Non-resident taxation

Non-resident taxation refers to how a country taxes individuals or entities that do not primarily reside there but earn income from that country. Typically, non-residents are taxed only on income generated within the country, such as earnings from property, work, or investments. The rules can vary, often involving withholding taxes or specific rates, and may be affected by tax treaties to prevent double taxation. The goal is to fairly tax income sourced locally, while individuals living abroad pay taxes only on their connection to that country.