FlagSageReference tables
The country records as sortable reference tables, and the open data behind them.
Every table is built from the same rule records used by the country pages and the tools, so they always agree. The full rule set is also published as open JSON.
Tax residence day thresholds by country
Every verified day figure FlagSage records, with its period, counting method and source.
48 rowsTax years by country
When each country's tax year starts and ends. A calendar-year day count may not match a country's own period.
40 rowsForeign asset and reporting duties by country
Reporting duties recorded for each country, such as foreign account or asset forms. Check whether each applies to you.
48 rowsResidence test types by country
Which kinds of tests each country uses, so you can see where days alone are never enough.
40 rowsCompare countries
Tax basis, tax year, main day figure and test types for every country in one table.
OpenOpen data (JSON)
The full rule set, version 2026-11-08.59a49c4d, with sources and check dates. Free to read and quote with a link back.
Download- Countries covered
- 40 countries
- Sources
- 272 sources
- Tax year
- Current rules as checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026