Tax residency rules by country
How many days before a country treats you as a tax resident? The day count — often around 183 days — is the part you can actually calculate, and it’s what Yuravia tracks. But it is rarely the only test: a home, your family or your economic ties can make you resident too, and a few countries have no day rule at all. Pick a country for its real tests, threshold and official source.
Start with a rule type
All countries(75)
Albania183 days
Andorra183 days
Argentina365 days
Armenia183 days
Australia183 days
Austria183 days
BahamasNo income tax
BahrainNo income tax
BelgiumHome / ties
BermudaNo income tax
Brazil183 days
British Virgin IslandsNo income tax
BruneiNo income tax
Bulgaria183 days
Cambodia182 days
Canada183 days
Cayman IslandsNo income tax
Chile183 days
Colombia183 days
Costa Rica183 days
Croatia183 days
Cyprus183 days
Czechia183 days
Denmark183 days
Estonia183 days
Finland183 days
France183 days
Georgia183 days
Germany183 days
Greece183 days
Hong Kong180 days
Hungary183 days
India182 days
Indonesia183 days
Ireland183 days
Israel183 days
Italy183 days
Japan365 days
Kazakhstan183 days
KuwaitNo income tax
Luxembourg183 days
Malaysia182 days
Maldives183 days
Malta183 days
Mauritius183 days
MexicoHome / ties
MonacoNo income tax
Montenegro183 days
NetherlandsHome / ties
New Zealand183 days
North Macedonia183 days
Norway183 days
Panama183 days
ParaguayTerritorial
Philippines180 days
Poland183 days
Portugal183 days
QatarNo income tax
Romania183 days
Saudi ArabiaNo income tax
Serbia183 days
Singapore183 days
South Africa91 days
South Korea183 days
Spain183 days
Sweden183 days
Switzerland30 days
Taiwan183 days
Thailand180 days
Turkey183 days
United Arab EmiratesNo income tax
United Kingdom183 days
United States183 days
Uruguay183 days
Vietnam183 days
Get the whole thing as a dataset
Every country’s day-count threshold, counting window and official source — free to download as CSV or JSON, and cite.
How tax residency actually works
Most countries tax their residents on worldwide income, so one question decides a large part of your tax bill: which country counts you as resident? Almost every country answers it with more than one test, and you only have to meet one of them. We split those tests into the part a tracker can compute and the part it can’t.
The day count is the part we can calculate
The famous “183-day rule” is really a family of day-count tests: 183 days in some countries, 180 or 182 in others, a rolling 12-month window elsewhere, and the US Substantial Presence Test, which weights three years at once. The number and the window change from country to country — which is exactly why a single “half the year” heuristic gets people caught. This is the one test we track for you, and every country page shows the exact threshold and window.
The tests a day count can’t see
Staying under the threshold is necessary, not sufficient. A permanent home available to you, your family’s location, the centre of your economic or vital interests, your domicile, even your nationality or immigration status can each make you resident on far fewer days — and a few countries (France, the Netherlands, Belgium, Mexico) have no statutory day count at all. We list these “other ways” on every country page and say plainly that no day-counter can measure them.
Why every page cites an official source
Tax rules change and bad summaries spread, so we build each page from the national tax authority or the statute itself, name that source, and stamp the date a human last checked it. When official and secondary sources disagree, the official text wins. See how we research and review these rules.
Frequently asked questions
How many days make you a tax resident?
Most countries treat you as a tax resident once you spend 183 days or more there in a tax year — but it is not universal. Some use 180 or 182 days, a rolling 12-month window, a multi-year combined test, or a weighted lookback like the US Substantial Presence Test. Each country page here shows the exact threshold and the official source.
Is the day count the only thing that matters?
No. Day count is a proxy. Countries can also claim you through a permanent home, your family, or your centre of vital interests, often on far fewer days. Staying under a threshold is necessary but not sufficient — and two countries can claim you at once.
How accurate are these thresholds?
Each rule is summarised from the country’s own tax authority and carries the date it was last checked. Thresholds and tests do change, so we link the primary source on every page and recommend confirming before you rely on it.
Can two countries treat me as a tax resident at the same time?
Yes. Each country sets its residency tests independently, so being resident in two at once is common. When it happens, a double-tax treaty usually has a tie-breaker — permanent home, then centre of vital interests, then habitual abode, then nationality — that assigns you to one. We track your days everywhere precisely because more than one country can claim you.
Do the free calculators track the non-day tests too?
No. The calculators and alerts handle the day count — the part we can compute from your trips. The home, family, economic-centre and domicile tests can’t be measured by counting days, so we document them on each country page rather than pretend to track them. Treat the day count as your early-warning line, not a clean bill of health.
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