MC
Monaco tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Monaco has 0% personal income tax for residents (with limited exceptions). Residency requires a Monaco residence card, which requires a real Monaco address (rental or ownership). Day count is not the primary trigger — physical presence + proof of intent to live in Monaco are.
- 0% personal income tax for Monaco residents.
- Residency obtained via Monaco residence card; real Monaco home required.
- French nationals are excluded from the 0% benefit by treaty.
Rules tracked by Tax Days
183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Monaco has no personal income tax (except for French nationals). Residency is immigration-based.