A non-resident for taxation purposes is an individual or entity that does not reside in a particular country but earns income there. Tax laws vary by country, but generally, non-residents are taxed only on income sourced within that country, such as wages, rental income, or business profits. Non-residents may be subject to different tax rates and regulations compared to residents. They often need to file a tax return in the country where they earn income, and they may be eligible for certain deductions or credits. Understanding the rules of taxation is essential for compliance and to avoid penalties.