Retirement tax map for US pension-income households

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

United States only

Art. 24

irs.gov · verified 2026-08-08

More than 183 days — or the conditional 60-day rule

Calendar year (1 Jan–31 Dec). Income Tax Law 118(I)/2002.

As recorded in the WhereNext registry, verified 2026-06-04. Cyprus Tax Department (Τμήμα Φορολογίας), Ministry of Finance

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

United States only

Art. 18(1)(b)

irs.gov · verified 2026-08-08

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

A home available to you (Wohnsitz) — OR habitual abode (generally >183 days)

Calendar year — but Germany does NOT use a single-year 183-day count as its primary trigger. A home available to you (a 'Wohnsitz', §8 AO) makes you resident from day one; a habitual abode (§9 AO, generally >6 months' continuous presence) is the alternative.

As recorded in the WhereNext registry, verified 2026-06-04. Bundeszentralamt für Steuern (BZSt) — Abgabenordnung §§8–9 / EStG §1

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Both states, with credit relief

Art. 18(2) with Art. 1 saving clause

For a US-citizen resident of Italy, BOTH states tax US Social Security with credit relief per the IRS Technical Explanation; Italy-only taxation applies solely to dual US/Italian citizens (Protocol Art. 1(2)(a) rescues para 2 only for nationals of the residence state).

irs.gov · verified 2026-08-08

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

United States only

Art. 17(2)

2008 treaty, in force 2010-11-23; saving-clause-proof.

home.treasury.gov · verified 2026-08-08

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

More than 183 days (or a Portuguese home kept as your habitual residence)

Calendar year (1 Jan–31 Dec), but the 183-day count is measured over ANY rolling 12-month window starting or ending in the year. Portugal applies partial-year residency.

As recorded in the WhereNext registry, verified 2026-06-04. Autoridade Tributária e Aduaneira (AT) — Portal das Finanças

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

More than 183 days, OR Spain is your centre of economic interests

Calendar year (año natural, 1 Jan–31 Dec). NO split-year — you are resident for the whole year or not at all. Sporadic absences count toward the 183-day total unless you prove tax residency elsewhere.

As recorded in the WhereNext registry, verified 2026-06-04. Agencia Estatal de Administración Tributaria (AEAT)

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

United States only

Art. 20(2)

irs.gov · verified 2026-08-08

180 days or more (aggregate) in the calendar year

Calendar year (1 Jan–31 Dec). A pure aggregate day count — no ties, no permanent-home element, nationality irrelevant.

As recorded in the WhereNext registry, verified 2026-06-04. The Revenue Department of Thailand (กรมสรรพากร)

183 days in any 12-month window — or the conditional 90-day route

ANY consecutive 12-month period (not a fixed calendar year). All days or parts of a day count; they need not be consecutive.

As recorded in the WhereNext registry, verified 2026-06-04. Federal Tax Authority (FTA) — Cabinet Decision No. 85 of 2022

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.

Decided by the Statutory Residence Test (SRT) — this tool flags only the clear-cut day-count cases

UK tax year 6 April–5 April (NOT the calendar year). Count UK days only.

As recorded in the WhereNext registry, verified 2026-06-04. HM Revenue & Customs (HMRC)

Not recorded in the WhereNext registry

A special expat or retiree regime may exist — absence here means the registry has not verified one, never that none exists.