International tax residency, country by country
Most countries make you a tax resident if you spend more than 183 days there in a year, but 'a year' might be the calendar year, a fiscal year, or a rolling 12-month window, and 'a day' might mean any presence or only a midnight stay. Some countries count cumulative days across multiple years; a few never use a clean threshold at all.
On top of the day count sit the special regimes that draw mobile people in the first place: territorial systems that don't tax foreign income, non-dom regimes in the UK, Cyprus, Italy, and Malta, Portugal's IFICI, and a wave of digital-nomad visas. A visa is not tax residency, and a golden visa rarely changes where you actually owe tax, the day count usually still decides.
This hub links every country's rule page, the country and regime guides, and the tools that track Schengen, the Substantial Presence Test, and any 183-day threshold.
Free calculators
Rules by region
- 🇪🇺 EuropeEuropean tax-residency rules, including the Schengen 90/180 rule, the UK Statutory Residence Test, and country-specific 183-day rules across 40+ jurisdictions.
- 🌏 AsiaTax-residency rules for Asia: Japan's five-year permanent classification, Singapore's 183-day rule, India's financial year, Hong Kong, Thailand, and 30+ others.
- 🌎 Latin AmericaTax-residency rules across Latin America, including Brazil, Argentina, Colombia, Chile, and Peru: day thresholds, 12-month windows, and territorial regimes.
- 🌎 North AmericaTax-residency rules for the US federal and state tests, Canada's sojourner and significant-ties rules, Mexico's casa habitación test, and the Caribbean nations.
- 🕌 Middle EastTax-residency rules for the Middle East, including the UAE's 90 and 183-day tests, Qatar, Bahrain, Saudi Arabia, and Israel's multi-year day-count formula.
- 🌍 AfricaTax-residency rules for Africa, including South Africa's physical presence test, Egypt, Nigeria, Kenya, Morocco, and 30+ more day-count and domicile rules.
- 🇦🇺 OceaniaTax-residency rules for Australia's four alternative residency tests, New Zealand's 183-day and permanent place of abode rules, and the Pacific island nations.
In-depth guides
- Germany's 183-day rule and 'center of vital interests' test10 min read
- Vietnam Tax Residency for Expats: 183-Day Rule & Long-Stay Visas10 min read
- Turkey Expat Tax Residency: 183-Day Rule & Returning-Resident Deferral10 min read
- South Africa Tax Residency: 183-Day Test & Ordinary Residence10 min read
- Offshore Account Reporting by Residency Status (FBAR / CRS / FATCA)11 min read
- Monaco Tax Residency: The Bank Deposit Path & French Exception10 min read
- Ireland Non-Dom: Indefinite Remittance Basis & Treaty Interactions10 min read
- Greece Golden Visa & the 183-Day Tax-Residency Trigger10 min read
- Georgia (Country) Tax Residency: The 183-Day Rule & 1% Regime10 min read
- Estonia e-Residency vs Tax Residency: What It Does (and Doesn't) Do10 min read
- Brazil Tax Residency: 183-Day Test & 2025 Non-Resident Cert Changes11 min read
- Argentina Residency & Bienes Personales After the 2025 Reform10 min read
- Andorra Passive Residency & the 10% Flat-Tax Scheme10 min read
- The Permanent-Home Tie-Breaker: OECD Article 4(2) in Practice11 min read
- Departure Tax & Exit Strategies: Australia, Canada, US, Argentina10 min read
- Residence-Based vs Territorial Tax Systems Explained10 min read
- Portugal NHR (Grandfathered): Rules for Pre-2025 Applicants10 min read
- Philippines Digital Nomad Visa: Tax on Foreign Income10 min read
- New Zealand Tax Residency: 183-Day Rule & Ordinary Residence9 min read
- Malta Non-Dom & the Remittance Basis: 183-Day Rule + Minimum Tax10 min read
- Italy's Non-Dom Substitute-Tax Regime10 min read
- Indonesia & Remote-Worker Tax: 183-Day Trigger & Territorial Rules10 min read
- Golden Visa Is Not Tax Residency: The 183-Day Rule Still Applies10 min read
- Costa Rica Tax Residency: Territorial System & 183-Day Rule10 min read
- Colombia Tax Residency for Digital Nomads: The DNV10 min read
- UAE and Dubai tax residency: 90 vs 183 days, and what you actually need10 min read
- Spain's Beckham Law and 183-day rule: residency for inbound expats10 min read
- UK FIG Regime: The 4-Year Foreign Income & Gains Exemption (Post-Non-Dom)11 min read
- Thailand DTV & Tax Residency: the 180-Day Rule, Day-Counting & Foreign Income10 min read
- Territorial Tax Countries 2026: The List & Residency Thresholds11 min read
- Portugal IFICI (NHR 2.0): 20% Flat Tax for Qualified Professionals10 min read
- Panama Territorial Tax & Residency: the 183-Day Threshold and 0% on Foreign Income10 min read
- Malaysia DE Rantau & Tax Residency: The 182-Day Threshold for Tech Professionals10 min read
- India NRI Tax Residency: The 182-Day Rule & the 120-Day Change10 min read
- Hong Kong Tax Residency: The 180/300-Day Cumulative Trap10 min read
- Day-Counting Variations by Country: Calendar, Tax-Year, Rolling & Cumulative11 min read
- Cyprus Non-Dom: The 17-Year Regime & Deemed-Domicile Rules10 min read
- China's 183-Day Rule & the 6-Year Worldwide-Income Trap10 min read
- Portugal NHR and IFICI: residency days, eligibility, and how to track them11 min read
- The UK Statutory Residence Test (SRT) explained: ties, days, and automatic tests13 min read
- Schengen 90/180 explained: rolling windows, non-EU citizens, and how to count8 min read
Frequently asked questions
Does every country use the 183-day rule?
Most do, but the period and day-counting differ. The UK uses an April–April tax year and a sufficient-ties test, Australia a July–June year, Hong Kong a cumulative two-year count, and the US a three-year weighted formula. Some countries also trigger residency on a home or center of vital interests well before 183 days.
Does a digital-nomad visa or golden visa make me a tax resident?
Not by itself. Immigration status and tax residency are separate. You generally become a tax resident by spending enough days or establishing a home, the visa just lets you stay. Always check the day-count rule, not the visa.
What happens if two countries both claim me as a resident?
If the two countries have a tax treaty, its tie-breaker decides, looking in order at your permanent home, center of vital interests, habitual abode, and nationality. Day counts feed every step.
Track all of it in one app
Tax Days runs every rule in this guide on your iPhone, a live day count across US states, federal SPT, Schengen, and 200+ countries.
