United States of America

Northern America · US · 67 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• U.S. citizenship (U.S. citizens are U.S. tax residents regardless of where they live)
• Green Card Test – admitted as or becoming a lawful permanent resident (LPR) at any time during the calendar year and not having that status revoked or formally abandoned
• Substantial Presence Test – at least 31 days in the U.S. during the current year AND 183 days over the current year and previous two years, counting all days in the current year, 1/3 of days in the first preceding year, and 1/6 of days in the second preceding year

Ending U.S. tax residency is difficult because U.S. citizens are taxed on worldwide income regardless of residence, and green card holders remain tax residents until their LPR status is formally revoked or abandoned; even non‑immigrants must actively stay below the substantial presence thresholds or use limited exceptions or treaty tie‑breaker rules to avoid residency.

Source: Internal Revenue Service (IRS)

Tax treaty network (63)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.