Workation Tax Resident Trigger 2027 Calculator
Workation tax residency 2027: 183-day rule common but varies (UK 183d but with 'sufficient ties'; US substantial presence formula; EU each country sets own). Triggering second residency = potential dual taxation. Treaty tie-breakers (OECD): permanent home, center of vital interests, habitual abode, nationality.
183-Day Rule
Most countries trigger residency at 183 days in calendar year. Exceptions: UK adds statutory residence test (ties + days). US uses 3-year substantial presence formula.
Treaty Tie-Breaker
OECD model: if dual resident, apply (1) permanent home, (2) center of vital interests, (3) habitual abode, (4) nationality. Often saves tax.
Workation-Friendly
Portugal NHR (10% pension), Spain Beckham law (24% expat), UAE 0%, Georgia HNWI 1%, Estonia e-residency. Best for digital nomads.
Source and Disclaimer
HMRC SRT, IRS Substantial Presence, OECD Tax Convention. Country-specific — consult tax advisor before extended stay.
Source: OECD Model Convention, HMRC SRT, IRS. Last updated: May 2026.