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Tax-residency day-count rules: the dataset
The day-count residency rule for every jurisdiction Yuravia monitors — the threshold, the counting window, the tax authority and a link to its official source — in one machine-readable table. Free to download and reference. It's the same data behind every country page, each checked by a human against the primary source.
75 jurisdictions · 60 with a statutory day-count test · last reviewed 2026-06-26
| Country | Threshold | Counting window | Residency basis | Authority | Source | Reviewed |
|---|---|---|---|---|---|---|
 Albania | 183 days | Calendar year | Statutory day-count test | General Directorate of Taxes (Drejtoria e Përgjithshme e Tatimeve), Albania | Official ↗ | 2026-06-26 |
 Andorra | 183 days | Calendar year | Statutory day-count test | Govern d’Andorra — Departament de Tributs i Fronteres | Official ↗ | 2026-05-27 |
 Argentina | 365 days | Any rolling 12-month window | Statutory day-count test | Administración Federal de Ingresos Públicos (AFIP/ARCA) | Official ↗ | 2026-05-27 |
 Armenia | 183 days | Calendar year | Statutory day-count test | Tax Code of the Republic of Armenia (State Revenue Committee / ARLIS official legal database), Article 25(1) and Article 13(4); corroborated by PwC Worldwide Tax Summaries | Official ↗ | 2026-06-26 |
 Australia | 183 days | Offset fiscal year | Statutory day-count test | Australian Taxation Office | Official ↗ | 2026-05-27 |
 Austria | 183 days | Any rolling 12-month window | Statutory day-count test | Bundesministerium für Finanzen (BMF) | Official ↗ | 2026-05-27 |
 Bahamas | — | — | No personal income tax | Department of Inland Revenue, Ministry of Finance, The Bahamas | Official ↗ | 2026-06-26 |
 Bahrain | — | — | No personal income tax | National Bureau for Revenue (NBR) — no personal income tax; the Foreign Tax Relations Directorate issues residency certificates only | Official ↗ | 2026-06-26 |
 Belgium | 183 days | Calendar year | No statutory day test — residency by home / centre of ties (day count is a practical flag only) | SPF Finances / FOD Financiën | Official ↗ | 2026-05-27 |
 Bermuda | — | — | No personal income tax | Government of Bermuda — Office of the Tax Commissioner (no personal income tax) | Official ↗ | 2026-06-26 |
 Brazil | 183 days | Any rolling 12-month window | Statutory day-count test | Receita Federal do Brasil | Official ↗ | 2026-05-27 |
 British Virgin Islands | — | — | No personal income tax | Government of the Virgin Islands — Inland Revenue Department (income tax rate set to zero since 2005; payroll tax only) | Official ↗ | 2026-06-26 |
 Brunei | — | — | No personal income tax | Ministry of Finance and Economy, Brunei Darussalam — Revenue Division (no personal income tax; the Income Tax Act charges companies only) | Official ↗ | 2026-06-26 |
 Bulgaria | 183 days | Any rolling 12-month window | Statutory day-count test | National Revenue Agency (NRA) of Bulgaria | Official ↗ | 2026-06-26 |
 Cambodia | 182 days | Calendar year | Statutory day-count test | General Department of Taxation (GDT), Ministry of Economy and Finance — Law on Taxation, Article 3 | Official ↗ | 2026-06-26 |
 Canada | 183 days | Calendar year | Statutory day-count test | Canada Revenue Agency | Official ↗ | 2025-09-01 |
 Cayman Islands | — | — | No personal income tax | Cayman Islands Government — no personal income tax is levied; the Department for International Tax Cooperation handles only CRS/FATCA exchange | Official ↗ | 2026-06-26 |
 Chile | 183 days | Any rolling 12-month window | Statutory day-count test | Servicio de Impuestos Internos (SII) | Official ↗ | 2026-05-27 |
 Colombia | 183 days | Any rolling 12-month window | Statutory day-count test | Dirección de Impuestos y Aduanas Nacionales (DIAN) | Official ↗ | 2026-05-27 |
 Costa Rica | 183 days | Calendar year | Statutory day-count test | Dirección General de Tributación (Ministerio de Hacienda) | Official ↗ | 2026-05-27 |
 Croatia | 183 days | Calendar year | Statutory day-count test | Ministry of Finance — Tax Administration (Porezna uprava) | Official ↗ | 2026-06-26 |
 Cyprus | 183 days | Calendar year | Statutory day-count test | Tax Department (Cyprus) | Official ↗ | 2025-09-01 |
 Czechia | 183 days | Calendar year | Statutory day-count test | Finanční správa České republiky | Official ↗ | 2026-05-27 |
 Denmark | 183 days | Any rolling 12-month window | Statutory day-count test | Skattestyrelsen (SKAT) | Official ↗ | 2026-05-27 |
 Estonia | 183 days | Any rolling 12-month window | Statutory day-count test | Estonian Tax and Customs Board (EMTA) | Official ↗ | 2026-05-27 |
 Finland | 183 days | Any rolling 12-month window | Statutory day-count test | Verohallinto (Vero) | Official ↗ | 2026-05-27 |
 France | 183 days | Calendar year | Statutory day-count test | Direction générale des Finances publiques (DGFiP) | Official ↗ | 2026-06-26 |
 Georgia | 183 days | Any rolling 12-month window | Statutory day-count test | Revenue Service of Georgia | Official ↗ | 2026-05-27 |
 Germany | 183 days | Any rolling 12-month window | Statutory day-count test | Bundeszentralamt für Steuern | Official ↗ | 2025-09-01 |
 Greece | 183 days | Any rolling 12-month window | Statutory day-count test | Independent Authority for Public Revenue (AADE) | Official ↗ | 2026-05-27 |
 Hong Kong | 180 days | Offset fiscal year | Statutory day-count test | Inland Revenue Department (Hong Kong) | Official ↗ | 2026-05-27 |
 Hungary | 183 days | Calendar year | Statutory day-count test | NAV (Nemzeti Adó- és Vámhivatal / National Tax and Customs Administration of Hungary); rule per Act CXVII of 1995 on Personal Income Tax, as summarized by PwC Worldwide Tax Summaries | Official ↗ | 2026-06-26 |
 India | 182 days | Offset fiscal year | Statutory day-count test | Income Tax Department, Government of India | Official ↗ | 2026-05-27 |
 Indonesia | 183 days | Any rolling 12-month window | Statutory day-count test | Directorate General of Taxes (Direktorat Jenderal Pajak, DGT), Ministry of Finance of the Republic of Indonesia | Official ↗ | 2026-06-26 |
 Ireland | 183 days | Calendar year | Statutory day-count test | Revenue Commissioners | Official ↗ | 2025-09-01 |
 Israel | 183 days | Calendar year | Statutory day-count test | Israel Tax Authority (רשות המסים) | Official ↗ | 2026-05-27 |
 Italy | 183 days | Calendar year | Statutory day-count test | Agenzia delle Entrate | Official ↗ | 2025-09-01 |
 Japan | 365 days | Any rolling 12-month window | Statutory day-count test | National Tax Agency (国税庁) | Official ↗ | 2026-06-26 |
 Kazakhstan | 183 days | Any rolling 12-month window | Statutory day-count test | PwC Worldwide Tax Summaries (citing Kazakhstan Tax Code); corroborated by Baker McKenzie, EY Kazakhstan, Moore Kazakhstan | Official ↗ | 2026-06-26 |
 Kuwait | — | — | No personal income tax | Kuwait Tax Authority, Ministry of Finance — Kuwait tax law does not define an individual tax residence (no personal income tax) | Official ↗ | 2026-06-26 |
 Luxembourg | 183 days | Any rolling 12-month window | Statutory day-count test | Administration des Contributions Directes (ACD) | Official ↗ | 2026-05-27 |
 Malaysia | 182 days | Calendar year | Statutory day-count test | Lembaga Hasil Dalam Negeri | Official ↗ | 2025-09-01 |
 Maldives | 183 days | Any rolling 12-month window | Statutory day-count test | Maldives Inland Revenue Authority (MIRA) — Income Tax Act (Law No. 25/2019) | Official ↗ | 2026-06-26 |
 Malta | 183 days | Calendar year | Statutory day-count test | Office of the Commissioner for Revenue (Malta) | Official ↗ | 2025-09-01 |
 Mauritius | 183 days | Offset fiscal year | Statutory day-count test | Mauritius Revenue Authority (MRA) | Official ↗ | 2026-05-27 |
 Mexico | 183 days | Calendar year | No statutory day test — residency by home / centre of ties (day count is a practical flag only) | Servicio de Administración Tributaria (SAT) | Official ↗ | 2026-05-27 |
 Monaco | — | — | No personal income tax | Government of Monaco — Direction des Services Fiscaux (no personal income tax since the 1869 Sovereign Ordinance) | Official ↗ | 2026-06-26 |
 Montenegro | 183 days | Calendar year | Statutory day-count test | Poreska uprava Crne Gore (Tax Administration of Montenegro / Ministry of Finance) | Official ↗ | 2026-06-26 |
 Netherlands | 183 days | Calendar year | No statutory day test — residency by home / centre of ties (day count is a practical flag only) | Belastingdienst | Official ↗ | 2025-09-01 |
 New Zealand | 183 days | Any rolling 12-month window | Statutory day-count test | Inland Revenue (Te Tari Taake) | Official ↗ | 2026-05-27 |
 North Macedonia | 183 days | Any rolling 12-month window | Statutory day-count test | PwC Tax Summaries (North Macedonia – Individual: Residence), citing the Macedonian Personal Income Tax Law | Official ↗ | 2026-06-26 |
 Norway | 183 days | Any rolling 12-month window | Statutory day-count test | Skatteetaten (Norwegian Tax Administration) | Official ↗ | 2026-05-27 |
 Panama | 183 days | Calendar year | Statutory day-count test | Dirección General de Ingresos (DGI Panamá) | Official ↗ | 2026-05-27 |
 Paraguay | — | — | Territorial — no day-count residency rule | Dirección Nacional de Ingresos Tributarios (DNIT) — IRP under Ley N° 6380/2019 | Official ↗ | 2026-06-26 |
 Philippines | 180 days | Calendar year | Statutory day-count test | Bureau of Internal Revenue (BIR) — National Internal Revenue Code (NIRC) of 1997, as amended, Sec. 25 | Official ↗ | 2026-06-26 |
 Poland | 183 days | Calendar year | Statutory day-count test | Krajowa Administracja Skarbowa (KAS) | Official ↗ | 2026-05-27 |
 Portugal | 183 days | Any rolling 12-month window | Statutory day-count test | Autoridade Tributária e Aduaneira | Official ↗ | 2025-09-01 |
 Qatar | — | — | No personal income tax | General Tax Authority (GTA) — Dhareeba portal; no personal income tax on individuals | Official ↗ | 2026-06-26 |
 Romania | 183 days | Any rolling 12-month window | Statutory day-count test | National Agency for Fiscal Administration (ANAF / Agenția Națională de Administrare Fiscală) | Official ↗ | 2026-06-26 |
 Saudi Arabia | — | — | No personal income tax | Zakat, Tax and Customs Authority (ZATCA) — no personal income tax on individual salaries (Zakat, corporate tax and WHT are separate) | Official ↗ | 2026-06-26 |
 Serbia | 183 days | Any rolling 12-month window | Statutory day-count test | Poreska uprava (Serbian Tax Administration), Law on Personal Income Tax, Art. 7 | Official ↗ | 2026-06-26 |
 Singapore | 183 days | Calendar year | Statutory day-count test | Inland Revenue Authority of Singapore | Official ↗ | 2025-09-01 |
 South Africa | 91 days | Offset fiscal year | Statutory day-count test | South African Revenue Service (SARS) | Official ↗ | 2026-05-27 |
 South Korea | 183 days | Calendar year | Statutory day-count test | National Tax Service (국세청) | Official ↗ | 2026-05-27 |
 Spain | 183 days | Calendar year | Statutory day-count test | Agencia Tributaria | Official ↗ | 2025-09-01 |
 Sweden | 183 days | Any rolling 12-month window | Statutory day-count test | Skatteverket | Official ↗ | 2026-05-27 |
 Switzerland | 30 days | Any rolling 12-month window | Statutory day-count test | Eidgenössische Steuerverwaltung | Official ↗ | 2025-09-01 |
 Taiwan | 183 days | Calendar year | Statutory day-count test | National Taxation Bureau, Ministry of Finance (R.O.C.) | Official ↗ | 2026-05-27 |
 Thailand | 180 days | Calendar year | Statutory day-count test | Revenue Department (Thailand) | Official ↗ | 2025-09-01 |
 Turkey | 183 days | Calendar year | Statutory day-count test | Gelir İdaresi Başkanlığı (Revenue Administration) | Official ↗ | 2026-05-27 |
 United Arab Emirates | — | — | No personal income tax | UAE Ministry of Economy / Federal Tax Authority — no federal personal income tax | Official ↗ | 2026-06-26 |
 United Kingdom | 183 days | UK tax year (6 Apr – 5 Apr) | Statutory day-count test | HM Revenue & Customs (HMRC) | Official ↗ | 2025-09-01 |
 United States | 183 days | Weighted 3-year lookback | Statutory day-count test | Internal Revenue Service (IRS) | Official ↗ | 2025-09-01 |
 Uruguay | 183 days | Calendar year | Statutory day-count test | Dirección General Impositiva (DGI) | Official ↗ | 2026-05-27 |
 Vietnam | 183 days | Any rolling 12-month window | Statutory day-count test | General Department of Taxation (Tổng cục Thuế), Ministry of Finance of Vietnam | Official ↗ | 2026-06-26 |
How to cite this dataset
Free to reference and republish with attribution to Yuravia and a link back to this page. Each row links to the jurisdiction's own tax authority — please attribute those primary sources too.
Suggested: “Tax-residency day-count rules, Yuravia (https://www.yuravia.com/tax-residency/data), last reviewed 2026-06-26.”
What's in each row
The day-count test is the part a tracker can compute. The dataset also flags where a country has no statutory day test (residency turns on a home or your centre of ties) — read each country page for the non-day tests a day count can't measure.
Not tax advice. This dataset summarises each country's day-count rule from its tax authority as a starting point. Real residency depends on far more — permanent home, family, economic ties, treaty tie-breakers — and thresholds change. Always confirm against the official source or a qualified adviser before relying on it.
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