When a country calls you resident.

More than 183 days in the calendar year. Short absences count as presence unless tax residence elsewhere is shown.

The other testsThe main base of activities or economic interests is in Andorra.

Source: Andorran personal income tax law (Llei 5/2014), article 8

No day count. A foreign national becomes resident after 12 months of presence.

The other testsPermanent immigration residence.

Source: Published sources

More than half the income year, the "183 day test", unless the usual place of abode is abroad and there is no intention to take up residence.

The other testsThe resides test, the domicile test and the Commonwealth superannuation test.

Source: Australian Taxation Office, the 183 day test

A stay of more than 6 months. Liability then reaches back over the first 6 months.

The other testsDomicile: a dwelling that is kept and used.

Source: Austrian Federal Fiscal Code (BAO), section 26

More than 182 days in the income year.

The other testsOrdinarily resident: a permanent home in Barbados and notice of the intention to live there for at least 2 income years in a row.

Source: Barbados Revenue Authority, Individuals

A stay of at least 183 days in 1 or 2 calendar years.

The other testsA dwelling owned or held for at least 183 days in 1 or 2 calendar years. Staying in it is not required.

Source: Croatian General Tax Act, article 43

More than 183 days in the calendar year. Or 60 days, with ties to Cyprus and no more than 183 days in any other single country.

The other testsFor the 60 day rule: a business, a job or a directorship in Cyprus, and a permanent home there.

Source: Published sources

183 days or more in the calendar year.

The other testsA permanent home in the Czech Republic.

Source: Published sources

More than 182 days in the calendar year, in a row or not.

Source: Published sources

None in the statute. Official guidance treats a stay of more than 6 months in a year as the principal place of stay in most cases.

The other testsA home or principal place of stay in France, a professional activity in France, or the centre of economic interests in France. Any 1 is enough.

Source: French tax authority guidance (BOFiP), BOI-IR-CHAMP-10

A continuous stay of more than 6 months, counted from its first day. Short breaks are ignored.

The other testsA dwelling in Germany that the person uses or has available.

Source: German Fiscal Code (AO), section 9

At least 183 days in a year of assessment, or more than 300 days over 3 consecutive years.

Source: Published sources

More than 183 days in any 12 months. Residence then starts on the first day of presence.

The other testsA permanent or principal home, the habitual abode or the centre of vital interests in Greece.

Source: Greek tax authority (AADE), tax residence of natural persons

More than 180 days in a year of assessment, or more than 300 days in 2 consecutive years.

The other testsOrdinarily residing in Hong Kong. The test serves treaty relief and the certificate of resident status: salaries tax does not turn on residence.

Source: Hong Kong Inland Revenue Department, certificate of resident status

More than 183 days within 12 months.

The other testsResiding in Indonesia, or being present in a tax year with the intention to reside.

Source: Indonesian tax authority, regulation PER-23/PJ/2025

Physical presence for more than 183 days of the tax period. Fractions of a day count.

The other testsResidence (the habitual abode) or domicile (the centre of personal and family relationships) for most of the period. An entry in the population register is presumed residence unless shown otherwise.

Source: Published sources

No day count. A residence held without a break for 1 year or more.

The other testsDomicile in Japan. A foreign national with 5 years or less in Japan in the last 10 is a non-permanent resident.

Source: Japan National Tax Agency, income tax guide

No fixed day count. Visits that average more than 90 nights a year over 4 years make a person resident from year 5.

The other testsThe length and frequency of visits, and accommodation in Jersey that is available for use.

Source: Government of Jersey, residency for income tax

A stay of more than 6 months.

The other testsDomicile: living in Liechtenstein with the intention to stay.

Source: Published sources

A stay of more than 6 consecutive months.

The other testsTax domicile: an abode in Luxembourg that is kept and used.

Source: Published sources

More than 183 days in a year, by the guidance of the tax authority.

The other testsArriving with the intention to live in Malta. Domicile then decides between worldwide tax and the remittance basis.

Source: Malta Tax and Customs Administration, tax residence

None.

The other testsA home in Mexico. With a home abroad as well, the centre of vital interests: more than 50% of income from Mexican sources, or the main centre of professional activity.

Source: Mexican Federal Fiscal Code, article 9

At least 183 days in the tax year.

The other testsDomicile, or the centre of personal and economic interests, in Montenegro.

Source: Published sources

More than 183 days in any 12 months. Residence ends after more than 325 days away in any 12 months.

The other testsA permanent place of abode in New Zealand.

Source: New Zealand Inland Revenue, tax residency status for individuals

More than 183 days, in a row or not, in the fiscal year or the year before it.

Source: Panama tax authority (DGI), Fiscal Code article 762-N

More than 183 days, in a row or not, in any 12 months that start or end in the year.

The other testsWith fewer days: a dwelling held in a way that shows the intention to keep and live in it as the habitual home.

Source: Portuguese personal income tax code (CIRS), article 16

For the US federal test of bona fide residence: at least 183 days in Puerto Rico in the tax year, or 1 of 4 other presence tests.

The other testsNo tax home outside Puerto Rico, and no closer connection to the United States or a foreign country.

Source: US Internal Revenue Service, Publication 570

183 days or more, present or employed in Singapore, in the calendar year before the year of assessment.

The other testsResiding in Singapore, apart from reasonable temporary absences.

Source: Published sources

More than 183 days in the calendar year.

The other testsThe main base of activities or economic interests is in Spain. Residence is presumed where the spouse and minor children live in Spain.

Source: Spanish tax agency (Agencia Tributaria), habitual residence

30 days with gainful activity, or 90 days without. Short breaks are ignored, and the days are not tied to a calendar year.

The other testsTax domicile: living in Switzerland with the intention to stay.

Source: Swiss Federal Direct Tax Act (DBG), article 3

180 days or more in the tax year, over 1 stay or several.

Source: Thai Revenue Code, section 41

183 days or more within 12 consecutive months. Or 90 days or more for a UAE or GCC national or a residence permit holder with a permanent home, a job or a business in the UAE.

The other testsThe usual or main home and the centre of financial and personal interests are in the UAE. The UAE levies no personal income tax.

Source: UAE Cabinet Decision No. 85 of 2022

183 or more days in the tax year.

The other testsAn only home in the UK for 91 days or more in a row, or full time work in the UK. Under 16 days is always non-resident, or under 46 for someone not resident in the 3 tax years before.

Source: GOV.UK, UK residence and tax

The substantial presence test: 31 days in the year and 183 days over 3 years, counting 1/3 of the days in the year before and 1/6 of the days in the year before that.

The other testsThe green card test. A US citizen is taxed wherever they live.

Source: US Internal Revenue Service, substantial presence test

More than 183 days in the calendar year.

The other testsThe main base of activities, the vital interests (a spouse and minor children in Uruguay), or a qualifying investment in Uruguay.

Source: Uruguayan tax authority (DGI), grounds of tax residence