How does the UK Statutory Residence Test work?

Three sequential tests. Automatic non-residence: fewer than 16 days in the UK (46 if not resident in the previous 3 years). Automatic UK residence: 183+ days. Sufficient ties: with 4 UK ties, just 31 days triggers residency. Source: HMRC RDR3.

Do US citizens abroad have to file US taxes?

Yes. US citizens and green card holders must file US tax returns on worldwide income regardless of where they live. FBAR required if foreign accounts exceed $10,000 aggregate at any point. FATCA Form 8938 required if assets exceed $200,000 at year-end (single expat abroad). Source: IRS.gov

Do Australian expats still pay Australian tax?

Depends on ATO residency status. The domicile test means most Australians retain Australian domicile unless they establish a genuine permanent home abroad. Simply working overseas is not sufficient. Source: ATO.gov.au

Expat Tax Guides 2026 — UK, US, Australian and Destination

Your home country tax obligations follow you regardless of where you live. Start here.

🇬🇧

UK Citizens Abroad

Statutory Residence Test, UK-source income rules, rental income, pensions, crypto CGT and what triggers UK tax residency. Sourced from HMRC RDR3.

SRT · Non-resident rules · NRCGT

🇺🇸

US Citizens — FATCA & FBAR

FBAR (FinCEN 114), FATCA (Form 8938), Foreign Earned Income Exclusion and Streamlined Compliance. Mandatory for all US citizens and green card holders regardless of residence.

FBAR · FATCA · FEIE · $10k threshold

🇦🇺

Australian Citizens Abroad

ATO domicile test, resides test, non-resident income rules and superannuation while abroad. Why most Australian expats remain tax residents and don't know it.

Domicile test · Super abroad · ATO

By destination — local tax regimes

Understanding the local tax system in your destination country is as important as knowing your home country obligations.

🇹🇭

Thailand Tax

PIT 5–35%. 180-day residency trigger. 2024 remittance rule change — all remitted foreign income now taxable as PIT in year of remittance.

PIT · 2024 remittance change · LTR

🇦🇪

UAE Tax

0% personal income tax. 9% corporate tax from June 2023 on profits over AED 375,000. 5% VAT. No inheritance tax, no CGT for individuals.

0% PIT · Corporate tax · VAT

🇵🇹

Portugal Tax

PIT 14.5–48%. NHR ended January 2024 for new applicants. IFICI replacement explained. CGT 28% flat rate on most assets.

NHR ended · IFICI · 28% CGT

🇪🇸

Spain Tax

PIT 19–47%. Beckham Law 24% flat rate for qualifying expats. Regional wealth tax. Digital Nomad Visa tax implications.

Beckham Law · Wealth tax · 47% top rate

🇸🇬

Singapore Tax

Territorial system. 0% capital gains tax including crypto. PIT 0–24%. No tax on foreign-source income. Sourced from IRAS.

0% CGT · Territorial · 0-24% PIT

🇲🇾

Malaysia Tax

Territorial system with 2022 foreign income changes. PIT 0–30%. Real Property Gains Tax on property disposals at 10–30%.

Territorial · RPGT · 2022 change

🇮🇩

Indonesia Tax

Worldwide income for residents. 183-day residency trigger. PIT 5–35%. Second Home Visa tax position explained.

Worldwide income · 183 days · Bali

🇭🇰

Hong Kong Tax

Salaries tax capped at 15%. 0% CGT. 0% dividend tax. Territorial system — only HK-source income taxed. Sourced from IRD.

15% cap · 0% CGT · Territorial

🇦🇺

Australia Tax (inbound)

Worldwide income for residents. PIT 0–45%. 50% CGT discount for residents on assets held 12+ months. 2% Medicare levy. Superannuation 11.5% employer contribution.

0-45% PIT · 50% CGT discount · Super

🤝 UK Double Tax Treaties

How UK treaties with Thailand, UAE, Portugal, Spain, Singapore, Malaysia, Indonesia, Hong Kong and Australia work — and what they actually cover for expats.

Double tax treaties guide →

Tax & Legal — written for expats, by expats

By nationality — your home country obligations