Rule Guide
Country-by-country guidance on tax residency thresholds, visa day limits, residence permits and citizenship requirements — how each rule counts your days, when it applies, edge cases, examples, and what it means for you.
Tax residency rules
183-Day Tax Residency RuleCalendar year ∙ Tax year ∙ Rolling window
Albania Tax Residency183 days ∙ Starts Jan 1 ∙ Permanent home test
Armenia Tax Residency183 days ∙ Starts Jan 1
Australia Tax Residency183 days ∙ Starts Jul 1 ∙ Resides, Domicile tests
Brazil Tax Residency183 days ∙ Rolling 12 months
Bulgaria Tax Residency183 days ∙ Rolling 12 months
Canada Tax Residency183 days ∙ Starts Jan 1 ∙ Residential ties
Chile Tax Residency183 days ∙ Rolling 12 months ∙ Domicile test
China Tax Residency183 days ∙ Starts Jan 1
Colombia Tax Residency183 days ∙ Rolling 365 days
Cyprus Tax Residency60-day or 183-day rule ∙ ≤183 days in any other country ∙ Non-dom
Czech Republic Tax Residency183 days ∙ Starts Jan 1 ∙ Permanent home test
Denmark Tax Residency6 consecutive months ∙ Home test
Estonia Tax Residency183 days ∙ Rolling 12 months
France Tax Residency6 months ∙ Starts Jan 1 ∙ Home, economic-interests tests
Georgia Tax Residency183 days ∙ Rolling 12 months
Germany Tax Residency6 consecutive months ∙ Dwelling test
Greece Tax Residency183 days ∙ Rolling 12 months
Hong Kong Tax Residency180 or 300 days ∙ Starts Apr 1 ∙ Ordinary residence
India Tax Residency182 days or 60 days ∙ Starts Apr 1
Indonesia Tax Residency183 days ∙ Rolling 12 months ∙ Residence test
Ireland Tax Residency183 days ∙ Starts Jan 1
Israel Tax Residency183 days ∙ Starts Jan 1 ∙ Center of life test
Italy Tax Residency183 days ∙ Starts Jan 1 ∙ Impatriate regime ∙ Domicile test
Jersey Tax Residency (183-day rule)183 days ∙ Starts Jan 1
Kenya Tax Residency183 days ∙ Starts Jan 1
Lithuania Tax Residency183 days ∙ Starts Jan 1 ∙ 280 days / 2 years
Malaysia Tax Residency182 days ∙ Starts Jan 1
Malta Tax Residency183 days ∙ Starts Jan 1 ∙ Ordinary residence test
Mauritius Tax Residency183 days ∙ Starts Jul 1
Moldova Tax Residency183 days ∙ Starts Jan 1
Monaco Tax Residency183 days ∙ Starts Jan 1
Montenegro Tax Residency183 days ∙ Starts Jan 1
Morocco Tax Residency183 days ∙ Rolling 365 days ∙ Permanent home test
New Zealand Tax Residency183 days ∙ Rolling 12 months ∙ Permanent place of abode
Nigeria Tax Residency183 days ∙ Rolling 12 months
Norway Tax Residency183 or 270 days ∙ Rolling 12 or 36 months
Peru Tax Residency183 days ∙ Rolling 12 months
Poland Tax Residency183 days ∙ Starts Jan 1
Portugal Tax Residency183 days ∙ Rolling 12 months ∙ NHR ∙ IFICI
Puerto Rico Tax Residency (Act 60)183 days ∙ Starts Jan 1
Romania Tax Residency183 days ∙ Rolling 12 months
Saint Vincent & the Grenadines Tax Residency183 days ∙ Starts Jan 1
Saudi Arabia Tax Residency30 or 183 days ∙ Starts Jan 1
Serbia Tax Residency183 days ∙ Rolling 12 months
Singapore Tax Residency183 days ∙ Starts Jan 1 ∙ Ordinary residence
Slovakia Tax Residency183 days ∙ Starts Jan 1
Slovenia Tax Residency183 days ∙ Starts Jan 1
South Africa Tax Residency (91-day physical presence test)91 days ∙ 915 days in 5 years ∙ Starts Mar 1
Spain Tax Residency183 days ∙ Starts Jan 1 ∙ Beckham Law
Sweden Tax Residency6 consecutive months ∙ Residence, essential connection
Switzerland Tax Residency30 or 90 days per visit ∙ Domicile
Taiwan Tax Residency183 nights ∙ Starts Jan 1
Thailand Tax Residency180 days ∙ Starts Jan 1 ∙ Remittance basis
Turkey Tax Residency6 months ∙ Starts Jan 1 ∙ Domicile test
UAE Tax Residency90 or 183 days ∙ Rolling 12 months
UK Tax Residency (Statutory Residence Test)Midnight rule ∙ Starts Apr 6 ∙ SRT
Uruguay Tax Residency183 days ∙ Starts Jan 1
US Foreign Earned Income Exclusion (FEIE)330 days abroad ∙ Rolling 12 months ∙ Bona fide residence test- US Tax Residency (Substantial Presence Test)183 weighted days ∙ 31-day limit ∙ SPT
US Virgin Islands Tax Residency183 days ∙ Starts Jan 1
Vietnam Tax Residency183 days ∙ Calendar year or Rolling 12 months
Travel, visa and stay limit rules
- Canada Visitor Visa6 months per visit
- Georgia Visa-Free Stay12 months per visit
- India e-Tourist Visa90 or 180 days per visit ∙ 180 days per year
- Indonesia Business Visit Visa60 days per visit
- Indonesia Visa on Arrival30 or 60 days per visit
Japan Temporary Visitor90 days per visit
Schengen Area 90/180-Day Rule90 days ∙ Rolling 180 days- Thailand Visa Exemption30 days per visit
- Turkey Short Stay90 days ∙ Rolling 180 days
- UAE Visit Visa90 days ∙ Rolling 180 days ∙ Visa on Arrival
- UK Standard Visitor Visa6 months per visit
- US B-1/B-2 Visitor Visa6 months per visit
- US ESTA90 days per visit ∙ Visa Waiver
Citizenship and residency rules
- Australia Citizenship365 days of absence ∙ 4 years ∙ ≤90 days of absence in final 12 months
- Australia Permanent Residency730 days ∙ Last 5 years ∙ RRV
- Canada Citizenship1095 days ∙ 5 years ∙ Temp resident days x 0.5
- Canada Permanent Residency730 days ∙ 5 years ∙ PR
- Italy Long-Term Residence Permit10 months of absence ∙ 5 years ∙ <6 consecutive months of absence
- Spain Long-Term Residence10 months of absence ∙ 5 years ∙ <6 consecutive months of absence
- UAE Residence Visa180 consecutive days of absence
- UK Citizenship (Naturalisation)270 or 450 days of absence ∙ ≤90 days of absence in final 12 months
- UK ILR (Settlement)180 days of absence ∙ Rolling 12 months
- US Citizenship (Naturalization)3 or 5 years ∙ <6 consecutive months abroad
- US Green Card (Absence rule)6 consecutive months abroad ∙ Abandonment
US state tax residency rules
Arizona Tax Residency9 months ∙ Starts Jan 1
California Tax Residency9 months ∙ Starts Jan 1
Colorado Tax Residency6 months ∙ Starts Jan 1
Connecticut Tax Residency183 days ∙ Starts Jan 1
Delaware Tax Residency183 days ∙ Starts Jan 1
District of Columbia Tax Residency183 days ∙ Starts Jan 1
Georgia (US State) Tax Residency183 days ∙ Starts Jan 1
Hawaii Tax Residency200 days ∙ Starts Jan 1
Idaho Tax Residency270 days ∙ Starts Jan 1
Illinois Tax ResidencyNo day threshold ∙ Starts Jan 1
Iowa Tax Residency183 days ∙ Starts Jan 1
Kentucky Tax Residency183 days ∙ Starts Jan 1
Louisiana Tax Residency6 months ∙ Starts Jan 1
Maine Tax Residency183 days ∙ Starts Jan 1
Maryland Tax Residency183 days ∙ Starts Jan 1
Massachusetts Tax Residency183 days ∙ Starts Jan 1
Minnesota Tax Residency183 days ∙ Starts Jan 1
Missouri Tax Residency183 days ∙ Starts Jan 1
Nebraska Tax Residency183 days ∙ Starts Jan 1
New Jersey Tax Residency183 days ∙ Starts Jan 1
New York Tax Residency183 days ∙ Starts Jan 1
North Carolina Tax Residency183 days ∙ Starts Jan 1
North Dakota Tax Residency7 months ∙ Starts Jan 1
Ohio Tax Residency212 contact periods ∙ Starts Jan 1
Oregon Tax Residency200 days ∙ Starts Jan 1
Pennsylvania Tax Residency183 days ∙ Starts Jan 1
Rhode Island Tax Residency183 days ∙ Starts Jan 1
Utah Tax Residency183 days ∙ Starts Jan 1
Vermont Tax Residency183 days ∙ Starts Jan 1
Virginia Tax Residency183 days ∙ Starts Jan 1
West Virginia Tax Residency183 days ∙ Starts Jan 1
For informational purposes only — this page does not provide legal, tax, immigration, residency, financial or any other advice. All information on this website is general in nature and should not be relied upon as professional or legal guidance. You are solely responsible for verifying information with official sources and consulting with qualified professional regarding your specific circumstances.