Rule Guide

Tax residencyTravel LimitImmigration

• Australia Tax Residency183 days ∙ Starts Jul 1 ∙ Resides, Domicile tests
• Brazil Tax Residency (183-day rule)183 days ∙ Rolling 12 months
• Canada Tax Residency (183-day rule)183 days ∙ Starts Jan 1 ∙ Residential ties
• Chile Tax Residency (183-day rule)183 days ∙ Rolling 12 months ∙ Domicile test
• Colombia Tax Residency (183-day rule)183 days ∙ Rolling 365 days
• Cyprus Tax Residency (60-day and 183-day rules)60-day or 183-day rule ∙ ≤183 days in any other country ∙ Non-dom
• France Tax Residency6 months ∙ Starts Jan 1 ∙ Home, economic-interests tests
• Georgia Tax Residency (183-day rule)183 days ∙ Rolling 12 months
• Germany Tax Residency (6-month rule)183 days ∙ Continuous stay ∙ Dwelling test
• Greece Tax Residency (183-day rule)183 days ∙ Rolling 12 months
• Hong Kong Tax Residency (180-day and 300-day rules)180 days or 300 days ∙ Starts Apr 1 ∙ Ordinary residence
• India Tax Residency (182-day and 60-day rules)182 days or 60 days ∙ Starts Apr 1
• Indonesia Tax Residency (183-day rule)183 days ∙ Rolling 12 months ∙ Residence test
• Israel Tax Residency183 days ∙ Starts Jan 1 ∙ Center of life test
• Italy Tax Residency (183-day rule)183 days ∙ Starts Jan 1 ∙ Impatriate regime ∙ Domicile test
• Monaco Tax Residency183 days ∙ Starts Jan 1
• Morocco Tax Residency (183-day rule)183 days ∙ Rolling 365 days ∙ Permanent home test
• New Zealand Tax Residency (183-day rule)183 days ∙ Rolling 12 months ∙ Permanent place of abode
• Nigeria Tax Residency (183-day rule)183 days ∙ Rolling 12 months
• Norway Tax Residency (183-day and 270-day rules)183-day or 270-day rule ∙ Rolling 12 or 36 months
• Poland Tax Residency (183-day rule)183 days ∙ Starts Jan 1
• Portugal Tax Residency (183-day rule)183 days ∙ Rolling 12 months ∙ NHR ∙ IFICI
• Puerto Rico Tax Residency (Act 60)183 days ∙ Starts Jan 1
• Saudi Arabia Tax Residency (30-day and 183-day rules)30 days or 183 days ∙ Starts Jan 1
• Singapore Tax Residency (183-day rule)183 days ∙ Starts Jan 1 ∙ Ordinary residence
• Spain Tax Residency (183-day rule)183 days ∙ Starts Jan 1 ∙ Beckham Law
• Thailand Tax Residency (180-day rule)180 days ∙ Starts Jan 1 ∙ Remittance basis
• Turkey Tax Residency (6-month rule)6 months ∙ Starts Jan 1 ∙ Domicile test
• UAE Tax Residency (90-day and 183-day rules)90-day or 183-day rule ∙ Rolling 12 months
• UK Tax Residency (Statutory Residence Test)Midnight rule ∙ Starts Apr 6 ∙ SRT
• Uruguay Tax Residency (183-day rule)183 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

• Canada Visitor Visa6 months per visit
• India 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
• Schengen 90/180-Day Rule90 days ∙ Rolling 180 days
• Thailand Visa Exemption60 days per visit
• 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 ∙ ESTA ∙ Visa Waiver

• 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 ∙ Last 5 years ∙ PR
• Italy Long-Term Residence Permit10 months of absence ∙ 5 years ∙ <180 consecutive days of absence
• Spain Long-Term Residence10 months of absence ∙ 5 years ∙ <180 consecutive days 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 Indefinite Leave to Remain (ILR, Settlement)180 days of absence ∙ Rolling 12 months
• US Citizenship (Naturalization)3 or 5 years ∙ <180 consecutive days (6 months) abroad
• US Green Card (Abandonment, Absence rule)180 consecutive days (6 months) abroad ∙ LPR

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.