Non-resident tax 2026: what you pay, what is withheld, what you still file

Being non-resident for tax does not mean paying no tax in that country. It changes the base. A resident is usually taxed on worldwide income, while a non-resident is taxed on income arising in that country. Canada says it in one sentence: as a non-resident, you pay tax on income you receive from sources in Canada. France uses almost the same words, with an obligation limited to French-source income, subject to tax treaties. GOV.UK states the flip side: you usually pay tax on your UK income even if you are not a UK resident, but no UK tax on income or gains you get outside it. So there are two separate jobs. First work out whether you are non-resident at all, under the rule of that country, which can rest on days, a home or family. Then take each income stream and ask what that country charges on it, how it collects, and whether you must still file. This page deals with the second job.

What seven countries charge a non-resident

These are the general rules we read on each administration's site. They are starting points before any treaty, and most have more exceptions than a table can show.

Portugal adds a nuance in article 72 of its income tax code: 25% on income attributable to a permanent establishment and on certain other income not withheld at source, and 28% as a general rule on income of non-residents without one that is not subject to withholding. Hence the warning: the headline figure is never the whole answer.

Withholding: final tax or a mere advance?

This is the distinction that decides whether you can do anything afterwards. In Canada, Part XIII tax withheld on dividends, rent and pensions is generally your final Canadian tax, and filing a return does not recover it. The exception is an election: section 216 for rental income and timber royalties, section 217 for pensions and annuities. In Germany, section 50 EStG treats the tax as settled by withholding, while allowing an assessment in several cases, including on request. Part I tax in Canada works the other way: the payer deducts it from employment or business income, and you may have to file to settle what you really owe.

France is stricter than it looks. Employers and pension funds may withhold at source, yet the income must still be declared every year. Spain adds its own detail: seasonal workers pay 2% and pensions follow their own scale of 8% up to €12,000, 30% up to €18,700 and 40% above, whereas dividends, interest and most capital gains pay 19%.

The allowances you lose, and how to get them back

A non-resident often starts without the personal allowance a resident takes for granted. In the UK, if you are eligible you pay income tax only above the allowance; if you are not, all your income is taxed. Eligibility includes British citizens, citizens of EEA countries, past UK government workers, and anyone covered by the treaty with their country of residence, and the claim is made each year on form R43. Germany adds the basic tax-free band back to taxable income when working out the rate, with a limited exception for wages, and most personal deductions are excluded. In the US, FDAP income allows no deductions at all.

France gives a way out of its minimum rates, in the form of the average rate. It is worked out by applying the scale to the French and foreign income of the household, spouse and dependent children included, and it replaces the 20% or 30% minimum on French-taxable income only if it is lower. The non-resident tax office advises always opting, provided you can justify the figures. Our page on leaving France covers the year of departure itself.

Real estate, the income that always stays behind

Property is where non-residents most often meet a tax office. GOV.UK says you do not normally pay tax on selling an asset as a non-resident, apart from UK property or land, and that people who rent out UK property usually need to file. In Spain, modelo 210 also covers imputed income from urban property that is not rented out. For 2026 income, the new filing period for it runs from 1 April to 31 December of the following year, and for a sale of property the deadline is three months after the first month from the sale. In France, you remain liable for local taxes on property such as taxe foncière and taxe d'habitation, whichever office handles your income tax.

Filing: what catches non-residents

Paper matters more for non-residents, as the online systems are often built for residents. HMRC's own online service cannot take the UK income of a non-resident: you post a return with form SA109, use commercial software that supports it, or hire a professional, and paper returns are due by 31 October. France asks for the 2042-NR form. Spain has modelo 210. The US return is Form 1040-NR, and foreign status is shown to payers on Form W-8BEN.

Your country of residence has a say as well. impots.gouv.fr tells non-residents to contact the tax office where they live, because that country may require all income to be declared, French or foreign, and will deal with double taxation under the treaty. Paying at source is therefore not the end of the matter: the income may also need declaring at home, with a credit for the tax paid abroad. Our guide to the tax treaty explains that credit, and the tax residency certificate is the usual proof for a reduced rate.

Why status comes first, and how the counter helps

All of this depends on actually being non-resident, and that is rarely a choice you make once. Japan treats you as non-resident unless you have a domicile there or have lived there continuously for a year. France looks at your household, your work and your main economic interests, with no day count. The UK uses midnights, from 6 April. The counter above takes one year of trips and shows, country by country, which thresholds they reach: the default is a person with short stays in the UK and Spain, and a summer in Portugal. Staying under a day threshold is only half of the test where a country also looks at ties, so read the country table alongside it. If you travel a lot, the Taxlag app keeps that count through the year.

Two limits to this page: it covers individuals, and it does not cover social security contributions. Business income through a permanent establishment has its own rules in each of these countries.