Tax context

Which test can make a person taxable. Rates and the personal return stay on the official page.

The same comparison as the GRIP MOVE index. Each country name opens the sourced note.

Malaysia
Section 7. One limb of the test is a stay of 182 days.
Philippines
The BIR categories. The visa and the tax assessment are separate.
Thailand
180 days in the year. Remitted foreign income, for earnings from 2024.
United Arab Emirates
Corporate tax applies to businesses. A salary is assessed on its own.
United Kingdom
The statutory residence test, then income tax and council tax.
United States
The substantial presence test. Residents are taxed on worldwide income.

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