Your passport

United Kingdom: stay, earn and tax abroad

Verified 2026-08How facts work SourcesEvery corridor below is nationality × destination — not a destination brochure.

Pick the country you are moving to. Stay, earn and tax stay separate. The tax overlay is the filed pair between United Kingdom and that destination — treaty and home-side traps, not a second destination hub.

AU US UK CA SG JP KR CN

UK across six destinations

Treaty, relief, SSA, pensions, foreign-income hinge, and home traps for this passport. Tap a cell to open the filed overlay — no separate matrix page.

Lens	Vietnam	Thailand	Indonesia	Philippines	Malaysia	Portugal
Treaty	yes Source UK–Vietnam DTA 1994; SI 1994/3216; GOV.UK Vietnam tax treaties Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Thailand tax treaties — double taxation convention entered into force on 20 November 1981 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP (pajak.go.id) tax treaty register — United Kingdom P3B in force (effective 1995-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source BIR Philippine Double Taxation Agreements list — United Kingdom treaty in force (effective 1979-01-01) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK — 1996 UK–Malaysia Double Taxation Agreement as amended by the 2010 Protocol — in force; HMRC DT12750: comprehensive Agreement (SI 1997/2987) entered into force 8 July 1998 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK 'Portugal: tax treaties' + HMRC DT15600 — the 2025 UK–Portugal Double Taxation Convention (SI 2025 No. 1300), signed in London 15 September 2025, entered into force 29 December 2025; effective in the UK from 1 Jan 2026 (WHT), 1 Apr 2026 (CT), 6 Apr 2026 (IT/CGT), and in Portugal from 1 Jan 2026 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Tax-residence day test	183 days Source Luật Thuế TNCN 109/2025/QH15 Điều 2 khoản 2 điểm a; NĐ 253/2026/NĐ-CP Điều 4 khoản 1 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	180 days Source Thailand Revenue Code §41 para 3 (rd.go.th/english/37749.html) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — Pasal 3: SPDN includes individuals present in Indonesia more than 183 days in any 12-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	180 days Source NIRC §25(A) — aggregate stay of more than 180 days in any calendar year deems a nonresident alien engaged in trade or business Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	182 days Source ITA 1967 s.7(1)(a); HASiL Public Ruling 11/2017 §6.1 — resident if in Malaysia in the basis year for a period or periods amounting in all to 182 days or more Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source Autoridade Tributária English tax-residency rules page + CIRS Art. 16(1)(a) — resident if stayed in Portugal for more than 183 days (consecutive or interrupted) in any 12-month period beginning or ending in the tax year in question Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Local earn gate (filed)	yes Source Bộ luật Lao động 45/2019/QH14 Điều 153 khoản 2 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Royal Thai Embassy Budapest DTV page — tourist-class DTV; no Thai work permit; no work for Thai entities/clients Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source PP 34/2021 on Utilization of Foreign Workers — employer must obtain RPTKA approval before employing a foreign national; processed via Kemnaker TKA Online Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DOLE Department Order No. 248, Series of 2025 — New Rules and Regulations on the Employment of Foreign Nationals in the Philippines (official PDF on dole.gov.ph) — AEP required for foreign nationals in gainful employment unless exempted or excluded Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	20000 MYR Source ESD (Immigration Department of Malaysia) announcement 'Revised Employment Pass Salary Policy Effective 1 June 2026', 15 Jan 2026, citing MOHA press release 14 Jan 2026 and Cabinet approval 17 Oct 2025 — Category I revised minimum basic monthly salary RM20,000 and above (previously RM10,000); Employment Pass duration up to 10 years Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2157 EUR/month Source AIMA Art. 90.º highly-qualified activity — subordinate hire needs an employer declaration of a contract paying at least 1.5× the national average gross annual salary (€2,157/month) or 3× the IAS; for shortage occupations in ISCO major groups 1 and 2 the floor is at least 1.2× the average gross salary (€1,725.60/month) or 2× the IAS (€1,018.52/month). Reference years: 2023 (average salary), 2024 (IAS) Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Employment short-stay	183 days Source SI 1994/3216 Schedule Art 15 — 183 days within any 12 months (one of conditions) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–Thailand Convention Art 16(2)(a) — not exceeding in the aggregate 183 days in the fiscal year concerned Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–Philippines Convention Art. 14(2) — exemption requires presence not exceeding 183 days in the fiscal year concerned, plus the non-resident-employer and PE/fixed-base limbs Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 days Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — short-stay day ceiling Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	183 Source UK–Portugal 2025 DTC Art 14(2)(a) — ≤183 days in any twelve-month period Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Relief (double tax)	ordinary tax credit Source SI 1994/3216 Schedule Art 15 / Art 22; nguon/UK_VN_DTA_1994.md Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Thailand Convention Art 23 — UK credits Thai tax; Thailand credits UK tax, subject to domestic limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–ID Art 15 — 183 days within any continuous twelve-month period; relief is Art 21 — Article 21 ordinary credit method Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Philippines Convention Art. 21 — each State grants credit for qualifying tax paid in the other State, subject to the treaty limits Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–MY DTA Art 16 Dependent Personal Services (GOV.UK) — not Art 15 (independent) — Article 24 ordinary credit Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	ordinary tax credit Source UK–Portugal 2025 DTC Art 21 — Elimination of Double Taxation, UK credit for Portuguese tax Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Art 4	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source SI 1994/3216 Schedule Art 4(2)(a)–(d) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–Thailand Convention 1981 Art 4(2), GOV.UK text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade permanent home → centre of vital interests → habitual abode → mutual agreement Source United Kingdom–Indonesia P3B Art 4(2) (heading: FISCAL DOMICILE), full text published by DJP — individual dual-residence tie-breaker, read line-by-line 2026-08 Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source United Kingdom–Philippines DTA Art 4(2) (heading: Fiscal Domicile), government-hosted text, read line-by-line 2026-08 — individual dual-residence tie-breaker Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–MY Agreement Art 4(2) (GOV.UK consolidated text as amended by 2010 Protocol) — full OECD-style cascade including nationality and competent-authority mutual agreement Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	Cascade permanent home → centre of vital interests → habitual abode → nationality → mutual agreement Source UK–Portugal 2025 DTC Art 4(2) — dual-resident cascade Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
SSA / totalization	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Vietnam as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Thailand as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Indonesia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK Reciprocal agreements — Philippines listed among UK bilateral social security agreement countries Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	no Source GOV.UK Reciprocal agreements + NI38 country lists do not include Malaysia as a UK social security agreement partner Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source GOV.UK NI38 — Portugal is an EU social security agreement country for the UK Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Treaty pensions	yes Source SI 1994/3216 Schedule Art 18(1) — pensions/annuities taxable only in residence state (subject to Art 19(2)) Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK–Thailand Convention 1981 — no dedicated pensions article for private/SIPP income; GOV.UK consolidated text Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—	—	yes Source UK–MY Agreement Art 19(1) — subject to Art 20(2), pensions and other similar remuneration for past employment and any annuity paid to a resident shall be taxable only in that State Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	—
Foreign-income hinge	yes Source Luật 109/2025/QH15 Điều 2 khoản 1; NĐ 253/2026/NĐ-CP Điều 6 khoản 2 điểm a Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source Stack with Thailand Revenue Code §41 remittance basis (/thailand/tax) — treaty relief is pair-specific; do not invent Art numbers without reading the convention text Checked Aug 2026 · Band med · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source DJP Peraturan Direktur Jenderal Pajak Nomor PER-23/PJ/2025 — Penentuan Subjek Pajak Dalam Negeri dan Subjek Pajak Luar Negeri (full text on pajak.go.id, 9 Dec 2025) — stacked with UU PPh: an SPDN individual is taxed on income wherever earned; PER-23 decides who is SPDN Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source NIRC §23(D) (RA 8424) — an alien individual, whether a resident or not, is taxable only on income from sources within the Philippines Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	2026-12-31 Source Hasil FSI Guideline (June 2024) §5.2.2.1; Income Tax (Exemption) (No. 5) Order 2022 [P.U.(A) 234/2022] — resident individual foreign income (other than partnership business in Malaysia) received in Malaysia from 1 Jan 2022 until 31 Dec 2026 exempt if subjected to tax of a similar character in the country of origin (guideline conditions) — window closes within months of this check; re-read the order before relying on it for a 2027 plan. Checked Aug 2026 · Band high · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source AT tax-residency rules — residents typically pay tax on all their income, whether from Portugal or abroad; non-residents only pay tax on Portugal-source income Checked Aug 2026 · Band low · Status fresh Open primary URL Method: figures past 2× SLA hide. See /method · /status · /changelog.
Home-side traps	yes Source nguon/UK_SIDE_TRAPS.md — HS278 / TCGA s10A / FIG regime; gates only, no dollar bills Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source nguon UK-side traps / uk_vn_tax cells — TNR CGT, FIG, SRT reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source uk_vn_tax — SRT, TNR CGT, FIG reuse across destinations Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — destination DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.	yes Source UK domestic rules reuse across destinations (uk_vn_tax / uk_side_traps): Statutory Residence Test, temporary non-residence CGT, remittance→FIG shift from 6 Apr 2025, State Pension uprating geography — the Portugal DTA does not delete them Checked Aug 2026 · Band low · Status fresh Method: figures past 2× SLA hide. See /method · /status · /changelog.
Desks	Home × land · vs another	Home × land · vs another	Home × land · vs another	Home × land · vs another	Home × land · vs another	Home × land · vs another

Six destinations through your lens

VietnamStay · Earn · TaxUK → Vietnam tax overlay

ThailandStay · Earn · TaxUK → Thailand tax overlay

IndonesiaStay · Earn · TaxUK → Indonesia tax overlay

PhilippinesStay · Earn · TaxUK → Philippines tax overlay

MalaysiaStay · Earn · TaxUK → Malaysia tax overlay

PortugalStay · Earn · TaxUK → Portugal tax overlay

Compare: UK · Vietnam vs Thailand · Home × Vietnam desk. Vietnam gates: decide · path.