Nonresidence

Nonresidence is the status of not having a residence in a particular jurisdiction for purposes such as taxation, immigration, or property. It is often contrasted with residence or domicile, and its exact meaning varies by law and administrative rule. In some contexts, nonresidence denotes a formal status used to distinguish taxpayers or travelers who do not meet the criteria for residency.

In taxation, nonresidence typically means that a person is taxed differently from residents. Residents are often taxed on worldwide income, while nonresidents are taxed only on income sourced within the jurisdiction. Determination of nonresidence commonly uses tests such as days present in the country, the location of the taxpayer’s permanent home, ties to the country (centres of vital interests), and other statutory criteria. Tax rules may include special rates, exemptions, or treaty-based relief to prevent double taxation.

In immigration and residency contexts, nonresidence generally refers to people who stay in a country temporarily or who lack permanent resident status or citizenship. Nonresidents may have limited rights compared with residents, such as restricted access to employment, social benefits, or public services, depending on local law and visa classifications.

In property and economic domains, some jurisdictions regulate or restrict property ownership by nonresidents or impose additional taxes on nonresidents’ real estate transactions, rental income, or capital gains. The implications of nonresidence are highly jurisdiction-specific, and many areas rely on treaties or formal determinations by tax or immigration authorities to resolve status and avoid conflicts or double taxation.