How countries tax non-residents

Country	Residency basis
Andorra	Applies to Andorran-source income of non-residents
Argentina	Argentine-source payments
Australia	Australian-source income of non-residents
Austria	Austrian-source income of non-residents
Bahrain	No withholding regardless of recipient residence
Belgium	Belgian-source income of non-residents
Belize	Applies to Belize-source payments crossing the border
Bulgaria	Bulgarian-source payments to non-residents
Canada	Canadian-source payments to non-residents
Chile	Chilean-source income of non-residents
Colombia	Colombian-source payments to non-residents
Costa Rica	Costa Rican-source payments to non-residents
Croatia	Croatian-source payments to non-residents
Cyprus	Cyprus-source payments to non-residents
Czech Republic	Czech-source payments to non-residents
Denmark	Danish-source income of non-residents
Ecuador	Ecuadorian-source payments to non-residents
El Salvador	Salvadorean-source payments to non-residents
Estonia	Estonian-source payments to non-residents
Finland	Finnish-source income of non-residents
France	French-source income of non-residents
Georgia	Applies to Georgian-source payments to residents and non-residents
Germany	German income of non-residents
Greece	Greek-source payments to non-residents
Hong Kong	Hong Kong-source payments to non-residents
Hungary	Hungarian-source payments to non-residents
Indonesia	Indonesian-source payments
Ireland	Irish income of non-residents
Italy	Italian-source income of non-residents
Japan	Japan-source payments to non-residents
Latvia	Latvian-source payments to non-residents
Lithuania	Lithuanian-source payments to non-residents
Luxembourg	Luxembourg-source income of non-residents
Malaysia	Malaysian-source payments to non-residents
Malta	Malta-source payments to non-residents
Mauritius	Mauritian-source payments
Mexico	Mexican-source payments to non-residents
Monaco	No withholding for residents or non-residents
Montenegro	Montenegrin-source payments
Netherlands	Dutch-source income of non-residents
New Zealand	New Zealand-source payments to non-residents
Norway	Norwegian-source income of non-residents
Panama	Panamanian-source payments
Peru	Peruvian-source income of non-domiciled individuals
Philippines	Philippine-source payments
Poland	Polish-source payments to non-residents
Portugal	Portuguese income of non-residents
Qatar	Qatar-source business payments
Romania	Romanian-source payments to non-residents
Saudi Arabia	Saudi-source payments to non-residents
Singapore	Singapore payments to non-residents
Slovakia	Slovak-source payments to non-residents
Slovenia	Slovenian-source payments to non-residents
South Africa	Final withholding applies to non-residents; residents settle through assessment
South Korea	Korean-source payments to non-residents
Spain	Spanish-source income of non-residents
Sweden	Swedish-source income of non-residents
Switzerland	Swiss-source income of non-residents
Thailand	Thai-source income of non-residents
Turkey	Turkish-source payments
United Arab Emirates	No withholding for residents or non-residents
United Kingdom	UK income of non-residents
United States	US-source income of non-resident individuals
Uruguay	Uruguayan-source income of non-residents
Vietnam	Vietnam-source payments

Source: 2026 tax dataset · updated 2026-07-11 · rates are headline figures — see each country's tax guide for the full picture.