Guides · Tax & Residency
Tax residency guides
The 183-day rule, the country-specific variants, and the second-tier tests that catch travelers who think low day counts make them safe. Plain-language explainers with primary-source citations.
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Avoiding accidental tax residency: a traveler's guide
The patterns that turn long-term travelers into accidental tax residents — and how to avoid them. Day counts, ties, year-end travel, and the documents you'll wish you had.
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Cyprus 60-day tax residency rule
Cyprus offers two paths to tax residency: the standard 183-day rule and a 60-day alternative for people who aren't tax-resident anywhere else. How it works, who qualifies, and what it pairs with.
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Italy tax residency and the flat-tax regime
How Italian tax residency works (183-day, registered residence, domicile, habitual abode), and the €200k/€100k flat-tax regime for new high-net-worth arrivals.
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Mexico tax residency: temporary and permanent resident implications
How Mexican tax residency works (center-of-vital-interests test, no simple day-count), what Temporary and Permanent Resident visas mean for tax, and how to break Mexican residence cleanly.
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Portugal NHR, IFICI, and tax residency rules
How Portuguese tax residency works, who qualifies for NHR / IFICI 2.0, and what the 183-day and habitual-residence tests mean in practice.
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Spain tax residency: the 183-day rule and the Beckham Law
How Spanish tax residency works, the second-tier tests beyond 183 days, and the Beckham Law special regime that taxes new arrivals at a flat rate on Spanish-source income only.
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Thailand Long-Term Resident (LTR) visa and tax rules
How Thai tax residency works (180-day rule, 2024 remitted-income change), what the LTR visa offers, and why the 5-year DTV often beats it for digital nomads.
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The 183-day rule, by country
What the 183-day rule means for tax residency, why most countries use it, and where it differs — Portugal, Spain, UK, Germany, France, US, and more.
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The UK Statutory Residence Test, explained
How HMRC determines UK tax residency: automatic overseas tests, automatic UK tests, the sufficient-ties test, and how as few as 16 UK days can trigger residency.
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The US Substantial Presence Test, explained
How the IRS determines US tax residency for non-citizens: a weighted day-count formula across the current and prior two years. Exceptions, exemptions, and the closer-connection escape.
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UAE tax residency: the 90-day and 183-day rules
How UAE tax residency works under the 2023 Cabinet Decision: 183-day standard, 90-day rule with UAE ties, and the residence-certificate value despite zero personal income tax.
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What is tax residency? A complete guide
Tax residency determines which country can tax your worldwide income. Most countries use a 183-day rule, but ties, home, and economic interests can trigger residency with far fewer days.