Americas expat tax guides

Moving to Argentina? Who the five-year rule really covers, the 12-month residency test, 2026 rates up to 35%, wealth tax, the Monotributo and nomad visa.

Aruba's widened 2026 expatriate regime, income tax up to 52%, social premiums, no capital gains tax for private investors and no bilateral tax treaties.

No income tax in the Bahamas, but National Insurance, VAT and property tax still apply. The BEATS remote work permit, permanent residence and why there are no treaties.

The Barbados Welcome Stamp and its non-resident rule, the 182-day and domicile tests, the lower 2026 income tax rates, NIS and how foreign income is taxed.

Bermuda has no income tax, but salaries carry payroll tax. The 2026/27 bands, social insurance, health insurance, estate duty and how to live there now Work From Bermuda has closed.

Understand Bolivia expat taxes, why foreign income is never taxed regardless of residence, the 13% RC-IVA, and the credit that can reduce it to nothing.

Moving to Brazil? The 2026 income tax changes under Law 15.270, the 183-day residency rule, the 15% offshore investment tax, crypto and the nomad visa.

Moving to or leaving Canada? How residential ties, the 183-day rule, departure tax, 2026 federal and Ontario rates, CPP and EI affect what you pay.

No income, gains or inheritance tax in the Cayman Islands, but a compulsory 10% pension and health insurance. Residency routes, 2026 stamp duty and the UK arrangement.

Understand Chile expat taxes, tax residency, the three-year foreign income rule and the extension to six, tax rates, treaties and the April filing deadline.

Colombia's rolling 183-day residence rule, 2026 income tax rates in UVT, the wealth tax, crypto, social security and the digital nomad visa.

What counts as foreign-source, the tax-free nomad visa, the 2026 income tax bands, CCSS contributions and residence routes.

The announced move to a flat 10% and territorial taxation from January 2027, why it is not yet law, and the rules that apply today.

Understand Dominican Republic expat taxes, the territorial system, the Article 271 three-year exemption on foreign financial income, and the filing deadline.

The 10 tax brackets to 37%, the four routes into residence, and why foreign income of residents is taxable despite what guides claim.

The 2024 reform cutting tax on incoming capital from 30% to 0%, what that exemption does not cover, and the technology sector exemption.

Understand Guatemala expat taxes, the territorial system that exempts foreign income entirely, the 5% and 7% employment rates, and the 10% on capital gains.

Understand Guyana expat taxes, the personal allowance of one-third of income, the 28% and 40% rates, and the temporary resident relief on foreign income.

Why the Prospera ZEDE regime is legally contested including the 2022 repeal, the arbitration that followed, and what it means for planning.

The 25% and 30% rates, the rising tax-free threshold, why there is no capital gains tax, and the remittance basis for non-domiciled individuals.

Moving to Mexico? Why a home can make you tax resident with no day count, 2026 ISR rates up to 35%, RESICO at 1% to 2.5% for freelancers, and residency.

The territorial system, why a residence permit alone does not make you tax resident, and the 15% on capital gains.

Understand Panama expat taxes, the territorial charge under Article 694, where foreign-source treatment stops, the rate bands and the 15 March deadline.

Moving to Paraguay? How the territorial system treats foreign income, the 8% to 10% IRP rates, deductible living costs, tax residence and permits.

Why domicile takes effect from 1 January of the following year and the 5% rate on Peruvian capital income.

Understand Puerto Rico expat taxes, Act 60 after Act 38-2026, why the 0% rate closes on 31 December 2026, and the bona fide residence tests.

The three-tier residence structure with a remittance basis, why there is no capital gains tax, and the foreign pension exemption.

Why residence turns on the centre of economic interests rather than days, the one-year return trap, and the deadlines with no extensions.

The remittance basis for non-domiciled residents, why gains after 12 months are untaxed, and the exempt dividends and interest.

Uruguay's new 11-year tax holiday on foreign income, the 2026 tax on foreign gains and rent, residence rules, income tax rates, social security and the nomad permit.

How the US 183-day substantial presence test and green card test make you tax resident, 2026 federal and state rates, FICA, crypto and estate tax for new arrivals.

Venezuela expat taxes, why the brackets are denominated in tax units rather than currency, the 6% to 34% scale, and the flat 34% for non-residents.