Asia expat tax guides

Understand Azerbaijan expat taxes, why the seven-year zero band expired at the end of 2025, the new graduated scale from 3%, and the exemptions that remain.

Brunei charges no personal income tax and no capital gains tax. How the exemption actually works, what still comes out of pay, and the real constraint.

Understand Cambodia expat taxes, the monthly salary bands to 20%, the 182-day residence test, and the capital gains tax that finally took effect in 2026.

How China's six-year rule affects expat teachers and remote workers, tax residency, foreign income, rates, treaties and filing dates.

Understand Hong Kong tax residency, territorial taxation, the 180-day and 300-day rules, the 17% top rate, DTA relief and filing deadlines.

Understand India expat taxes, the RNOR transitional window, the 120-day rule for high Indian income, and the deemed-resident rule that catches Gulf NRIs.

Understand Indonesia expat taxes, the four-year territorial window, the expertise test under PMK 18/2021, tax rates and the 31 March filing deadline.

Understand Japanese tax residency, the non-permanent resident regime, what counts as a remittance, tax rates and the March filing deadline.

The progressive 10% and 15% rates from 2026, the two routes into residency, and the certificate required to claim treaty protection.

The 10% personal and corporate rates that are the lowest in Central Asia, and how the regime compares with its neighbours.

The 1% to 3% profit tax on gross revenue for independent contractors, the 2% capital gains rate, and the 183-day rule for foreign pay.

Understand Macao expat taxes, the professional tax capped at 12%, the exemption allowance and 25% general deduction, and the rebate set each year .

Malaysia tax residency, the 182-day rule, how territorial taxation and the foreign-income exemption work, and the 30% non-resident rate.

The MVR 720,000 nil-rate band, a 15% top rate, why there is no capital gains tax, and the taxes the 2020 Act abolished.

Understand Mongolia expat taxes, the 10% entry rate rising to 20%, the flat 10% on investment income, and the 2% charge on immovable property sales.

Understand Myanmar expat taxes, the 183-day test that changes everything, the 20% basic personal relief for residents, and the flat 25% for non-residents.

Understand Nepal expat taxes, the 1% entry band, the higher first-band threshold for couples, the flat 25% for non-residents and the 5% on dividends.

Understand Pakistan expat taxes, the salaried slabs from July 2025 with an entry rate cut to 1%, the PKR 600,000 exempt threshold and the 35% top band.

Foreigners in the Philippines are taxed only on Philippine-source income, however long they stay but Section 42 sources services where they are performed.

Understand Singapore tax residency, income tax rates, foreign income treatment and filing, including the source rules for remote workers.

The 19% flat rate election available for twenty years, and the five-of-ten-years rule that keeps foreign income out of the charge.

Sri Lanka expat taxes after the 2025 reform including the 15% cap on foreign and service export income, and why it depends on remitting through a bank.

Taiwan expat taxes, the largely territorial charge, the income basic tax that reaches foreign income above NT$7.5m, and the 90 and 183-day thresholds.

Understand Tajikistan expat taxes, the 12% on employment at the main place of work, the 15% on other income with no deductions, and the simplified regime.

The 180-day rule, how the 2024 remittance change works, the pre-2024 grandfathering and what is still only proposed.

The 10% top rate, the USD 6,000 exempt threshold, the separate wage income tax, and what dollarisation means for planning.

Understand Turkmenistan expat taxes, the flat 10% applying to employment, business, interest, royalties, property income and capital gains.

Understand Uzbekistan expat taxes, the 12% flat rate, the 7.5% IT Park rate, and the new regime from 2026 exempting foreign income for a one-off fee.

Understand Vietnam expat taxes, the new five-band scale from January 2026, the higher personal deduction, and the leased-house residence test.