Reference

254 tax-residency rules,
in one reference.

Search across 51 US states, 202 countries, and 1 region. Every threshold, every period type — linked to in-depth guides.

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Showing 254 of 254 jurisdictions

Jurisdiction ↑	Code	Rule type	Threshold	Period
Afghanistan	AF	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Alabama	US-AL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Alaska	US-AK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Albania	AL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Algeria	DZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Andorra	AD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Angola	AO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Antigua and Barbuda	AG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Argentina	AR	Day Count	183 days / 365	Rolling window
Arizona	US-AZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Arkansas	US-AR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Armenia	AM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Australia	AU	Facts & Circumstances	183 days	Calendar year (Jan 1 – Dec 31)
Austria	AT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Azerbaijan	AZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bahamas	BS	Day Count	90 days	Calendar year (Jan 1 – Dec 31)
Bahrain	BH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bangladesh	BD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Barbados	BB	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Belarus	BY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Belgium	BE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Belize	BZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Benin	BJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bermuda	BM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bolivia	BO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bosnia and Herzegovina	BA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Botswana	BW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Brazil	BR	Day Count	183 days / 365	Rolling window
British Virgin Islands	VG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Brunei	BN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bulgaria	BG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Burkina Faso	BF	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Burundi	BI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
California	US-CA	Facts & Circumstances	274 days	Calendar year (Jan 1 – Dec 31)
Cambodia	KH	Day Count	182 days	Calendar year (Jan 1 – Dec 31)
Cameroon	CM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Canada	CA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cape Verde	CV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cayman Islands	KY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Central African Republic	CF	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Chad	TD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Chile	CL	Day Count	183 days / 365	Rolling window
China	CN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Colombia	CO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Colorado	US-CO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Comoros	KM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Connecticut	US-CT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Costa Rica	CR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Croatia	HR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cuba	CU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cyprus	CY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Czech Republic	CZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Delaware	US-DE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Democratic Republic of the Congo	CD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Denmark	DK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
District of Columbia	US-DC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Djibouti	DJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Dominica	DM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Dominican Republic	DO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ecuador	EC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Egypt	EG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
El Salvador	SV	Day Count	200 days	Calendar year (Jan 1 – Dec 31)
Equatorial Guinea	GQ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Eritrea	ER	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Estonia	EE	Day Count	183 days / 365	Rolling window
Eswatini	SZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ethiopia	ET	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Fiji	FJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Finland	FI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Florida	US-FL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
France	FR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Gabon	GA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Gambia	GM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Georgia	US-GA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Georgia	GE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Germany	DE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ghana	GH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Greece	GR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Grenada	GD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guatemala	GT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guinea	GN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guinea-Bissau	GW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guyana	GY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Haiti	HT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Hawaii	US-HI	Day Count	200 days	Calendar year (Jan 1 – Dec 31)
Honduras	HN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Hong Kong	HK	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Hungary	HU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Iceland	IS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Idaho	US-ID	Day Count	270 days	Calendar year (Jan 1 – Dec 31)
Illinois	US-IL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
India	IN	Day Count	182 days	Calendar year (Jan 1 – Dec 31)
Indiana	US-IN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Indonesia	ID	Day Count	183 days / 365	Rolling window
Iowa	US-IA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Iran	IR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Iraq	IQ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ireland	IE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Israel	IL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Italy	IT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ivory Coast	CI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Jamaica	JM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Japan	JP	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Jordan	JO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kansas	US-KS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kazakhstan	KZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kentucky	US-KY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kenya	KE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kiribati	KI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kosovo	XK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kuwait	KW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kyrgyzstan	KG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Laos	LA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Latvia	LV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Lebanon	LB	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Lesotho	LS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Liberia	LR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Libya	LY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Liechtenstein	LI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Lithuania	LT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Louisiana	US-LA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Luxembourg	LU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Macau	MO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Madagascar	MG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Maine	US-ME	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Malawi	MW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Malaysia	MY	Day Count	182 days	Calendar year (Jan 1 – Dec 31)
Maldives	MV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mali	ML	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Malta	MT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Marshall Islands	MH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Maryland	US-MD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Massachusetts	US-MA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mauritania	MR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mauritius	MU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mexico	MX	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Michigan	US-MI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Micronesia	FM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Minnesota	US-MN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mississippi	US-MS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Missouri	US-MO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Moldova	MD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Monaco	MC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mongolia	MN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Montana	US-MT	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Montenegro	ME	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Morocco	MA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mozambique	MZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Myanmar	MM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Namibia	NA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nauru	NR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nebraska	US-NE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nepal	NP	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Netherlands	NL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nevada	US-NV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
New Hampshire	US-NH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
New Jersey	US-NJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
New Mexico	US-NM	Day Count	185 days	Calendar year (Jan 1 – Dec 31)
New York	US-NY	Days + Abode	184 days	Calendar year (Jan 1 – Dec 31)
New Zealand	NZ	Day Count	183 days / 365	Rolling window
Nicaragua	NI	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Niger	NE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nigeria	NG	Day Count	183 days / 365	Rolling window
North Carolina	US-NC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
North Dakota	US-ND	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
North Korea	KP	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
North Macedonia	MK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Norway	NO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ohio	US-OH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Oklahoma	US-OK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Oman	OM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Oregon	US-OR	Day Count	200 days	Calendar year (Jan 1 – Dec 31)
Pakistan	PK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Palau	PW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Palestine	PS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Panama	PA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Papua New Guinea	PG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Paraguay	PY	Day Count	120 days	Calendar year (Jan 1 – Dec 31)
Pennsylvania	US-PA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Peru	PE	Day Count	183 days / 365	Rolling window
Philippines	PH	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Poland	PL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Portugal	PT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Puerto Rico	PR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Qatar	QA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Republic of the Congo	CG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Rhode Island	US-RI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Romania	RO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Russia	RU	Day Count	183 days / 365	Rolling window
Rwanda	RW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saint Kitts and Nevis	KN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saint Lucia	LC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saint Vincent and the Grenadines	VC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Samoa	WS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
San Marino	SM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sao Tome and Principe	ST	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saudi Arabia	SA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Schengen Area	SCHENGEN	Rolling Window	90 days / 180	Rolling window
Senegal	SN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Serbia	RS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Seychelles	SC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sierra Leone	SL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Singapore	SG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Slovakia	SK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Slovenia	SI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Solomon Islands	SB	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Somalia	SO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Africa	ZA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Carolina	US-SC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Dakota	US-SD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Korea	KR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Sudan	SS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Spain	ES	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sri Lanka	LK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sudan	SD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Suriname	SR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sweden	SE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Switzerland	CH	Day Count	90 days	Calendar year (Jan 1 – Dec 31)
Syria	SY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Taiwan	TW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tajikistan	TJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tanzania	TZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tennessee	US-TN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Texas	US-TX	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Thailand	TH	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Timor-Leste	TL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Togo	TG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tonga	TO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Trinidad and Tobago	TT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tunisia	TN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Turkey	TR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Turkmenistan	TM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tuvalu	TV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
UAE	AE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Uganda	UG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ukraine	UA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
United Kingdom	GB	Statutory Residence Test	183 days	Tax year (UK: Apr 6 – Apr 5)
United States (Federal)	US	Substantial Presence	183 days	Calendar year (Jan 1 – Dec 31)
Uruguay	UY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
US Virgin Islands	VI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Utah	US-UT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Uzbekistan	UZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Vanuatu	VU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Venezuela	VE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Vermont	US-VT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Vietnam	VN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Virginia	US-VA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Washington	US-WA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
West Virginia	US-WV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Wisconsin	US-WI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Wyoming	US-WY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Yemen	YE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Zambia	ZM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Zimbabwe	ZW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)

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