Tax residency
Explore tax residency day-count rules, calculators and official sources.
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Spain 183-day tax residency rule
More than 183 days in a calendar year
Ireland 183-day tax residency rule
Triggers on day 183 • calendar year
Canada 183-day tax residency rule
Deemed residence • calendar year
Thailand 180-day tax residency rule
Triggers on day 180 • calendar year
New South Wales land tax surcharge
At least 200 Australian days · calendar year
Denmark tax relief — section 33 A
No more than 42 days in a six-month period
New Zealand 183-day tax residency rule
Triggers on day 184 • rolling 12 months
Georgia tax presence record
183-day component · qualifying absences require review
UAE tax residency — 183-day route
At least 183 days in any 12 months
UAE tax residency — 90-day route
At least 90 days in 12 months · other conditions apply
US tax — substantial presence
183 weighted days over 3 years · at least 31 this year
US foreign income — physical presence
330 full days in foreign countries over 12 months
UK tax residence — personal day limit
Personal day limit · 6 April–5 April · other tests apply
Portugal tax — physical presence
More than 183 days in any relevant 12 months
Cyprus tax residency — 60-day route
60 days per year · permanent home + work/business
Italy tax — physical presence
183 days per year · 184 in leap years
Singapore tax — 183-day presence
183 days per calendar year · other routes apply
Indonesia tax — physical presence
More than 183 days over 12 months
Greece tax — physical presence
More than 183 days in any 12 months
Brazil tax — temporary-visa presence
184 days in the entry-based 12-month period
Norway tax — 12- and 36-month presence
More than 183 days in 12 months or more than 270 in 36 months
India tax — 182-day presence
182 days · tax year 1 Apr–31 Mar
Vietnam tax — annual / first-year presence
183 days · calendar year or first-arrival 12 months
Colombia tax — physical presence
More than 183 days in any 365 days
Switzerland tax — stay test
30 days with work · 90 days without work
France principal-stay presence record
Recorded presence · six-month principal-stay indicator
Germany tax — habitual abode
More than 6 months' connected stay · short breaks ignored
South Korea tax — 183-day residence
183 days in Korea · domicile can apply sooner
Chile tax — 183 days in 12 months
More than 183 days in any 12 months
Cambodia tax — 182 days in 12 months
More than 182 days in any 12 months
Kenya tax — 183-day residence
183 days in the year of income · 122-day average separate
Nigeria tax presence record
Recorded physical days · qualifying absences separate
Israel tax — residency presumption
At least 183 days this year · or 30 this year and 425 over three years
Hong Kong tax — treaty resident status
More than 180 days in one assessment year or more than 300 over two
Japan tax — non-permanent resident
5 years in Japan within 10 · non-permanent status
Barbados tax — 182-day residence
More than 182 days in the income year
Uruguay tax — 183-day residence
More than 183 days per calendar year
St Vincent & the Grenadines tax — 183 days
183 days in the basis period
Türkiye connected-stay presence record
Recorded days · connected-stay conditions separate
Puerto Rico — bona fide presence test
At least 183 days in Puerto Rico per tax year
US Virgin Islands — bona fide presence test
At least 183 days in the US Virgin Islands per tax year
US territories — 90 US days presence test
No more than 90 days in the US per tax year
US closer connection — under 183 days
Fewer than 183 days in the US this year · Form 8840
New York — statutory residence
Home there + more than 183 days
New York — 30-day exception
Domiciliaries: 30 days or fewer, no NY home
New York City — statutory residence
Home in NYC + more than 183 days
Yonkers — statutory residence
Home in Yonkers + more than 183 days
New Jersey — statutory residence
Home there + more than 183 days
Connecticut — statutory residence
Home there + more than 183 days
Connecticut — 30-day exception
Domiciliaries: 30 days or fewer, no CT home
Massachusetts — statutory residence
Home there + more than 183 days
Ohio presence record — contact-period review
Recorded days · not a count of contact periods
Oregon — statutory residence
Home there + more than 200 days
Oregon — 30-day exception
Domiciliaries: 30 days or fewer, no OR home
Hawaii — 200-day presumption
More than 200 days · rebuttable presumption
Idaho — statutory residence
Home all year + more than 270 days
Maryland — statutory residence
Abode for more than six months and at least 183 days
Delaware — statutory residence
Home there + more than 183 days
North Carolina — 183-day presumption
More than 183 days · rebuttable presumption
Kentucky — statutory residence
Home there + more than 183 days
Maine — statutory residence
Home all year + more than 183 days
Minnesota — 183-day rule
Qualifying abode and at least 183 days
Missouri — statutory residence
Home there + more than 183 days
Rhode Island — statutory residence
Home there + more than 183 days
Vermont — statutory residence
Home there + more than 183 days
Iowa — permanent abode presumption
Home there + more than 183 days
Louisiana presence record — six-month review
Recorded days · approximate six-month indicator
North Dakota — statutory residence
Home there + more than 210 days
Arizona — nine-month presumption
Nine-month presumption · day reminder is approximate
California — nine-month presumption
Nine-month presumption · day reminder is approximate
Florida — domicile evidence
Days in Florida · declaration of domicile
Texas — domicile evidence
Days in Texas · no state income tax
Nevada — domicile evidence
Days in Nevada · no state income tax
South Dakota — domicile evidence
Record visits · licence and domicile evidence
South Carolina — domicile evidence
Days in South Carolina · no day test
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