Tax Residency Matrix

A country-by-country reference for tax residency triggers, income scope, and special regimes. Most countries apply a 183-day physical presence rule to determine tax residency, though additional tests (habitual abode, centre of vital interests) often apply. This table reflects the primary rule only — consult a qualified tax adviser before relying on any entry.

Country	Day-Count Trigger	Worldwide Income?	Territorial?	Special Regime	Totalization w/ US?	Totalization w/ UK?
🇦🇱Albania	183 days	Yes	No	—	—	—
🇦🇩Andorra	183 days	Yes	No	Low-tax regime with personal income tax capped at 10%, no wealth tax, and no inheritance tax between direct-line family. Passive-residency programme available for HNWIs.	—	—
🇦🇬Antigua and Barbuda	N/A	No	Yes	—	—	—
🇦🇷Argentina	183 days	Yes	No	—	—	—
🇦🇺Australia	183 days	Yes	No	—	—	—
🇦🇹Austria	183 days	Yes	No	—	—	—
🇧🇭Bahrain	N/A	No	Yes	—	—	—
🇧🇪Belgium	183 days	Yes	No	Belgium operates the New Expat Tax Regime (introduced January 2022, replacing the previous Special Tax Regime for expatriates). 30% of gross remuneration tax-free for 5 years (extendable by 3) for foreign hires meeting income (€75k+) and recruitment criteria.	—	—
🇧🇦Bosnia and Herzegovina	183 days	Yes	No	—	—	—
🇧🇷Brazil	183 days	Yes	No	—	—	—
🇧🇬Bulgaria	183 days	Yes	No	Bulgaria operates a 10% flat personal income tax — among the lowest in the EU. Combined with Schengen membership (full from January 2025) and a low cost of living, Bulgaria is a tax-favourable EU base.	—	—
🇰🇭Cambodia	183 days	Yes	Yes	—	—	—
🇨🇦Canada	183 days	Yes	No	—	—	—
🇨🇳China	183 days	Yes	No	—	—	—
🇨🇴Colombia	183 days	Yes	No	—	—	—
🇨🇷Costa Rica	183 days	No	Yes	—	—	—
🇭🇷Croatia	183 days	Yes	No	—	—	—
🇨🇿Czech Republic	183 days	Yes	No	—	—	—
🇩🇰Denmark	183 days	Yes	No	Researcher and key-employee scheme: 27% flat income tax (plus 8% labour-market contribution) for up to 7 years for foreign researchers / employees earning above DKK 78,000/month.	—	—
🇩🇲Dominica	N/A	No	Yes	—	—	—
🇪🇬Egypt	183 days	Yes	No	—	—	—
🇪🇪Estonia	183 days	Yes	No	—	—	—
🇫🇮Finland	183 days	Yes	No	Foreign-key-employee tax regime: 32% flat income tax for up to 84 months for high-earner foreign hires earning above €5,800/month.	—	—
🇫🇷France	183 days	Yes	No	—	—	—
🇬🇪Georgia	183 days	No	Yes	Georgia's Virtual Zone status allows IT companies to pay 0% corporate tax on foreign-sourced revenue. Individual small business owners earning under 500,000 GEL can benefit from a flat 1% turnover tax under the Small Business Status scheme.	—	—
🇩🇪Germany	183 days	Yes	No	—	—	—
🇬🇷Greece	183 days	Yes	No	Greece offers a flat €100,000 annual tax on foreign-source income for high-net-worth individuals, and a 7% flat rate on all foreign pension income for retirees relocating to Greece.	—	—
🇬🇩Grenada	N/A	No	Yes	—	—	—
🇭🇰Hong Kong	183 days	No	Yes	—	—	—
🇭🇺Hungary	183 days	Yes	No	—	—	—
🇮🇸Iceland	183 days	Yes	No	—	—	—
🇮🇳India	183 days	Yes	No	—	—	—
🇮🇩Indonesia	183 days	Yes	No	—	—	—
🇮🇪Ireland	183 days	Yes	No	—	—	—
🇮🇱Israel	183 days	Yes	No	New-immigrant (oleh) tax exemption: 10 years of full exemption on foreign-source income and capital gains for individuals who make Aliyah and become Israeli tax residents.	—	—
🇮🇹Italy	183 days	Yes	No	Italy's Flat Tax Regime offers new tax residents a flat €100,000 annual substitute tax on all foreign-source income regardless of amount, valid for up to 15 years.	—	—
🇯🇵Japan	183 days	Yes	No	—	—	—
🇯🇴Jordan	183 days	Yes	No	—	—	—
🇰🇪Kenya	183 days	Yes	No	—	—	—
🇰🇼Kuwait	N/A	No	Yes	—	—	—
🇱🇮Liechtenstein	183 days	Yes	No	—	—	—
🇱🇹Lithuania	183 days	Yes	No	—	—	—
🇱🇺Luxembourg	183 days	Yes	No	—	—	—
🇲🇾Malaysia	183 days	No	Yes	—	—	—
🇲🇹Malta	183 days	Remittance only	No	—	—	—
🇲🇺Mauritius	183 days	Yes	No	Mauritius Premium Visa and Occupation Permit for remote workers and investors provide structured long-stay rights, and the country's 15% flat income tax rate combined with favourable double taxation treaties makes it a compelling residency destination for internationally mobile individuals.	—	—
🇲🇺Mauritius	183 days	Yes	No	Mauritius operates a 15% flat personal income tax (10% Solidarity Levy on income above MUR 3M brings effective rate to 25% for high earners). The Premium Visa holder regime exempts foreign-source income from Mauritian tax for the duration of the visa.	—	—
🇲🇽Mexico	183 days	Yes	No	—	—	—
🇲🇪Montenegro	183 days	Yes	No	Montenegro operates progressive personal income tax up to 15%, among the lowest in Europe. Corporate tax 9-15%. The country uses the euro as its de facto currency.	—	—
🇲🇦Morocco	183 days	Yes	No	—	—	—
🇳🇱Netherlands	183 days	Yes	No	The 30% Ruling allows qualifying highly skilled migrants to receive 30% of their gross salary tax-free for up to 5 years, significantly reducing the effective income tax burden.	—	—
🇳🇿New Zealand	183 days	Yes	No	New Zealand's Transitional Resident category exempts most foreign-source income from New Zealand tax for the first 48 months of residency, providing a temporary territorial tax window for new immigrants.	—	—
🇳🇬Nigeria	183 days	Yes	No	—	—	—
🇲🇰North Macedonia	183 days	Yes	No	North Macedonia operates a 10% flat personal income tax. The 2024 amendment introduced a 15% rate on capital gains for non-residents.	—	—
🇳🇴Norway	183 days	Yes	No	—	—	—
🇴🇲Oman	N/A	No	Yes	—	—	—
🇵🇰Pakistan	183 days	Yes	No	—	—	—
🇵🇦Panama	183 days	No	Yes	—	—	—
🇵🇭Philippines	183 days	Yes	No	—	—	—
🇵🇱Poland	183 days	Yes	No	—	—	—
🇵🇹Portugal	183 days	Yes	No	The NHR 2.0 (IFICI) regime offers a 20% flat tax on Portuguese-source income and exemptions on foreign income for 10 years for new tax residents in qualifying professions.	—	—
🇶🇦Qatar	N/A	No	Yes	—	—	—
🇷🇴Romania	183 days	Yes	No	Romania operates a 10% flat personal income tax. The IT-sector exemption (10-year income-tax exemption for software engineers, recently narrowed) was significantly scaled back in 2024 but partially retained for senior developers earning above defined thresholds.	—	—
🇷🇺Russia	183 days	Yes	No	—	—	—
🇸🇲San Marino	183 days	Yes	No	—	—	—
🇸🇦Saudi Arabia	N/A	No	Yes	—	—	—
🇷🇸Serbia	183 days	Yes	No	Serbia operates a 10% flat personal income tax — among the lowest in Europe. The 2025 IT-sector regime offers reduced social-security contributions for software professionals.	—	—
🇸🇬Singapore	183 days	No	Yes	—	—	—
🇸🇰Slovakia	183 days	Yes	No	—	—	—
🇸🇮Slovenia	183 days	Yes	No	—	—	—
🇿🇦South Africa	183 days	Yes	No	—	—	—
🇰🇷South Korea	183 days	Yes	No	—	—	—
🇪🇸Spain	183 days	Yes	No	The Beckham Law provides a flat 24% tax rate on Spanish-source employment income for up to 6 years, available to foreign workers and digital nomads who become Spanish tax residents.	—	—
🇱🇰Sri Lanka	183 days	Yes	No	—	—	—
🇰🇳St Kitts and Nevis	N/A	No	Yes	—	—	—
🇱🇨St Lucia	N/A	No	Yes	—	—	—
🇸🇪Sweden	183 days	Yes	No	Expert tax relief regime: 25% income-tax reduction for highly-qualified foreign workers earning above SEK 114,600/month for 7 years (raised from 5 in 2024).	—	—
🇨🇭Switzerland	183 days	Yes	No	Lump-sum taxation (forfait fiscal) available in most cantons to wealthy non-working foreigners — agreed annual amount based on living expenses, replaces regular income tax assessment.	—	—
🇹🇼Taiwan	183 days	Yes	Yes	Foreign Special Professional regime under the Act for the Recruitment and Employment of Foreign Professionals: 50% income-tax exemption on the portion of annual salary exceeding NT$3 million for the first 5 years.	—	—
🇹🇭Thailand	183 days	Remittance only	No	—	—	—
🇹🇷Turkey	183 days	Yes	No	—	—	—
🇦🇪United Arab Emirates	N/A	No	Yes	—	—	—
🇬🇧United Kingdom	183 days	Yes	No	—	—	—
🇺🇸United States	N/A (citizenship)	Citizens only	No	—	—	—
🇻🇺Vanuatu	N/A	No	Yes	—	—	—
🇻🇳Vietnam	183 days	Yes	No	—	—	—

Totalization treaties(US and UK columns) determine whether social security contributions made in one country count toward benefits in the other, preventing double-contributions. This data will be expanded in a future update. — Disclaimer: Tax residency rules change frequently. This table is a reference starting point only. Always verify with current official government sources and consult a qualified cross-border tax professional before making decisions.