Tax residency

Explore tax residency day-count rules, calculators and official sources.

75 rules to exploreFree tools · Official sources
Tax residency

Spain 183-day tax residency rule

More than 183 days in a calendar year

SpainRead the rule
Tax residency

Ireland 183-day tax residency rule

Triggers on day 183 • calendar year

IrelandRead the rule
Tax residency

Canada 183-day tax residency rule

Deemed residence • calendar year

CanadaRead the rule
Tax residency

Thailand 180-day tax residency rule

Triggers on day 180 • calendar year

ThailandRead the rule
Tax residency

New South Wales land tax surcharge

At least 200 Australian days · calendar year

AustraliaRead the rule
Tax residency

Denmark tax relief — section 33 A

No more than 42 days in a six-month period

DenmarkRead the rule
Tax residency

New Zealand 183-day tax residency rule

Triggers on day 184 • rolling 12 months

New ZealandRead the rule
Tax residency

Georgia tax presence record

183-day component · qualifying absences require review

GeorgiaRead the rule
Tax residency

UAE tax residency — 183-day route

At least 183 days in any 12 months

United Arab EmiratesRead the rule
Tax residency

UAE tax residency — 90-day route

At least 90 days in 12 months · other conditions apply

United Arab EmiratesRead the rule
Tax residency

US tax — substantial presence

183 weighted days over 3 years · at least 31 this year

United StatesRead the rule
Tax residency

US foreign income — physical presence

330 full days in foreign countries over 12 months

United StatesRead the rule
Tax residency

UK tax residence — personal day limit

Personal day limit · 6 April–5 April · other tests apply

United KingdomRead the rule
Tax residency

Portugal tax — physical presence

More than 183 days in any relevant 12 months

PortugalRead the rule
Tax residency

Cyprus tax residency — 60-day route

60 days per year · permanent home + work/business

CyprusRead the rule
Tax residency

Italy tax — physical presence

183 days per year · 184 in leap years

ItalyRead the rule
Tax residency

Singapore tax — 183-day presence

183 days per calendar year · other routes apply

SingaporeRead the rule
Tax residency

Indonesia tax — physical presence

More than 183 days over 12 months

IndonesiaRead the rule
Tax residency

Greece tax — physical presence

More than 183 days in any 12 months

GreeceRead the rule
Tax residency

Brazil tax — temporary-visa presence

184 days in the entry-based 12-month period

BrazilRead the rule
Tax residency

Norway tax — 12- and 36-month presence

More than 183 days in 12 months or more than 270 in 36 months

NorwayRead the rule
Tax residency

India tax — 182-day presence

182 days · tax year 1 Apr–31 Mar

IndiaRead the rule
Tax residency

Vietnam tax — annual / first-year presence

183 days · calendar year or first-arrival 12 months

VietnamRead the rule
Tax residency

Colombia tax — physical presence

More than 183 days in any 365 days

ColombiaRead the rule
Tax residency

Switzerland tax — stay test

30 days with work · 90 days without work

SwitzerlandRead the rule
Tax residency

France principal-stay presence record

Recorded presence · six-month principal-stay indicator

FranceRead the rule
Tax residency

Germany tax — habitual abode

More than 6 months' connected stay · short breaks ignored

GermanyRead the rule
Tax residency

South Korea tax — 183-day residence

183 days in Korea · domicile can apply sooner

South KoreaRead the rule
Tax residency

Chile tax — 183 days in 12 months

More than 183 days in any 12 months

ChileRead the rule
Tax residency

Cambodia tax — 182 days in 12 months

More than 182 days in any 12 months

CambodiaRead the rule
Tax residency

Kenya tax — 183-day residence

183 days in the year of income · 122-day average separate

KenyaRead the rule
Tax residency

Nigeria tax presence record

Recorded physical days · qualifying absences separate

NigeriaRead the rule
Tax residency

Israel tax — residency presumption

At least 183 days this year · or 30 this year and 425 over three years

IsraelRead the rule
Tax residency

Hong Kong tax — treaty resident status

More than 180 days in one assessment year or more than 300 over two

Hong Kong SAR ChinaRead the rule
Tax residency

Japan tax — non-permanent resident

5 years in Japan within 10 · non-permanent status

JapanRead the rule
Tax residency

Barbados tax — 182-day residence

More than 182 days in the income year

BarbadosRead the rule
Tax residency

Uruguay tax — 183-day residence

More than 183 days per calendar year

UruguayRead the rule
Tax residency

St Vincent & the Grenadines tax — 183 days

183 days in the basis period

St. Vincent & GrenadinesRead the rule
Tax residency

Türkiye connected-stay presence record

Recorded days · connected-stay conditions separate

TürkiyeRead the rule
Tax residency

Puerto Rico — bona fide presence test

At least 183 days in Puerto Rico per tax year

Puerto RicoRead the rule
Tax residency

US Virgin Islands — bona fide presence test

At least 183 days in the US Virgin Islands per tax year

U.S. Virgin IslandsRead the rule
Tax residency

US territories — 90 US days presence test

No more than 90 days in the US per tax year

United StatesRead the rule
Tax residency

US closer connection — under 183 days

Fewer than 183 days in the US this year · Form 8840

United StatesRead the rule
Tax residency

New York — statutory residence

Home there + more than 183 days

New YorkRead the rule
Tax residency

New York — 30-day exception

Domiciliaries: 30 days or fewer, no NY home

New YorkRead the rule
Tax residency

New York City — statutory residence

Home in NYC + more than 183 days

New York CityRead the rule
Tax residency

Yonkers — statutory residence

Home in Yonkers + more than 183 days

YonkersRead the rule
Tax residency

New Jersey — statutory residence

Home there + more than 183 days

New JerseyRead the rule
Tax residency

Connecticut — statutory residence

Home there + more than 183 days

ConnecticutRead the rule
Tax residency

Connecticut — 30-day exception

Domiciliaries: 30 days or fewer, no CT home

ConnecticutRead the rule
Tax residency

Massachusetts — statutory residence

Home there + more than 183 days

MassachusettsRead the rule
Tax residency

Ohio presence record — contact-period review

Recorded days · not a count of contact periods

OhioRead the rule
Tax residency

Oregon — statutory residence

Home there + more than 200 days

OregonRead the rule
Tax residency

Oregon — 30-day exception

Domiciliaries: 30 days or fewer, no OR home

OregonRead the rule
Tax residency

Hawaii — 200-day presumption

More than 200 days · rebuttable presumption

HawaiiRead the rule
Tax residency

Idaho — statutory residence

Home all year + more than 270 days

IdahoRead the rule
Tax residency

Maryland — statutory residence

Abode for more than six months and at least 183 days

MarylandRead the rule
Tax residency

Delaware — statutory residence

Home there + more than 183 days

DelawareRead the rule
Tax residency

North Carolina — 183-day presumption

More than 183 days · rebuttable presumption

North CarolinaRead the rule
Tax residency

Kentucky — statutory residence

Home there + more than 183 days

KentuckyRead the rule
Tax residency

Maine — statutory residence

Home all year + more than 183 days

MaineRead the rule
Tax residency

Minnesota — 183-day rule

Qualifying abode and at least 183 days

MinnesotaRead the rule
Tax residency

Missouri — statutory residence

Home there + more than 183 days

MissouriRead the rule
Tax residency

Rhode Island — statutory residence

Home there + more than 183 days

Rhode IslandRead the rule
Tax residency

Vermont — statutory residence

Home there + more than 183 days

VermontRead the rule
Tax residency

Iowa — permanent abode presumption

Home there + more than 183 days

IowaRead the rule
Tax residency

Louisiana presence record — six-month review

Recorded days · approximate six-month indicator

LouisianaRead the rule
Tax residency

North Dakota — statutory residence

Home there + more than 210 days

North DakotaRead the rule
Tax residency

Arizona — nine-month presumption

Nine-month presumption · day reminder is approximate

ArizonaRead the rule
Tax residency

California — nine-month presumption

Nine-month presumption · day reminder is approximate

CaliforniaRead the rule
Tax residency

Florida — domicile evidence

Days in Florida · declaration of domicile

FloridaRead the rule
Tax residency

Texas — domicile evidence

Days in Texas · no state income tax

TexasRead the rule
Tax residency

Nevada — domicile evidence

Days in Nevada · no state income tax

NevadaRead the rule
Tax residency

South Dakota — domicile evidence

Record visits · licence and domicile evidence

South DakotaRead the rule
Tax residency

South Carolina — domicile evidence

Days in South Carolina · no day test

South CarolinaRead the rule

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