Referência254 regras de residência fiscal,
254 regras de residência fiscal,
em uma só referência.
Pesquise em 51 estados dos EUA, 202 países e 1 região. Todos os limites, todos os tipos de período, com links para guias detalhados.
Lista completa
Busque por nome, código ou regra. Filtre por tipo. Ordene por limite.
Showing 254 of 254 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Afghanistan | AF | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Alabama | US-AL | Day Count | 214 days | Calendar year (Jan 1 – Dec 31) |
| Alaska | US-AK | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Albania | AL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Algeria | DZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Andorra | AD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Angola | AO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Antigua and Barbuda | AG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Argentina | AR | Day Count | 183 days / 365 | Rolling window |
| Arizona | US-AZ | Day Count | 274 days | Calendar year (Jan 1 – Dec 31) |
| Arkansas | US-AR | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Armenia | AM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Australia | AU | Facts & Circumstances | 183 days | Calendar year (Jan 1 – Dec 31) |
| Austria | AT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Azerbaijan | AZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bahamas | BS | Day Count | 90 days | Calendar year (Jan 1 – Dec 31) |
| Bahrain | BH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bangladesh | BD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Barbados | BB | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Belarus | BY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Belgium | BE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Belize | BZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Benin | BJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bermuda | BM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bolivia | BO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bosnia and Herzegovina | BA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Botswana | BW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Brazil | BR | Day Count | 183 days / 365 | Rolling window |
| British Virgin Islands | VG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Brunei | BN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bulgaria | BG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Burkina Faso | BF | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Burundi | BI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| California | US-CA | Day Count | 274 days | Calendar year (Jan 1 – Dec 31) |
| Cambodia | KH | Day Count | 182 days | Calendar year (Jan 1 – Dec 31) |
| Cameroon | CM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Canada | CA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cape Verde | CV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cayman Islands | KY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Central African Republic | CF | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Chad | TD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Chile | CL | Day Count | 183 days / 365 | Rolling window |
| China | CN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Colombia | CO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Colorado | US-CO | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Comoros | KM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Connecticut | US-CT | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Costa Rica | CR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Croatia | HR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cuba | CU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cyprus | CY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Czech Republic | CZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Delaware | US-DE | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Democratic Republic of the Congo | CD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Denmark | DK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| District of Columbia | US-DC | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Djibouti | DJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Dominica | DM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Dominican Republic | DO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ecuador | EC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Egypt | EG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| El Salvador | SV | Day Count | 200 days | Calendar year (Jan 1 – Dec 31) |
| Equatorial Guinea | GQ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Eritrea | ER | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Estonia | EE | Day Count | 183 days / 365 | Rolling window |
| Eswatini | SZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ethiopia | ET | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Fiji | FJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Finland | FI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Florida | US-FL | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| France | FR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Gabon | GA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Gambia | GM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Georgia | US-GA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Georgia | GE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Germany | DE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ghana | GH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Greece | GR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Grenada | GD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Guatemala | GT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Guinea | GN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Guinea-Bissau | GW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Guyana | GY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Haiti | HT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Hawaii | US-HI | Day Count | 200 days | Calendar year (Jan 1 – Dec 31) |
| Honduras | HN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Hong Kong | HK | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| Hungary | HU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iceland | IS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Idaho | US-ID | Days + Abode | 270 days | Calendar year (Jan 1 – Dec 31) |
| Illinois | US-IL | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| India | IN | Day Count | 182 days | Calendar year (Jan 1 – Dec 31) |
| Indiana | US-IN | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Indonesia | ID | Day Count | 183 days / 365 | Rolling window |
| Iowa | US-IA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iran | IR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iraq | IQ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ireland | IE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Israel | IL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Italy | IT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ivory Coast | CI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Jamaica | JM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Japan | JP | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Jordan | JO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kansas | US-KS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kazakhstan | KZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kentucky | US-KY | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kenya | KE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kiribati | KI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kosovo | XK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kuwait | KW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kyrgyzstan | KG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Laos | LA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Latvia | LV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Lebanon | LB | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Lesotho | LS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Liberia | LR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Libya | LY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Liechtenstein | LI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Lithuania | LT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Louisiana | US-LA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Luxembourg | LU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Macau | MO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Madagascar | MG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Maine | US-ME | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Malawi | MW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Malaysia | MY | Day Count | 182 days | Calendar year (Jan 1 – Dec 31) |
| Maldives | MV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mali | ML | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Malta | MT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Marshall Islands | MH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Maryland | US-MD | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Massachusetts | US-MA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mauritania | MR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mauritius | MU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mexico | MX | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Michigan | US-MI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Micronesia | FM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Minnesota | US-MN | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mississippi | US-MS | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Missouri | US-MO | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Moldova | MD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Monaco | MC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mongolia | MN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Montana | US-MT | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Montenegro | ME | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Morocco | MA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mozambique | MZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Myanmar | MM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Namibia | NA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nauru | NR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nebraska | US-NE | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nepal | NP | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Netherlands | NL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nevada | US-NV | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| New Hampshire | US-NH | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| New Jersey | US-NJ | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| New Mexico | US-NM | Day Count | 185 days | Calendar year (Jan 1 – Dec 31) |
| New York | US-NY | Days + Abode | 184 days | Calendar year (Jan 1 – Dec 31) |
| New Zealand | NZ | Day Count | 183 days / 365 | Rolling window |
| Nicaragua | NI | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| Niger | NE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nigeria | NG | Day Count | 183 days / 365 | Rolling window |
| North Carolina | US-NC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| North Dakota | US-ND | Days + Abode | 210 days | Calendar year (Jan 1 – Dec 31) |
| North Korea | KP | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| North Macedonia | MK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Norway | NO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ohio | US-OH | Days + Abode | 213 days | Calendar year (Jan 1 – Dec 31) |
| Oklahoma | US-OK | Day Count | 214 days | Calendar year (Jan 1 – Dec 31) |
| Oman | OM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Oregon | US-OR | Days + Abode | 200 days | Calendar year (Jan 1 – Dec 31) |
| Pakistan | PK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Palau | PW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Palestine | PS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Panama | PA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Papua New Guinea | PG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Paraguay | PY | Day Count | 120 days | Calendar year (Jan 1 – Dec 31) |
| Pennsylvania | US-PA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Peru | PE | Day Count | 183 days / 365 | Rolling window |
| Philippines | PH | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| Poland | PL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Portugal | PT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Puerto Rico | PR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Qatar | QA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Republic of the Congo | CG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Rhode Island | US-RI | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Romania | RO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Russia | RU | Day Count | 183 days / 365 | Rolling window |
| Rwanda | RW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Saint Kitts and Nevis | KN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Saint Lucia | LC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Saint Vincent and the Grenadines | VC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Samoa | WS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| San Marino | SM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sao Tome and Principe | ST | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Saudi Arabia | SA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Schengen Area | SCHENGEN | Rolling Window | 90 days / 180 | Rolling window |
| Senegal | SN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Serbia | RS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Seychelles | SC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sierra Leone | SL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Singapore | SG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Slovakia | SK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Slovenia | SI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Solomon Islands | SB | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Somalia | SO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Africa | ZA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Carolina | US-SC | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| South Dakota | US-SD | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| South Korea | KR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Sudan | SS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Spain | ES | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sri Lanka | LK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sudan | SD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Suriname | SR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sweden | SE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Switzerland | CH | Day Count | 90 days | Calendar year (Jan 1 – Dec 31) |
| Syria | SY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Taiwan | TW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tajikistan | TJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tanzania | TZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tennessee | US-TN | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Texas | US-TX | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Thailand | TH | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| Timor-Leste | TL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Togo | TG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tonga | TO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Trinidad and Tobago | TT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tunisia | TN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Turkey | TR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Turkmenistan | TM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tuvalu | TV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| UAE | AE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Uganda | UG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ukraine | UA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| United Kingdom | GB | Statutory Residence Test | 183 days | Tax year (UK: Apr 6 – Apr 5) |
| United States (Federal) | US | Substantial Presence | 183 days | Calendar year (Jan 1 – Dec 31) |
| Uruguay | UY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| US Virgin Islands | VI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Utah | US-UT | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Uzbekistan | UZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Vanuatu | VU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Venezuela | VE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Vermont | US-VT | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Vietnam | VN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Virginia | US-VA | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Washington | US-WA | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| West Virginia | US-WV | Days + Abode | 183 days | Calendar year (Jan 1 – Dec 31) |
| Wisconsin | US-WI | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Wyoming | US-WY | Facts & Circumstances | No fixed threshold | Calendar year (Jan 1 – Dec 31) |
| Yemen | YE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Zambia | ZM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Zimbabwe | ZW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
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