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?
Afghanistan	183 days	Yes	No	—	—	—
Albania	183 days	Yes	No	—	—	—
Algeria	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.	—	—
Angola	183 days	Yes	No	—	—	—
Antigua and Barbuda	N/A	No	Yes	—	—	—
Argentina	183 days	Yes	No	—	—	—
Armenia	183 days	Yes	No	—	—	—
Australia	183 days	Yes	No	—	—	—
Austria	183 days	Yes	No	—	—	—
Azerbaijan	183 days	Yes	No	—	—	—
Bahamas	N/A	No	Yes	—	—	—
Bahrain	N/A	No	Yes	—	—	—
Bangladesh	183 days	Yes	No	—	—	—
Barbados	183 days	Yes	No	—	—	—
Belarus	183 days	Yes	No	—	—	—
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.	—	—
Belize	183 days	No	Yes	The Qualified Retired Persons (QRP) program grants permanent residency to qualifying retirees aged 45+ with a minimum monthly income of USD 2,000 from abroad, exempting all foreign-sourced income and imported personal effects from local tax.	—	—
Benin	183 days	Yes	No	—	—	—
Bhutan	183 days	Yes	No	—	—	—
Bolivia	183 days	No	Yes	—	—	—
Bosnia and Herzegovina	183 days	Yes	No	—	—	—
Botswana	183 days	Yes	No	—	—	—
Brazil	183 days	Yes	No	—	—	—
Brunei Darussalam	N/A	No	Yes	—	—	—
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.	—	—
Burkina Faso	183 days	Yes	No	—	—	—
Burundi	183 days	Yes	No	—	—	—
Cabo Verde	183 days	Yes	No	—	—	—
Cambodia	183 days	Yes	Yes	—	—	—
Cameroon	183 days	Yes	No	—	—	—
Canada	183 days	Yes	No	—	—	—
Cape Verde	183 days	Yes	No	—	—	—
Central African Republic	183 days	Yes	No	—	—	—
Chad	183 days	Yes	No	—	—	—
Chile	183 days	Yes	No	—	—	—
China	183 days	Yes	No	—	—	—
Colombia	183 days	Yes	No	—	—	—
Comoros	183 days	No	Yes	—	—	—
Costa Rica	183 days	No	Yes	—	—	—
Côte d'Ivoire	183 days	Yes	No	—	—	—
Croatia	183 days	Yes	No	—	—	—
Cuba	183 days	Yes	No	—	—	—
Cyprus	183 days	Yes	No	—	—	—
Czech Republic	183 days	Yes	No	—	—	—
Democratic Republic of the Congo	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.	—	—
Djibouti	183 days	No	Yes	—	—	—
Dominica	N/A	No	Yes	—	—	—
Dominican Republic	183 days	No	Yes	—	—	—
Ecuador	183 days	Yes	No	—	—	—
Egypt	183 days	Yes	No	—	—	—
El Salvador	183 days	No	Yes	—	—	—
Equatorial Guinea	183 days	Yes	No	—	—	—
Eritrea	N/A (citizenship)	Citizens only	No	—	—	—
Estonia	183 days	Yes	No	—	—	—
Eswatini	183 days	Yes	No	—	—	—
Ethiopia	183 days	Yes	No	—	—	—
Federated States of Micronesia	183 days	Yes	No	—	—	—
Fiji	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	—	—	—
Gabon	183 days	Yes	No	—	—	—
Gambia	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	—	—	—
Ghana	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	—	—	—
Guatemala	183 days	No	Yes	—	—	—
Guinea	183 days	Yes	No	—	—	—
Guinea-Bissau	183 days	Yes	No	—	—	—
Guyana	183 days	Yes	No	—	—	—
Haiti	183 days	No	Yes	—	—	—
Honduras	183 days	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	—	—	—
Iran	183 days	Yes	No	—	—	—
Iraq	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 Regime dei Neo-Residenti offers new tax residents a flat annual substitute tax on all foreign-source income regardless of amount, valid for up to 15 years. The charge depends on when residence is transferred: €300,000/year from 1 January 2026 (Budget Law 2026), €200,000/year for 10 August 2024–31 December 2025, and €100,000/year before 10 August 2024 — each grandfathered for the life of the election.	—	—
Jamaica	183 days	Yes	No	—	—	—
Japan	183 days	Yes	No	—	—	—
Jordan	183 days	Yes	No	—	—	—
Kazakhstan	183 days	Yes	No	—	—	—
Kenya	183 days	Yes	No	—	—	—
Kiribati	183 days	Yes	No	—	—	—
Kosovo	183 days	Yes	No	—	—	—
Kuwait	N/A	No	Yes	—	—	—
Kyrgyzstan	183 days	Yes	No	—	—	—
Laos	183 days	Yes	No	—	—	—
Latvia	183 days	Yes	No	—	—	—
Lebanon	183 days	No	Yes	—	—	—
Lesotho	183 days	Yes	No	—	—	—
Liberia	183 days	Yes	No	—	—	—
Libya	183 days	Yes	No	—	—	—
Liechtenstein	183 days	Yes	No	—	—	—
Lithuania	183 days	Yes	No	—	—	—
Luxembourg	183 days	Yes	No	—	—	—
Madagascar	183 days	Yes	No	—	—	—
Malawi	183 days	Yes	No	—	—	—
Malaysia	183 days	No	Yes	—	—	—
Maldives	N/A	No	Yes	—	—	—
Mali	183 days	Yes	No	—	—	—
Malta	183 days	Remittance only	No	—	—	—
Marshall Islands	183 days	Yes	No	—	—	—
Mauritania	183 days	Yes	No	—	—	—
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	—	—	—
Moldova	183 days	Yes	No	—	—	—
Monaco	N/A	No	Yes	—	—	—
Mongolia	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	—	—	—
Mozambique	183 days	Yes	No	—	—	—
Myanmar	183 days	No	Yes	—	—	—
Namibia	183 days	Yes	No	—	—	—
Nauru	N/A	No	Yes	—	—	—
Nepal	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.	—	—
Nicaragua	183 days	No	Yes	—	—	—
Niger	183 days	Yes	No	—	—	—
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	—	—	—
Palau	183 days	Yes	No	—	—	—
Panama	183 days	No	Yes	—	—	—
Papua New Guinea	183 days	Yes	No	—	—	—
Paraguay	183 days	No	Yes	—	—	—
Peru	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	—	—	—
Republic of the Congo	183 days	Yes	No	—	—	—
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	—	—	—
Rwanda	183 days	Yes	No	—	—	—
Saint Vincent and the Grenadines	183 days	Yes	No	—	—	—
Samoa	183 days	Yes	No	—	—	—
San Marino	183 days	Yes	No	—	—	—
Sao Tome and Principe	183 days	Yes	No	—	—	—
Saudi Arabia	N/A	No	Yes	—	—	—
Senegal	183 days	Yes	No	—	—	—
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.	—	—
Seychelles	183 days	No	Yes	—	—	—
Sierra Leone	183 days	Yes	No	—	—	—
Singapore	183 days	No	Yes	—	—	—
Slovakia	183 days	Yes	No	—	—	—
Slovenia	183 days	Yes	No	—	—	—
Solomon Islands	183 days	Yes	No	—	—	—
Somalia	183 days	No	Yes	—	—	—
South Africa	183 days	Yes	No	—	—	—
South Korea	183 days	Yes	No	—	—	—
South Sudan	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	—	—	—
Sudan	183 days	No	Yes	—	—	—
Suriname	183 days	Yes	No	—	—	—
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.	—	—
Syria	183 days	Yes	No	—	—	—
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.	—	—
Tajikistan	183 days	Yes	No	—	—	—
Tanzania	183 days	Yes	No	—	—	—
Thailand	183 days	Remittance only	No	—	—	—
Timor-Leste	183 days	Yes	No	—	—	—
Togo	183 days	Yes	No	—	—	—
Tonga	183 days	Yes	No	—	—	—
Trinidad and Tobago	183 days	Yes	No	—	—	—
Tunisia	183 days	Yes	No	—	—	—
Turkey	183 days	Yes	No	—	—	—
Turkmenistan	183 days	Yes	No	—	—	—
Tuvalu	N/A	No	Yes	—	—	—
Uganda	183 days	Yes	No	—	—	—
Ukraine	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	—	—	—
Uruguay	183 days	No	Yes	—	—	—
Uzbekistan	183 days	Yes	No	—	—	—
Vanuatu	N/A	No	Yes	—	—	—
Venezuela	183 days	Yes	No	—	—	—
Vietnam	183 days	Yes	No	—	—	—
Yemen	183 days	Yes	No	—	—	—
Zambia	183 days	Yes	No	—	—	—
Zimbabwe	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.