Tax residency

• 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

• US States

• 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.