Permanent residence

Each country sets its own route and name. USCIS describes a green card, or permanent resident card, as allowing you to live and work permanently in the United States. In the EU, the European Commission says a non-EU national who has lived legally in an EU country for an uninterrupted period of five years can obtain long-term resident status, if they have stable income, health insurance and meet any integration measures. Malta runs a separate Malta Permanent Residence Programme based on a contribution and a qualifying property.

Permanent residence is not citizenship. It usually does not give a passport or the right to vote in national elections, and it can be lost under the rules of the issuing country, for example after long absences. It can count toward naturalization where the nationality law says so.

The status can have tax effects in some countries. IRS Publication 54 says a lawful permanent resident at any time in the calendar year is a US resident under the green card test, which brings US tax on worldwide income. In most other countries, tax residence is decided by separate tax tests.

Not to be confused with

• Residence permit. A temporary residence permit has a fixed term and conditions, while permanent residence removes the time limit on the right to stay.
• Naturalization. Naturalization makes a person a citizen, which permanent residence does not.
• Tax residence. Tax residence comes from tax law tests, although a US green card is an example where immigration status also creates tax residence.

Sources

• Green Card (USCIS)Official guidance
• Long-term residents (European Commission, Migration and Home Affairs)Official guidance
• Legal framework: Malta Permanent Residence Programme (Residency Malta Agency)Official guidance
• Publication 54, Tax Guide for U.S. Citizens and Resident Aliens AbroadOfficial guidance

Related

Countries covered

General

Sources

4 sources

Tax year

Current rules as checked

Review

Not professionally reviewed
Sources checked November 9, 2026