Tax Residency Tests
When each country starts treating you as a tax resident — the primary test, the day threshold, and how the days are counted.
Click a column header to sort.
| Country ↕ | Primary test ↕ | Day threshold ↕ | How days are counted | Authority |
|---|---|---|---|---|
| United States | Composite | 183 | Weighted: current year full + prior 1/3 + year before 1/6 | irs.gov |
| United Kingdom | Composite | 183 | Statutory Residence Test (SRT): automatic tests + ties tests | gov.uk |
| Canada | Facts and circumstances | 183 | Residential ties primary; 183-day "sojourner" deemed test secondary | canada.ca |
| Australia | Composite | 183 | Resident if any of 4 tests passes: resides, domicile, 183-day, superannuation | ato.gov.au |
| Germany | Composite | 183 | Wohnsitz (domicile) OR habitual abode (continuous 6-month presence) | gesetze-im-internet.de |
| France | Composite | 183 | Any one of 4 tests makes you resident: family, principal stay, professional activity, economic centre | impots.gouv.fr |
| Japan | Composite | No day-count test | Domicile OR continuous abode 1 year + 5-of-10 rule splits permanent / non-permanent (183 days is a treaty short-stay rule, not this test) | nta.go.jp |
| China | Composite | 183 | Domicile or 183 days + 6-year rule for foreign income exemption | chinatax.gov.cn |
| Singapore | Day count | 183 | ≥183 days in year, OR 2-year continuous ≥183 with ≥1 day in each | iras.gov.sg |
| Hong Kong | Domicile | No day-count test | No residency-based tax; salaries tax only on HK-source income | ird.gov.hk |
| United Arab Emirates | Composite | 183 | 90 days + UAE work/residency visa, OR 183 days alone | tax.gov.ae |
| Switzerland | Day count | 30 | 30 days with work activity OR 90 days without work | estv.admin.ch |
| Italy | Composite | 183 | Registered residence, 183 days, OR vital interests centre | agenziaentrate.gov.it |
| Spain | Composite | 183 | More than 183 days in the calendar year, OR main economic interests, OR spouse/minor children in Spain | boe.es |
| Portugal | Composite | 183 | More than 183 days in any 12-month period starting or ending in the year, OR a home held as habitual residence | info.portaldasfinancas.gov.pt |
| Thailand | Day count | 180 | More than 180 days in a calendar year | rd.go.th |
| South Korea | Composite | 183 | Domicile (jusoji) or 183-day abode (geosoji) | nts.go.kr |
| Ireland | Composite | 183 | 183 days, OR 280-day 2-yr aggregate with ≥30 days current year | revenue.ie |
| New Zealand | Composite | 183 | More than 183 days in any 12-month period OR a permanent place of abode | ird.govt.nz |
Sources: official government registries and tax authorities. Verify before binding decisions.
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