Tax Map · Relocation rankings

Tax residency in Palestine

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• 120 days in Palestine during the tax year
• employed during any period of the year by the Palestinian Authority or a local authority
• 183 days for a non-Palestinian person

Palestine has no independent residence or investment immigration system, and long-term lawful stay in the West Bank or Gaza is controlled through Israeli visas and permits rather than any Palestinian residence route.

The official rule is largely day-count based, so leaving and staying below the 120-day threshold generally ends residency. A separate trigger exists for anyone employed by the Palestinian Authority or a local authority, but there is no official citizenship-, domicile-, or deemed-domicile-based continuing residency rule in the guidance used here.

“Resident: 1. A Palestinian who continuously or with interruptions resided in Palestine for a period not less than (120) days during the year in which the income is received. 2. A Palestinian who was employed during any period of the year by the Palestinian Authority or a local authority whether inside or outside Palestine. 3. A natural non-Palestinian person who continuously or with interruptions resided in Palestine for a period not less than (183) days during the year in which the income was received.” — Palestinian Income Tax Law 2011

Estimate — confirm against the linked sources. See methodology.