Every country has its own rules. Know yours.
Tax residency thresholds, visa requirements, audit risks, and what you need to prove. Select your destination and get the full picture.
Why it matters
The rules differ. The stakes don't.
Whether you are leaving your home country, arriving in a new one, or splitting time between jurisdictions, each destination has its own residency rules, tax thresholds, and documentation requirements.
These guides cover the essentials: what triggers tax residency (including the 183-day rule), what authorities check during audits, and how ResidenceSafe helps you stay compliant.
Select Your Country
Residency guides by destination
Thirteen jurisdictions. Residency rules, tax rates, audit risks, and exactly what you need to prove, in one place.
At a glance
What each guide covers
Every guide explains the residency threshold, the key tax regime, and the audit risks specific to that jurisdiction.
- Max 10% income tax
Andorra
183-day physical presence requirement. Double Taxation Framework treaties with Spain and France mean your departure will be scrutinized. Annual proof of residence required for permit renewals.
- Nomad permit: 0% local tax
Croatia
Croatia's digital nomad permit exempts foreign-sourced income from local tax. The 183-day rule spans 1 or 2 calendar years. EU membership means OECD automatic data exchange applies.
- 60-day rule, non-dom
Cyprus
The only country where 60 days can make you tax resident, if you meet the other conditions. Non-dom status exempts dividends and interest, but a second day count almost nobody tracks decides whether it holds.
- 22% flat tax, 0% CIT retained
Estonia
Rolling 12-month 183-day rule with retroactive residency from first arrival. e-Residency does not create tax residency. 0% corporate tax on retained profits makes it unique for founders.
- Impatriate: 50% exemption
France
France applies a broad residency test: habitual abode, professional activity, or center of economic interests. The impatriate regime offers 50% exemption for 8 years, but requires proving you genuinely relocated.
- 50% tax exemption (7 yrs)
Greece
Greece offers a 50% income tax exemption for new residents relocating from abroad, valid for 7 years. The 183-day residency threshold applies. Digital nomad visa holders face strict minimum-stay conditions.
- €200k flat tax, impatriati
Italy
Since 2024, physical presence alone can make you resident under the reformed art. 2 TUIR, and fractions of a day count: a flight landing at 23:00 is a full day. The €200k flat tax and impatriati regime draw high earners.
- IFICI 20% flat regime
Portugal
The new IFICI regime (replacing NHR) offers 20% flat tax for qualifying professionals. D8 visa holders must prove a rolling 183-day count. SEF checks physical presence during renewals.
- 0% salary income tax
Saudi Arabia
No income tax on salaries, but that tax-free pay only holds while your home country agrees you have left. The Article 3 day tests and the ZATCA Tax Residency Certificate are what prove non-residency abroad.
- Up to 45%, exit tax
South Africa
Worldwide taxation up to 45%. The s10(1)(o)(ii) foreign income exemption only counts if you can prove 183 days out, and SARS applies an exit tax the day you cease residency.
- Beckham Law: 24% flat
Spain
183-day rule enforced aggressively by Hacienda. The Beckham Law offers 24% flat tax but requires proving presence. Family presumption rule means your spouse and children matter too.
- 0% personal income tax
UAE
183-day requirement to obtain a Tax Residency Certificate (TRC). Zero income tax is the draw, but your home country will challenge your departure aggressively. OECD CRS data exchange makes hiding impossible.
- Statutory Residence Test
United Kingdom
The most mechanical system in the world: HMRC counts your midnights, crosses them with your ties, and settles residency by a table. The FIG regime replaces non-dom, and temporary non-residence rules can claw back years.
Wherever you move, ResidenceSafe proves you're there.
Certified, blockchain-sealed presence records accepted across jurisdictions. Start building your evidence today.
For digital nomads · expats · tax advisors