GlossaryTax residency,
Tax residency,
in plain English.
32 terms, each with its own page, cross-linked to in-depth guides and calculators. From abode to Wohnsitz.
New to this? Start with what tax residency actually means, then come back for the individual terms.
183-day rule
The most common tax-residency threshold worldwideRead definition →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useRead definition →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionRead definition →Casa habitación
Mexican tax-residency conceptRead definition →Center of vital interests
A tax-treaty tie-breaker stepRead definition →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Read definition →Contact period (Ohio)
Ohio-specific residency unitRead definition →Contemporaneous records
Records created at or near the time of the events they…Read definition →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Read definition →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Read definition →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Read definition →Domicile
Your true, fixed, and permanent home, the place where, when absent…Read definition →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Read definition →Foyer
French tax-residency conceptRead definition →Gewöhnlicher Aufenthalt
German tax-residency conceptRead definition →Habitual abode
A tax-treaty tie-breaker stepRead definition →Homestead exemption
A property-tax reduction for owner-occupied primary residencesRead definition →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Read definition →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Read definition →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Read definition →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Read definition →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusRead definition →Physical Presence Test
An IRS test for the FEIERead definition →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Read definition →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Read definition →Schengen Area
A 29-country passport-free zone in EuropeRead definition →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyRead definition →SRT (UK Statutory Residence Test)
The UK's three-stage residency testRead definition →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Read definition →Tax home
Your principal place of business, employment, or post of dutyRead definition →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Read definition →Wohnsitz
German tax-residency conceptRead definition →