Field notes

Residency

3 posts on Residency.

A passport full of entry stamps beside a boarding pass and a wristwatch

2 Sept 2026

The 183-day rule is four different rules: UK, Spain, UAE and US compared

Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.

Lisbon rooftops at dusk stepping down to the Tagus river

2 Sept 2026

Portugal's IFICI regime in 2026: the 20 percent rate, who qualifies and the 15 January deadline

The non-habitual resident regime is closed. Its replacement, IFICI, gives a flat 20 percent rate on qualifying Portuguese employment and self-employment income for ten years, plus an exemption on most foreign income. Eligibility is by activity, and registration closes on 15 January of the year after you arrive.

London's financial district at blue hour, seen across the Thames

2 Sept 2026

The UK foreign income and gains regime in 2026: what new arrivals actually get

The remittance basis is gone. For your first four UK tax years you can bring foreign income and gains into the UK without UK tax, but only if you have been non-resident for the ten years before you arrive. The window is four tax years, not four years.