GlosariumResidensi pajak,
Residensi pajak,
dalam bahasa sederhana.
32 istilah, masing-masing dengan halamannya sendiri, saling terhubung ke panduan mendalam dan kalkulator. Dari abode hingga 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 worldwideBaca definisinya →Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round useBaca definisinya →Bona Fide Residence Test
An IRS test for the Foreign Earned Income ExclusionBaca definisinya →Casa habitación
Mexican tax-residency conceptBaca definisinya →Center of vital interests
A tax-treaty tie-breaker stepBaca definisinya →Closer connection exception
An exception to the US Substantial Presence Test for non-citizens with…Baca definisinya →Contact period (Ohio)
Ohio-specific residency unitBaca definisinya →Contemporaneous records
Records created at or near the time of the events they…Baca definisinya →Convenience of employer rule
A state rule taxing non-resident remote workers as though the work…Baca definisinya →Declaration of Domicile
A sworn statement filed with a Florida county clerk declaring Florida…Baca definisinya →Departure tax (exit tax)
Tax on certain unrealized gains imposed when you cease to be…Baca definisinya →Domicile
Your true, fixed, and permanent home, the place where, when absent…Baca definisinya →FEIE (Foreign Earned Income Exclusion)
An IRS exclusion of up to ~$130K (2026) of foreign earned…Baca definisinya →Foyer
French tax-residency conceptBaca definisinya →Gewöhnlicher Aufenthalt
German tax-residency conceptBaca definisinya →Habitual abode
A tax-treaty tie-breaker stepBaca definisinya →Homestead exemption
A property-tax reduction for owner-occupied primary residencesBaca definisinya →Impatriate regime (Italy)
Italian tax break: a 50–60% reduction in taxable employment income for…Baca definisinya →Lump-sum taxation (forfait fiscal)
Swiss regime that taxes qualifying foreigners on a deemed lifestyle expense…Baca definisinya →Millionaire's Tax
Massachusetts 4% surtax on personal income over $1 million, effective 2023Baca definisinya →NHR (Non-Habitual Resident, Portugal)
Portugal's preferential tax regime for inbound residents, offering 10 years of…Baca definisinya →Ordinary residence (Ireland)
Irish concept: a stickier 3-year residency statusBaca definisinya →Physical Presence Test
An IRS test for the FEIEBaca definisinya →PPA (Permanent Place of Abode)
Abbreviated form of 'permanent place of abode', a year-round dwelling that…Baca definisinya →Remittance basis
Tax regime in Ireland and (historically) the UK where foreign income…Baca definisinya →Schengen Area
A 29-country passport-free zone in EuropeBaca definisinya →SPT (Substantial Presence Test)
IRS day-count test for non-citizen US tax residencyBaca definisinya →SRT (UK Statutory Residence Test)
The UK's three-stage residency testBaca definisinya →Statutory residence
Tax residency triggered by a fixed day-count threshold (often combined with…Baca definisinya →Tax home
Your principal place of business, employment, or post of dutyBaca definisinya →Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as…Baca definisinya →Wohnsitz
German tax-residency conceptBaca definisinya →