What is tax residency?

Tax residency determines which country has the right to tax your worldwide income. Rules vary by country but often depend on physical presence or center of life.

How do I change my tax residency?

To change tax residency, you usually need to leave your current country, meet residency requirements elsewhere, and follow exit tax procedures.

An exit tax is imposed when you move your tax residency, triggering taxation on unrealized capital gains or worldwide assets.

How can I legally reduce exit tax?

Exit tax can be minimized through careful tax planning, treaty benefits, and structuring assets before relocation.

Which countries have no income tax?

Countries like the UAE, Monaco, and The Bahamas have zero income tax policies, attracting wealthy individuals.

Can I live in a country but be a tax resident elsewhere?

Yes, through strategies like territorial taxation, tax treaties, or dual residency planning.

What is a territorial tax system?

In a territorial tax system, only income earned within the country is taxed. Foreign-sourced income is tax-free.

Which countries offer Golden Visas?

Portugal, Greece, and Spain offer Golden Visas, granting residency in exchange for investment.

What is a tax treaty?

A tax treaty is an agreement between two countries to prevent double taxation and reduce withholding tax rates.

Tax Non-Residency Self-Assessment: Evaluate Your Global Tax Risk

Discover your potential tax residency risks with our comprehensive assessment tool—designed to help high-income professionals and global entrepreneurs understand their tax status strategically and legally.

A Strategic Approach to Understanding Your Tax Residency Status

Legal & Professional Disclaimer

This Tax Non-Residency Self-Assessment tool provides general guidance only and is not intended as legal, tax, or professional advice.

Results are simplified risk estimates based on general principles
Individual tax situations vary significantly
Formal legal and tax consultation is strongly recommended
No warranties are made about the accuracy of the assessment
Users should independently verify all information

Assess Your Risk Factors Across Multiple Jurisdictions

Navigate the Complex World of Tax Residency with Precision

The Tax Non-Residency Self-Assessment is a sophisticated diagnostic tool designed for high-income professionals, global entrepreneurs, and internationally mobile individuals. By analyzing multiple risk factors across jurisdictions, this assessment provides a strategic overview of your potential tax residency status.

Our comprehensive tool evaluates key elements including:

Physical presence in different countries
Housing and economic ties
Family and business connections
Formal exit procedures
Documentation and compliance strategies

Each assessment generates a detailed risk score and provides targeted recommendations to help you understand and potentially optimize your global tax positioning. While not a substitute for professional tax advice, this tool offers a critical first step in understanding your international tax landscape.

We highly recommend also reading our in-depth guide How to Become a Tax Non-Resident for a full framework and actionable insights.

Tax Non-Residency Self-Assessment

Evaluate your tax non-residency status with our detailed assessment tool. This analyzes your physical presence, ties, and formal requirements to help determine if you qualify.

Which country are you attempting to break tax residency from? Different countries have different rules for determining tax residency. This helps tailor the assessment.

Important for US citizens and green card holders: If you’re leaving the US tax system, filing forms such as Form 8854 (expatriation) and/or Form 8938 (for foreign financial assets) may be required. Failure to file these forms can result in significant penalties. Consider consulting a US tax specialist.

How many days were you physically present in this country during the tax year?

Less than 90 days Low Risk 90-120 days Low Risk 121-183 days Medium Risk More than 183 days High Risk

The 183-day rule is a common threshold in many countries, but even fewer days can create risks in some jurisdictions.

Did you deliberately track and document all days spent in and outside the country?

Yes, I maintained a detailed travel log Partially, I have some records No, I didn’t track days specifically

Proper documentation is crucial for defending your non-resident status if challenged.

Do you maintain housing ties in this country?

No home or rental property Low Risk Rental property (not available year-round) Low Risk Owned home that’s rented out full-time Medium Risk Home available for your use year-round High Risk

Home availability is one of several factors tax authorities assess. Other strong ties (family, economic, business) may increase the risk of tax residency.

Note: If you own property in the country, proper documentation of your rental arrangements is critical. Tax authorities often examine property ownership as a primary indicator of tax residency. Formal leases, property management contracts, and utility records can help demonstrate that the property is not your primary residence.

If you own property, how have you documented that it’s not your primary residence?

Formal lease agreement with tenants Utility bills show minimal/no usage Property management arrangement No specific documentation

What economic and family ties do you maintain in this country?

Spouse/partner lives there High Risk Dependent children live there High Risk Active business involvement High Risk Primary bank accounts Medium Risk Investment accounts/assets Medium Risk Driver’s license/local ID Medium Risk Social/club memberships Low Risk None of the above Low Risk

Select all that apply. Family and economic ties are primary factors tax authorities examine.

What is the nature of your business involvement?

Director/officer of company Active business owner Passive investor only Employee

Have you established tax residency in another country?

Yes, with formal tax residency certificate Low Risk Yes, filed tax returns there Low Risk Yes, but no formal documentation yet Medium Risk No, not established elsewhere High Risk

Having a new tax home is often essential for successfully breaking previous tax residency. Some tax authorities require formal documentation of new tax residency (e.g., a tax certificate or filed returns) to recognize a tax status change.

In which country have you established new tax residency?

Have you completed formal exit procedures?

Filed exit/departure tax forms Low Risk Notified tax authorities in writing Low Risk Canceled local registrations/permits Medium Risk No formal exit procedures completed High Risk

Many jurisdictions require formal exit procedures, while others rely on a combination of residency factors. Check with local tax authorities.

Have you filed Form 8854 (expatriation) or Form 8938 (if you hold significant foreign financial assets)? If you are a US citizen or green card holder leaving the US tax system, you may need to file one or both of these forms. Consider consulting a tax advisor if in doubt.

Yes, all applicable forms Some but not all forms No, haven’t filed these forms Not applicable to my situation

How are you handling ongoing compliance?

Working with a tax advisor specializing in expatriation Maintaining detailed documentation of all residency factors Keeping a detailed travel log Applying provisions of tax treaties Minimal or no ongoing compliance strategy

Select all that apply. Ongoing compliance is crucial for maintaining non-residency status.

Analyzing your tax residency factors…

Disclaimer: This assessment provides general guidance only and is not legal or tax advice. Tax residency rules are complex and vary by jurisdiction. Consult with a qualified international tax professional for advice specific to your situation.

Strategic Assessment Insights

This assessment is designed to be more than a simple risk score. It’s a comprehensive tool that guides you through critical considerations in tax residency planning. By methodically answering each question, you’ll gain deeper insights into the complex factors that determine your global tax positioning.