Tax residency guides for the
183-day rule, SPT, Schengen & more
Plain-English explanations of the rules that decide where you owe tax. Written for individuals, not corporate tax departments.
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- Guides10 min read
Which Tax Residency Rules Apply to You? State + Visa + Test Matrix
This routing guide explains tax residency rules by situation, matching your country, US state, and visa to the exact test and guide that applies to your case.
Read the guide → - International10 min read
Vietnam Tax Residency for Expats: 183-Day Rule & Long-Stay Visas
Vietnam tax residency hinges on 183 days or a permanent home and taxes worldwide income. Here's how the day count, long-stay visas, and the no-DNV reality work.
Read the guide → - International10 min read
Turkey Expat Tax Residency: 183-Day Rule & Returning-Resident Deferral
Turkey tax residency turns on a six-month presence test and taxes residents on worldwide income. Here is how the 183-day rule and the deferral exception work.
Read the guide → - International10 min read
South Africa Tax Residency: 183-Day Test & Ordinary Residence
The South Africa 183 day rule is the physical-presence test. See how it and ordinary residence decide SARS tax residency on worldwide income, and how to exit.
Read the guide → - Guides9 min read
Schengen Overstay Penalties & Tax Implications
Schengen overstay penalties range from fines and entry bans to deportation. Here is what overstaying the 90/180 limit costs, plus the tax angle few expect.
Read the guide → - Guides10 min read
Perpetual Traveler Tax Status: Myth vs Reality
The perpetual traveler tax myth promises a life with no tax home. In reality you almost always keep a domicile somewhere, here is what actually decides it.
Read the guide → - International11 min read
Offshore Account Reporting by Residency Status (FBAR / CRS / FATCA)
Foreign account reporting residency drives it: US persons file FBAR and FATCA, CRS-country residents are auto-reported, non-doms and non-residents differ.
Read the guide → - International10 min read
Monaco Tax Residency: The Bank Deposit Path & French Exception
How Monaco tax residency works: the bank deposit requirement, no personal income tax, the 183-day presence rule, and the big French exception expats miss.
Read the guide → - Guides10 min read
Medical, Exempt & Military Days: Official Rules by Jurisdiction
The medical day exception tax residency rule, exempt-individual days, and military days each cut your taxable count under the IRS SPT, US states, and UK SRT.
Read the guide → - International10 min read
Ireland Non-Dom: Indefinite Remittance Basis & Treaty Interactions
The Ireland non dom regime has no deemed-domicile clock, so the remittance basis can last indefinitely. How it works, what it taxes, and how treaties interact.
Read the guide → - International10 min read
Greece Golden Visa & the 183-Day Tax-Residency Trigger
Greece golden visa tax, made clear: the permit grants residency rights, not tax residency. Greek worldwide tax usually triggers only past 183 days a year.
Read the guide → - International10 min read
Georgia (Country) Tax Residency: The 183-Day Rule & 1% Regime
Georgia country tax residency hinges on the 183-day rule, and its territorial system plus the low Individual Entrepreneur regime keep foreign income untaxed.
Read the guide → - International10 min read
Estonia e-Residency vs Tax Residency: What It Does (and Doesn't) Do
Estonia e-Residency is a digital business ID, not tax residency. What it changes for your company's tax, what it leaves untouched personally, and the traps.
Read the guide → - International11 min read
Brazil Tax Residency: 183-Day Test & 2025 Non-Resident Cert Changes
Brazil tax residency starts after more than 183 days in any rolling 12-month window. How the day count, RFB exit rules, and 2025 dividend changes work.
Read the guide → - International10 min read
Argentina Residency & Bienes Personales After the 2025 Reform
How Argentina tax residency works: the 12-month physical-presence rule, worldwide wealth tax, and how the 2025 Bienes Personales reform changed the rates.
Read the guide → - Guides10 min read
April Tax Deadline & Residency Audit Season: A Planning Guide
Residency audit season starts in April. Here's how to file a clean part-year or nonresident return and pre-build day-count evidence that survives an audit.
Read the guide → - International10 min read
Andorra Passive Residency & the 10% Flat-Tax Scheme
Andorra tax residency explained: how passive residency works, the upfront deposit and local investment, the flat 10% income tax, and no wealth or estate tax.
Read the guide → - US States9 min read
Massachusetts 183-day rule and the Millionaire's Tax: residency for high earners
Massachusetts taxes residents at 5%, plus a 4% Millionaire's Tax above $1M. How the 183-day rule and place-of-abode test work for departing residents.
Read the guide → - US States10 min read
Vermont Residency Guide & Neighboring-State Audit Coordination
Vermont tax residency explained: the domicile rule, the 183-day statutory test, and how to coordinate days when you split time across New England and New York.
Read the guide → - US States9 min read
Utah Residency: 183-Day Rule & Domicile Requirements
You are a Utah resident if domiciled there, or if you keep a place to live in Utah and spend 183 or more days there. Either test means full-year residency.
Read the guide → - International11 min read
The Permanent-Home Tie-Breaker: OECD Article 4(2) in Practice
When two countries both claim you, a tax treaty tie breaker permanent home test usually decides residence. Here is how OECD Article 4(2) works in practice.
Read the guide → - US States9 min read
South Carolina Part-Year Residency & Personal-Services Income
South Carolina residency rules for part-year movers: how the state taxes income before and after your move, what counts as SC-source pay, plus retiree tips.
Read the guide → - Guides9 min read
Schengen 90/180 with Multiple Passports: Can You Reset Your Count?
Schengen multiple passports do not reset your 90/180 day count. The limit follows the person, not the document. Here is how it works and what overstaying costs.
Read the guide → - US States10 min read
Rhode Island Residency Rules & New England Tax Implications
You are a Rhode Island resident if it is your domicile, or if you keep a home there and spend more than 183 days in the state. Here is how both tests work.
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