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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All posts, page 4
- International10 min read
Residence-Based vs Territorial Tax Systems Explained
Residence-based systems tax your worldwide income, territorial ones tax only local-source income, and your day count is what decides which one applies to you.
Read the guide → - International10 min read
Portugal NHR (Grandfathered): Rules for Pre-2025 Applicants
Pre-2025 Portugal NHR holders keep full benefits despite the Portugal NHR replacement closing the regime. What stays, who qualifies, and how days protect it.
Read the guide → - International10 min read
Philippines Digital Nomad Visa: Tax on Foreign Income
Philippines digital nomad visa tax explained: the DNV lets you work remotely while the Philippines taxes non-citizens only on Philippine-source income.
Read the guide → - US States10 min read
Oregon's 200-Day Residency Rule: A Higher Bar & Snowbird Advantage
The Oregon 200 day rule taxes you as a resident if you keep a permanent home there and spend over 200 days in-state, a higher bar than the usual 183 days.
Read the guide → - International9 min read
New Zealand Tax Residency: 183-Day Rule & Ordinary Residence
New Zealand tax residency turns on a 183-day count and a permanent place of abode. Learn how the rules work, how to lose residency, and how Australia compares.
Read the guide → - US States10 min read
New Hampshire Residency: A No-Tax State After the I&D Repeal
New Hampshire tax residency in 2026: now a full no-tax state after the interest & dividends repeal. How to establish NH domicile and survive a departure audit.
Read the guide → - US States10 min read
Minnesota Residency Rules: Aggressive Auditor Profile & the 183-Day Test
A Minnesota residency audit targets departing high earners. Here's the 183-day statutory rule, the abode test, what counts as a Minnesota day, and how to win.
Read the guide → - International10 min read
Malta Non-Dom & the Remittance Basis: 183-Day Rule + Minimum Tax
Malta non dom tax residency taxes foreign income only when you remit it to Malta, not what you leave abroad. How the 183-day rule and minimum tax work here.
Read the guide → - Federal10 min read
J-1 Exchange Visitors: SEVIS Day-Counting & the Exempt-Year Window
How the j1 visa substantial presence test works: the exempt-year window (2-of-7 vs 5 calendar years), SEVIS tracking, and the early-departure restart trap.
Read the guide → - International10 min read
Italy's Non-Dom Substitute-Tax Regime
The Italy non dom regime lets new tax residents pay one flat annual substitute tax on all foreign income for up to 15 years. Here is how it works in 2026.
Read the guide → - International10 min read
Indonesia & Remote-Worker Tax: 183-Day Trigger & Territorial Rules
Indonesia B211A tax: the visa does not make you a resident. Being present 183+ days in any 12-month window does, flipping you to worldwide-income taxation.
Read the guide → - International10 min read
Golden Visa Is Not Tax Residency: The 183-Day Rule Still Applies
Golden visa tax residency is set by day-count rules, not a permit. Here is why the 183-day rule still decides where you pay tax and what actually changes it.
Read the guide → - Federal11 min read
FBAR & FATCA for Tax-Residency Planning: Reporting as a US Person
A green card or a passing Substantial Presence Test count makes you a US person who must report foreign accounts on the FBAR, and often Form 8938 under FATCA.
Read the guide → - Federal11 min read
Expatriation Exit Tax & Day-Counting: Form 8854 for Covered Expatriates
How the expatriation exit tax works under IRC 877A: the covered-expatriate tests, the 8-of-15-year green card rule, and why day-counting decides your fate.
Read the guide → - International10 min read
Costa Rica Tax Residency: Territorial System & 183-Day Rule
Costa Rica tax residency relies on a territorial system that leaves most foreign income untaxed. Here's how the 183-day rule and key residency visas work.
Read the guide → - US States10 min read
Colorado's 6-Month Rule & Snowbird Residency Strategy
Colorado residency rules make you a resident if you're domiciled there or keep a home and spend over six months in-state. How snowbirds plan around the line.
Read the guide → - International10 min read
Colombia Tax Residency for Digital Nomads: The DNV
Colombia tax residency triggers after more than 183 days in any rolling 365-day window, then Colombia taxes your worldwide income. How the DNV fits in.
Read the guide → - US States10 min read
Arizona's Remote-Worker Safe Harbor vs. the 183-Day Rule
Arizona remote worker tax explained: how the nonresident short-stay safe harbor relieves withholding for limited work days, and how it differs from residency.
Read the guide → - International10 min read
UAE and Dubai tax residency: 90 vs 183 days, and what you actually need
The UAE has 0% personal income tax, but qualifying as a tax resident takes more than landing in Dubai. Here are the 90-day and 183-day pathways and what other countries will demand to recognize your status.
Read the guide → - International10 min read
Spain's Beckham Law and 183-day rule: residency for inbound expats
Spain taxes residents at up to 47%, but the Beckham Law gives qualifying inbound workers a 24% flat rate for 6 years. Here's how the 183-day rule and Beckham Law interact.
Read the guide → - US States10 min read
Washington State Residency Rules: Capital Gains Tax & Domicile Defense
Washington state residency rules explained: no income tax, but a capital gains tax on high earners and your old state's audit risk when you move to WA.
Read the guide → - International11 min read
UK FIG Regime: The 4-Year Foreign Income & Gains Exemption (Post-Non-Dom)
The UK FIG regime gives new UK residents 4 tax-free years of foreign income and gains after non-dom rules ended in 2025. Here's how the day-counting works.
Read the guide → - International10 min read
Thailand DTV & Tax Residency: the 180-Day Rule, Day-Counting & Foreign Income
Thailand digital nomad tax turns on one number: a Thai DTV visa never makes you a tax resident, but 180+ days in a calendar year does. Here is how it works.
Read the guide → - International11 min read
Territorial Tax Countries 2026: The List & Residency Thresholds
Territorial tax countries tax only local-source income, leaving foreign earnings untaxed. Here's the 2026 list, the residency-day thresholds, and key caveats.
Read the guide →