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