Tax Residency Calculator (2026)

Frequently asked questions

How does the 183-day rule actually work?

Most jurisdictions deem you tax resident if you spend 183+ days physically present in a calendar year. Days in transit (e.g. layovers) usually don't count, but full days do — even arrival and departure days each count as a full day in many countries (UK, Spain). Some jurisdictions also apply "centre of vital interests" tests that override the day count: even if you spend less than 183 days, having your home, family, or main business interests there can make you tax resident.

What's a "tie-breaker" rule?

When two countries both claim you as tax resident under their domestic rules (you're "dual resident"), the relevant double-tax treaty's tie-breaker article decides which country wins. The OECD Model treaty cascade: (1) permanent home, (2) centre of vital interests, (3) habitual abode, (4) nationality, (5) mutual agreement. Most treaties follow this. Without a treaty, you may genuinely be taxed by both countries — the worst outcome for international planning.

What changed with the UK non-dom regime in 2025?

The non-dom remittance basis was abolished from 6 April 2025. Domicile no longer matters; only tax residency does. The replacement is the FIG (Foreign Income & Gains) regime: new UK residents (after 10+ consecutive years non-resident) get 4 tax years of full exemption on foreign income and gains. After year 4, full worldwide tax applies. There are transitional rules (TRF — Temporary Repatriation Facility) for existing non-doms with offshore funds.

Did Portugal's NHR regime really close?

Yes. The original NHR (10-year flat 20% on Portuguese employment income + foreign income exempt) closed to new entrants on 31 December 2024. It was replaced by IFICI ("NHR 2.0"), which is much narrower: only for science/R&D/innovation/healthcare professionals with EQF Level 6+ qualifications. Most digital nomads, retirees, and conventional remote workers no longer qualify. Existing NHR beneficiaries keep their benefits until their 10-year period ends.

How does Malta really achieve a 5% effective corporate tax?

Maltese companies pay 35% corporate tax on profits. When they distribute dividends to non-Maltese shareholders, the shareholder applies for a 6/7ths refund of the underlying tax paid — netting an effective rate of 5%. The mechanism is the imputation system, in place since 1994. There are also 5/7 (passive) and 2/3 (with double-tax relief) refund variants. Substance requirements have been increasingly enforced post-BEPS — you can't just have a postbox.

Is Cyprus 60-day residency still attractive?

Yes — and it just got more flexible. The pre-2026 60-day rule required you to NOT be tax resident in any other state. The 2026 reform removed that condition. So now you can spend 60+ days in Cyprus, have economic ties (employment, business, or directorship), own/rent a home, and qualify regardless of your tax status elsewhere. Combined with non-dom status (17 years SDC exemption on dividends/interest), Cyprus remains one of the easiest paths to low-tax EU residency.

What about UAE — is it really 0%?

Personal income: yes, 0% — UAE has no income tax, no CGT, no inheritance tax. Corporate: 9% on profits above AED 375k (~€95k) for mainland companies. Free zone companies with QFZP (Qualifying Free Zone Person) status keep 0% on qualifying income, but the rules tightened in 2024 — non-qualifying income must stay under 5% of total or AED 5M, whichever is lower. Substance is required. The UAE is in the OECD inclusive framework, so Pillar 2 minimum tax may apply to large multinationals.

Where does Italy's €200k lump-sum stand now?

For new entrants from 10 August 2024, the annual lump-sum is €200,000/year (replaces all worldwide income tax for 15 years). From January 2026, it's rising to €300,000/year for new entrants. Existing beneficiaries who entered before August 2024 are grandfathered at the old €100,000 rate for the duration of their 15-year term. Family members: +€25k each.

How does this calculator handle treaty tie-breakers?

It doesn't — and it shouldn't. Tie-breakers are case-specific (your treaty network, the specific facts, sometimes mutual agreement procedures between tax authorities). The calculator shows you the domestic-law residency thresholds and effective tax rates side-by-side. You'll need a tax adviser to apply tie-breakers to your specific multi-jurisdiction situation.