Tax Map · 搬迁排名

Palau 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

• 居民：个人在纳税年度内在帕劳停留至少 183 天
• 居民：个人在帕劳拥有永久住所或通常居住地（由居民与非居民的区别暗示）
• 非居民预提税：个人为非居民，但获得帕劳来源的利息、特许权使用费或保险费

帕劳不提供投资、投资移民或数字游民居留途径，外国人通常仅限于短期签证或免签证，没有明确的长期居留途径。

帕劳不对个人境外个人收入征税，即使他们满足183天居住测试，并且居民与非居民的主要区别在于居住地和收入来源，因此通常通过离开且没有帕劳来源的就业或商业收入来终止居住。

“A new tax, called “non-resident tax” is imposed on a non-resident person who derives interest, a royalty, or insurance premium in Palau. The tax non-residents does not apply to the following: an amount that is exempt income within the meaning of section 1433; or an amount derived by a non-resident that is attributable to a business carried on in Palau through a permanent establishment in the Republic. In this case, the amount is subject to business profits tax. Tax is imposed on the gross amount of income derived by the non-resident person (as listed above) with no deduction allowed for expenditures or losses incurred in deriving the income. The tax is collected through withholding by the person paying the interest, royalty, or insurance premium at the time of making the payment.” — Palau Bureau of Revenue & Taxation, Ministry of Finance (palaugov.pw)

估算 — 与链接来源核实。 参见方法论。