A non-resident is an individual who is not considered to be a resident of the country in which they are currently living for tax purposes. Non-residents are typically individuals who are living in a country on a temporary basis, such as tourists, students, or temporary workers.

In most countries, non-residents are taxed differently than residents. Non-residents are typically only taxed on income and gains that are derived from sources within the country, and they may not be entitled to the same tax exemptions and credits as residents.

The criteria for determining non-resident status vary from country to country, but they typically take into account factors such as the length of time an individual has been living in the country, the purpose of their stay, and the existence of a permanent home (known as a "domicile") in another country.

If you are a non-resident living in a country, it is important to understand your tax obligations and to ensure that you are correctly reporting your income and gains to the relevant tax authorities. You may wish to seek advice from a tax professional to ensure that you are complying with the relevant tax rules and regulations.