Rules by country
Every tax residency, visa and immigration day rule in the guide, grouped by the country or US state it applies to. Search by country, state or rule name.
183-Day Tax Residency RuleCalendar year ∙ Tax year ∙ Rolling window
Albania Tax Residency183 days ∙ Starts Jan 1 ∙ Permanent home test
Arizona Tax Residency9 months ∙ Starts Jan 1
Armenia Tax Residency183 days ∙ Starts Jan 1
Australia Citizenship365 days of absence ∙ 4 years ∙ ≤90 days of absence in final 12 months- Australia Permanent Residency730 days ∙ Last 5 years ∙ RRV
- Australia Tax Residency183 days ∙ Starts Jul 1 ∙ Resides, Domicile tests
Brazil Tax Residency183 days ∙ Rolling 12 months
Bulgaria Tax Residency183 days ∙ Rolling 12 months
California Tax Residency9 months ∙ Starts Jan 1
Canada Citizenship1095 days ∙ 5 years ∙ Temp resident days x 0.5- Canada Permanent Residency730 days ∙ 5 years ∙ PR
- Canada Tax Residency183 days ∙ Starts Jan 1 ∙ Residential ties
- Canada Visitor Visa6 months per visit
Chile Tax Residency183 days ∙ Rolling 12 months ∙ Domicile test
China Tax Residency183 days ∙ Starts Jan 1
Colombia Tax Residency183 days ∙ Rolling 365 days
Colorado Tax Residency6 months ∙ Starts Jan 1
Connecticut Tax Residency183 days ∙ Starts Jan 1
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
Delaware Tax Residency183 days ∙ Starts Jan 1
Denmark Tax Residency6 consecutive months ∙ Home test
District of Columbia Tax Residency183 days ∙ Starts Jan 1
Estonia Tax Residency183 days ∙ Rolling 12 months
France Tax Residency6 months ∙ Starts Jan 1 ∙ Home, economic-interests tests
Georgia (US State) Tax Residency183 days ∙ Starts Jan 1
Georgia Tax Residency183 days ∙ Rolling 12 months- Georgia Visa-Free Stay12 months per visit
Germany Tax Residency6 consecutive months ∙ Dwelling test
Greece Tax Residency183 days ∙ Rolling 12 months
Hawaii Tax Residency200 days ∙ Starts Jan 1
Hong Kong Tax Residency180 or 300 days ∙ Starts Apr 1 ∙ Ordinary residence
Idaho Tax Residency270 days ∙ Starts Jan 1
Illinois Tax ResidencyNo day threshold ∙ Starts Jan 1
India e-Tourist Visa90 or 180 days per visit ∙ 180 days per year- India Tax Residency182 days or 60 days ∙ Starts Apr 1
Indonesia Business Visit Visa60 days per visit- Indonesia Tax Residency183 days ∙ Rolling 12 months ∙ Residence test
- Indonesia Visa on Arrival30 or 60 days per visit
Iowa Tax Residency183 days ∙ Starts Jan 1
Ireland Tax Residency183 days ∙ Starts Jan 1
Israel Tax Residency183 days ∙ Starts Jan 1 ∙ Center of life test
Italy Long-Term Residence Permit10 months of absence ∙ 5 years ∙ <6 consecutive months of absence- Italy Tax Residency183 days ∙ Starts Jan 1 ∙ Impatriate regime ∙ Domicile test
Japan Temporary Visitor90 days per visit
Jersey Tax Residency (183-day rule)183 days ∙ Starts Jan 1
Kentucky Tax Residency183 days ∙ Starts Jan 1
Kenya Tax Residency183 days ∙ Starts Jan 1
Lithuania Tax Residency183 days ∙ Starts Jan 1 ∙ 280 days / 2 years
Louisiana Tax Residency6 months ∙ Starts Jan 1
Maine Tax Residency183 days ∙ Starts Jan 1
Malaysia Tax Residency182 days ∙ Starts Jan 1
Malta Tax Residency183 days ∙ Starts Jan 1 ∙ Ordinary residence test
Maryland Tax Residency183 days ∙ Starts Jan 1
Massachusetts Tax Residency183 days ∙ Starts Jan 1
Mauritius Tax Residency183 days ∙ Starts Jul 1
Minnesota Tax Residency183 days ∙ Starts Jan 1
Missouri Tax Residency183 days ∙ Starts Jan 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
Nebraska Tax Residency183 days ∙ Starts Jan 1
New Jersey Tax Residency183 days ∙ Starts Jan 1
New York Tax Residency183 days ∙ Starts Jan 1
New Zealand Tax Residency183 days ∙ Rolling 12 months ∙ Permanent place of abode
Nigeria Tax Residency183 days ∙ Rolling 12 months
North Carolina Tax Residency183 days ∙ Starts Jan 1
North Dakota Tax Residency7 months ∙ Starts Jan 1
Norway Tax Residency183 or 270 days ∙ Rolling 12 or 36 months
Ohio Tax Residency212 contact periods ∙ Starts Jan 1
Oregon Tax Residency200 days ∙ Starts Jan 1
Pennsylvania Tax Residency183 days ∙ Starts Jan 1
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
Rhode Island Tax Residency183 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
Schengen Area 90/180-Day Rule90 days ∙ Rolling 180 days
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 Long-Term Residence10 months of absence ∙ 5 years ∙ <6 consecutive months of absence- 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- Thailand Visa Exemption30 days per visit
Turkey Short Stay90 days ∙ Rolling 180 days- Turkey Tax Residency6 months ∙ Starts Jan 1 ∙ Domicile test
UAE Residence Visa180 consecutive days of absence- UAE Tax Residency90 or 183 days ∙ Rolling 12 months
- UAE Visit Visa90 days ∙ Rolling 180 days ∙ Visa on Arrival
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
- UK Standard Visitor Visa6 months per visit
- UK Tax Residency (Statutory Residence Test)Midnight rule ∙ Starts Apr 6 ∙ SRT
Uruguay Tax Residency183 days ∙ Starts Jan 1
US B-1/B-2 Visitor Visa6 months per visit- US Citizenship (Naturalization)3 or 5 years ∙ <6 consecutive months abroad
- US ESTA90 days per visit ∙ Visa Waiver
- US Foreign Earned Income Exclusion (FEIE)330 days abroad ∙ Rolling 12 months ∙ Bona fide residence test
- US Green Card (Absence rule)6 consecutive months abroad ∙ Abandonment
- US Tax Residency (Substantial Presence Test)183 weighted days ∙ 31-day limit ∙ SPT
US Virgin Islands Tax Residency183 days ∙ Starts Jan 1
Utah Tax Residency183 days ∙ Starts Jan 1
Vermont Tax Residency183 days ∙ Starts Jan 1
Vietnam Tax Residency183 days ∙ Calendar year or Rolling 12 months
Virginia Tax Residency183 days ∙ Starts Jan 1
West Virginia Tax Residency183 days ∙ Starts Jan 1
- Albania1 Rule
- Armenia1 Rule
- Australia3 Rules
- Brazil1 Rule
- Bulgaria1 Rule
- Canada4 Rules
- Chile1 Rule
- China1 Rule
- Colombia1 Rule
- Cyprus1 Rule
- Czech Republic1 Rule
- Denmark1 Rule
- Estonia1 Rule
- France1 Rule
- Georgia2 Rules
- Germany1 Rule
- Greece1 Rule
- Hong Kong1 Rule
- India2 Rules
- Indonesia3 Rules
- Ireland1 Rule
- Israel1 Rule
- Italy2 Rules
- Japan1 Rule
- Jersey1 Rule
- Kenya1 Rule
- Lithuania1 Rule
- Malaysia1 Rule
- Malta1 Rule
- Mauritius1 Rule
- Moldova1 Rule
- Monaco1 Rule
- Montenegro1 Rule
- Morocco1 Rule
- New Zealand1 Rule
- Nigeria1 Rule
- Norway1 Rule
- Peru1 Rule
- Poland1 Rule
- Portugal1 Rule
- Puerto Rico1 Rule
- Romania1 Rule
- Saint Vincent and the Grenadines1 Rule
- Saudi Arabia1 Rule
- Schengen Area1 Rule
- Serbia1 Rule
- Singapore1 Rule
- Slovakia1 Rule
- Slovenia1 Rule
- South Africa1 Rule
- Spain2 Rules
- Sweden1 Rule
- Switzerland1 Rule
- Taiwan1 Rule
- Thailand2 Rules
- Turkey2 Rules
- United Arab Emirates3 Rules
- United Kingdom4 Rules
- United States37 Rules
- Uruguay1 Rule
- US Virgin Islands1 Rule
- Vietnam1 Rule