Tax residency
Days spent in a country are a key factor in determining tax residency. While 183 days is common, countries may use a calendar year, tax year, or rolling 12-month window. Our tax residency guidance explains thresholds, day-counting rules, and how personal or economic ties can affect your residency status.
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
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.