Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income is taxed only when remitted to the country.
The remittance basis taxes foreign-source income and gains only when remitted to the country of residence. Ireland's remittance basis is available to non-Irish-domiciled tax residents and is broader than the UK's post-reform regime. The UK's old 'non-dom' remittance basis was significantly narrowed by 2025 reforms. Japan applies a similar concept under its 'non-permanent resident' classification, foreign income is Japan-taxable only when remitted, until you've been resident for 5 of the last 10 years.
Related terms
Schengen Area
A 29-country passport-free zone in Europe. Non-EU citizens can spend at most 90 days in any 180-day rolling window.
PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that triggers statutory residence under New York's 184-day rule.
SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residency. 3-year weighted formula: current + 1/3 prior + 1/6 two-years-prior ≥ 183.
Physical Presence Test
An IRS test for the FEIE: 330 full days of foreign-country presence during any 12-month period.
SRT (UK Statutory Residence Test)
The UK's three-stage residency test: automatic non-resident tests, automatic resident tests, then a sufficient-ties test.
Passive residency (Andorra)
Andorra's residence permit for people who live there without working locally (residència sense activitat lucrativa), granted against a qualifying investment in Andorran assets.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
