Americas expat tax guides

Discover Argentina's 5-year foreign income exemption, tax residency rules, CUIT and Monotributo basics, and what expats must know before moving.

How Aruba taxes expats — worldwide income for residents, a 52% top rate, the expatriate regime widened for 2026, and a treaty network thinner than you expect.

Why no income tax applies to employment, self-employment or gains, the certificate of residence conditions, and the absence of double tax treaties.

The Barbados Welcome Stamp — how qualifying remote workers are deemed non-resident regardless of days.

Why 0% income tax is technically true, and how the graduated payroll tax on employees functions as an income tax.

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.

Understand Brazil tax residency, worldwide income taxation, CPF requirements, the 27.5% top rate and the annual filing deadline.

Understand Canada expat taxes, the departure tax under section 128.1, how residential ties decide residence, and what the deemed disposition excludes.

Cayman Islands why there is no income tax and why having no double taxation agreements is the real constraint.

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.

Understand Colombia expat taxes, the 183-day test across any 365-day period, why residence can begin in the second year, and the worldwide charge that follows.

Understand Costa Rica expat taxes, the territorial system, why work performed in Costa Rica can be taxable, the rates and the 15 March filing deadline.

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.

How Mexican tax residency is actually decided by the permanent home and centre of vital interests tests, why there is no four-year exemption, rates and filing.

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.

Understand Paraguay expat taxes, the territorial IRP under Law 6380, the 8% to 10% rates, and why a tax number alone will not win a treaty tie-break.

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.

How tax works after Law 20.446 including the 11-year holiday, three qualifying routes, 12% on foreign capital income and the closed 7% election.

The foreign earned income exclusion at $132,900 for 2026, the two qualifying tests, the foreign tax credit and the June filing extension.

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.