The question isn't whether anything exists, it's whether anything exists context-free.
Harry Potter doesn't exist as a person in the real world (yeah, yeah, a loaded term, but this is just making a comparison) but he does exist as a character in various works of fiction. Also in the context of intellectual property law. Sexy Draco Malfoy Who's Secretly In Passionate Love With Harry Potter doesn't exist even in that context, but does in the different context of works of fan-fiction. Pain exists in the context of conscious experience. Scorpion's ex philosophy teacher exists in the context of Scorpion's dream; and a different entity matching that description may or may not also exist in the real world.
So, what context does the tree I'm looking at exist in? Only in my perception? No; there's plenty of evidence that a material object somewhat matching my perception actually exists there, that's actually quite a bit more dynamic and complex than my immediate perception of it. Does that mean the tree, or at least the material it's composed of, exists apart from any context? Does there have to be a simulation that encodes it, or a deity that contemplates it into existence, or is it just there?
So far, there seems to be no advantage to proposing any special context in which I or the tree exist, apart from as a result of the evolution of the quantum fields of the universe since their origin.