The 183-day rule, country by country

What is the 183-day rule?

Many countries treat you as tax resident if you spend about half the year there: 183 days or more in some, more than 183 days in others. But each country sets its own test. The period, the way a day is counted and the number of days all differ, and some countries use other numbers.

Does spending fewer than 183 days make me non-resident?

No. Fewer days only means the day test is not met. Most countries can also make you resident because of a permanent home, your family or the centre of your economic interests. You can be resident in two countries at once. A tax treaty then decides, in this order: permanent home, centre of vital interests, habitual abode, nationality.

An example: 190 days in Spain

You arrived in Spain on 10 Jan 2026 and left on 18 Jul 2026, with no other trips: 190 days in 2026, the day you arrived and the day you left both counted. Spain's test is more than 183 days in the calendar year. 190 days: more than 183, so the day test makes you resident in Spain. The day test is met: you are tax resident in Spain for that year, whatever your other ties.

Is the 183-day rule the same in every country?

No. The US weights three years of days, the UK uses 16 to 182 days together with your ties, Switzerland 30 or 90 days of continuous stay, India 182, Thailand 180 and South Africa 91. Spain, Portugal, Cyprus, Malta and New Zealand need more than 183, so 184 is the first day that counts. France and Germany have no fixed count of days.

What is the 183-day rule in tax treaties?

Tax treaties based on the OECD Model use 183 days for a different question. Under article 15, salary for work in another country is taxed only in your country of residence if you are there for not more than 183 days in any 12-month period that starts or ends in the tax year, your employer is not resident there, and no permanent establishment there bears the pay.

How do I count my days?

List every stay with the day you arrived and the day you left, including earlier years. The calculator above applies each country's own counting rule and period. Keep evidence such as boarding passes and passport stamps: the tax authority can ask you to prove your days.

Albania: 183 days in the calendar tax year, with an artist exception

• Income Tax Law 29/2023, articles 6 and 8, uses 183 days or more in a calendar tax year. Arrival and departure count as separate presence days.
• From 2026, Law 81/2025 makes a non-Albanian artist nonresident for 24 months after their first entry, regardless of days or other domestic residence routes.
• A permanent home, habitual abode, Albanian official posted abroad, activity location, or centre of vital interests can also establish residence.
• The tax authority's certificate page says over 183 days, but its resident page and the current law say 183 or more. The law controls the boundary.

The 24-month artist exception needs citizenship, profession and first-entry facts. Other residence routes and treaties need separate review.

Albania tax rates

Algeria: Tax domicile under Direct Taxes Code article 3; no general numeric day test verified

• The official gazette text of Direct Taxes Code article 3 treats a qualifying home, main place of stay, centre of main interests or salaried or self-employed professional activity in Algeria as tax domicile routes. A tenant's qualifying lease must run continuously for at least one year.
• Article 3 also covers Algerian state agents working abroad who are not subject there to personal tax on all income. It gives no general 183-day presence threshold or day-count period.
• The DGI lists a 2026 consolidated Direct Taxes Code, and the 2026 finance law does not amend article 3. The 2026 code PDF was unavailable at review, so the current wording and any intervening amendments need confirmation.
• The DGI's separate 183-day rule for experts of foreign enterprises concerns filing obligations. It does not establish personal income-tax residence.

Check housing and lease terms, main stay, main interests, professional activity, qualifying state service abroad, and any treaty. Algeria can tax Algerian-source income of a person without tax domicile there. The shown calendar-year days are for information only.

Algeria tax rates

Andorra: More than 183 days or economic interests

• More than 183 days in the calendar year, or the main centre/base of economic activities or interests. Permit presence is separate.

Economic-interest residence requires separate facts. Ninety permit days alone do not establish tax residence.

Andorra tax rates

Angola: More than 90 days in a calendar year under the current fiscal-domicile law

• General Tax Code article 37(2), as amended by Law 21/20, treats a person as resident for fiscal domicile after more than 90 days in a year, consecutive or separate.
• A home available on 31 December that suggests intended habitual occupation is a separate route.
• The 2014 text used more than 183 days. The 2020 amendment replaced it with more than 90. A new personal income tax code was approved for 2027, but the final enacted day rule is not verified here.

A habitual home, treaty status and the planned 2027 personal income tax code require separate review. This result uses the current General Tax Code fiscal-domicile rule only for 2021–2026.

Angola tax rates

Antigua and Barbuda: Income Tax Act residence definition used by Unincorporated Business Tax

• Income Tax Act section 2 makes an individual resident after at least 183 days of physical presence in the basis period. The 2016 Unincorporated Business Tax Act imports that definition for an individual's business income.
• A permanent place of abode with some presence, or a stay continuous with a qualifying adjacent year, can also establish residence.
• The 1995 amendment adds a route for a permanent resident certificate holder who is present for at least 30 days. A citizenship-by-investment passport or an immigration permit by itself does not meet this route.
• Personal income tax on employment was repealed from July 2016. The six-month temporary-purpose exclusion in Unincorporated Business Tax Act section 4(3) concerns certain foreign business income; it is not the general residence definition.

The 183-day result describes the statutory residence definition used by the remaining individual business tax. Employment income is exempt. Abode, adjacent-year continuity, and the specific permanent-resident-certificate route need separate facts.

Antigua and Barbuda tax rates

Argentina: nationality, permanent residence or 12 months with temporary authorization

• Argentine nationals are generally tax resident unless they lost that status through foreign permanent residence or 12 months continuously abroad.
• A foreign individual is resident with Argentine permanent residence, or after 12 months with temporary migration authorization. Qualifying temporary absences of up to 90 days do not interrupt the period.
• A stay without intent to reside habitually can be excepted. The separate six-month test in ARCA guidance is for personal deductions, not general tax residence.

Nationality, migration permit, intent, absences, foreign residence and the 2026 citizenship-by-investment provision need individual review.

Argentina tax rates

Armenia: 183 days in the calendar tax year

• Tax Code articles 13 and 25 use 183 or more days of actual presence in the calendar tax year. Arrival and departure each count in full, whatever the hours present.
• A centre of vital interests in Armenia or Armenian state service temporarily performed abroad is a separate residence route.
• If an individual becomes resident on any day of the tax year, article 25(5) treats the individual as resident for the whole year.

Family, home, principal work location, government service and treaty facts can establish or affect residence with fewer days.

Armenia tax rates

Australia: 183-day test

• In Australia, together or apart, for more than half the income year (1 July to 30 June): 183 days, or 184 in a 366-day year.
• Exception: your usual place of abode is outside Australia and you do not intend to take up residence in Australia.

The main test asks whether you reside in Australia, whatever your days. The domicile test and the Commonwealth superannuation test can also make you resident.

Australia tax rates

Austria: habitual abode after more than six months, or an available home

• A place of residence or habitual abode in Austria creates unlimited income-tax liability.
• A stay longer than six calendar months always creates unlimited liability, back to the start of the stay. It can cross a tax-year boundary.
• A dwelling kept and used recurrently or a stay that is clearly not temporary can create residence before six months. Short absences do not necessarily end a stay.

The travel log cannot establish an available dwelling, work-contract length, intent, short absences or treaty residence. Six calendar months is not a fixed 183-day count.

Austria tax rates

Azerbaijan: more than 182 days in the calendar year

• Current Tax Code article 13.2.5.1 treats more than 182 aggregate days actually in Azerbaijan during the calendar year as a residence route. The former rolling-12-month clause was deleted in 2002.
• When neither Azerbaijan nor any foreign state exceeds 182 days, a statutory sequence of permanent home, vital interests, habitual abode and Azerbaijani citizenship can establish residence.
• Azerbaijani state service abroad is another route. A person leaving Azerbaijan may become nonresident from the last day of presence if the following tax year is also nonresident.
• Articles 13.2.6.1–13.2.6.3 exclude certain diplomatic, consular, international-organisation, foreign-government and pure-transit presence; the official-status exclusions do not apply to business activity in Azerbaijan.

The State Tax Service's older English code PDF still shows the deleted rolling clause, and one FAQ says 'consecutive' days. The current consolidated code says aggregate days in the calendar year. Home, ties, service, departure and exception facts need review.

Azerbaijan tax rates

Bahamas: No domestic personal-income-tax day test

• The Bahamas Ministry of Finance states that The Bahamas has no domestic personal income tax regime.
• For the Bahamas–Japan tax agreement, an individual is a Bahamian resident when domiciled there and a citizen or permitted to reside. Dual residence is settled through home, vital interests, habitual abode, nationality and mutual agreement.
• A three-month presence condition in the Commercial Entities Substance Requirements Act concerns the owner of a resident-owned entity. It is not an individual personal-income-tax threshold.

A residence permit, domicile, treaty status and ownership of an entity need their own facts. Three months and 183 days are not general personal-income-tax residence lines.

Bahamas tax rates

Bahrain: No general personal-income-tax day test

• Bahrain has no general personal income tax. Its revenue authority assesses certificate of residence requests under separate guidelines.
• The Bahrain–Guernsey treaty, published in 2025, uses at least 183 days in the fiscal year for an individual. The current Bahrain–UK treaty instead uses permanent home, centre of vital interests or habitual abode, without a fixed day total.

The applicable treaty and the National Bureau for Revenue certificate decision need separate review. A Bahrain residence permit does not create a universal 183-day income-tax rule.

Bahrain tax rates

Bangladesh: 183 days, or 90 plus 365 over four prior income years

• An individual is resident after at least 183 days in the July-to-June income year.
• An individual is also resident after at least 90 days in that income year and at least 365 days in the four preceding income years combined.
• The income year generally ends on 30 June; special income periods in the Act concern businesses and companies and need separate review.

The Income-tax Act's section 2(45)(a) defines these two routes for individuals. Travel dates alone cannot resolve treaty residence or exact treatment of a partial day.

Bangladesh tax rates

Barbados: More than 182 days in the income year

• More than 182 days in the calendar income year establishes tax residence through the presence route.
• Ordinary residence can establish tax residence with fewer days. Domicile changes the scope of income tax.

Ordinary residence, domicile and treaty tie-breakers need separate facts. A residence permit alone does not decide tax residence.

Barbados tax rates

Belarus: more than 183 countable days in the calendar year, subject to article 17 exceptions

• Tax Code article 17(1) makes physical presence of more than 183 days in a calendar year a residence route. Until the current year's result is known, the previous calendar year's status applies provisionally.
• Article 17(2) also counts qualifying treatment and Belarus-law work trips abroad. It counts holidays abroad only when all such holidays total no more than 60 calendar days in the year; if they exceed 60, none of those holiday days count.
• Article 17(3) excludes specified diplomatic and international-organisation presence, visits solely for treatment or rest, and transit. Article 17(4) counts from the day after entry through departure day. Article 17(5) has treaty and Belarus citizenship or permanent-permit fallback rules.

Confirm that no recorded Belarus days fall within article 17(3)'s exclusions. Add only verified qualifying days abroad that are not already in the stay records; all foreign holiday days must be known to apply the 60-day cap. Previous-year provisional status, treaty residence, and the citizenship or permanent-permit fallback need separate facts. The Ministry's older 2020 Code file used a two-month holiday cap; current authority guidance says 60 calendar days.

Belarus tax rates

Belgium: domicile or seat of wealth, with no fixed day threshold

• A person is subject to Belgian personal income tax when their domicile or seat of wealth is in Belgium, regardless of nationality.
• Domicile is factual residence; the seat of wealth is where assets are managed. National Register entry creates a rebuttable presumption.
• A temporary absence does not necessarily move domicile. The residence test has no general 183-day threshold.

Actual home, registration, where assets are managed, family facts and a tax treaty need review. Travel days alone do not decide residence.

Belgium tax rates

Belize: Section-specific residence tests; no single general day trigger

• Income and Business Tax Act section 16(6) deems a person resident after more than 182 days in a basis year, or if domiciled in Belize, only for that section's employee deductions.
• Section 108A(3) defines a resident person after more than 183 days in the year of assessment, or if domiciled in Belize, only for the Business Tax Part.
• Neither section-specific count is a general tax-residence test.

Domicile, the applicable tax Part, basis year and treaty position need direct review.

Belize tax rates

Bermuda: No personal-income-tax residence day test

• Bermuda does not levy personal income tax on individuals, so there is no personal-income-tax residence day threshold.
• Payroll Tax is a distinct charge. Bermuda also introduced corporate income tax for covered companies; neither creates an individual 183-day residence rule.

Immigration residence, a certificate and residence under another country's law or a treaty need separate review. The number of Bermuda days alone does not decide those questions.

Bermuda tax rates

Bolivia: No general income-tax day test verified; the separate wealth tax uses more than 183 days in 12 months

• Law 1357 article 4 defines residence for the Tax on Large Fortunes as more than 183 days, continuous or separate, in a 12-month period. Article 2 says this tax applies from 2020.
• Supreme Decree 4436 article 4 has exclusions for short tourist or purpose-specific stays and foreign diplomatic or international-organisation staff. The tax is assessed on wealth held at 31 December; its residence test must not be applied to all personal income.
• The National Tax Service's current RC-IVA materials and Law 843 compendium do not establish the wealth-tax 183-day figure as a general income-tax residence threshold. Residence, domicile, income source and treaty facts need separate review.

For the tax on large fortunes, confirm the legal day count, 12-month period, 31 December wealth position and decree exclusions. For income tax, review domicile, source and treaty rules separately. Recorded days alone do not decide general tax residence.

Bolivia tax rates

Bosnia and Herzegovina: entity-specific 183-day income-tax residence routes

• Federation of Bosnia and Herzegovina Income Tax Law article 2(3) uses 183 or more days, continuous or separate, in a calendar tax period. Its residence regulation counts both arrival and departure days.
• Brčko District Income Tax Law articles 2 and 9 use 183 or more days in a calendar tax period, with separate domicile and district-budget employment routes.
• Republika Srpska Income Tax Law article 6 uses 183 or more days in a 12-month period beginning or ending in the relevant tax year, with domicile and permanent-home/vital-interests routes.
• The country's total days cannot be assigned to an entity without knowing where each stay took place. Republika Srpska and Brčko day fragments are not verified. Federation and Brčko also have cross-entity employment routes.

Confirm that every recorded Bosnia and Herzegovina stay was in the selected tax jurisdiction. For Republika Srpska or Brčko, confirm that every recorded date was a full day there before using the count as proof. Domicile, vital interests, government or cross-entity employment, tax exemptions and treaties need separate review. The Federation residence regulation's date example calls 1 January to 2 July 182 days; that conflicts with inclusive calendar arithmetic, so the statutory 183-day boundary controls.

Bosnia and Herzegovina tax rates

Botswana: 183 days in a qualifying 12-month period from July 2026

• The Income Tax Act 2026, effective 1 July 2026, uses at least 183 days in any 12-month period beginning or ending in the tax year.
• The 2026 Act counts part-days and temporary absences for business, recreation or similar purposes. A permanent home or Botswana Government posting abroad is another route.
• The new Act can limit a new or departing resident to part of the tax year, based on first and last presence and residence in adjacent years.
• For a tax year ending by 30 June 2026, the former Income Tax Act used at least 183 days in that July-to-June year, a permanent abode, and an abode or linked-year route that could count temporary absences.

BURS still hosts older annual-rule guidance and an FAQ saying more than 183 continuous days. The 2026 Act controls from July 2026. A home, temporary absences, government service and part-year dates need review.

Botswana tax rates

Brazil: 184 days in up to 12 months for temporary-visa entrants

• A person entering with a temporary visa generally becomes tax resident on the 184th day of presence, continuous or not, in up to 12 months.
• Permanent residence, a qualifying employment link, or moving back permanently can start tax residence on arrival.
• A person who leaves without a definitive-departure notice can remain resident during the first 12 consecutive months abroad.

Visa status, work, permanent home, departure filings and the authority's reset of a failed 12-month count need separate facts. The source does not specify how part-days count.

Brazil tax rates

British Virgin Islands: No verified domestic numeric individual income-tax residence test

• The Financial Services Commission says the Payroll Taxes Act, 2004 reduced personal income tax to a zero rate from 1 January 2005. The current Inland Revenue Department lists payroll and other taxes, but not personal income tax, among the taxes it collects.
• The Attorney General's index as at 1 January 2026 still lists the Income Tax Ordinance (Cap. 206) and its 2020 amendment. The available International Tax Authority Cap. 206 PDF contains subsidiary employment rules and treaties; it refers to the principal Ordinance's section 2 residence definition but does not publish that definition.
• A BVI treaty order uses ordinary residence in its residence article. Its 183-day limit is in the separate employment-income article and is not a domestic individual tax-residence trigger.
• The Government's work permit rules concern permission to work. They do not supply an income-tax residence threshold.

Ordinary residence under the Ordinance, any treaty claim, immigration status and payroll tax need their own facts. The published official materials reviewed here do not support a numeric domestic residence result from travel dates alone.

British Virgin Islands tax rates

Brunei: No personal-income-tax residence day test

• Brunei's government investment agency states that Brunei has no personal income tax. Its corporate income tax and investment incentives are distinct.
• A residence permit or residence under another country's tax law cannot be inferred from a generic 183-day stay in Brunei.

Immigration permission, foreign tax residence and treaty or certificate claims need separate review. A Brunei passport or physical stay alone does not settle foreign tax residence.

Brunei tax rates

Bulgaria: more than 183 days in any 12 months

• More than 183 days in any 12-month period makes a person resident for the year in which the count passes 183.
• A permanent address, centre of vital interests or Bulgarian state assignment abroad can also make a person resident.
• A stay solely for study or medical treatment is excluded. A permanent address alone does not make a person resident if their vital interests are abroad.

The published tax-authority overview says 'during the year', while the published Income Tax Act says 'any 12-month period'. The calculator follows the Act and shows this conflict for review.

Bulgaria tax rates

Cambodia: more than 182 days in any 12-month period ending in the current tax year, or a Cambodian home

• The General Department of Taxation lists Law on Taxation NS/RKM/0523/004 of 16 May 2023 as valid. Article 5(1)(a) uses domicile, principal place of abode, or more than 182 days in any 12-month period ending in the current tax year.
• The General Department lists Prakas 575 on Tax on Salary, dated 19 September 2024, as valid. Its residence criteria continue the home and rolling-presence routes. The GDT's English tax-on-salary explanation states the more-than-182-day rolling rule.
• A GDT certificate form describes the 12-month period of the year of assessment. The older 1997 law's calendar-year wording is superseded by the 2023 law; it must not replace the rolling window. A current English official rule for partial arrival and departure days was not verified.

Domicile or a principal place of abode can establish residence without 183 days. A date-only stay may include partial arrival or departure days; confirm 183 full days before a positive day-only result. Tax treaties and the effect of a nonstandard approved tax year need separate review.

Cambodia tax rates

Cameroon: Fact-based personal-income-tax domicile; no fixed day threshold

• The 2026 General Tax Code article 25 treats a home or principal place of stay in Cameroon as tax domicile; it gives no fixed number of days for that condition.
• Non-accessory professional activity in Cameroon, or the centre of economic interests there, can also establish tax domicile.
• Cameroonian civil servants or state employees working abroad qualify when they are not subject to tax in the foreign country.
• A person domiciled outside Cameroon can still owe personal income tax on Cameroon-source gains. The France–Cameroon treaty's 183-day employment condition is not the domestic residence definition.

Home, principal stay, work, economic interests, untaxed state service abroad and treaty facts need review. Recorded days alone do not decide tax domicile.

Cameroon tax rates

Canada: sojourning 183 days

• If you are not otherwise resident, sojourning in Canada for 183 days or more in the year makes you a deemed resident for the whole year.
• A commuter who goes home every night is not sojourning.

Most residents are factual residents: significant residential ties such as a home, a spouse or partner, or dependants in Canada make you resident whatever your days.

Canada tax rates

Cayman Islands: No personal-income-tax residence day test

• The Cayman Islands Government states that the islands levy no income tax on individuals or companies.
• Immigration law provides separate residence and employment rights certificates. The 2026 reform changes those immigration categories but does not create a personal-income-tax day threshold.

Immigration status, residence under a foreign tax law, and any certificate or treaty claim need separate review. Travel days do not create Cayman personal income tax.

Cayman Islands tax rates

Chile: more than 183 days in any 12 months

• More than 183 days of physical presence, continuous or not, in any 12 consecutive months establishes residence from day 184.
• Arrival and departure days count. Days only in transit between two foreign points do not count.
• Residence can end after 184 days outside Chile within 12 months; domicile can continue separately.

A declared intention to stay can establish tax domicile from first entry. Older SII investor pages still state the pre-2020 six-month/two-year rule; the current tax code and 2021 circular control.

Chile tax rates

China: 183 complete days in the calendar year

• A person domiciled in China is resident. Without domicile, at least 183 complete days in the calendar year establish residence.
• A day with less than 24 hours of presence does not count. With date-only travel records, arrival and departure days are omitted unless exact times prove a full day.
• The six-year rule affects tax on some foreign-source income; it does not change the 183-day residence threshold.

Domicile depends on registration, family and economic interests. The tax authority's older CRS document says 'more than 183', but the Income Tax Act says '183 or more'.

China tax rates

Colombia: more than 183 days in any 365 consecutive days

• More than 183 days, continuous or not, in any 365 consecutive calendar days establishes tax residence.
• If the qualifying stay spans two tax years, residence starts in the second tax year.
• Colombian nationals can meet separate family, income, asset or diplomatic-service tests with fewer days.

Nationality-based tests and treaty residence need facts that the travel log does not hold.

Colombia tax rates

Costa Rica: more than 183 days in the tax period with a foreign-residence exception

• More than 183 days in the tax period, continuous or not, meet the domestic residence day route. Arrival and departure days count.
• Sporadic absences can count unless a foreign tax-residence certificate is provided.
• Official guidance accepts a foreign tax-residence certificate to preserve nonresident status in a specific context even above the day threshold; this outcome needs individual review.

The tax year for annual income tax is January to December; a nonannual tax can use the preceding 12 months. Other domicile routes and foreign-certificate facts are not in the travel log.

Costa Rica tax rates

Côte d'Ivoire: Habitual residence under General Tax Code article 237; no general fixed-day test verified

• The DGI describes individual income-tax residence as habitual residence in Côte d'Ivoire. Qualifying housing, the main place of stay without housing, and certain employees paid by an Ivorian employer during leave abroad can meet that condition.
• The DGI's 2025 tax table still identifies article 237 as the general income-tax provision. The 2026 fiscal annex does not identify a change to residence in its contents. The linked 2026 code's article pages were unavailable at review, so current statutory wording needs confirmation.
• A DGI service note's 183-day period concerns taxation of income from services under tax treaties. It is not a general personal income-tax residence trigger.

Review the home or main-stay facts, any salary paid during leave abroad, and any treaty. Income from Côte d'Ivoire can be taxable even without residence. Recorded days alone do not decide residence.

Côte d'Ivoire tax rates

Croatia: 183-day dwelling or habitual-abode conditions in one or two calendar years

• A taxpayer has a domicile where they own or possess a dwelling continuously for at least 183 days in one or two calendar years; actual use of the dwelling is not required.
• Habitual abode can arise from a permanent or connected stay of at least 183 days in one or two calendar years; short interruptions do not necessarily end it.
• Income-tax residence follows domicile or habitual abode; Croatian state-service employment can be a separate route.

A travel log cannot prove dwelling access, whether a stay is connected, temporary interruptions, family location or treaty residence. The 183-day dwelling test is not a physical-presence rule.

Croatia tax rates

Curaçao: Residence from personal circumstances; no fixed day threshold

• The Curaçao Ministry of Finance says a natural person is tax resident if the person has a permanent residence or residence in Curaçao.
• The Ministry assesses facts including where the person spends most time, where partner and family live, work, insurance, doctor, associations and children's schooling. It gives no automatic 183-day rule.
• The tax authority says a person living in Curaçao with income is a domestic income-taxpayer. A customs 183-day rule for normal residence is a different test and is not used here.

Home, family and other personal ties require review; a travel log by itself cannot establish Curaçao tax residence.

Curaçao tax rates

Cyprus: 183-day and 60-day rules

• More than 183 days in the tax year (the calendar year), or
• the 60-day rule, if all of these apply: at least 60 days in Cyprus; not more than 183 days in any other single country; a business, a job or an office with a person resident in Cyprus at some time in the year, not ended in that year; and a permanent home in Cyprus, owned or rented.
• From 1 January 2026 the 60-day rule no longer requires that you are not tax resident in another country.

Cyprus has no other test for individuals. Domicile is a separate question that decides the special defence contribution on dividends and interest.

Cyprus tax rates

Czech Republic: 183 days in the calendar year

• At least 183 days in the calendar year, in one stay or several, establishes habitual presence.
• A permanent home available for long-term use is an alternative route.

An applicable treaty can resolve dual residence using home, vital interests, habitual abode and nationality.

Czech Republic tax rates

Denmark: home or six-month continuous stay

• Moving into an available Danish home can start full tax liability. A continuous stay of more than six months can also establish it from the first day.
• Short holidays abroad may not interrupt the six-month stay. A home used only for holiday visits has separate three-month and 180-in-12-month safeguards, provided no work is done.

The tax authority's page says both '6 months consecutively' and 'exceeds 6 months'. The boundary needs an individual ruling. Employment and an available home can change the result with fewer days.

Denmark tax rates

Dominica: 183 days in the basis period for a year of assessment

• Income Tax Act section 2 uses at least 183 days of physical presence in the basis period for a year of assessment.
• Section 11 normally makes that basis period the preceding calendar year. A person carrying on business can use an approved different 12-month accounting period. Recorded calendar days alone then cannot decide the 183-day route.
• A place of abode with some presence, or a stay continuous with a qualifying adjacent basis period, can also establish residence.

Abode, continuity with an adjacent basis period, and an approved business accounting period need separate facts. Citizenship by investment does not establish income-tax residence.

Dominica tax rates

Dominican Republic: More than 182 days in the fiscal year

• More than 182 days, continuous or separate, in the fiscal year establishes the presence route under Tax Code article 12.
• A 2024 tax-authority opinion also recognizes registered economic activity as another residence route.
• The authority's certificate checklist says more than 182 days, but a 2026 help answer says at least 182 for the certificate. That certificate discrepancy does not change the statutory day rule.

Registered economic activity and treaty residence need separate review. An official certificate answer conflicts with the statute at exactly 182 days.

Dominican Republic tax rates

DR Congo: 183 days staying there in any 12 months, or a home, non-accessory work or qualifying state service

• Law 23/053 of 30 November 2023, article 60(3), treats a person as habitually resident after at least 183 days staying in DR Congo, continuous or separate, in a 12-month period. Article 153 brings the law into force on 1 January 2026.
• Article 60 also covers a permanent home or main place of stay, professional activity unless merely accessory, and a DR Congo state official abroad who is not subject there to personal income tax.
• The law does not define how partial arrival and departure days count or which tax year receives a rolling period that crosses year-end. This calculator confirms the day route only with 183 legal days inside calendar 2026; a cross-year-only period needs review.
• The DGI still links its 2023 Tax Code under the new IRPP page. That former code's article 62 used home, family, activity and wealth administration without this statutory 183-day route. Law 23/053 article 60 governs the new IRPP from 2026.
• The enacted 2026 Finance Law and August 2026 rectifying law amend other provisions of Law 23/053; neither reviewed text amends article 60. This result is bounded to 2026 while later changes need review.

A permanent home or main stay, non-accessory professional activity, or qualifying state service can establish habitual residence with fewer recorded days. Treaty rules and Congolese-source income can apply independently of residence.

DR Congo tax rates

Ecuador: 183-day fiscal-year and cross-year routes

• At least 183 counted days in the same fiscal year establishes residence.
• At least 183 days in a 12-month period spanning two tax years can also establish residence, unless foreign tax residence and the centre of economic interests abroad are proved.
• An absence of up to eight consecutive days can count as continued presence. Economic interests and close family ties are separate residence routes.

The travel log cannot identify qualifying short absences, foreign tax residence, economic interests, family ties or the optional five-year temporary tax regime. Same-day entry and exit needs individual review.

Ecuador tax rates

Egypt: more than 183 days in 12 months, permanent domicile, or Egyptian state-paid duties abroad

• Egyptian Tax Authority Income Tax Law 91/2005 article 2(2) treats more than 183 continuous or interrupted days in any 12 months as residence. Exactly 183 days are below this route; 184 confirmed days meet it.
• Article 2(1) gives a permanent-domicile route. Executive Regulation 991/2005 article 3 describes a home occupied for most of the year whether owned or rented, or a commercial or professional workplace. Article 2(3) covers an Egyptian national doing job duties abroad and paid by an Egyptian treasury.
• The Tax Authority's 2026 Law 151 amends other articles of Law 91/2005. Its published correction also does not amend article 2. The original law took effect after its 9 June 2005 publication, with transition rules for 2005; this calculator keeps 2005 and earlier conditional. No official rule for partial arrival and departure days was verified.

A qualifying permanent domicile or Egyptian state-paid duties abroad can make a person resident without 184 days. Confirm that recorded dates are full days before a positive day-only result. Tax treaties and the 2005 transition need separate review.

Egypt tax rates

El Salvador: More than 200 consecutive days in a calendar year

• Tax Code article 53(a) treats a natural person as domiciled for tax purposes after more than 200 consecutive days in El Salvador within a calendar year.
• A person domiciled for more than one calendar year may be absent for up to 165 days without losing that status.
• Article 53(b) also applies when the main business seat is in El Salvador.

Main business seat, previously acquired domicile and treaty facts need review.

El Salvador tax rates

Estonia: 183 days in 12 calendar months

• At least 183 days in 12 consecutive calendar months makes you resident from the first day of arrival in that period.
• A permanent or primary place of residence in Estonia, or Estonian diplomatic service abroad, is a separate route.

A treaty can resolve dual residence. The Tax and Customs Board may register a qualifying person retroactively.

Estonia tax rates

Ethiopia: More than 183 days in any one-year period

• Proclamation 979/2016, article 5(2)(c), uses more than 183 days in a one-year period, continuously or across visits. The 184th day meets this route.
• Council Regulation 410/2017, article 5, counts any part of a day, including arrival and departure. A day spent solely in transit between two places outside Ethiopia does not count; this calculator cannot identify transit from dates alone.
• The ordinary individual tax year runs from 1 Hamle through 30 Sene, normally 8 July through 7 July. Approved accounting years and part-year residence can change the applicable period.
• A domicile in Ethiopia or an Ethiopian consular, diplomatic or similar posting abroad is a separate residence route.
• The Ministry of Revenues technical note says '183 days' in its explanation, but the in-force proclamation says 'more than 183 days'. The statutory boundary controls this calculation.

Domicile, a government posting, a transit exclusion, part-year residence and any approved accounting year need individual review.

Ethiopia tax rates

Fiji: 183 days in any 12 months, or residence, domicile or government posting

• The current Income Tax Act section 6(1)(c) uses 183 days in any 12-month period, continuously or in separate visits.
• Any part of a day counts, including the arrival and departure days. The 12-month period can cross a tax-year boundary.
• Residing in Fiji, Fiji domicile without a permanent abode abroad, and Fiji Government employment posted abroad are separate routes. A first or final residence year can have part-year treatment.
• An older tax-authority interpretation guide says more than 183 days in some sections, although it quotes the Act's 183-day wording elsewhere. The current Act controls the boundary.

A permanent place of abode, government work, temporary-resident status and tax treaties need facts beyond dates. A day-test result alone does not decide taxable foreign income.

Fiji tax rates

Finland: home or more than six months of continuous residence

• A primary permanent home in Finland establishes residence. Without one, a continuous stay longer than six calendar months is another route.
• Temporary absences do not necessarily break the continuous stay; the reason for presence is generally irrelevant.
• A Finnish citizen who moves abroad normally remains resident for the departure year and three following years unless substantial ties are disproved.

Commuting without nights in Finland may not form a continuous residence, even when calendar dates span six months.

Finland tax rates

France: home, main place of stay, work or economic interests

• You are resident if any one of these applies: your home (foyer) or, without a home, your main place of stay (séjour principal) is in France; you work in France, other than incidentally; or the centre of your economic interests is in France.
• The main place of stay is used only when there is no home. Tax doctrine treats a stay of more than six months in a year as a main place of stay in France.

France has no strict day test. Your home, your work and your economic interests decide first.

France tax rates

Georgia: 183 days in 12 calendar months

• At least 183 days in a continuous 12-calendar-month period ending in the tax year makes you resident for that entire tax year.
• Georgia also counts time abroad for treatment, leisure, business or education. It excludes some visits for diplomatic work, transit, treatment or leisure.
• Days used to establish residence in one tax year cannot be used again for the next tax year.

Georgian public service abroad and approved high-net-worth status are separate routes.

Georgia tax rates

Germany: habitual abode: a stay of more than six months

• A continuous stay of more than six months is always a habitual abode, from its first day.
• Short interruptions do not break the stay. Stays only for visits, recreation, a cure or similar private purposes of up to one year do not count.

A residence (Wohnsitz), meaning a home you keep and use, makes you resident from the first day, whatever your days.

Germany tax rates

Ghana: 183 days in a 12-month period commencing or ending in the year

• Presence during the calendar assessment year and at least 183 days in any 12-month period that commences or ends during that year meets the day route.
• A Ghanaian citizen is ordinarily resident unless they have a permanent home abroad and live there throughout the year. Ghanaian Government officials posted abroad and citizens temporarily absent for up to 365 continuous days while keeping a Ghana home have separate routes.

Citizenship, a permanent home abroad, a government posting and a treaty can change the result. Recorded days alone cannot prove nonresidence below 183.

Ghana tax rates

Gibraltar: 183 days in the July-to-June tax year, or over 300 across three consecutive tax years

• Income Tax Act 2010 section 74 makes an individual ordinarily resident after 183 or more days in a year of assessment.
• The alternative route requires presence in the assessed year and more than 300 days across three consecutive years of assessment. The calculator checks the assessed year and its two preceding years; a later qualifying trio needs later records.
• Any part of a 24-hour period starting at midnight counts as one day. Gibraltar's income-tax year runs from 1 July to 30 June.

A future three-year total and an applicable treaty can affect the final position. Special tax arrangements need separate review.

Gibraltar tax rates

Greece: more than 183 days in 12 months

• More than 183 days in any 12-month period is a residence route from the first day of presence.
• The day route does not apply if the stay is exclusively for tourism, medical treatment, therapy or similar private purposes and does not exceed 365 days, including short absences.

Permanent or main home, habitual residence, vital interests and Greek public service abroad are other routes.

Greece tax rates

Grenada: At least 183 days in the year of assessment

• Income Tax Act Cap. 149 section 2 defines individual residence through at least 183 days of physical presence in the year of assessment.
• A permanent place of abode and some presence, or continuity with a qualifying adjacent year, are alternative routes.

A permanent abode, adjacent-year continuity, and treaty status need separate review. Citizenship by investment is not a residence test.

Grenada tax rates

Guatemala: More than 183 days in the calendar year

• Income Tax Law article 6(1)(a) requires more than 183 days in Guatemala during the calendar year, continuous or separate.
• Article 6(1)(b) also recognizes a centre of economic interests, subject to foreign-residence certificate evidence.
• Article 6(2) includes specified Guatemalan official posts.

Economic interests, official posts and treaty facts need review below the day threshold.

Guatemala tax rates

Guernsey: 91-day and 35/365-day tests

• At least 91 midnights in the calendar year, or at least 35 this year and 365 in the prior four calendar years, makes you resident.
• At least 182 this year, or 91 this year plus 730 in the prior four, is a principal-residence day route. Another country's 91-day count affects the residence category.

Permanent arrival can affect the category. These Guernsey rules do not cover Sark.

Guernsey tax rates

Guyana: More than 183 days in the calendar year, or permanent residence or intent

• Income Tax Act Cap. 81:01 section 2 says an individual is resident if they reside in Guyana for more than 183 days in the year. The statutory day route starts at 184.
• Permanent residence or presence with intent to reside permanently is a separate route. Temporary absences can be accepted by the Commissioner-General.
• GRA's return guide instead says 183 days or more. At exactly 183 days, this calculator leaves the outcome conditional and records the conflict.

Permanent residence, intent, temporary-absence decisions and any treaty need direct review. The GRA return guide conflicts with the Act at exactly 183 days.

Guyana tax rates

Haiti: more than six months in the fiscal year, or tax domicile through home, work, interests, habitual stay or state service

• The tax authority's fiscal code, published in Le Moniteur on 30 September 2026, took effect on 1 October 2026. Article 48(4)(c) treats a permanent home or a stay longer than six months during the fiscal year as tax domicile. It does not say 183 days; a day count alone cannot resolve the calendar-month boundary or partial travel days.
• Article 48(4)(a), (b), (d) and (e) also cover the centre of economic interests, professional activity unless accessory to main activity abroad, habitual place of stay, and Haitian state agents on assignment abroad. Article 48(1) distinguishes worldwide income for residents from Haiti-source income for nonresidents.
• The DGI's income-tax filing guidance places the fiscal year from 1 October to 30 September. Its older service guidance uses a 183-day shorthand for foreign individuals; the current code's six-month text controls this rule. Earlier fiscal years need their own law review.

Confirm the legal six-month stay test or one of the five other tax-domicile routes. Do not convert six calendar months to 183 days. Diplomatic exemptions, treaty treatment and earlier fiscal years need separate review.

Haiti tax rates

Honduras: Current law uses lived residence and domicile, not a fixed day count

• Current Income Tax Law article 8(d) defines a resident as someone who lives in Honduras and is not merely a transient or traveller.
• Migration limits, intention to stay, other specific circumstances and Honduran-flagged ship crews also matter under article 8.
• A proposed Tax Justice Law would replace this with a 183-day test, but the government still identifies it as a bill; it is not the current rule.

Domicile, intent to stay, immigration status and actual circumstances need individual review.

Honduras tax rates

Hong Kong: 180-day and 300-day residence tests

• For AEOI and the relevant ordinance provisions, more than 180 days in the year of assessment establishes residence.
• More than 300 days across two successive years of assessment, one of which is the relevant year, is an alternative.
• Ordinary residence is a separate route based on a settled home and way of life.

Hong Kong generally taxes Hong Kong-source income. This residence test does not by itself make foreign income taxable.

Hong Kong tax rates

Hungary: 183-day routes depend on free-movement or long-term residence status

• Hungarian citizenship generally creates domestic tax residence, with a stated dual-nationality and address exception.
• A person exercising EU free-movement residence rights for more than three months is resident at 183 days in the calendar year, counting entry and exit days.
• Some third-country long-term residence statuses have a separate fewer-than-183-days-in-any-12-months exception; a Hungarian permanent home, vital interests or habitual abode can also create residence.

The travel log does not know citizenship, EU movement rights, permit category, home, vital interests or treaty residence. A universal 183-day verdict would be wrong.

Hungary tax rates

Iceland: more than 183 days in any 12 months

• More than 183 days in any 12-month period establishes unlimited tax liability from arrival; short ordinary absences such as holidays count.
• A registered domicile can establish residence separately. Former residents can remain fully liable for three years after departure unless they prove tax liability abroad.

The Tax Administration's English summary calls this 'six months or longer'; its Icelandic legal explanation says 'more than 183 days'. The calculator uses the latter threshold.

Iceland tax rates

India: 182-day and 60-day tests

• 182 days or more in the tax year (1 April to 31 March), or
• 60 days or more in the tax year and 365 days or more in the four tax years before it.
• The 60-day test does not apply to Indian citizens who leave India for work abroad or as crew of an Indian ship. For an Indian citizen or person of Indian origin on a visit, it is 120 days instead of 60 if their income other than from foreign sources is over INR 15 lakh.
• An Indian citizen with such income over INR 15 lakh who is not liable to tax in any other country because of domicile or residence is deemed resident.

Deemed residence applies to some citizens without any day test. The Income-tax Act 2025 applies from the tax year starting 1 April 2026, with the same figures as before.

India tax rates

Indonesia: more than 183 days in 12 months

• More than 183 days, consecutive or separate, in a 12-month period establishes domestic tax-subject status.
• A dwelling, centre of main activities or intent to reside can also establish status before day 184.
• Any part of a day of presence counts as a full day.

The 12-month day test and a residence permit are distinct. Indonesian citizens leaving for over 183 days have separate foreign-residence conditions.

Indonesia tax rates

Iran: no general numerical day test; six months limits a documented foreign-residence route for Iranian nationals

• Direct Taxes Act article 1(2)-(5) separates Iranian nationals resident in Iran, Iranian nationals resident abroad, and non-Iranians. It does not define residence by 183 travel days. The Ministry of Economic Affairs and Finance's OIETAI publication reproduces these clauses.
• Article 180 concerns an Iranian national who proves through an Iranian financial or diplomatic mission that they paid foreign income tax as a resident in the relevant tax year. It treats that person as resident abroad unless they had an occupation in Iran, lived in Iran for at least six consecutive or intermittent months in that tax year, or stayed abroad for a mission, medical treatment or similar reason.
• Article 155 defines the tax year as a Solar Hijri year from the first of Farvardin to the end of Esfand. Six months of living in Iran is not an interchangeable 180-, 183-, or 184-calendar-day test. The reviewed government-law print is from 2016; the current parliamentary law portal was inaccessible, so later amendment and exact part-day or intermittent-month methods remain unverified.

Article 180 may establish foreign residence for an Iranian national with certified foreign-resident tax and no listed exception. Nationality, occupation, purpose of absence, the exact Iranian tax year, and whether a person lived in Iran for six months need separate review. Travel dates alone cannot decide residence or the source-based tax treatment of non-Iranians.

Iran tax rates

Iraq: Residence depends on nationality, months of stay and work or domicile facts

• The General Commission for Taxes' amended Income Tax Law 113/1982, article 1(10), defines an Iraqi individual as resident after at least four months of living in Iraq during the income year. Temporary absence with a permanent home and main work there is another route.
• Article 1(10) separately covers an Iraqi state employee abroad, Arab nationals working in Iraq regardless of the length of stay, and other foreign nationals after at least six months in total or four continuous months. Employment by an Iraqi legal person or qualifying technical work can also matter for the last group.
• These categories cannot be reduced to one 183-day count. Calendar travel dates do not prove living there, nationality, employment or the legal meaning of a month. Kurdistan's regional amendment also needs separate review when relevant.

Confirm nationality, income year, actual living arrangement, employment, temporary absence, and whether federal or Kurdistan-region law applies. A treaty can change the result. Recorded days alone do not decide residence.

Iraq tax rates

Ireland: 183-day and 280-day tests

• 183 days or more in the tax year (the calendar year), or
• 280 days or more over the current and the previous tax year together.
• A year with 30 days or fewer does not count for the 280-day test, and you are not resident in that year under it. So the 280-day test needs at least 31 days in each of the two years.

You can elect to be resident in some cases. After three resident years in a row you become ordinarily resident, which lasts until three non-resident years in a row.

Ireland tax rates

Isle of Man: 183 days actually residing in the April-to-April tax year; or visits averaging over 90 days across four years; or qualifying intent

• The Isle of Man submission says a person who resides there for 183 days or more in the 6 April–5 April tax year is resident. Recorded travel days alone do not prove actual residence.
• Visits across four or more consecutive tax years must average more than 90 days per year. The individual is treated as resident from year five and later. This calculator checks completed prior periods, but needs confirmation of qualifying visit counts and no permanent departure.
• A view or intent to establish residence makes a person resident from arrival. An intention at the outset to average more than 90 visit days per year can make the person resident from the first year.
• The Government still links its 2007 practice note, but says old practice notes are not updated for later changes. Confirm the current position with the Assessor if these facts are material.

Actual residence, qualifying visit-day counts, original intent and permanent departure need facts beyond travel dates. An applicable treaty can affect treaty residence.

Isle of Man tax rates

Israel: rebuttable 183-day and 30/425-day presumptions

• At least 183 days in the calendar year presumes that the person's centre of life is in Israel.
• At least 30 days this year and at least 425 days in this and the two preceding years create the same presumption.
• Either side can rebut the presumption. Residence depends on family, economic and social ties, and special rules can apply to some people.

The centre of life can establish residence below either day threshold. A 2025 proposal for conclusive day tests was still a proposal when these sources were checked.

Israel tax rates

Italy: most of the tax period

• Physically present in Italy for most of the tax period: 183 days in a year, or 184 in a leap year, together or apart. This rule applies from 2024.

Your residence or domicile in Italy (the centre of your personal and family relations) also makes you resident. Registration in the population register is a presumption you can rebut.

Italy tax rates

Jamaica: Official guidance describes six months; income-tax status needs other facts

• A Jamaican government Financial Services Commission bulletin says six months or more in a tax year can make an individual resident for income tax.
• The Accountant General's tax guidance also uses six months for pensioners' foreign income.
• Income Tax Act section 5 distinguishes persons residing on the island from nonresidents, but its published text does not state a general fixed-day residence test.

Intention, abode, habitual visits, domicile, ordinary residence and any treaty claim need review.

Jamaica tax rates

Japan: domicile or one continuous year of residence

• Domicile in Japan establishes residence. A maintained place of residence in Japan for one continuous year is another route.
• A temporary absence can be part of continuous residence if a home or household remains available in Japan.

A Japanese residence card and travel days do not by themselves prove domicile or maintained residence. A treaty can decide dual residence.

Japan tax rates

Jersey: accommodation, long-term move, or regular visits averaging more than 90 nights over four years

• Revenue Jersey treats a permanent move or an intention to live in Jersey for five years or more as resident and ordinarily resident from arrival.
• Staying for even one night in accommodation available for your use makes you resident for that tax year.
• Someone who lives abroad but visits regularly and averages more than 90 nights a year over four years becomes resident and ordinarily resident from the start of year five. More than 360 nights in the four prior calendar years meets only the numerical part; regularity still needs confirmation.
• The 183-day figure on Revenue Jersey's page belongs to a UK treaty employment exemption, and the 60-day figure belongs to a short-term business-visitor income-tax exemption. Neither is a general residence threshold.

Accommodation availability, purpose and duration of a move, frequency of visits, employment contracts and temporary absence can change the residence category. The calculator counts nights for the repeat-visit route and does not infer accommodation or intent from travel dates alone.

Jersey tax rates

Jordan: 183 days in the tax period

• Income Tax Law article 2 makes a natural person resident after at least 183 days of effective presence during the tax period, consecutive or separate.
• Article 13 sets a calendar-year tax period by default but allows a taxpayer who closes accounts on another date to notify the department and use that fiscal year.
• A Jordanian employee working for the government or specified public bodies in or outside the country is resident regardless of the day count.

An accepted alternate fiscal year, public-service employment and treaty residence need separate assessment. This calculator counts the usual calendar year.

Jordan tax rates

Kazakhstan: 183 days in a rolling 12 months ending in the tax year

• From 2026, Tax Code article 222 treats at least 183 calendar days in any consecutive 12-month period ending in the tax period as permanent presence. Arrival and departure days count.
• A qualifying Astana International Financial Centre investment resident has a separate 90-day route. Investment status requires more than a travel-day count.
• A centre of vital interests can establish residence with fewer days when the statute's citizenship or permit, family, and housing conditions are all met.

The 90-day investment route and centre of vital interests need status and family facts. This 2026 code is not used for an earlier tax year.

Kazakhstan tax rates

Kenya: 183 days in the year or a three-year average above 122

• With no permanent home in Kenya, 183 days or more in the calendar year makes an individual resident.
• With no permanent home, presence in the current and each of the two preceding years also qualifies when the three-year average is more than 122 days. This means more than 366 days across the three years, with at least one day in each.
• A permanent home in Kenya plus any presence in the year is a separate residence route.

The permanent-home route can apply on the first day of presence. A treaty may decide between two countries that both treat the person as resident.

Kenya tax rates

Kosovo: conflicting 183-day tax-administration and personal-income-tax residence definitions

• Tax Administration Law 08/L-257 (2024) article 3(1.40) defines a resident for that law as someone with a temporary, usual or main residence in Kosovo, at least 183 days in a tax period, centre of vital interests there, or qualifying Kosovo government service abroad.
• Personal Income Tax Law 05/L-028 article 2(1.18) defines a resident for PIT as someone with a main residence in Kosovo or physical presence for more than 183 days in any 12-month period. Its article 2(1.27) says a tax period is the calendar year or another prescribed reporting period.
• Administrative Instruction 01/2016 repeats the PIT law's more-than-183 rolling test and counts arrival, departure and holiday days. The 2024 general administrative definition has not been reconciled with this specific PIT definition.

A confirmed main residence or at least 184 days in one calendar year meets both published day tests. Exactly 183 days in a tax period, or more than 183 only across a calendar-year boundary, needs a scope decision from the Tax Administration. Its 2024 law also names vital interests and Kosovo public service abroad. Treaty residence needs separate review.

Kosovo tax rates

Kuwait: 183 days for a Ministry of Finance residence certificate

• The Ministry of Finance requests an Interior Ministry entry-and-exit report to confirm at least 183 days in Kuwait, continuous or separate, for the requested certificate year.
• This is a certificate criterion. Kuwait's Income Tax Decree applies to bodies corporate and does not create a general personal-income-tax residence day test.

A certificate, treaty residence and immigration status are separate decisions. The Ministry's page says 'requested fiscal year'; a non-calendar certificate period needs separate review.

Kuwait tax rates

Kyrgyzstan: 183 days in a rolling 12 months ending in the calendar tax year

• Tax Code article 24(2) treats 183 or more days in any 12 consecutive months ending in the current tax period as residence. Article 188 sets the personal-income-tax period as the calendar year.
• Article 24(2-1) counts time abroad for treatment, a work assignment, or study as physical presence in Kyrgyzstan.
• Article 24(2-2) excludes presence as a diplomat, consul, or qualifying international-organisation employee, including specified family members.
• Kyrgyz state service abroad is a separate residence route regardless of recorded days.

Absence purpose, excluded diplomatic status and state service need review. The 2025 amendment to counted absences makes earlier tax years a separate legal question.

Kyrgyzstan tax rates

Laos: permanent residence or living in Laos; no general day-only residence threshold

• The National Assembly's amended Income Tax Law 88/NA of 25 June 2025 was published in the Lao Official Gazette on 19 June 2026. Article 3(11)-(12) defines resident and nonresident by permanent residence and living in Laos, alongside livelihood or business facts; it does not make 183 days a general residence threshold.
• The separate more-than-183-day provision concerns income-tax liability for a foreign worker paid from abroad. It cannot establish residence for every visitor or determine that a shorter stay is nonresident. Treaty and income facts need separate review.
• The government trade portal still publishes the superseded Income Tax Law 67/NA of 2019. Its article 3(13)-(14) used the same home/living definition, and article 76 made the law effective 1 January 2020. Its article 33 had the foreign-paid salary provision. The current gazette law is a Lao-language scanned PDF; a current official English translation and a statutory method for partial travel days were not found.

Permanent residence or actual living in Laos can establish residence without 184 days from 2020 onward. Earlier years need historical-law review. Livelihood, business, foreign-paid salary, treaties and the meaning of living there need fact review. The older 2019 law is superseded; its 183-day salary test must not be used as a general residence rule.

Laos tax rates

Latvia: 183 days in 12 months

• At least 183 days in a 12-month period that starts or ends in the tax year is a residence route.
• A permanent home in Latvia or Latvian government employment abroad can also establish residence.
• A person who departs and has closer personal and economic ties abroad may stop being resident before a later 183-day window ends.

The State Revenue Service assesses home, family, property and social-insurance ties when a person changes residence.

Latvia tax rates

Lebanon: more than 183 days in 12 consecutive months, a professional place, or a permanent family home

• Current consolidated Tax Procedures Law 44/2008 article 1(11)(2), amended by Law 60/2016 and later Laws 106/2018 and 144/2019, treats a natural person as resident if present for more than 183 days, consecutively or intermittently, in 12 consecutive months. Exactly 183 days do not meet this route.
• The same article gives separate routes for a place to practise a profession in Lebanon or a permanent home at the person's disposal that is the usual home of the person or family. Family includes a spouse and dependent children.
• Periods present solely to pass from one foreign country to another or solely for medical treatment do not count toward 183 days. The Lebanese jurisdiction's OECD residency submission confirms these criteria. Law 60/2016 introduced the definition; earlier years and its 2016 transition need historical review. No official part-day method was verified.

A professional place or qualifying permanent family home can establish residence without 184 days. For a positive day-only result, confirm that recorded dates were full days and none were solely transit or medical treatment. Tax treaties, partial travel days, and the 2016 transition need separate review. Residence alone does not set the scope of income taxation.

Lebanon tax rates

Libya: Income-tax residence is not set by a general day threshold in the current law

• Income Tax Law No. 7 of 2010, article 1, taxes income arising in Libya and taxes foreign income only where the law says so. Presence days do not decide whether this income is taxable.
• Article 23 refers to a taxpayer who is not resident in Libya for representation. Article 33(9) exempts foreign income of Libyans and resident foreigners. Neither provision defines a number of days for residence.
• Regulation No. 592 of 2010, article 48, refers to a person who is not permanently resident for withholding on occasional commercial work. It does not define general individual tax residence.
• The 2025 amendment changes only article 25, on the state's time limit for tax claims. It does not add a residence day test.

The tax authority must assess residence and income facts under the applicable law. Recorded days alone cannot establish or rule out tax residence; Libya-source income can be taxable regardless.

Libya tax rates

Liechtenstein: domicile or continuous stay

• A continuous stay of more than six calendar months is ordinary residence from the first day; short breaks do not interrupt it.
• Study, institutional care, cures and holidays of up to 12 months do not establish ordinary residence or domicile.

Domicile can establish residence on arrival, whatever the day count.

Liechtenstein tax rates

Lithuania: 183-day and 280/90-day tests

• At least 183 days in the calendar year, or at least 280 across two successive tax years with at least 90 in one of them.
• A permanent home, stronger personal/social/economic interests, or Lithuanian government service abroad can also establish residence.
• A narrow exception applies to some foreign nationals with a permanent business base, foreign-government pay or diplomatic or international-organisation work.

After three successive resident years, a person who leaves permanently may remain resident until the departure date in the next year.

Lithuania tax rates

Luxembourg: tax domicile or habitual abode, including a stay longer than six months

• Income-tax residence follows a tax domicile or habitual abode in Luxembourg under article 2 of the income-tax law.
• Under tax-adaptation law section 14, a stay longer than six calendar months always creates unlimited liability, including the first six months.
• A dwelling kept for use or a non-temporary habitual abode can qualify earlier. The government's separate 185-day 'normal residence' glossary is not this income-tax test.

Available dwelling, short absences and treaty tie-breakers need facts beyond a travel log. The statutory period is six calendar months, not 183 or 185 days.

Luxembourg tax rates

Madagascar: 183 days of principal stay in 12 months, or main work or economic interests

• Article 01.01.05 of the 2025 Finance Law and 2026 Tax Code treats a person as tax resident when Madagascar is the principal place of stay for a cumulative 183 days over 12 months.
• Main professional activity in Madagascar or the centre of economic interests there is a separate residence route without a stated day minimum.
• The law does not specify whether a partial arrival or departure day counts. A travel log alone cannot establish the principal place of stay.
• The 2026 corrective finance law changes a later paragraph of article 01.01.05 section I; it does not change the residence definition. These sources establish the rule for 2025 and 2026 only.

Confirm the legal day count, whether Madagascar was the principal place of stay, main work or the centre of economic interests, and any treaty position. No 2027 rule is established by the cited codes.

Madagascar tax rates

Malawi: 183 days in an assessment year; later consolidated law also has a qualifying rolling route

• The Malawi Revenue Authority's hosted Taxation Act section 2 says an individual is included as resident after an aggregate of at least 183 days in the year of assessment.
• A later consolidation records Act 29 of 2010 changing the test to at least 183 days in any 12-month period commencing or ending in the year of assessment. The MRA PDF still has the older wording, so a rolling-only case needs direct review.
• The Act defines a year of assessment as a 12-month period; MRA's tax-year regulation uses 1 April to 31 March. Confirm that this is the person's assessment period before using this calendar.
• The Act does not define partial arrival- or departure-day counting. Confirm that recorded dates match the legal count. The 2026 amendment's new definition of principal residence concerns a dwelling and does not replace the person-resident day definition.

The statutory definition says 'includes', so a count below 183 cannot alone prove nonresidence. A different assessment period, other residence facts, treaty residence and any post-2014 amendment effects need direct review.

Malawi tax rates

Malaysia: 182-day and linked-year residence tests

• At least 182 days, together or apart, in the calendar basis year establishes residence.
• A shorter stay linked to 182 consecutive days in the preceding or following year can establish residence; qualifying temporary absences may count.
• At least 90 days this year also qualifies if you were resident or present for at least 90 days in any three of the previous four years.
• Residence in the following year and each of the prior three years can qualify a person even with no days in the current year.

Linked-year residence and some counted absences need personal history and purpose facts that travel dates alone cannot prove.

Malaysia tax rates

Malta: 183-day rule

• More than 183 days in a year makes you resident for that year, whatever the purpose of the stay.
• A person who comes to Malta to settle is resident from the day of arrival.

Arriving to settle makes you resident at once. Domicile and ordinary residence decide whether foreign income is taxed when it arises or only when it is brought to Malta.

Malta tax rates

Mauritius: 183-day and 270-day tests

• At least 183 days in the income year from 1 July to 30 June, or at least 270 days over that year and the two preceding income years.
• The Revenue Authority counts both arrival and departure days.

Domicile also makes you resident unless your permanent place of abode is outside Mauritius.

Mauritius tax rates

Mexico: home and centre of vital interests, no fixed day threshold

• A person with a home in Mexico is resident. If they also have a home abroad, the centre of vital interests decides.
• The centre is in Mexico when more than half of calendar-year income is from Mexican sources or the main professional activity is in Mexico, among other cases.
• Mexican nationality creates a rebuttable presumption of residence. Article 9 has no general 183-day individual residence test.

A move to a preferential tax regime can extend Mexican residence for five fiscal years unless an information-exchange exception applies. A travel count alone cannot decide any of these routes.

Mexico tax rates

Moldova: 183 days in the fiscal year or permanent domicile, subject to statutory exceptions

• Tax Code article 5(5)(a) treats a person as resident with a permanent domicile in Moldova or at least 183 days there in the fiscal year. Article 12¹(1) sets the income-tax fiscal year to the calendar year for individuals.
• Tax Code article 5(6)(a) still treats qualifying diplomats, consular staff, international-organisation staff and families, people present exclusively for treatment, rest or study, and pure transit as nonresident.
• The tax-certificate instructions include arrival and departure days, but use more than 183 days for foreign or stateless applicants, while article 5 uses at least 183. A separate 12-month certificate for tax paid by a nonresident does not change the ordinary annual residence test.

Confirm any Tax Code article 5(6) nonresident exception before applying a day or domicile route. Permanent domicile can continue during treatment, rest, study or travel abroad, and for Moldovan state officials abroad. Certificate rules can count some linked work absences; their effect on ordinary Code residence needs review. Treaty residence also needs separate review.

Moldova tax rates

Monaco: No general personal income tax; tax-formality certificate has conditional presence routes

• Monaco does not levy a general personal income tax. The government identifies a special position for French nationals under the 1963 bilateral convention and says exemption applies to people actually established in Monaco.
• The 2020 ordinance for certificates used in tax formalities defines principal or habitual stay as at least 183 days a year, or fewer than 183 days if Monaco is the person's longest stay among countries.
• A non-Monegasque applicant also needs a valid residence card and proof of a Monaco home; main activity centre and household can be separate routes. The official application form says more than 183 days, unlike the ordinance's at least 183 days.

The 183-day number is a tax-formality certificate route, not a personal-income-tax charge. Nationality, residence card, home, other-country days and the Franco-Monegasque convention need review.

Monaco tax rates

Mongolia: 183 days in 12 consecutive months

• Personal Income Tax Law article 5.3.1 treats 183 or more days in 12 consecutive months as resident presence. Article 5.8 looks at the current and preceding tax years.
• Article 5.7 counts calendar days from border entry and adds days across separate visits. The statute does not clarify whether every departure day counts.
• At least 50% of total taxable income earned in or sourced from Mongolia is a separate residence route. Mongolian civil servants posted abroad qualify separately.
• Article 5.9 excludes foreign diplomatic, consular and UN staff and their family members during covered presence.

The income-source route, government posting, covered foreign-official exclusion and treaty status need separate facts.

Mongolia tax rates

Montenegro: more than 183 days in the tax year or another article 3 residence route

• The Tax Administration's consolidated Personal Income Tax Law, updated through Official Gazette 160/2025, article 3(1)(2), uses more than 183 days in the tax year. Article 7 makes the tax period the calendar year for individuals.
• Article 3 also treats a person with domicile or centre of business and life interests in Montenegro as resident, and treats a qualifying assignment abroad for a Montenegrin resident or international organisation as residence.
• The May 2026 Official Gazette 70/2026 amendment changes articles 10 and 50f, not the article 3 residence test. An official rule for counting partial arrival and departure days was not verified.

Confirm domicile, centre of business and life interests, and any qualifying assignment abroad. A date-only stay can include partial arrival and departure days; confirm every recorded date was a full day before using more than 183 as proof. Income-tax exemptions and treaty tie-breakers need separate review.

Montenegro tax rates

Morocco: More than 183 days in any 365-day period

• The 2026 General Tax Code article 23(II) establishes fiscal domicile when continuous or separate stays exceed 183 days in any 365-day period.
• A permanent home or centre of economic interests is a separate residence route. Certain Moroccan state agents abroad are deemed fiscally domiciled in Morocco.
• This calculator checks 365-day windows ending in the selected calendar year. A later window can change the position and needs a later-year review.

Permanent home, economic interests, government service and treaty facts need review. The law does not specify how partial travel days count.

Morocco tax rates

Mozambique: From 2026, residence depends on home, work or economic interests, with no day trigger

• Law 19/2017 article 21 used more than 180 days in the income year through 2025, plus a home and other routes.
• Law 11/2025 replaced article 21 from 1 January 2026. It makes residence independent of nationality and time present.
• Current routes include principal residence, professional activity unless proven secondary, centre of economic interests, and specified ship or aircraft crew. Family and official-service provisions also apply.

Home, work, economic interests, family, official service and treaties need direct review. The former 180-day count does not apply from 2026.

Mozambique tax rates

Myanmar: 183 days of residence in the financial income year for foreign individuals

• Income Tax Law section 3(k)(i) defines a resident foreign individual as a foreigner who resides in Myanmar for not less than 183 days during the income year. It does not set a general 183-day test for Myanmar citizens.
• The Law defines year as the financial year. The IRD's 2025–2026 income-tax return covers 1 April 2025 through 31 March 2026, and the 2026 Union Taxation Law takes effect on 1 April 2026. This rule is bounded to income years starting in 2025 or 2026.
• The Law says 'resides' rather than merely 'is present' and does not state how partial arrival or departure days count. Confirm that at least 183 recorded dates are legal days of residing before treating the day route as established.
• An older IRD application for a treaty residence certificate asks an employed foreigner about living in Myanmar for more than 183 days. Section 3(k)(i) instead says not less than 183. This calculator uses the statutory tax-residence boundary; certificate issuance at exactly 183 days needs separate review.
• Section 3(m) defines a nonresident Myanmar citizen using residence and income abroad. Citizenship, earnings, any treaty and applicable tax treatment need separate review; foreigner day counts cannot decide a citizen's status.

Confirm foreigner status and the legal number of days residing, including partial travel dates. A count below 183 does not prove nonresidence from an incomplete travel record. Myanmar citizens, tax treaties and certificate applications need separate review.

Myanmar tax rates

Namibia: No general fixed-day residence test in the Income Tax Act

• Income Tax Act 24 of 1981 section 95A uses ordinary residence in its natural-person definition for international transactions. The Act states no general fixed-day residence test.
• NamRA's individual tax-residence certificate form asks for passport stamps, housing and work evidence, but gives no day threshold.
• Namibian tax years for individuals run from 1 March to the last day of February; day records alone cannot decide ordinary residence.

Home, work, habitual life, source of income and any treaty need direct review. Certificate documents are evidence, not a day test.

Namibia tax rates

Nepal: At least 183 days in a continuous 365-day period

• Income Tax Act 2058 section 2 treats an individual as resident if present in Nepal for at least 183 days in a continuous 365-day period.
• Usual abode in Nepal and a Nepal Government posting abroad during the income year are separate residence routes.
• The 2083 Finance Act section 57(1) amended other definitions in section 2, but did not amend the individual residence definition.
• The calculator displays rolling windows ending in the selected Gregorian year. Nepal's income year follows its local calendar, so confirm income-year allocation and partial travel days separately.

Usual abode, Nepal Government posting abroad, income-year allocation, partial travel days and any treaty position need separate facts.

Nepal tax rates

Netherlands: residence based on personal circumstances

• Dutch residence is assessed from all circumstances, including home, family, work and durable personal ties. There is no fixed 183-day residence test.
• A person living in the Netherlands is a resident income taxpayer; a person living abroad may still owe Dutch tax on Dutch-source income.

A treaty can settle dual residence. Municipal registration is evidence, but the factual circumstances decide.

Netherlands tax rates

New Zealand: 183 days in any 12 months

• More than 183 days in any 12-month period makes you resident from the first of those days.
• You stop being resident after more than 325 days away in any 12-month period, if you have no permanent place of abode in New Zealand.

A permanent place of abode in New Zealand makes you resident whatever your days, and it overrides the day tests.

New Zealand tax rates

Nicaragua: More than 180 days in the calendar year

• Tax Law 822 article 7(1), as amended by Law 891, uses more than 180 days during the calendar year, continuous or separate, for a person coming from abroad.
• Article 7 also includes a centre of economic interests and specified public-service routes.
• The tax authority confirms in an example that 181 days meets the day route.

Economic interests, official-post circumstances and treaty facts need review below 181 days.

Nicaragua tax rates

Nigeria: 2026 Tax Act: 183 days in any 12 months, including some absences

• From 1 January 2026, the Nigeria Tax Act defines a resident individual to include a person who sojourns in Nigeria for at least 183 days in a 12-month period.
• Annual leave and temporary periods of absence are included in the statutory count. Travel dates alone can undercount these days, so a recorded total below 183 cannot establish nonresidence.
• Domicile, a permanent place available for domestic use, habitual abode, substantial economic and immediate family ties, or Nigerian diplomatic service abroad are separate residence routes.
• The current Act replaced the Personal Income Tax Act. This calculator does not decide Nigerian tax residence for years before 2026.

A Nigerian home, family and economic ties, a diplomatic posting, counted absences or a treaty can decide residence before the recorded days reach 183.

Nigeria tax rates

North Macedonia: 183 days in any 12-month period

• Personal Income Tax Law article 5(3) uses 183 or more days in any 12-month period, continuously or across visits.
• A permanent home in North Macedonia is a separate residence route. The tax period for income tax is a calendar year.
• The Revenue Office's April 2026 guide agrees with the statute, but some official news posts use 'more than 183 days'. The statute controls the 183-day boundary.

A permanent home and any applicable tax treaty need separate review.

North Macedonia tax rates

Norway: 183 days in 12 months or 270 in 36 months

• More than 183 days in any 12-month period establishes tax residence. If that count spans two income years, residence begins on 1 January of the second year.
• More than 270 days in any 36-month period is a separate route; residence begins on 1 January of the year when the count passes 270.
• Whole and part days count, even when visits are separate. Leaving Norway has additional cessation tests.

A population-register address does not settle tax residence. A prior Norwegian resident can remain resident under the separate emigration rules.

Norway tax rates

Oman: 183 days under current law; more than 183 from 2028

• Income Tax Law article 18bis currently defines a natural-person resident at no less than 183 continuous or separate days during the tax year.
• From 1 January 2028, the Personal Income Tax Law defines a resident as a person whose stay exceeds 183 days during the tax year. Decree 56/2025 repeals article 18bis(1) from that date.
• The Tax Authority issues residence certificates by a separate application. Treaty residence and the tax charge need separate review.

The 2028 change is a change in the legal day boundary, not a new 2026 personal income tax. Personal income tax enters force in 2028.

Oman tax rates

Pakistan: 183 days in the July-to-June tax year

• At least 183 days of presence in the normal tax year ending 30 June makes an individual resident under section 82(a). Pakistan labels the tax year by its ending calendar year.
• A federal or provincial government employee or official posted abroad is resident under section 82(c). A Pakistani citizen can be resident under section 82(d) when the stated foreign-presence or foreign-taxpayer conditions apply.
• The old 120-day plus 365 days in four prior years route was repealed in 2021. The FBR's short section 82 web page still displays the repealed text; the 2026 consolidated Ordinance controls.

A special tax year can be approved. Government posting, citizenship, foreign tax residence and treaty facts need review when recorded days are below 183.

Pakistan tax rates

Palestine: 120 residence days for Palestinians, 183 for other individuals, or qualifying Palestinian public employment

• The Palestinian Official Gazette's merged Income Tax Decree-Law 8/2011, article 1, defines a Palestinian who resides in Palestine for at least 120 days in the income year as resident. A non-Palestinian natural person needs at least 183 days. The days may be continuous or interrupted.
• Article 1 also treats a Palestinian who was an employee of the Palestinian Authority or a local authority at any point during the year as resident, whether the work was inside or outside Palestine. Article 4 sets the Gregorian calendar year as the normal tax period, with prior approval possible for a taxpayer who closes accounts on another financial year.
• The Gazette's merged text includes the 2014, 2015 and 2016 amendments. Its original law took effect on 24 October 2011, so the 2011 transition and earlier periods stay conditional. The reviewed official text does not define partial arrival or departure days or equate every visit with residing; positive day results require a confirmed legal count.

Confirm Palestinian status, days legally residing, any Authority or local-authority employment, and whether a different financial year was approved. A travel-date count below the threshold does not by itself prove nonresidence.

Palestine tax rates

Panama: more than 183 days in this or the prior fiscal year

• More than 183 days, consecutive or separate, in this fiscal year or the immediately prior one establishes fiscal residence.
• A permanent home in Panama is a separate residence route with fewer days.
• The current law was enacted in 2012. An older 2010 DGI-hosted PDF still shows a superseded test tied to taxable income and only the current year.

The day test needs migration records for proof. A certificate and treaty residence require separate review. The travel log cannot establish a permanent home.

Panama tax rates

Papua New Guinea: 183 days in the fiscal tax year, subject to the usual-abode and intent exception

• Income Tax Act 2025 section 10(2)(c) uses at least 183 days in the tax year. For an individual, the tax year is the fiscal year; official government tax guidance gives 1 January to 31 December.
• Any part of a day in PNG counts as a whole day. Temporary absences for business, employment, recreation or a similar purpose also count, but the travel log cannot identify those absences.
• The 183-day route does not apply if both the usual place of abode is outside PNG and the person does not intend to take up residence in PNG. Confirm these facts before treating 183 recorded days as conclusive.
• Residing in PNG, domicile there without a permanent abode abroad, and PNG citizenship with a government posting abroad are separate routes. Sections 10(4)–(5) can limit the first or final year to days after first or before last physical presence.
• The 2025 Act replaced the 1959 Act from 1 January 2026. Earlier tax years need the former law; the old 'more than half the year' wording must not be used for 2026.

Review ordinary residence, domicile, any qualifying government posting, temporary absences and a treaty. A day count below 183 does not prove nonresidence. The first or last resident year can have a shorter residence period.

Papua New Guinea tax rates

Paraguay: Permanent residence status; no general day trigger

• The current nonresident-income-tax regulation identifies a natural person as tax resident when the person has permanent residence under immigration law.
• An older tax-administration law presumes domicile after more than 120 days of habitual presence. That procedural domicile rule alone does not prove the current permanent-residence condition.
• A tax-residence certificate application asks for a migration-movement record, but sets no general day threshold.

Permanent immigration status, registration, applicable tax type and treaty facts need direct review. A residence card or 120-day count must not be treated as a complete tax opinion.

Paraguay tax rates

Peru: more than 183 days in any 12 months, effective next tax year

• A foreign individual present for more than 183 days in any 12-month period gains Peruvian tax domicile from the next tax year.
• The day of arrival and the day of departure count, even if only part of either day was spent in Peru.
• Peruvian nationals, people who already hold domicile, and those who lose it abroad follow separate rules.

The travel log cannot establish nationality, existing domicile, foreign residence or when a prior domicile ended.

Peru tax rates

Philippines: Residence depends on residence status, not a fixed day count

• A resident alien is a noncitizen whose residence is within the Philippines. The BIR uses residence and immigration facts rather than a universal day threshold.
• A nonresident alien staying more than 180 days in a calendar year is deemed engaged in trade or business for income-tax treatment under section 25. That classification does not turn the person into a resident alien.
• Citizen residence, alien registration and tax treaty facts require separate review.

The 181-day line classifies a nonresident alien's business status. It is not a resident-alien test and cannot decide individual tax residence from travel dates alone.

Philippines tax rates

Poland: 183-day or vital-interests tests

• More than 183 days in the tax year establishes domestic tax residence.
• A centre of personal or economic interests in Poland is an independent route, even with fewer days.
• A double-taxation treaty may resolve residence differently when another country also considers you resident.

A 183-day period in a tax treaty's employment article is a separate test and may use a different window.

Poland tax rates

Portugal: 183 days in any 12 months

• More than 183 days, together or apart, in any 12-month period that starts or ends in the year, or
• fewer days, but a home on any day of that period that shows you intend to keep it as your habitual residence.
• Residence starts on the first day of presence in that period, or on 1 January if you were resident on any day of the previous year.

The home test above applies with any number of days. Crew of Portuguese ships and aircraft and people abroad in the service of the State can also be resident.

Portugal tax rates

Puerto Rico: Domicile; 183 calendar-year days create a rebuttable residence presumption

• Puerto Rico's Internal Revenue Code section 1010.01(a)(30) defines a resident individual as one domiciled in Puerto Rico. It presumes residence after 183 days in the calendar year.
• Hacienda says a merely temporary stay does not establish local residence even after 183 days. The calculator therefore does not turn recorded travel days alone into a confirmed resident result.
• US federal bona fide residence for Puerto Rico is a separate test: an IRS presence route plus no tax home outside Puerto Rico and no closer connection elsewhere. The local presumption alone does not prove federal status.

Domicile intent, temporary purpose, US federal tax home and closer connection, and part-year move rules need separate review.

Puerto Rico tax rates

Qatar: More than 183 days or other residence routes

• More than 183 days in the year satisfies the presence limb. A permanent home or Qatari nationality is an alternative route.
• Qatar taxes certain Qatar-source business income of individuals. Salaries and wages are exempt; the residence definition does not itself impose tax.

The 2022 amendment replaced the 2018 law's rolling 12-month and vital-interest routes. Permanent home and Qatari nationality now remain separate routes; treaty and certificate decisions require separate facts.

Qatar tax rates

Romania: more than 183 days in 12 months

• More than 183 days in any 12 consecutive months ending in the relevant calendar year is a residence route.
• Domicile, centre of vital interests, or Romanian public service abroad can also establish residence.

A treaty can change worldwide-tax treatment. ANAF requires arrival and departure residence questionnaires in some cases.

Romania tax rates

Russia: 183 days in the calendar year for final annual status

• Tax Code article 207(2) uses at least 183 days in 12 consecutive months. The Federal Tax Service says final income-tax status is determined from total presence in the calendar year.
• A rolling 12-month count can affect an employer's withholding during the year. It does not replace the final calendar-year check.
• Short departures for treatment or education under six months do not interrupt the presence period. Certain Russian personnel abroad can be resident regardless of days.
• Article 207(4) permits a person affected by listed foreign restrictions who is tax resident elsewhere to request nonresident treatment despite the day count.

Study or treatment absences, official postings, the foreign-resident sanctions exception, treaties and the annual certificate need facts beyond recorded presence.

Russia tax rates

Rwanda: 183 days in the tax period or presence plus a two-year average above 122

• Current Law 027/2022, article 4, uses at least 183 days in the calendar tax period. The older rolling 12-month test was replaced.
• Presence in the current tax period also qualifies when presence in each of the two preceding tax periods averages more than 122 days: more than 244 days across those two periods, with presence in both.
• Permanent residence, habitual abode and a Rwandan representing Rwanda abroad are separate routes. A written ministerial approval can allow a different tax period.
• The tax authority still hosts an older FAQ with the superseded more-than-183-in-12-months wording.

A home, habitual abode, government representation, an approved different tax period and tax treaty facts can change the result.

Rwanda tax rates

Saint Kitts and Nevis: No personal-income-tax residence day test

• The St. Kitts and Nevis government states that it levies no personal income tax.
• The government's citizenship-by-investment programme is separate from physical residence. A passport does not establish foreign tax residence or a local 183-day income-tax threshold.

Citizenship, immigration residence, treaty claims and residence under another country's law need separate review. No generic 183-day personal-income-tax test applies.

Saint Kitts and Nevis tax rates

Saint Lucia: At least 183 days in the year of income

• Income Tax Act Cap. 15.02 section 2 defines individual residence through at least 183 days of physical presence in the year of income.
• A permanent place of abode and some presence, or continuity with a qualifying adjacent income year, are alternative routes.
• The 183-day ceiling in the Act's United Kingdom double-taxation order is a treaty employment exemption, not this domestic residence definition.

A permanent abode, adjacent-year continuity, and treaty residence need separate facts.

Saint Lucia tax rates

Saint Vincent and the Grenadines: At least 183 days in the basis period

• Income Tax Act Cap. 435 section 2 defines individual residence through at least 183 days of physical presence in the basis period. Section 11 makes the normal individual basis period the calendar year.
• A permanent place of abode and some presence, or continuity with a qualifying adjacent basis period, are alternative routes.
• The 183-day ceiling in the Act's double-taxation orders concerns treaty employment income, not domestic residence.

Permanent abode, adjacent-year continuity, and treaty status need separate review. A citizenship-by-investment passport is not a tax-residence result.

Saint Vincent and the Grenadines tax rates

Samoa: 183 days in a 12-month period commencing or ending in the calendar tax year

• Income Tax Act 2012 section 6(1)(b) uses at least 183 days of presence in any 12-month period that commences or ends in the calendar tax year. The visits can be separate.
• The Act does not define how a partial arrival or departure day counts. Confirm that the recorded travel dates meet Samoa's legal day count before treating the presence route as established.
• A home in Samoa, or Samoan citizenship with Government or statutory-authority service, is a separate residence route. Section 6(2)–(3) can limit the first or final resident year to the period of actual presence.
• The Act applies from 1 January 2013. The Attorney General's 2023 consolidation includes the 2022 amendment; the Ministry for Revenue's current document library lists that amendment as the latest income-tax amendment.

A home, qualifying public service, the first or last residence year and an applicable treaty need facts beyond recorded travel dates.

Samoa tax rates

San Marino: Registered residence or abode for most of the calendar tax year; or centre of vital interests

• Current consolidated Income Tax Law 166/2013 article 10 says an individual is resident if registered as resident for most of the tax period, lives in San Marino for most of it, or has the centre of vital interests there.
• Article 3 defines the tax period as the calendar year. Most of it means at least 183 days in a 365-day year or 184 days in a 366-day year, but travel dates alone do not prove that each day was a day lived there.
• Article 2 defines abode as where a person conducts private life, whether or not registered or domiciled. The law does not specify how to count arrival and departure part-days for the abode route.

Registered residence and centre of vital interests can establish residence without the counted-abode route. A treaty may change the final position.

San Marino tax rates

Saudi Arabia: 183 days, or 30 days with a home

• At least 183 days in the tax year, or at least 30 days with a qualifying permanent dwelling in Saudi Arabia.
• Part days count. Transit between two foreign destinations does not count. A residence permit alone does not establish a permanent dwelling.

ZATCA's certificate form says 'more than 30 days' for the home route, while its income-tax guidance and service page say at least 30. The calculator uses the statutory 30-day threshold.

Saudi Arabia tax rates

Senegal: Tax domicile from a permanent home, main stay, work or economic interests; no numeric day test in the reviewed code

• The tax authority's 2025 General Tax Code, article 48(III), treats a permanent home or main place of stay in Senegal as tax domicile. Main professional activity and the centre of economic interests are separate routes.
• The article also covers certain people on leave abroad and state agents working abroad. It contains no general 183-day threshold; Senegal-source income can remain taxable without Senegal tax domicile.
• The authority lists the January 2025 code as its current published edition. A complete 2026 amendment review was unavailable, so this calculator does not turn recorded days alone into a 2026 residence finding.

Review the permanent home, main stay, work, economic interests, leave, state-service and treaty facts. Recorded days alone do not decide tax domicile. Check any 2026 amendment before relying on the result.

Senegal tax rates

Serbia: 183 days in 12 months beginning or ending in the tax year

• At least 183 days, continuous or separate, in a 12-month period that begins or ends in the tax year establishes domestic residence.
• Any part of a day counts as a full day except time spent only in transit through Serbia.
• A home or centre of business and life interests can establish residence with fewer days. Newcomer and final-departure rules determine when residence starts or ends within a year.

The calculator uses a qualifying window ending on an observed Serbian day in the selected year. It cannot classify transit, home, prior residence or final departure.

Serbia tax rates

Singapore: 183-day rule

• 183 days or more of stay or work in the calendar year before the Year of Assessment.
• Two-year concession: employment over two calendar years where the employment, with your presence just before and after it, covers a continuous period of at least 183 days. Not for directors, public entertainers or professionals.
• Three-year concession: a continuous stay or work over three consecutive years makes you resident in all three, even with fewer than 183 days in the first and third year.

Citizens and permanent residents who reside in Singapore, apart from temporary absences, are resident.

Singapore tax rates

Slovakia: 183 days in a calendar year, with study and treatment exceptions

• Habitual presence is at least 183 days in a calendar year, continuous or spread across visits; each part-day counts.
• Permanent residence or domicile can create unlimited tax liability without 183 days.
• A person present only to study or receive medical treatment can remain a nonresident despite 183 days; a tax treaty can also assign residence elsewhere.

The current statute says 'at least 183', but one English tax-authority page says 'more than 183'. The travel log cannot identify study, treatment, domicile or treaty facts.

Slovakia tax rates

Slovenia: more than 183 days in the tax year

• More than 183 days of presence during a calendar tax year is a domestic residence route.
• A registered permanent residence, habitual abode, or centre of personal and economic interests can create residence earlier.
• The income-tax law allows a treaty to treat a domestic resident as nonresident when the treaty assigns exclusive residence to the other state.

Tax registration, family and economic ties, treaty residence and exact part-day counting need separate review. A business permanent-establishment 183-day rule is distinct from individual residence.

Slovenia tax rates

South Africa: physical presence test

• More than 91 days in the current year of assessment (1 March to the end of February), and
• more than 91 days in each of the five previous years, and
• more than 915 days in total over those five years.
• A person resident under this test stops being resident after a continuous period of at least 330 full days outside South Africa.

The first question is whether you are ordinarily resident: South Africa is the place you normally return to. If so, the day test does not matter.

South Africa tax rates

South Korea: domicile or 183 days of residence

• A domicile in South Korea or at least 183 days of residence in one calendar year establishes residence.
• A continuous period of at least 183 days across two tax years can qualify. Temporary absences for travel or treatment may count as continued residence.
• The first day after arrival starts the counted residence period. The departure day is included.

The current law uses 183 days. An older English tax-authority page still says one year. Household, assets and purpose of stay need review.

South Korea tax rates

Spain: 183-day rule

• More than 183 days in the calendar year.
• Sporadic absences count as days in Spain, unless you prove tax residence in another country.

You are also resident if the main centre of your business or economic interests is in Spain. If your spouse (not legally separated) and minor children live in Spain, Spain presumes you are resident.

Spain tax rates

Sri Lanka: 183 days in 12 months commencing or ending in the assessment year

• An individual present during the assessment year is resident when that presence falls within at least 183 days in a 12-month period commencing or ending during the year.
• A person can also be resident by residing in Sri Lanka, by certain government postings abroad, or by employment on a Sri Lankan ship.
• If residence arises only through the 183-day limb, section 70 starts residence at the beginning of that 183-day period; other residence routes can apply for the whole assessment year.

The assessment year runs 1 April to 31 March. The calculator tests recorded periods that commence or end in the selected year; residence and government or ship employment need separate facts.

Sri Lanka tax rates

Suriname: tax residence depends on where the person lives under the circumstances, with return and public-service deeming rules

• The Tax Authority's Income Tax Law 1922, consolidated through State Gazette 2024 No. 3, article 1(2)(a) makes individuals who live in Suriname domestic income-tax payers. Article 3(1) says where someone lives is assessed from the circumstances, without a fixed number of days.
• Article 3(2) deems a person to have lived in Suriname during an absence if they return to live there within one year after leaving and did not live elsewhere. Article 3(3) deems a Surinamese national employed by a Surinamese public-law body abroad, plus specified spouse and minor children, to live in Suriname.
• The same law's article 28(2)(b) uses more than 183 days for certain construction work that creates a permanent establishment. That is a business-income rule, not an individual tax-residence test. The ministry's current income-tax page repeats the living-in-Suriname criterion; a later residence amendment was not found in the reviewed official sources.

Review the person's actual living circumstances, a return within one year without living elsewhere, qualifying Surinamese public service abroad, treaty residence, and any later amendment. Recorded days alone do not decide residence.

Suriname tax rates

Sweden: home or six-month habitual stay

• Domicile in Sweden or a regular stay of at least six consecutive calendar months establishes unlimited tax liability.
• Short visits abroad may count within the continuous stay. Nights in Sweden normally distinguish residence from daily commuting.
• After moving away, a home, family, important assets or similar significant connections can continue Swedish residence.

A date-only travel record does not prove where the person slept or whether a break was temporary.

Sweden tax rates

Switzerland: 30 or 90 days of continuous stay

• A stay of at least 30 days without significant interruption, while you work in Switzerland, or
• a stay of at least 90 days without significant interruption, without work.
• This is a continuous stay, not a total of separate days. The cantonal tax laws use the same figures.

Domicile: you are resident from the day you live in Switzerland with the intention to stay there permanently, whatever your days.

Switzerland tax rates

Syria: No general individual tax-residence day threshold verified in the available law

• Income Tax Law No. 24 of 2003, article 1, taxes listed income categories. Article 1(b) includes payments to nonresidents for services performed in Syria. The available law text gives no general number of days that establishes individual residence.
• Chapter III addresses nonresidents and non-Syrian persons for specified service income. Its withholding rules do not create a general personal tax-residence day test.
• The Syria–Lebanon treaty uses 183-day conditions for professional services and employment income. Treaty article 4 refers residence back to domestic law; those work-income conditions are not a domestic residence definition.
• A March 2026 Ministry of Finance decision still applied Law No. 24 of 2003 as amended. In October 2026, the ministry said its new tax system was planned for 2027. A consolidated official text of all amendments was not available for this review.

Residence and any treaty claim need review against the applicable law and the person's income facts. Payments for services performed in Syria can be taxable for nonresidents. Recorded days alone do not prove or rule out Syrian tax residence.

Syria tax rates

Taiwan: 183-day or registered-home tests

• Without domicile, at least 183 days in the tax year establishes residence.
• With household registration, at least 31 days establishes residence; one to 30 days can also qualify when life and economic interests are in Taiwan.
• For foreign visitors, the arrival day is omitted and the departure day counts.

Household registration and life-centre facts are not in the travel log. The 183-day route is distinct from the 90-day income-source threshold.

Taiwan tax rates

Tajikistan: more than 182 days in 12 months beginning or ending in the calendar year

• Current Tax Code article 14(2)(1) treats more than 182 days in any 12-month period beginning or ending in the calendar year as residence.
• A Tajik citizen, a Tajik official posted abroad, or a citizenship or permanent-residence applicant without a permanent home abroad can be resident without 183 days.
• Article 14(4) excludes a foreign national with diplomatic, consular, foreign-government or qualifying international-organisation status, and specified family members, regardless of days.
• Articles 14(2)(1)(a)–(b) can limit a new or departing resident to a period that starts with first presence or ends with last presence.

The Tax Committee's pre-2022 instruction describes only periods ending in the year. The current code permits periods beginning or ending. Citizenship, official status, a permanent home abroad, part-year dates and treaties need review.

Tajikistan tax rates

Tanzania: 183 days in the year or a three-year average above 122

• Section 86 of the Income Tax Act makes an individual resident at 183 days or more in the calendar year.
• Presence in the current and each of the two preceding years also qualifies if the three years average more than 122 days: more than 366 days in total, with presence in all three.
• A permanent home in Tanzania plus any presence during the year, or a Tanzanian Government posting abroad, is a separate route.

A short-term resident, resident for no more than two years over their lifetime, has a different foreign-income tax scope. Residence and the income-tax scope need separate review.

Tanzania tax rates

Thailand: 180-day rule

• 180 days or more in total in a tax year (the calendar year). The days need not be consecutive.
• The Revenue Department's 2024 guide says 180 days or more; an older page of its website says more than 180. The calculator follows the 2024 guide.

Thailand uses only the day count for individuals.

Thailand tax rates

Trinidad and Tobago: At least 183 days in the income year

• At least 183 days in the income year establishes the tax-residence presence route.
• Treaty residence and the scope of deductions require separate review.

Tax treaty status and income source can change liability. The public guidance also distinguishes residence from the availability of deductions.

Trinidad and Tobago tax rates

Tunisia: 183 days in the calendar year when no principal home exists in Tunisia

• Income Tax Code article 2 treats a principal home in Tunisia as a residence route without a day minimum.
• Without a principal home in Tunisia, at least 183 days of continuous or separate stays in the calendar year establish habitual residence.
• A Tunisian state official working abroad is also resident if not subject there to personal income tax on all income.
• Article 2 is subject to tax treaties and special agreements. Article 3 taxes some Tunisia-source income of nonresidents without making them resident.
• The separate registration-duty code uses 183 days in the 365 days before a gift or death. That window does not replace the income-tax calendar-year test.

The DGI's readable 2023 code gives the article 2 text. DGI lists a 2026 edition, but its PDF did not load at this review. Its separate gift and inheritance rule uses a trailing 365-day window. The income-tax law does not define how travel-date fragments count; confirm exact boundary days and any later amendment before relying on them.

Tunisia tax rates

Türkiye: domicile or continuous six-month stay

• A domicile in Türkiye or a continuous stay longer than six months within a calendar year establishes domestic residence.
• Short temporary departures do not break the stay. Foreigners present for a specific temporary assignment, study, treatment, rest or travel can be excepted even after six months.

A separate 2026 exemption for some new residents' foreign income does not change the residence test.

Türkiye tax rates

Turkmenistan: 183 days in the calendar tax year

• Tax Code article 14(3) treats 183 or more aggregate days in the tax year as residence. Article 5 defines the tax year as 1 January through 31 December.
• Any part of a day on Turkmen territory counts, regardless of duration. A day spent only transiting through the country does not count.
• Foreign citizens working for foreign diplomatic or consular missions or international organisations, and their families, are not resident during that stay even if the day count reaches 183.

Recorded pure-transit days cannot be subtracted without trip-purpose detail. Foreign-official status and treaty residence require separate review.

Turkmenistan tax rates

Turks and Caicos Islands: No personal-income-tax residence day test

• The Turks and Caicos Ministry of Finance states that the islands have no income-tax regime. Current government job terms continue to describe salary as income-tax free.
• Permanent Residence Certificates are immigration permissions with separate routes and conditions; they do not establish a general personal-income-tax threshold.

Immigration residence, certificates, and residence under another country's income-tax rules need separate review. No generic 183-day personal-income-tax result applies.

Turks and Caicos Islands tax rates

Uganda: 183 days in a qualifying 12 months or a three-year average above 122

• A total of at least 183 days in any 12-month period that commences or ends during the July-to-June income year meets the presence route.
• Presence in the current and each of the two preceding income years also qualifies when the periods average more than 122 days per year: more than 366 days in total, with presence in all three years.
• A permanent home in Uganda or Ugandan Government employment posted abroad is a separate route.
• A short PAYE page simplifies the tests to 183 days in a financial year or more than 122 days in each of three years; the tax authority's detailed residence answer gives the statutory rolling and average wording.

A permanent home, government posting and treaty facts can establish or change residence when the recorded day counts are lower.

Uganda tax rates

Ukraine: 183 days in the tax year only when home and vital-interest tests are unresolved

• Tax Code article 14.1.213 first tests residence and a permanent home in Ukraine, then the centre of vital interests if a permanent home exists in both states.
• Only when the centre of vital interests cannot be determined, or there is no permanent home in any state, does at least 183 days in the tax year establish residence. Arrival and departure days count.
• If the preceding tests still cannot determine residence, Ukrainian citizenship is a further fallback. Treaty residence can differ from domestic residence.

A home, centre of vital interests, citizenship and treaty tie-breaker can determine status independently of this day count. The recorded days alone cannot establish that the day fallback applies.

Ukraine tax rates

United Arab Emirates: 183-day and 90-day tests

• 183 days or more in the relevant 12 consecutive months, or
• 90 days or more in the relevant 12 consecutive months, if you are a UAE or GCC national or hold a valid UAE residence permit, and you have a permanent place of residence or a job or business in the UAE.
• The UAE has no personal income tax. The test matters for a tax residency certificate and for treaties.
• Days caused by exceptional circumstances that stop a planned departure are disregarded. A treaty certificate can use the treaty's own residence test.

Your usual or primary residence and the centre of your financial and personal interests can establish domestic residence at any day count. A UAE corporate-tax Resident Person and a treaty resident are separate concepts.

United Arab Emirates tax rates

United Kingdom: Statutory Residence Test

• Automatically resident: 183 days or more in the tax year (6 April to 5 April). A UK home or full-time work in the UK can also make you resident.
• Automatically non-resident: fewer than 16 days if you were UK resident in one or more of the three previous tax years; fewer than 46 days if you were resident in none of them; or full-time work abroad with fewer than 91 days in the UK.
• Otherwise, the number of ties decides. If you were resident in one or more of the three previous tax years: 16 to 45 days need 4 ties, 46 to 90 need 3, 91 to 120 need 2, and 121 to 182 need 1.
• If you were resident in none of the three previous tax years: 46 to 90 days need all 4 ties, 91 to 120 need 3, and 121 to 182 need 2.
• The ties are family, accommodation, work, 90 days in either of the two previous tax years, and, for a person who was resident before, spending more time in the UK than in any other country.
• A day counts if you are in the UK at midnight. With 3 or more ties, days when you were in the UK but left before midnight can count after the first 30.

The Statutory Residence Test is the whole UK test: days, the automatic tests and ties. Split-year treatment can divide the year of a move.

United Kingdom tax rates

United States: Substantial Presence Test

• At least 31 days in the current calendar year, and
• at least 183 days over three years: every day of the current year, plus one third of the days of the year before, plus one sixth of the days of the year before that.
• Closer-connection exception: with fewer than 183 days in the current year, a tax home abroad for the whole year and a closer connection to that country, you can claim to be non-resident on Form 8840.
• Days do not count for regular commuters from Canada or Mexico, transit of less than 24 hours, crew of foreign vessels, a medical condition that stops you leaving, and exempt individuals such as diplomats, teachers and students on certain visas.

A green card makes you resident whatever your days. US citizens are taxed on worldwide income wherever they live.

United States tax rates

Uruguay: more than 183 days in the calendar year

• More than 183 days of actual presence in the calendar year establishes fiscal residence.
• An absence of at most 30 consecutive days can count as sporadic unless the person proves tax residence in another country.
• Family, main activity, economic interests and specified investments can establish residence with fewer physical days.

The travel log does not classify transit, sporadic absences or foreign tax certificates. The 2026 newcomer income-tax option changes tax treatment, not this residence threshold.

Uruguay tax rates

Uzbekistan: more than 183 days in a qualifying 12-month period

• Tax Code article 30 treats more than 183 calendar days in any consecutive 12-month period beginning or ending in the tax period as residence.
• A person with fewer than 183 days in Uzbekistan can also be resident if they spent more days there than in any other single state in the tax period.
• Short treatment or study abroad does not interrupt presence. Qualifying foreign diplomatic, consular, international-organisation and family presence is excluded.
• Uzbek military and public officials posted abroad can be resident regardless of days; a person can apply for early recognition with a long-term employment contract or other proof.

A complete travel history, reason for absences, diplomatic status, government service, early application and treaty facts need separate review.

Uzbekistan tax rates

Vanuatu: No income tax; 183-day VAT and CRS residence tests have separate scope

• Vanuatu Customs states that Vanuatu has no income-tax system. Its 2019 VAT amendment defines a resident individual for VAT at 183 days in any 12 months commencing or ending in the calendar year, or through a home or government-service route.
• The 2024 CRS guide uses the same 183-day route for checking a Vanuatu tax-residence self-certification. Another section of that guide repeats an older VAT definition of 12 months in the prior 24 months, which the 2019 amendment replaced.
• These VAT and CRS classifications do not create a personal-income-tax day threshold.

Home, government service, VAT registration, CRS self-certification and foreign tax residence are separate. A 183-day stay must not be shown as a personal income-tax alert.

Vanuatu tax rates

Venezuela: More than 183 days in the calendar year or qualifying prior-year presence

• Income Tax Law article 51 defines a nonresident as a person who stays no more than 183 days in the calendar year and is not domiciled under the Organic Tax Code. Its paragraph also treats more than 183 continuous days in the previous calendar year as residence.
• Organic Tax Code article 30(1) treats more than 183 continuous or discontinuous days in the current or previous calendar year as tax domicile. Its first paragraph makes this domicile definition relevant when tax laws refer to residence.
• The Income Tax Law's prior-year paragraph specifies a continuous stay, while the later Tax Code also names discontinuous stays. A split prior-year stay needs a direct interpretation of the two texts.
• Neither official text defines how partial arrival and departure days count. The recorded date count alone cannot prove that more than 183 full days were spent in Venezuela.

An established home in Venezuela can create tax domicile unless the person meets the Code's foreign-stay and foreign-residence evidence conditions. Paid Venezuelan public service abroad is another route. Venezuelan nationality creates a rebuttable residence presumption. Treaty residence needs separate review.

Venezuela tax rates

Vietnam: 183 days in a year or first 12 months

• At least 183 days in a calendar year or the 12 consecutive months from first presence establishes residence.
• A registered regular home or a qualifying lease can establish residence with fewer days, subject to proof of foreign residence in some cases.
• Arrival and departure days count; entry and exit on the same day count as one day.

The 2025 Personal Income Tax Law and Decree 253/2026 took effect on 1 July 2026. A cross-year first-presence period and regular accommodation need separate review.

Vietnam tax rates

Yemen: 183 days in 12 months ending in the tax year, a permanent home, or a Yemeni national paid from Yemen while working abroad

• Income Tax Law 17/2010 article 3(First)(2) treats a natural person without a permanent home as resident after at least 183 consecutive or intermittent days in 12 months ending in that tax year. Exactly 183 confirmed days meet the test; it is not only a calendar-year count.
• Article 3(First)(1) independently covers a permanent place of residence in Yemen. Article 3(First)(3) independently covers a Yemeni national working abroad who receives job income from Yemen. Article 3(Third) treats a natural person who meets none of these routes as nonresident.
• Article 7 starts the ordinary tax year on 1 January. Article 171 makes the 2010 law effective on 31 December 2010; this calculator keeps 2010 and earlier conditional. Both the Sanaa and Aden tax authorities publish Law 17/2010, and the Sanaa authority's 2020 Law 8 amends article 160 only. No official partial travel-day method or later article 3 amendment was verified.

A permanent home or qualifying Yemeni nationality, overseas work and job income from Yemen can establish residence without 183 days. Confirm full days before a positive presence-only result. Tax treaties and income-source rules need separate review; residence alone does not make every individual income item worldwide-taxable.

Yemen tax rates

Zambia: 183 days of actual residence in a calendar charge year

• Income Tax Act section 4(1) treats an individual as resident for a charge year if the individual actually resides in Zambia for 183 days in total, even for a temporary purpose.
• A person who comes with a view or intent to establish residence can be resident before 183 days. Act 27 of 2011 changed the charge year to January through December from 2013.
• The Act does not define how to count partial days or whether a recorded visit is actual residence; those facts need direct review.

Intent to establish residence, whether recorded presence is actual residence, and treaty facts can change the result.

Zambia tax rates

Zimbabwe: Ordinary residence depends on facts; no current general day trigger

• The current Income Tax Act uses ordinary residence for individuals but gives no general number of days that creates it.
• Its section 12 definition of a temporary absence of no more than 183 days applies to the source of employment income, not to acquiring residence.
• The 2012 Income Tax Bill proposed a 183-day residence test. ZIMRA still labels it a bill and says it was open for comment before passage; the current Act remains Chapter 23:06.

Ordinary residence, income source and any applicable treaty require individual review.

Zimbabwe tax rates