Monaco tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Monaco has 0% personal income tax for residents (with limited exceptions). Residency requires a Monaco residence card, which requires a real Monaco address (rental or ownership). Day count is not the primary trigger, physical presence + proof of intent to live in Monaco are.
- 0% personal income tax for Monaco residents.
- Residency obtained via Monaco residence card; real Monaco home required.
- French nationals are excluded from the 0% benefit by treaty.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Monaco has no personal income tax (except for French nationals). Residency is immigration-based.
Monaco tax residency, FAQ
How many days can I spend in Monaco before becoming a tax resident?
Generally, spending more than 183 days in Monaco during a calendar year can make you a tax resident. Monaco has no personal income tax (except for French nationals). Residency is immigration-based.
How does Monaco count a day of presence?
Day-counting rules vary: many jurisdictions treat any part of a calendar day spent in-country as a full day, while others require presence at midnight. Because the burden of proof is usually on you, keep a contemporaneous, day-by-day record of where you were.
What tax year does Monaco use?
Monaco measures residency over calendar year (jan 1 – dec 31).