Moving to South Florida from abroad follows a different sequence for each origin country. This table compares the 13 countries Le Strand covers on treaty-visa status under 9 FAM 402.9-10, origin tax year, origin school year and nonstop routes from Miami International Airport, checked on 31 October 2026. The Landing Plan orders each family’s move around them.
How do the 13 origin countries compare for a move to South Florida?
The State Department’s manual 9 FAM 402.9-10 lists nine of the 13 for E-1 and E-2 treaty visas: the United Kingdom, Israel, Argentina, Colombia, Mexico, Canada, France, Germany and Switzerland. School years start in January in South Africa, February in São Paulo, April in India, August in Mexico and September in England, as sourced in the table.
Independent immigration counsel advises on each route; Le Strand dates their advice into the Landing Plan.
The 13-country comparison table
| Origin country | E-1 / E-2 treaty status (9 FAM 402.9-10) | Personal income-tax year | Origin school year | Nonstop to MIA from the origin country (October 2026 list) | Le Strand guide |
|---|---|---|---|---|---|
| United Kingdom | E-1 and E-2 listed; the treaty covers UK nationals (footnote 10) | 6 April to 5 April; the current year is 6 April 2026 to 5 April 2027 | England: reception usually starts in the September after a child turns 4; term dates are set by local councils | London Heathrow | UK to Florida |
| Israel | E-1 listed; E-2 issued to Israeli nationals from 1 May 2019 (footnote 15) | Calendar year: the 2025 tax year ran from 1 January to 31 December 2025 (Israel Tax Authority, Form 1301) | 2026-27: 1 September 2026 to 30 June 2027 for primary schools and kindergartens; secondary schools end on 20 June 2027 | Tel Aviv | Israel to Florida |
| Argentina | E-1 and E-2 listed | 1 January to 31 December (Ley de Impuesto a las Ganancias, art. 24) | 2026 classes: Ciudad de Buenos Aires 25 February to 18 December; Buenos Aires province 2 March to 22 December | Buenos Aires | Argentina to South Florida |
| Brazil | Not listed in 9 FAM 402.9-10 | Calendar year (ano-calendário), the basis of the departure declaration | São Paulo state network 2026: 2 February to 18 December | São Paulo, Rio de Janeiro, Brasília, Belém and Fortaleza | Brazil to South Florida |
| Colombia | E-1 and E-2 listed | Calendar year, 1 January to 31 December (DIAN; Decreto 1625 de 2016, art. 1.6.1.5.7) | Calendario A runs February to November; Calendario B runs September to June | Bogotá, Medellín, Cali, Cartagena and Barranquilla | Colombia to South Florida |
| Mexico | E-1 and E-2 listed | Calendar year (Código Fiscal de la Federación, art. 11) | 2026-2027: 31 August 2026 to 9 July 2027 (preschool, primary and secondary) | Mexico City, Cancún, Guadalajara, Monterrey, Mérida and Cozumel | Mexico to South Florida |
| Canada | E-1 and E-2 listed | Calendar year, 1 January to 31 December | Set by each province; in Ontario the school year starts on or after 1 September and ends on or before 30 June | Toronto, Montréal and Vancouver | Canada to South Florida |
| France | E-1 and E-2 listed | Each year’s income is taxed for that year (Code général des impôts, art. 12) | 2026-2027: pupils return on 1 September 2026; summer holidays start on 3 July 2027 | Paris (Charles de Gaulle and Orly); in the overseas regions, Pointe-à-Pitre (Guadeloupe) and Fort-de-France (Martinique) | France to South Florida |
| Germany | E-1 and E-2 listed | Calendar year (Kalenderjahr) is the assessment period | Set by each of the 16 Länder; the KMK publishes the 2026/2027 holiday calendar for all 16 | Frankfurt and Munich | Germany to South Florida |
| Switzerland | E-1 and E-2 listed | Calendar year, as a rule, for individuals | Set by the cantons and their communes; the EDK publishes every canton’s school holidays for 2026 and 2027, and provisional dates for 2028 | Zurich | Switzerland to South Florida |
| India | Not listed in 9 FAM 402.9-10 | Tax Year: twelve months within the financial year; Tax Year 2026-27 applies from 1 April 2026 (Income-tax Act, 2025) | CBSE academic session: 1 April to 31 March | None on the October 2026 list; see the route note below the table | India to South Florida |
| South Africa | Not listed in 9 FAM 402.9-10 | Year of assessment: 1 March 2026 to 28 February 2027 | 2026: four terms from January to December | None on the October 2026 list; see the route note below the table | South Africa to South Florida |
| United Arab Emirates | Not listed in 9 FAM 402.9-10; E status follows nationality (9 FAM 402.9-4(B)) | No comparable period: the UAE does not levy income tax on individuals | Ministry of Education curriculum schools 2026-27: 31 August 2026 to 2 July 2027 | Dubai | UAE to South Florida |
Route note: India and South Africa have no nonstop route on Miami International Airport’s October 2026 list, which includes Dubai. From Dubai, the airline that flies the Miami route also flies to Ahmedabad, Bengaluru, Chennai, Delhi, Hyderabad, Kochi, Kolkata, Mumbai and Thiruvananthapuram in India, and to Cape Town, Durban and Johannesburg in South Africa.
Sources for the table and the route note (each checked 1 November 2026): U.S. Department of State, 9 FAM 402.9-10 (treaty countries for E-1 and E-2); GOV.UK, Income Tax rates and Personal Allowances; GOV.UK, School admissions: school starting age; GOV.UK, School term and holiday dates; Miami International Airport, MIA Cities Served, October 2026; Israel Tax Authority (gov.il), Form 1301: annual return for the 2025 tax year; Israel Ministry of Education, Director-General circular: 2026-27 (תשפ"ז) school-year and holiday calendar; ARCA Biblioteca Electrónica, Ley de Impuesto a las Ganancias (t.o. 2019), artículo 24; Argentina.gob.ar, Ministerio de Capital Humano, Calendario Escolar 2026; Receita Federal (gov.br), Declaração de Saída Definitiva do País; Secretaria da Educação do Estado de São Paulo, calendário escolar 2026; Ministerio de Educación Nacional de Colombia, calendario escolar (Calendario A and B); DIAN Normograma, Concepto 3028 de 2024 (taxable year under Decreto 1625 de 2016, art. 1.6.1.5.7); SAT, Código Fiscal de la Federación, artículo 11; Secretaría de Educación Pública, Boletín 235, Calendario Escolar 2026-2027; Canada Revenue Agency (canada.ca), Newcomers to Canada and the CRA; Ontario, R.R.O. 1990, Reg. 304: School Year Calendar, s. 2(1); Légifrance, Code général des impôts, article 12; Légifrance, Arrêté du 22 octobre 2025 fixant le calendrier scolaire de l'année 2026-2027; Conseil constitutionnel, Constitution du 4 octobre 1958, article 72-3 (Guadeloupe and Martinique); Einkommensteuergesetz § 25 (gesetze-im-internet.de); Kultusministerkonferenz, Ferienregelung and 2026/2027 holiday calendar; ESTV, Steuerdokumentation: Zeitliche Bemessung der Steuern; EDK (Swiss Conference of Cantonal Ministers of Education), Schulferien: alle Schulferien der Kantone; Income Tax Department of India, Objective and scope of the New Act FAQs; Central Board of Secondary Education, Circular 07/2023 (academic session); South African Revenue Service, Personal Income Tax; South African Government (gov.za), School calendar 2026; UAE Government portal (u.ae), Taxation; UAE Ministry of Education, Academic Calendar 2026-2027 (Ministry of Education curriculum schools); emirates.com, Flights from Dubai to India; emirates.com, Flights from Dubai to South Africa.
Download the same table as a CSV file: 13-country comparison, sources checked 1 November 2026 (CSV).
Which of these countries are on the E-2 treaty list?
9 FAM 402.9-10 lists the United Kingdom, Argentina, Colombia, Mexico, Canada, France, Germany and Switzerland for E-1 and E-2, and Israel for E-1, with E-2 visas issued to Israeli nationals from 1 May 2019. Brazil, India, South Africa and the United Arab Emirates are absent from the list. The manual ties E status to the investor’s nationality.
Independent immigration counsel advises on each route; Le Strand dates their advice into the Landing Plan.
How do origin tax years differ across the 13 countries?
GOV.UK gives the current UK tax year as 6 April 2026 to 5 April 2027. Germany’s Income Tax Act, § 25 assesses income by calendar year, and Brazil’s Receita Federal works on the ano-calendário, the calendar year. The Landing Plan records each origin’s tax year so advisers can date their work.
Independent tax and legal professionals deliver the advice; Le Strand coordinates it into the Landing Plan.
Which origin cities fly nonstop to Miami?
Miami International Airport’s October 2026 list of cities served nonstop includes London Heathrow, Tel Aviv, Buenos Aires, São Paulo, Bogotá, Mexico City, Toronto, Montréal, Paris, Frankfurt, Munich, Zurich and Dubai. Travellers from India and South Africa can connect through Dubai, as the route note shows. The Landing Plan rechecks the published routes before each family books travel.
Dated facts from official sources
- The U.S. Department of State lists Israel for E-2 treaty-investor visas from 1 May 2019 (U.S. Department of State, 9 FAM 402.9-10 (treaty countries for E-1 and E-2), checked 31 October 2026).
- GOV.UK lists the current UK tax year as 6 April 2026 to 5 April 2027 (GOV.UK, Income Tax rates and Personal Allowances, checked 31 October 2026).
- Mexico’s Secretaría de Educación Pública lists 31 August 2026 to 9 July 2027 as the 2026-2027 school year for preschool, primary and secondary education (Secretaría de Educación Pública, Boletín 235, Calendario Escolar 2026-2027, checked 31 October 2026).
- India’s Central Board of Secondary Education sets its academic session from 1 April to 31 March (Central Board of Secondary Education, Circular 07/2023 (academic session), checked 31 October 2026).
- Miami International Airport lists 168 cities served nonstop in October 2026 (Miami International Airport, MIA Cities Served, October 2026, checked 31 October 2026).
- USCIS EB-5 regional center approvals, as of 1 November 2026: EB-5 regional centers by state (USCIS data).
Frequently asked questions
Which countries does this comparison cover?
It covers the 13 origin countries with a Le Strand guide: the United Kingdom, Israel, Argentina, Brazil, Colombia, Mexico, Canada, France, Germany, Switzerland, India, South Africa and the United Arab Emirates. Each row links to that country’s guide.
What does the State Department say about nationality and E-2 status?
The State Department’s manual, 9 FAM 402.9-4(B), states that a treaty trader or investor must possess the nationality of the treaty country. The UAE is absent from the 9 FAM 402.9-10 list. Independent immigration counsel advises on each route; Le Strand dates their advice into the Landing Plan.
How often is this table checked?
Every source is listed under the table with the date it was checked; this edition’s sources were checked on 1 November 2026. Le Strand rechecks the sources when it updates the page.
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Related: The Le Strand Intelligence library · How the Landing Plan sequences a move · The Latin America to Florida hub