Tax residence status: how the check works

The service determines which country you are a tax resident of when your life is connected with two countries. The check is free, needs no sign-up and takes a few minutes.

Where to pay taxes

Three steps

Choose a country. Your citizenship, the other country you are connected with, the tax year and — if you moved this year — the date you left or arrived.
Answer the questions. Home, family, work, number of days, citizenship — only the questions that matter in your situation. If you don't know an answer, choose “I don't know”: the conclusion will show both outcomes.
Get the conclusion. Which country you are a resident of, which taxes are due and where, and the legal basis.

Who this is for

Pakistani citizens who live or work abroad and need to know whether they are still resident in Pakistan
Pakistanis working remotely for foreign clients or employers, or for Pakistani employers from abroad
People with a home, family or business both in Pakistan and in another country
Overseas Pakistanis returning home, and foreigners posted to Pakistan

Countries covered

The service analyses the residence rules of the following countries together with their tax treaties with Pakistan: Ukraine, the United States, Germany, Austria, Switzerland, the United Kingdom, Canada, the Netherlands, France, Italy, Spain, Portugal, Sweden, Poland, Czechia, Hungary, China, Taiwan, India, Japan, Singapore, Malaysia, Romania, Türkiye, Argentina, Brazil and Bangladesh. Pakistan has no tax treaty in force with Taiwan, India, Argentina or Brazil.

How the conclusion is reached

First, the domestic law of each of the two countries: day thresholds, place of residence, centre of vital interests, citizenship.
If both countries treat you as a resident, the tie-breaker rule in Article 4 of the tax treaty applies: permanent home, centre of vital interests, habitual abode, nationality, mutual agreement.
For criteria that call for judgment, court practice and tax authority guidance are taken into account; the “Reliability of the conclusion” scale shows how much the conclusion depends on them.
For specific types of income — salary, dividends, pensions, rent and more — the treaty rules: which country may tax and how double taxation is relieved.

What you get

A conclusion on your tax residence with the reasoning and links to the laws, the treaty and court decisions.
Which taxes are due and where; for the income you enter — rates, tax credit and the amount still to pay.
Next steps: certificate of residence, obligations in each country, what to do when leaving, exit tax, how the year of the move is split.
A check of the previous year with the same answers, a PDF report and a link to the result that you can share.

Questions

I am a Pakistani citizen living abroad — am I still a resident of Pakistan?

Not automatically. Since tax year 2023, a citizen with fewer than 183 days in Pakistan is still resident unless he or she spent more than 182 days in one foreign country in the tax year (1 July – 30 June) and is a resident taxpayer there (section 82). Keep a tax residence certificate from your country of residence and records of your days.

What is tax residence?

It is the status that lets a country tax all of your income, including income from abroad. Pakistan looks at the days you spend in Pakistan, government postings abroad and, for citizens, where you live and pay tax abroad; other countries look at your home, the centre of your life and the days you spend there.

Is my salary earned abroad taxed in Pakistan?

If you are non-resident, no. If you are resident, foreign salary is exempt when your employer withheld tax on it and paid it in the country where you work (section 102); other foreign income is taxed with a credit for foreign tax (section 103).

Is this legal or tax advice?

No. It is an information service that shows how the rules apply to your answers. The FBR, other tax authorities and courts may assess your circumstances differently, so for important decisions consult a qualified adviser.

Are my answers stored?

No. The calculation runs in your browser and your answers are not sent anywhere. For statistics we only add +1 to anonymous daily counters (for example, «Germany → resident of Germany») — no IP address, cookies or identifiers. The service is free and needs no sign-up.

Privacy

Your answers are processed in your browser and are not sent to the server; no sign-up or cookies are needed. For statistics we count only the country and the overall conclusion, anonymously. More in the privacy policy.

Important

The conclusion is general information, not tax or legal advice: it depends on your answers and on circumstances the service cannot see, and the law changes. How we work with sources is described in the methodology. To apply the conclusion correctly, consult a lawyer.

Where to pay taxes

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