Taxes
IRS — US–Canada tax treaty; SSA — US–Canada totalization agreementJun 21, 2026Moving to Canada
IRS — US–Canada treaty & FTC; SSA — totalization agreementJun 21, 2026Canada — US Taxes
IRS (FEIE, FBAR); US–Portugal tax treaty; Portuguese IRS 2026Jun 21, 2026Moving to Portugal
IRS (FEIE; no US–Colombia treaty); Colombia DIAN — 183-day residency & worldwide incomeJun 21, 2026Moving to Colombia
IRS (FEIE; no US–Panama treaty); Panama territorial tax systemJun 21, 2026Moving to Panama
IRS (FEIE; treaty list — no US–Costa Rica treaty); Costa Rica territorial tax systemJun 21, 2026Moving to Costa Rica
IRS (FEIE); US–Italy tax treaty; Italian 7% flat-tax regime (Agenzia delle Entrate)Jun 21, 2026Moving to Italy
IRS (FEIE); US–Spain income tax treaty; Spain Beckham regime (SETR)Jun 21, 2026Moving to Spain
IRS / FinCEN — Report of Foreign Bank and Financial Accounts (FBAR); Form 8938Jun 11, 2026Portugal — US Taxes
Italian 7% flat-tax regime (Agenzia delle Entrate); US-expat tax guidance 2026Jun 21, 2026Italy — US Taxes
Italian consular guidance — Elective Residence VisaJun 21, 2026Italy — Visa (US citizens)
Italian consular guidance (esteri.it); relocation sources 2026Jun 21, 2026Moving to Italy
Italian Consulate (esteri.it) — Digital Nomad / Elective Residence visasJun 21, 2026Moving to Italy
Italian Consulate (esteri.it) — Digital Nomad / Remote Worker VisaJun 21, 2026Italy — Visa (US citizens)
Japan — non-permanent resident taxation & remittance (PwC; US-expat guidance)Jun 21, 2026Japan — US Taxes
Japan immigration — HSP/work visas; PR income rule (Jan 2026)Jun 21, 2026Japan — Visa (US citizens)
Japan immigration / relocation guidance (2026)Jun 21, 2026Moving to Japan
Japan MOFA — Digital Nomad (Designated Activities) visaJun 21, 2026Japan — Visa (US citizens)
Japan MOFA — Digital Nomad (Designated Activities); HSP & work visas (2026)Jun 21, 2026Moving to Japan
Japan National Health Insurance (Kokumin Kenkō Hoken); US-expat Japan guidance (2026)Jun 21, 2026Moving to Japan
Japan NPR remittance rule (PwC); US–Japan treaty; IRS (FEIE)Jun 21, 2026Moving to Japan
JR East / Tokyo Metro (2026)Jun 21, 2026Living in Tokyo
KTEL Crete buses; regional transport (2026)Jun 21, 2026Living in Crete
Kyoto City transport / JR West (2026)Jun 21, 2026Living in Kyoto
Law 9996 (investor threshold); CCSS (Caja) enrollment rulesJun 21, 2026Costa Rica — Visa (US citizens)
Live and Invest Overseas; International Living; RE/MAX Best Climate (2026)Jun 21, 2026Living in Atenas
Live and Invest Overseas; International Living; Wise (2026)Jun 21, 2026Living in Coronado
Live and Invest Overseas; regional guidance (2026)Jun 21, 2026Living in Coronado
livingcost.org Cartagena (11 March 2026); ~3,950 COP/$Jun 21, 2026Living in Cartagena
livingcost.org Heraklion, Crete (11 March 2026); ~€0.92/$Jun 21, 2026Living in Crete
livingcost.org Kyoto (11 March 2026); ~¥155/$Jun 21, 2026Living in Kyoto
livingcost.org Osaka (11 March 2026); ~¥155/$Jun 21, 2026Living in Osaka
livingcost.org Tamarindo (11 March 2026); ~₡510/$Jun 21, 2026Living in Tamarindo
livingcost.org Thessaloniki (11 March 2026); ~€0.92/$Jun 21, 2026Living in Thessaloniki
Local rental listings / Encuentra24; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Tamarindo
Local rental listings; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Toronto; Living in Vancouver; Living in Montréal; Living in Medellín; Living in Bogotá; Living in Bangkok; Living in Chiang Mai; Living in Phuket; Living in Athens; Living in Tokyo; Living in Cartagena; Living in Osaka; Living in Kyoto; Living in Thessaloniki; Living in Crete
Metro de Medellín; local transport sources (2026)Jun 21, 2026Living in Medellín
Metro de Panamá; local transport sources (2026)Jun 21, 2026Living in Panama City
Metro do Porto / Andante fares 2026Jun 21, 2026Living in Porto
Mexican consulate economic-solvency criteria (SRE, Orlando); MexperienceJun 21, 2026Moving to Mexico
Mexican INM (FMM rules); SRE / Mexican consulate (menaje de casa household-goods import)Jun 21, 2026Moving to Mexico
Mexico City Metro (Sistema de Transporte Colectivo)Jun 21, 2026Living in Mexico City
Mexperience — financial criteria for residency in Mexico (2026)Jun 21, 2026Mexico — Visa (US citizens)
Numbeo (19 June 2026 survey)Jun 21, 2026Living in Barcelona; Living in Valencia
Numbeo (19 June 2026 survey); EnoughMoney cost estimatesJun 21, 2026Living in Guadalajara
Numbeo (21 June 2026 survey)Jun 21, 2026Living in Madrid; Living in Málaga; Living in Mexico City
Numbeo (Apr 2026); Plan B Atlas cost surveyJun 10, 2026Living in Lisbon
Numbeo (June 2026); Idealista listings; Plan B Atlas surveyJun 21, 2026Living in Porto; Living in Madeira (Funchal); Living in The Algarve
Numbeo (June 2026); Plan B Atlas cost surveyJun 21, 2026Moving to Portugal
Numbeo (June 2026); Plan B Atlas surveyJun 21, 2026Living in Cascais
Numbeo (Mar 2026), Wise & Daily Hive — Calgary cost of living (2026)Jun 21, 2026Living in Calgary
Numbeo & Wise — Bordeaux cost of living (2026)Jun 21, 2026Living in Bordeaux
Numbeo Athens (19 June 2026 survey)Jun 21, 2026Living in Athens
Numbeo Bangkok (21 June 2026 survey); ~33 THB/$Jun 21, 2026Living in Bangkok
Numbeo Bogotá (19 June 2026 survey); ~3,950 COP/$Jun 21, 2026Living in Bogotá
Numbeo Chiang Mai (19 June 2026 survey); ~33 THB/$Jun 21, 2026Living in Chiang Mai
Numbeo cost-of-living (June 2026 survey)Jun 21, 2026Moving to Mexico
Numbeo cost-of-living, Canada vs US (2026)Jun 21, 2026Moving to Canada
Numbeo cost-of-living, Colombia vs US (June 2026)Jun 21, 2026Moving to Colombia
Numbeo cost-of-living, Costa Rica vs US (June 2026)Jun 21, 2026Moving to Costa Rica
Numbeo cost-of-living, France vs US (June 2026)Jun 21, 2026Moving to France
Numbeo cost-of-living, Greece vs US (June 2026)Jun 21, 2026Moving to Greece
Numbeo cost-of-living, Italy vs US (June 2026)Jun 21, 2026Moving to Italy
Numbeo cost-of-living, Japan vs US (June 2026)Jun 21, 2026Moving to Japan
Numbeo cost-of-living, Panama vs US (May 2026)Jun 21, 2026Moving to Panama
Numbeo cost-of-living, Spain vs US (April 2026)Jun 21, 2026Moving to Spain
Numbeo cost-of-living, Thailand vs US (2026)Jun 21, 2026Moving to Thailand
Numbeo Florence (19 June 2026 survey)Jun 21, 2026Living in Florence
Numbeo Lyon (19 June 2026 survey)Jun 21, 2026Living in Lyon
Numbeo Medellín (19 June 2026 survey); ~3,950 COP/$Jun 21, 2026Living in Medellín
Numbeo Milan (21 June 2026 survey)Jun 21, 2026Living in Milan
Numbeo Montréal (18 June 2026 survey)Jun 21, 2026Living in Montréal
Numbeo Nice (19 June 2026 survey)Jun 21, 2026Living in Nice
Numbeo Panama City (19 June 2026 survey)Jun 21, 2026Living in Panama City
Numbeo Paris (19 June 2026 survey)Jun 21, 2026Living in Paris
Numbeo Phuket (19 June 2026 survey); ~33 THB/$Jun 21, 2026Living in Phuket
Numbeo Rome (19 June 2026 survey)Jun 21, 2026Living in Rome
Numbeo San José (19 June 2026 survey); ~₡510/$Jun 21, 2026Living in San José
Numbeo Tokyo (19–21 June 2026 survey); ~¥155/$Jun 21, 2026Living in Tokyo
Numbeo Toronto (17 June 2026 survey)Jun 21, 2026Living in Toronto
Numbeo Vancouver (20 June 2026 survey)Jun 21, 2026Living in Vancouver
OASA Athens public transport (2026)Jun 21, 2026Living in Athens
Ookla Speedtest (Q2 2025, via TelecomLead); NumbeoJun 21, 2026Living in Mexico City
Osaka Metro / JR West (2026)Jun 21, 2026Living in Osaka
Panama Friendly Nations decree; Qualified Investor programJun 21, 2026Panama — Visa (US citizens)
Panama immigration guidance; Pensionado (Law 6); Friendly Nations decreeJun 21, 2026Moving to Panama
Panama immigration guidance; relocation sources 2026Jun 21, 2026Moving to Panama
Panama Pensionado program (Law 6); US-expat relocation guidanceJun 21, 2026Panama — Visa (US citizens)
Panama Relocation Tours; regional guidance (2026)Jun 21, 2026Living in Boquete
Plan B Atlas Algarve survey (June 2026); EVA Transportes / CPJun 21, 2026Living in The Algarve
Plan B Atlas Central Valley survey (June 2026); local listingsJun 21, 2026Living in San José
Plan B Atlas Panama City survey (June 2026); local listingsJun 21, 2026Living in Panama City
Portuguese consular guidance; AIMAJun 12, 2026Portugal — Visa (US citizens)
Portuguese Ministry of Foreign Affairs visa portal (vistos.mne.gov.pt); AIMAJun 12, 2026Portugal — Visa (US citizens)
Portuguese Nationality Law — Lei Orgânica 1/2026 (Diário da República, 18 May 2026); AIMAJun 21, 2026Portugal — Visa (US citizens)
Provider rate cards, Q2 2026Jun 08, 2026Living in Lisbon
Provincial health plans; US-to-Canada relocation guidance (2026)Jun 21, 2026Moving to Canada
Regional/relocation guidance, Atenas (2026)Jun 21, 2026Living in Atenas
Regional/relocation guidance, Guanacaste (2026)Jun 21, 2026Living in Tamarindo
Rentals.ca / local listings; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Calgary
SeLoger/PAP listings; Plan B Atlas survey (June 2026)Jun 21, 2026Living in Paris; Living in Lyon; Living in Nice; Living in Bordeaux
Servizio Sanitario Nazionale (SSN); US-expat healthcare guidance (Italy) 2026Jun 21, 2026Moving to Italy
SNS Portugal — abolition of user fees (gov.pt, 2022); insurer quotes (Médis, AdvanceCare)Jun 21, 2026Moving to Portugal
Spain Beckham regime (SETR); Agencia Tributaria; US–Spain treatyJun 21, 2026Spain — US Taxes
Spain Startups Law (Ley 14/2013, as amended); consular DNV guidanceJun 21, 2026Spain — Visa (US citizens)
Spanish consular guidance (exteriores.gob.es); Agencia TributariaJun 21, 2026Moving to Spain
Spanish consulate (exteriores.gob.es); Golden Visa abolition (3 Apr 2025)Jun 21, 2026Moving to Spain
Spanish government — Golden Visa abolition (effective 3 April 2025)Jun 21, 2026Spain — Visa (US citizens)
Spanish National Health System (SNS); Spanish insurer quotes (Expatica, Feather) 2026Jun 21, 2026Moving to Spain
SRE — Carta de Naturalización por Residencia; Ley de NacionalidadJun 21, 2026Mexico — Visa (US citizens)
SRE — Mexican consulate (Orlando) economic-solvency criteria; MexperienceJun 21, 2026Mexico — Visa (US citizens)
SRE / Mexican consulate guidance; MexperienceJun 21, 2026Mexico — Visa (US citizens)
Startup Madeira — Digital Nomads (Ponta do Sol); Plan B Atlas surveyJun 21, 2026Living in Madeira (Funchal)
STM fares (2026)Jun 21, 2026Living in Montréal
TBM Bordeaux Métropole transport (2026)Jun 21, 2026Living in Bordeaux
Thai Immigration Bureau; relocation sources 2026Jun 21, 2026Moving to Thailand
Thai Ministry of Foreign Affairs — Destination Thailand Visa (DTV)Jun 21, 2026Thailand — Visa (US citizens)
Thai Ministry of Foreign Affairs — DTV; Thai retirement (O-A) & LTR visasJun 21, 2026Moving to Thailand
Thai private healthcare / medical-tourism guidance (2026)Jun 21, 2026Moving to Thailand
Thai retirement (O-A) visa; Thailand LTR visa (BOI)Jun 21, 2026Thailand — Visa (US citizens)
Thai Revenue Department — 2024 remittance rule; US–Thailand treaty; IRS (FEIE)Jun 21, 2026Moving to Thailand
Thai Revenue Department — foreign-income remittance rule (2024)Jun 21, 2026Thailand — US Taxes
Thessaloniki Metro / OASTH transport (2026)Jun 21, 2026Living in Thessaloniki
TMB / ATM Barcelona fares (T-usual 2026)Jun 21, 2026Living in Barcelona
TPER Bologna; Trenitalia/Italo (2026)Jun 21, 2026Living in Bologna
TransLink fares (2026)Jun 21, 2026Living in Vancouver
TransMilenio; local transport sources (2026)Jun 21, 2026Living in Bogotá
TTC fares (2026)Jun 21, 2026Living in Toronto
US State Department — Mexico Travel Advisory (29 May 2026)Jun 21, 2026Moving to Mexico
US-expat healthcare guidance (Panama) 2026; Pensionado Law 6Jun 21, 2026Moving to Panama
US–France tax treaty (Art. 18); IRS (FEIE); France PUMA/CSM (LOI 2025-1403)Jun 21, 2026Moving to France
US–France tax treaty (Article 18); IRS — FEIE & Foreign Tax CreditJun 21, 2026France — US Taxes
US–Greece tax treaty; IRS — FEIE & Form 8938/FBARJun 21, 2026Greece — US Taxes
US–Japan tax treaty; PwC Japan rates; IRS — FEIE & Form 8938/FBARJun 21, 2026Japan — US Taxes
US–Portugal income tax treaty; US–Portugal Social Security totalization agreement (SSA); Autoridade TributáriaJun 11, 2026Portugal — US Taxes
US–Thailand tax treaty (Art. 20); IRS — FEIE & Form 8938/FBARJun 21, 2026Thailand — US Taxes
Wise; Casa Solution; Panama Relocation Tours; International Living (2026)Jun 21, 2026Living in Boquete
Wise/Numbeo — Bologna cost of living (2026)Jun 21, 2026Living in Bologna

Spotted something out of date or wrong? Tell us — corrections are reviewed by the editorial team and dated on the page.

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