🇬🇧 United Kingdom vs 🇺🇸 United States
Tax residency, treaties and PE risk compared.
| Dimension | 🇬🇧 United Kingdom | 🇺🇸 United States |
|---|---|---|
| Residency rule | Statutory Residence Test (SRT) — ties + days | Citizenship-based + Substantial Presence |
| Day threshold | 183 days | 183 days |
| Warning band | from 90d | from 122d |
| Tax range | 20–45% | 10–37% federal + state |
| Tax treaties | 130+ | 70+ |
| PE risk | Medium | High |
| Digital nomad visa | No | No |
| Best for | Returning expats using split-year treatment | US citizens optimising via FEIE ($126,500) and treaty benefits |
| Common pitfall | Even 16 days can trigger residency if you have 4+ ties to the UK. | US citizens are taxed on worldwide income forever — there is no day-count exit. |
Verdict
For most nomads optimising for residency safety, 🇬🇧 United Kingdom is the lower-risk base versus 🇺🇸 United States. United States's high PE risk and 183-day rule make it easier to trip into full residency.
Deep dive
🇬🇧 United Kingdom residency rules →
Deep dive
🇺🇸 United States residency rules →
Run a free residency scan
See your real exposure for United Kingdom and United States this year.
Start free scan