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 5
- 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. The 90-day and 183-day pathways, and the proof.
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 six years. How it meets the 183-day rule.
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 → - US States10 min read
Tennessee Residency Guide: Zero Income Tax & Escaping High-Tax-State Audits
Tennessee has no state income tax since the Hall tax repeal. Learn how Tennessee tax residency works and how to survive your old state's departure audit.
Read the guide → - Guides10 min read
Tax Residency Edge Cases: Do Layovers, Partial Days & the Midnight Rule Count?
Whether a layover counts as day tax residency depends on the rule. New York counts any part of a day; the IRS and UK midnight rule are kinder. Full guide.
Read the guide → - International10 min read
Portugal IFICI (NHR 2.0): 20% Flat Tax for Qualified Professionals
Portugal's IFICI (NHR 2.0), the post-2024 successor to NHR, gives qualifying science, tech and R&D professionals a 20% flat tax once they are resident.
Read the guide → - International10 min read
Panama Territorial Tax & Residency: the 183-Day Threshold and 0% on Foreign Income
Panama taxes only Panama-source income, foreign income is generally untaxed. How Panama tax residency, the 183-day rule, and visa vs. residency work in 2026.
Read the guide → - US States11 min read
Nevada Domicile & the 183-Day Rule: No Income Tax, Common Audit Paths
Nevada tax residency has no 183-day rule because the state levies no income tax, the real fight is abandoning California or New York. Here is how to win it.
Read the guide → - International10 min read
Malaysia DE Rantau & Tax Residency: The 182-Day Threshold for Tech Professionals
Malaysia DE Rantau tax residency hinges on days, not the visa: 182 days in a calendar year makes you a resident. Here's the threshold and foreign-income rule.
Read the guide → - International10 min read
India NRI Tax Residency: The 182-Day Rule & the 120-Day Change
The India 182 day rule NRI guide: stay under 182 days to keep non-resident status, but high earners turn resident at 120 days. Here is how it all works.
Read the guide → - Guides10 min read
How Many Days Can I Spend in a Country Before Becoming a Tax Resident?
Wondering how many days tax resident status takes? It's usually 183 days a year, but the US, UK, and US states count differently. Get the per-country answer.
Read the guide →