Tax Residency

Substantial Presence Test (SPT)

The US Substantial Presence Test requires at least 31 days in the current year and a weighted total of at least 183 days over that year and the preceding two. Count all current-year days, one-third of the previous year's days and one-sixth of the earlier year's days. These are the IRS rules checked in 2026; excluded days and exceptions can change the result.

Tax Treaty

A tax treaty is an agreement between jurisdictions that can allocate taxing rights, reduce specified taxes and provide relief from double taxation. Entitlement depends on the treaty's text, residence and other conditions. Treaties and protocols have their own effective dates; signing a treaty is not the same as bringing it into force.

FEIE (Foreign Earned Income Exclusion)

The Foreign Earned Income Exclusion allows eligible US taxpayers to exclude up to $132,900 of qualifying foreign earned income for tax year 2026. A foreign tax home and either the bona fide residence or physical presence test are required. The physical presence test requires 330 full days in foreign countries during a consecutive 12-month period. The exclusion does not reduce self-employment tax.

Foreign Tax Credit (FTC)

The Foreign Tax Credit can reduce US income tax for qualifying foreign income taxes paid or accrued. It is subject to source, category and US-tax limitations; it is not a guaranteed refund of foreign tax. Form 1116 is generally used by individuals. Taxes attributable to income excluded under FEIE cannot also generate a credit.

Double Taxation

International double taxation can arise when more than one jurisdiction taxes the same income. Relief may come from a treaty, a domestic foreign-tax credit or an exemption, subject to their conditions. A foreign-tax payment does not automatically eliminate all tax in the other country, and relief is not limited to countries with a treaty.

Malta vs Cyprus for Tax Residency 2026: The Honest Comparison

Malta's 15% remitted-income flat vs Cyprus's 60-day non-dom + 0% dividends. Which EU tax-optimization regime wins for crypto holders, retirees, or entrepreneurs? Full 7-factor comparison.

US State Taxes After Moving Abroad: Which States Follow You (and How to Break Free)

California, New York, Virginia, South Carolina, and New Mexico pursue expats for state taxes after moving abroad. The FEIE does NOT protect you. Here's the 7-step checklist to cleanly break state tax residency before you leave — plus the self-employment tax trap that catches freelancers even with FEIE.

The Slowmad Tax Trap: How Splitting Time Between Countries Creates Tax Nightmares

The 183-day rule is not universal. France's permanent home test, Germany's habitual abode, Portugal's rolling 12-month period, and the US weighted formula can all trigger tax residency with fewer days than you think. Safe patterns vs risky patterns, the Estonia-Georgia structure, and why a $3K-5K/year tax advisor is cheaper than $10K-50K+ in back taxes.

Moving to China 2026: K Visa, Work Permits, Tax & Arrival Guide

A provenance-bound 2026 guide to moving to China: K visa reality check, work-permit tiers, Five-Star Card PR, 24-hour registration, 183-day tax rules, banking verification and visa-free changes.

Best Low-Tax Countries for Expats 2026: Spain Beckham vs. Italy Impatriati vs. UAE vs. Cyprus Non-Dom

UAE (0%), Monaco (0%), Spain Beckham (24% flat 6 yrs), Cyprus Non-Dom (0% dividends 17 yrs), Italy Impatriati (50% cut), Greece 7-year (50% cut). Every tax regime compared with 2026 rates — employment, investor, pension, crypto.

Monaco Residence Permit 2026: €500K+ Deposit, Zero Income Tax

Monaco Residence Permit (Carte de Séjour) in 2026 — €500,000+ Monaco bank deposit (remains your property), mandatory Monaco property and an individual residence assessment (no fixed annual minimum stay). Zero personal income tax, zero wealth tax. 10-year path to rare discretionary citizenship. Full comparison with Switzerland lump-sum taxation.