Tax residence day thresholds by country

Every verified day figure FlagSage records, with its period, counting method and source.

48 rows, rules as checked November 8, 2026
Country	Rule	Days	Period	Counting method	Source
🇦🇺 Australia	AU-RES-03 183-day test	183	Tax year	Not recorded	Source
🇧🇷 Brazil	BR-RES-02 Temporary visa: resident on completing 184 days within up to twelve months	184	Any 12 months	Not recorded	Source
🇧🇬 Bulgaria	BG-RES-02 More than 183 days in a 12-month period	183	Any 12 months	Set in official guidance	Source
🇨🇦 Canada	CA-RES-02 Deemed residence: sojourning 183 days or more in a calendar year	183	Calendar year	Any part of a day	Source
🇨🇱 Chile	CL-RES-01 More than 183 days within any twelve months	183	Any 12 months	Not recorded	Source
🇨🇴 Colombia	CO-RES-01 More than 183 calendar days in any 365 consecutive days	183	Any 12 months	Set in official guidance	Source
🇨🇷 Costa Rica	CR-RES-02 Permanent establishment of non-domiciled persons: more than 183 days in any twelve months	183	Any 12 months	Not recorded	Source
🇭🇷 Croatia	HR-RES-02 Habitual residence (uobičajeno boravište)	183	Several years	Not recorded	Source
🇨🇾 Cyprus	CY-RES-01 183-day rule	183	Tax year	Set in official guidance	Source
🇨🇾 Cyprus	CY-RES-02 60-day rule	60	Tax year	Set in official guidance	Source
🇨🇿 Czechia	CZ-RES-02 Habitual stay of at least 183 days in a calendar year	183	Calendar year	Any part of a day	Source
🇪🇪 Estonia	EE-RES-02 183 days over 12 consecutive calendar months	183	Any 12 months	Any part of a day	Source
🇬🇪 Georgia	GE-RES-01 183 days in any continuous 12-month period	183	Any 12 months	Any part of a day	Source
🇬🇷 Greece	GR-RES-02 Continuous presence of more than 183 days	183	See source	Not recorded	Source
🇭🇺 Hungary	HU-RES-02 EEA nationals: 183 days in a calendar year	183	Calendar year	Set in official guidance	Source
🇮🇳 India	IN-RES-01 182-day test	182	Tax year	Not recorded	Source
🇮🇳 India	IN-RES-02 60-day plus 365-day test	60	Several years	Not recorded	Source
🇮🇳 India	IN-RES-03 120-day variant for visiting citizens and persons of Indian origin	120	Several years	Not recorded	Source
🇮🇳 India	IN-RES-05 Not ordinarily resident (NOR)	729	Several years	Not recorded	Source
🇮🇪 Ireland	IE-RES-01 183 days in one tax year	183	Tax year	Any part of a day	Source
🇮🇪 Ireland	IE-RES-02 280 days across two tax years	280	Several years	Any part of a day	Source
🇮🇱 Israel	IL-RES-02 183-day presumption	183	Tax year	Any part of a day	Source
🇮🇱 Israel	IL-RES-03 30-day and 425-day presumption	425	Several years	Any part of a day	Source
🇮🇹 Italy	IT-RES-01 Physical presence for most of the tax period	183	Calendar year	Any part of a day	Source
🇮🇹 Italy	IT-RES-03 Enrolment in the resident population registry	183	Calendar year	Not recorded	Source
🇲🇾 Malaysia	MY-RES-01 182 days in the basis year	182	Calendar year	Any part of a day	Source
🇲🇾 Malaysia	MY-RES-02 Under 182 days linked to an adjacent 182-day period	182	Several years	Any part of a day	Source
🇲🇾 Malaysia	MY-RES-03 90 days plus prior years	90	Several years	Any part of a day	Source
🇳🇿 New Zealand	NZ-RES-01 183-day rule	183	Any 12 months	Any part of a day	Source
🇳🇿 New Zealand	NZ-RES-03 325-day rule for ceasing residence	325	Any 12 months	Any part of a day	Source
🇳🇿 New Zealand	NZ-RES-04 Non-resident visitor rule	275	See source	Not recorded	Source
🇵🇦 Panama	PA-RES-02 Permanent establishment of foreign-domiciled persons: 183-day thresholds	183	Any 12 months	Not recorded	Source
🇵🇱 Poland	PL-RES-02 More than 183 days in the tax year	183	Tax year	Any part of a day	Source
🇵🇹 Portugal	PT-RES-01 More than 183 days in any 12-month period	183	Any 12 months	Set in official guidance	Source
🇸🇬 Singapore	SG-RES-02 183-day test for foreigners	183	Calendar year	Set in official guidance	Source
🇸🇬 Singapore	SG-RES-03 Two-year administrative concession	183	Several years	Set in official guidance	Source
🇿🇦 South Africa	ZA-RES-02 Physical presence test	915	Several years	Any part of a day	Source
🇿🇦 South Africa	ZA-RES-03 330-day rule for ceasing residence	330	See source	Set in official guidance	Source
🇪🇸 Spain	ES-RES-01 More than 183 days in the calendar year	183	Calendar year	Set in official guidance	Source
🇨🇭 Switzerland	CH-RES-02 Tax stay with gainful activity: 30 days	30	See source	Not recorded	Source
🇨🇭 Switzerland	CH-RES-03 Tax stay without gainful activity: 90 days	90	See source	Not recorded	Source
🇹🇭 Thailand	TH-RES-01 180-day residence test	180	Calendar year	Not recorded	Source
🇹🇭 Thailand	TH-RES-02 Foreign income brought into Thailand (Por. 161/2566)	180	Calendar year	Not recorded	Source
🇦🇪 United Arab Emirates	AE-RES-01 183-day physical presence test	183	Any 12 months	Any part of a day	Source
🇦🇪 United Arab Emirates	AE-RES-02 90-day test with status and link	90	Any 12 months	Any part of a day	Source
🇬🇧 United Kingdom	GB-RES-02 Statutory Residence Test: automatic UK tests	183	Tax year	Present at midnight	Source
🇺🇸 United States	US-RES-03 Substantial presence test: 31 days and a weighted 183-day count	183	Several years	Any part of a day	Source
🇺🇾 Uruguay	UY-RES-01 More than 183 days in the calendar year	183	Calendar year	Not recorded	Source

Built from the same country records as the tools. Download the open data as JSON. Not professionally reviewed.

Countries covered: 40 countries
Sources: Linked in each row
Tax year: Current rules as checked
Review: Not professionally reviewed
Sources checked November 8, 2026