01 · Trigger
How residence begins
A day threshold is only one test. A permanent home, family, work, or centre of vital interests can establish residence sooner.
Tax residency status · 15 destinations
Where you live is one question. How you're taxed is another.
A strong residency programme can come with a poor tax outcome, and the reverse. Every country uses one of five systems to decide what income it can reach.
Citizenship-based
Taxed on your passport alone, wherever you live. Leaving does not end the obligation.
e.g. United States
Residence-based
Worldwide income is taxed once you are resident; liability ends when residence ends.
e.g. UK, Canada, Australia, Germany, France
Territorial
Only local income, or foreign income brought into the country, is taxed.
e.g. Singapore
Non-dom / remittance
Residence plus domicile status: foreign income is exempt while kept offshore, or during a time-limited window.
e.g. Ireland (indefinite); Portugal, Spain, Italy, Netherlands (time-limited regimes)
Zero-tax
No personal income tax exists for residents or citizens.
e.g. UAE
| Country | Tax system | Worldwide income trigger | Special expat regime | CFC rules |
|---|---|---|---|---|
Tax residency rules depend on your specific citizenship, income type, and personal ties — this is general information, not tax advice. Consult a qualified advisor before making any decision.
Reading the data
Tax residence is more than a day count.
Immigration permission determines whether you may live somewhere. Tax residence determines what that country may tax. The two decisions should be assessed separately.
02 · Reach
Which income is exposed
Residence-based systems generally reach worldwide income. Territorial and remittance systems may limit tax on qualifying foreign income.
03 · Companies
CFC rules can follow you
Controlled foreign company rules may attribute offshore company income to a resident owner even when no dividend is paid.
Special regimes need qualification
Expat, non-dom and lump-sum regimes often have eligibility tests, application deadlines, time limits and excluded income categories. A headline regime is not automatic treatment.
Check both the old and new country
Before moving, confirm departure rules, treaty tie-breakers, exit taxes, reporting duties and the date your new residence begins. Citizenship can also preserve filing obligations.