Venezuela

South America · VE · 29 treaties

Tax profile

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

• Presence in Venezuela for more than 183 days in aggregate during the current fiscal (calendar) year
• Presence in Venezuela for more than 183 days in aggregate during the preceding fiscal (calendar) year
• Establishing a residence or home (domicile or habitual residence) in Venezuela, unless the individual has stayed in another country for more than 183 days in the same calendar year and can prove tax residence there with evidence from that country's tax authorities
• Presumption that Venezuelan citizens are domiciled in Venezuela for tax purposes unless they can prove otherwise

Ending Venezuelan tax residency generally requires both reducing presence below the 183‑day threshold and proving residence and tax residency in another country to overcome domicile and habitual residence presumptions, especially for Venezuelan citizens. This makes cessation more involved than a simple day‑count rule but there is no citizenship‑based worldwide tax or formal exit tax.

Source: Servicio Nacional Integrado de Administración Aduanera y Tributaria (SENIAT) via summarized guidance

Tax treaty network (29)

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.