FlagSageSources and coverage register
Every residence rule FlagSage records, with its source, effective period, check date, review status and next review.
Short answer
FlagSage records 128 residence rules across 40 countries, drawn from 272 distinct sources. None has been professionally reviewed yet. Each is due for a fresh source check within six months.
Coverage
| Area | Status |
|---|---|
| Countries with rule records | 40 |
| Residence rules recorded | 128 |
| Tax year checked | 2026, against guidance current on November 8, 2026 |
| Treaties | Not listed or interpreted |
| Professional review | None yet |
| Paid products | Residence rules guide (PDF). Evidence file and referrals not open |
Rule ledger
| Rule | Country | Rule | Source | Effective | Checked | Review | Next check |
|---|---|---|---|---|---|---|---|
| AR-RES-01 | Argentina | Argentine nationals are residents unless residence has been lost | Ley de Impuesto a las Ganancias, texto ordenado 2019 (Decreto 824/2019), artículo 116, texto actualizado | Ordered text 2019; investment-citizenship paragraphs in force from 6 March 2026 | November 8, 2026 | Not reviewed | May 8, 2027 |
| AR-RES-02 | Argentina | Foreign nationals: permanent residence or twelve months on temporary permits | Ley de Impuesto a las Ganancias, texto ordenado 2019, artículo 116, inciso b) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| AR-RES-03 | Argentina | Loss of residence: permanent residence abroad or twelve months abroad | Ley de Impuesto a las Ganancias, texto ordenado 2019, artículos 117 y 118 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| AR-RES-04 | Argentina | Double residence: home, vital interests, habitual abode, nationality | Ley de Impuesto a las Ganancias, texto ordenado 2019, artículo 122 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| AU-RES-01 | Australia | Resides test | ATO: Your tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| AU-RES-02 | Australia | Domicile test | ATO: Your tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| AU-RES-03 | Australia | 183-day test | ATO: Your tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| AU-RES-04 | Australia | Commonwealth superannuation test | ATO: Your tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| BR-RES-01 | Brazil | Permanent residence, permanent visa or employment on arrival | Perguntas e Respostas IRPF 2026, questions 114 and 128 (Receita Federal) | Law 9.718/1998, art. 12; IN SRF 208/2002, art. 2 | November 8, 2026 | Not reviewed | May 8, 2027 |
| BR-RES-02 | Brazil | Temporary visa: resident on completing 184 days within up to twelve months | Perguntas e Respostas IRPF 2026, questions 114 and 115 (Receita Federal) | Law 9.718/1998, art. 12; IN SRF 208/2002, arts. 2 and 3 | November 8, 2026 | Not reviewed | May 8, 2027 |
| BR-RES-03 | Brazil | Leaving Brazil: exit communication or twelve consecutive months abroad | Perguntas e Respostas IRPF 2026, questions 114 and 115 (Receita Federal) | IN SRF 208/2002, arts. 3, 11 and 11-A | November 8, 2026 | Not reviewed | May 8, 2027 |
| BG-RES-01 | Bulgaria | Permanent address in Bulgaria | Местни и чужди лица - Национална агенция за приходите | Personal Income Taxes Act, Article 4 | November 8, 2026 | Not reviewed | May 8, 2027 |
| BG-RES-02 | Bulgaria | More than 183 days in a 12-month period | Местни и чужди лица - Национална агенция за приходите | Personal Income Taxes Act, Article 4 | November 8, 2026 | Not reviewed | May 8, 2027 |
| BG-RES-03 | Bulgaria | Centre of vital interests in Bulgaria | Bulgaria - Information on Residency for tax purposes (OECD AEOI portal) | Personal Income Taxes Act, Article 4 | November 8, 2026 | Not reviewed | May 8, 2027 |
| CA-RES-01 | Canada | Factual residence: significant and secondary residential ties | Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CA-RES-02 | Canada | Deemed residence: sojourning 183 days or more in a calendar year | Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status (paragraphs 1.32 and 1.33) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CA-RES-03 | Canada | Treaty tie-breaker and deemed non-residence under subsection 250(5) | Income Tax Folio S5-F1-C1, Determining an Individual's Residence Status (paragraphs 1.37, 1.46 and 1.54) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CL-RES-01 | Chile | More than 183 days within any twelve months | Código Tributario (Decreto Ley 830), artículo 8, número 8 (LeyChile) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CL-RES-02 | Chile | Domicile kept while abroad: principal seat of business in Chile | Ley sobre Impuesto a la Renta (Decreto Ley 824), artículos 3 y 4 (LeyChile) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CL-RES-03 | Chile | First three years for foreign nationals: Chilean-source income only | Ley sobre Impuesto a la Renta (Decreto Ley 824), artículo 3 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CO-RES-01 | Colombia | More than 183 calendar days in any 365 consecutive days | Estatuto Tributario, artículo 10 (modificado por la Ley 1607 de 2012), Normograma DIAN | Article 10 as amended by Law 1607 of 2012 | November 8, 2026 | Not reviewed | May 8, 2027 |
| CO-RES-02 | Colombia | Colombian nationals: family, income, assets and proof of foreign residence | Estatuto Tributario, artículo 10, numeral 3 y parágrafo | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CO-RES-03 | Colombia | Exception for nationals whose income or assets are mainly in their domicile country | Estatuto Tributario, artículo 10, parágrafo adicionado por la Ley 1739 de 2014 | Law 1739 of 2014 | November 8, 2026 | Not reviewed | May 8, 2027 |
| CR-RES-01 | Costa Rica | Domiciled status of individuals set at the close of each fiscal period | Ley 7092, Ley del Impuesto sobre la Renta, artículos 1 y 2 (versión vigente, SCIJ/Sinalevi) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CR-RES-02 | Costa Rica | Permanent establishment of non-domiciled persons: more than 183 days in any twelve months | Ley 7092, Ley del Impuesto sobre la Renta, artículo 2 (reformado por la Ley 10381 de 2023) | Law 10381 of 14 September 2023 | November 8, 2026 | Not reviewed | May 8, 2027 |
| HR-RES-01 | Croatia | Domicile through a dwelling (prebivalište) | Prebivalište/uobičajeno boravište za porezne svrhe - Porezna uprava | General Tax Act and Income Tax Act, as described by the Tax Administration | November 8, 2026 | Not reviewed | May 8, 2027 |
| HR-RES-02 | Croatia | Habitual residence (uobičajeno boravište) | Prebivalište/uobičajeno boravište za porezne svrhe - Porezna uprava | General Tax Act, as described by the Tax Administration | November 8, 2026 | Not reviewed | May 8, 2027 |
| HR-RES-03 | Croatia | Croatian civil servants without domicile in Croatia | Općenito o dohotku - Porezna uprava | Income Tax Act, Article 3 | November 8, 2026 | Not reviewed | May 8, 2027 |
| CY-RES-01 | Cyprus | 183-day rule | Tax Residency/Domicility - Tax Department - Gov.cy | Income Tax Law N. 118(I)/2002, Article 2 | November 8, 2026 | Not reviewed | May 8, 2027 |
| CY-RES-02 | Cyprus | 60-day rule | Tax Residency/Domicility - Tax Department - Gov.cy | Conditions as listed on the Tax Department page checked 2026-11-08 | November 8, 2026 | Not reviewed | May 8, 2027 |
| CY-RES-03 | Cyprus | Domicile for Special Defence Contribution | Tax Residency/Domicility - Tax Department - Gov.cy | Special Defence Contribution Law N. 117(I)/2002, as amended | November 8, 2026 | Not reviewed | May 8, 2027 |
| CZ-RES-01 | Czechia | Domicile (bydliště) in Czechia | Informace k určování daňové rezidence fyzických osob (Generální finanční ředitelství, č. j. 39105/26/7100-20113-010370) | Income Taxes Act No. 586/1992, § 2(2) and § 2(4) | November 8, 2026 | Not reviewed | May 8, 2027 |
| CZ-RES-02 | Czechia | Habitual stay of at least 183 days in a calendar year | Informace k určování daňové rezidence fyzických osob (Generální finanční ředitelství, č. j. 39105/26/7100-20113-010370) | Income Taxes Act No. 586/1992, § 2(4) | November 8, 2026 | Not reviewed | May 8, 2027 |
| CZ-RES-03 | Czechia | Stays only for study or medical treatment | Informace k určování daňové rezidence fyzických osob (Generální finanční ředitelství, č. j. 39105/26/7100-20113-010370) | Income Taxes Act No. 586/1992, § 2(3) | November 8, 2026 | Not reviewed | May 8, 2027 |
| EE-RES-01 | Estonia | Place of residence in Estonia | Determining residency - Estonian Tax and Customs Board | Income Tax Act § 6(1) | November 8, 2026 | Not reviewed | May 8, 2027 |
| EE-RES-02 | Estonia | 183 days over 12 consecutive calendar months | Determining residency - Estonian Tax and Customs Board | Income Tax Act § 6(1) | November 8, 2026 | Not reviewed | May 8, 2027 |
| EE-RES-03 | Estonia | Tax treaty residence takes priority | Estonia - Information on residency for tax purposes (OECD AEOI portal) | Income Tax Act § 6 | November 8, 2026 | Not reviewed | May 8, 2027 |
| FR-RES-01 | France | Home (foyer) or principal place of stay | IR - Champ d'application et territorialité - Personnes imposables et domicile fiscal (BOI-IR-CHAMP-10) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| FR-RES-02 | France | Professional activity in France | Article 4 B - Code général des impôts | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| FR-RES-03 | France | Centre of economic interests | IR - Champ d'application et territorialité - Personnes imposables et domicile fiscal (BOI-IR-CHAMP-10) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| GE-RES-01 | Georgia | 183 days in any continuous 12-month period | Tax Code of Georgia (English translation, Legislative Herald of Georgia) | Tax Code of Georgia, Article 34; check the current consolidated version | November 8, 2026 | Not reviewed | May 8, 2027 |
| GE-RES-02 | Georgia | High net worth individual residency status | Georgia - Information on Residency for tax purposes (OECD AEOI portal) | Joint Order No. 991-No. 250 of 31 December 2010 of the Ministers of Finance and Justice, as described in the OECD sheet | November 8, 2026 | Not reviewed | May 8, 2027 |
| GE-RES-03 | Georgia | Georgian citizens with no residence elsewhere | Tax Code of Georgia (English translation, Legislative Herald of Georgia) | Tax Code of Georgia, Article 34 | November 8, 2026 | Not reviewed | May 8, 2027 |
| DE-RES-01 | Germany | Residence (Wohnsitz) under §8 AO | § 8 AO Wohnsitz | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| DE-RES-02 | Germany | Habitual abode (gewöhnlicher Aufenthalt) under §9 AO | § 9 AO Gewöhnlicher Aufenthalt | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| DE-RES-03 | Germany | Extended unlimited liability for German public employees abroad | § 1 EStG Steuerpflicht | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| GR-RES-01 | Greece | Residence, usual abode or centre of vital interests | Greece - Information on residency for tax purposes (OECD AEOI portal) | Income Tax Code, Law 4172/2013, Article 4(1) | November 8, 2026 | Not reviewed | May 8, 2027 |
| GR-RES-02 | Greece | Continuous presence of more than 183 days | Greece - Information on residency for tax purposes (OECD AEOI portal) | Income Tax Code, Law 4172/2013, Article 4(2) | November 8, 2026 | Not reviewed | May 8, 2027 |
| GR-RES-03 | Greece | Greek officials serving abroad | Greece - Information on residency for tax purposes (OECD AEOI portal) | Income Tax Code, Law 4172/2013, Article 4(1) | November 8, 2026 | Not reviewed | May 8, 2027 |
| HU-RES-01 | Hungary | Hungarian citizens | Magánszemélyek külföldről származó jövedelme (NAV információs füzet, közzétéve 2025. 02. 11.) | Act CXVII of 1995 on Personal Income Tax, Section 3(2) | November 8, 2026 | Not reviewed | May 8, 2027 |
| HU-RES-02 | Hungary | EEA nationals: 183 days in a calendar year | Hungary - Information on Residency for tax purposes (OECD AEOI portal) | Act CXVII of 1995 on Personal Income Tax, Section 3(2) | November 8, 2026 | Not reviewed | May 8, 2027 |
| HU-RES-03 | Hungary | Third-country nationals with long-term residence status, and stateless persons | Magánszemélyek külföldről származó jövedelme (NAV információs füzet, közzétéve 2025. 02. 11.) | Act CXVII of 1995 on Personal Income Tax, Section 3(2) | November 8, 2026 | Not reviewed | May 8, 2027 |
| HU-RES-04 | Hungary | Others: permanent home, centre of vital interests, habitual residence | Magánszemélyek külföldről származó jövedelme (NAV információs füzet, közzétéve 2025. 02. 11.) | Act CXVII of 1995 on Personal Income Tax, Section 3(2) | November 8, 2026 | Not reviewed | May 8, 2027 |
| IN-RES-01 | India | 182-day test | Income Tax Department: Non Resident FAQs | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IN-RES-02 | India | 60-day plus 365-day test | Income Tax Department: Non Resident FAQs | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IN-RES-03 | India | 120-day variant for visiting citizens and persons of Indian origin | Income Tax Department: Non Resident FAQs; Residential Status in India | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IN-RES-04 | India | Deemed resident citizen | Income Tax Department: Non Resident FAQs | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IN-RES-05 | India | Not ordinarily resident (NOR) | Income Tax Department: Non Resident FAQs | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IE-RES-01 | Ireland | 183 days in one tax year | How to know if you are resident for tax purposes | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IE-RES-02 | Ireland | 280 days across two tax years | How to know if you are resident for tax purposes | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IE-RES-03 | Ireland | Ordinary residence and domicile | How to know if you are ordinarily resident for tax purposes | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IL-RES-01 | Israel | Center of life test | Israel: Information on residency for tax purposes (Israel Tax Authority submission to the OECD, quoting the Income Tax Ordinance definition of resident) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IL-RES-02 | Israel | 183-day presumption | Israel: Information on residency for tax purposes (Israel Tax Authority submission to the OECD) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IL-RES-03 | Israel | 30-day and 425-day presumption | Israel: Information on residency for tax purposes (Israel Tax Authority submission to the OECD) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| IT-RES-01 | Italy | Physical presence for most of the tax period | Circular No. 20/E of 4 November 2024 (courtesy translation) | Tax periods from 2024 | November 8, 2026 | Not reviewed | May 8, 2027 |
| IT-RES-02 | Italy | Civil-law residence or domicile | Circular No. 20/E of 4 November 2024 (courtesy translation) | Tax periods from 2024 | November 8, 2026 | Not reviewed | May 8, 2027 |
| IT-RES-03 | Italy | Enrolment in the resident population registry | Circular No. 20/E of 4 November 2024 (courtesy translation) | Tax periods from 2024 | November 8, 2026 | Not reviewed | May 8, 2027 |
| IT-RES-04 | Italy | Italian citizens moving to a privileged tax regime | Circular No. 20/E of 4 November 2024 (courtesy translation) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| JP-RES-01 | Japan | Domicile (jusho): base of living | NTA: 2025 Income Tax and Special Income Tax for Reconstruction Guide, Taxpayers and the scope of taxable income | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| JP-RES-02 | Japan | Residence (kyosho) for one year or more | NTA: 2025 Income Tax Guide, Classification for residential status | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| JP-RES-03 | Japan | Presumptions of domicile and temporary absence | NTA: 2025 Income Tax Guide, Judgment (presumption) of the presence of a domicile | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| JP-RES-04 | Japan | Non-permanent resident | NTA: 2025 Income Tax Guide, Scope of taxable income | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MY-RES-01 | Malaysia | 182 days in the basis year | LHDN Public Ruling No. 11/2017: Residence Status of Individuals, paragraph 6.1 (section 7(1)(a)) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MY-RES-02 | Malaysia | Under 182 days linked to an adjacent 182-day period | LHDN Public Ruling No. 11/2017, paragraph 6.2 (section 7(1)(b)) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MY-RES-03 | Malaysia | 90 days plus prior years | LHDN Public Ruling No. 11/2017, paragraph 6.3 (section 7(1)(c)) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MY-RES-04 | Malaysia | Resident in the following year and three preceding years | LHDN Public Ruling No. 11/2017, paragraph 6.4 (section 7(1)(d)) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MT-RES-01 | Malta | Residing in Malta | Income Tax Act (Cap. 123), article 2 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MT-RES-02 | Malta | Ordinary residence and domicile set the scope of tax | Income Tax Act (Cap. 123), article 4(1) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MT-RES-03 | Malta | Temporary residents | Income Tax Act (Cap. 123), article 13 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| MX-RES-01 | Mexico | Home in Mexico (casa habitación) and centre of vital interests | Reglamento del Código Fiscal de la Federación, artículo 5 (DOF 2 April 2014) | Regulation published 2 April 2014 | November 8, 2026 | Not reviewed | May 8, 2027 |
| MX-RES-02 | Mexico | Treaty tie-breaker when two countries treat a person as resident | Convenio Panamá–México para evitar la doble imposición, artículo 4 (Ley 24 de 31 de marzo de 2010, Panamá) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| NL-RES-01 | Netherlands | Residence judged on the circumstances | Am I emigrating if I am moving abroad? | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| NL-RES-02 | Netherlands | Return within one year | Wet inkomstenbelasting 2001, artikel 2.2 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| NL-RES-03 | Netherlands | Dutch nationals posted abroad by the State | Wet inkomstenbelasting 2001, artikel 2.2 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| NZ-RES-01 | New Zealand | 183-day rule | Inland Revenue IR292: New Zealand tax residence (April 2026) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| NZ-RES-02 | New Zealand | Permanent place of abode | Inland Revenue IR292: New Zealand tax residence (April 2026) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| NZ-RES-03 | New Zealand | 325-day rule for ceasing residence | Inland Revenue IR292: New Zealand tax residence (April 2026) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| NZ-RES-04 | New Zealand | Non-resident visitor rule | Inland Revenue IR292: New Zealand tax residence (April 2026) | Arrivals on or after 1 April 2026 | November 8, 2026 | Not reviewed | May 8, 2027 |
| PA-RES-01 | Panama | Treaty residence and tie-breaker | Convenio Panamá–México para evitar la doble imposición, artículo 4 (Ley 24 de 31 de marzo de 2010) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| PA-RES-02 | Panama | Permanent establishment of foreign-domiciled persons: 183-day thresholds | Ley 526 de 28 de mayo de 2026, artículo 3 (Gaceta Oficial 30534-B) | From the 2027 fiscal period | November 8, 2026 | Not reviewed | May 8, 2027 |
| PL-RES-01 | Poland | Centre of vital interests in Poland | Objaśnienia podatkowe z dnia 29 kwietnia 2021 r.: Rezydencja podatkowa oraz zakres obowiązku podatkowego osób fizycznych w Polsce | Personal Income Tax Act of 26 July 1991, Article 3(1a); guidance of 29 April 2021 | November 8, 2026 | Not reviewed | May 8, 2027 |
| PL-RES-02 | Poland | More than 183 days in the tax year | Objaśnienia podatkowe z dnia 29 kwietnia 2021 r.: Rezydencja podatkowa oraz zakres obowiązku podatkowego osób fizycznych w Polsce | Personal Income Tax Act of 26 July 1991, Article 3(1a); guidance of 29 April 2021 | November 8, 2026 | Not reviewed | May 8, 2027 |
| PL-RES-03 | Poland | Tax treaties apply alongside domestic rules | Poland - Information on residency for tax purposes (OECD AEOI portal) | Personal Income Tax Act, Articles 3(1a) and 4a | November 8, 2026 | Not reviewed | May 8, 2027 |
| PT-RES-01 | Portugal | More than 183 days in any 12-month period | Artigo 16.º Residência (Código do IRS) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| PT-RES-02 | Portugal | Home kept as a habitual residence | Artigo 16.º Residência (Código do IRS) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| SG-RES-01 | Singapore | Citizens and permanent residents who normally reside | IRAS: Working out my tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| SG-RES-02 | Singapore | 183-day test for foreigners | IRAS: Working out my tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| SG-RES-03 | Singapore | Two-year administrative concession | IRAS: Working out my tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| SG-RES-04 | Singapore | Three-year administrative concession | IRAS: Working out my tax residency | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ZA-RES-01 | South Africa | Ordinarily resident test | SARS: Taxation in South Africa 2026 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ZA-RES-02 | South Africa | Physical presence test | SARS Interpretation Note 4 (Issue 5, 3 August 2018): Resident: definition in relation to a natural person, physical presence test | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ZA-RES-03 | South Africa | 330-day rule for ceasing residence | SARS Interpretation Note 4 (Issue 5) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ZA-RES-04 | South Africa | Treaty exclusion | SARS: Taxation in South Africa 2026 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ES-RES-01 | Spain | More than 183 days in the calendar year | Residencia habitual en territorio español (Manual práctico IRPF 2025) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ES-RES-02 | Spain | Main base of activities or economic interests | Residencia habitual en territorio español (Manual práctico IRPF 2025) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ES-RES-03 | Spain | Family presumption | Residencia habitual en territorio español (Manual práctico IRPF 2025) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| ES-RES-04 | Spain | Spanish nationals moving to a non-cooperative jurisdiction | Persona física residente en España | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CH-RES-01 | Switzerland | Tax domicile: intention to remain permanently | Bundesgesetz über die direkte Bundessteuer (DBG), Art. 3 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CH-RES-02 | Switzerland | Tax stay with gainful activity: 30 days | Bundesgesetz über die direkte Bundessteuer (DBG), Art. 3 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| CH-RES-03 | Switzerland | Tax stay without gainful activity: 90 days | Bundesgesetz über die direkte Bundessteuer (DBG), Art. 3 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| TH-RES-01 | Thailand | 180-day residence test | Q&A on personal income tax under section 41 paragraph 2 of the Revenue Code (Revenue Department, Legal Affairs Division, Thai) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| TH-RES-02 | Thailand | Foreign income brought into Thailand (Por. 161/2566) | Revenue Department Order No. Por. 161/2566 on tax under section 41 paragraph 2 of the Revenue Code, as amended by Por. 162/2566 (Thai) | Income brought into Thailand from 1 January 2024 | November 8, 2026 | Not reviewed | May 8, 2027 |
| TR-RES-01 | Türkiye | Domicile in Türkiye | GİB özelge 62030549-120[65-2014/590]-92674 (9 November 2015) | Income Tax Law No. 193, Articles 3 and 4 | November 8, 2026 | Not reviewed | May 8, 2027 |
| TR-RES-02 | Türkiye | Continuous stay of more than six months in a calendar year | Türkiye - Information on residency for tax purposes (OECD AEOI portal) | Income Tax Law No. 193, Article 4 | November 8, 2026 | Not reviewed | May 8, 2027 |
| TR-RES-03 | Türkiye | Foreigners not treated as settled despite a long stay | Türkiye - Information on residency for tax purposes (OECD AEOI portal) | Income Tax Law No. 193, Article 5 | November 8, 2026 | Not reviewed | May 8, 2027 |
| AE-RES-01 | United Arab Emirates | 183-day physical presence test | Cabinet Decision No. 85 of 2022 on Determination of Tax Residency (unofficial translation), Article 4(2) | 1 March 2023 | November 8, 2026 | Not reviewed | May 8, 2027 |
| AE-RES-02 | United Arab Emirates | 90-day test with status and link | Cabinet Decision No. 85 of 2022, Article 4(3); Ministerial Decision No. 27 of 2023, Articles 3 and 5 | 1 March 2023 | November 8, 2026 | Not reviewed | May 8, 2027 |
| AE-RES-03 | United Arab Emirates | Usual place of residence and centre of interests | Ministerial Decision No. 27 of 2023 on Implementation of Certain Provisions of Cabinet Decision No. 85 of 2022, Article 2 | 1 March 2023 | November 8, 2026 | Not reviewed | May 8, 2027 |
| GB-RES-01 | United Kingdom | Statutory Residence Test: automatic overseas tests | RDR3: Statutory Residence Test (SRT) notes | Tax years from 6 April 2013 | November 8, 2026 | Not reviewed | May 8, 2027 |
| GB-RES-02 | United Kingdom | Statutory Residence Test: automatic UK tests | RFIG20710 - Statutory Residence Test (SRT): Days spent in the UK: Meaning of a day spent in the UK | Tax years from 6 April 2013 | November 8, 2026 | Not reviewed | May 8, 2027 |
| GB-RES-03 | United Kingdom | Statutory Residence Test: sufficient ties test | RDR3: Statutory Residence Test (SRT) notes | Tax years from 6 April 2013 | November 8, 2026 | Not reviewed | May 8, 2027 |
| US-RES-01 | United States | Citizenship-based taxation: citizens and resident aliens abroad | IRS: U.S. citizens and resident aliens abroad | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| US-RES-02 | United States | Green card test | IRS: U.S. tax residency – Green card test | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| US-RES-03 | United States | Substantial presence test: 31 days and a weighted 183-day count | IRS: Substantial presence test | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| US-RES-04 | United States | Closer connection exception to the substantial presence test | IRS: Closer connection exception to the substantial presence test | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| UY-RES-01 | Uruguay | More than 183 days in the calendar year | Texto Ordenado 2023 (DGI), Título 7, artículo 2 (IMPO) | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| UY-RES-02 | Uruguay | Main base of activities or economic or vital interests in Uruguay | Texto Ordenado 2023 (DGI), Título 7, artículo 2, literal B | · | November 8, 2026 | Not reviewed | May 8, 2027 |
| UY-RES-03 | Uruguay | Presumption: spouse and dependent minor children living in Uruguay | Texto Ordenado 2023 (DGI), Título 7, artículo 2 | · | November 8, 2026 | Not reviewed | May 8, 2027 |
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- Countries covered
- 40 countries
- Sources
- 272 distinct sources
- Tax year
- 2026 checked
- Review
- Not professionally reviewed
Sources checked November 8, 2026