Region
Asia tax residency rules
Tax-residency rules for Asian jurisdictions: Japan's 5-year permanent classification, Singapore's 183-day rule, Hong Kong, Thailand, and 30+ others.
31 jurisdictions in this region.
Jurisdictions in Asia
Showing 31 of 31 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Afghanistan | AF | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Azerbaijan | AZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bangladesh | BD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Brunei | BN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cambodia | KH | Day Count | 182 days | Calendar year (Jan 1 – Dec 31) |
| China | CN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Hong Kong | HK | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| India | IN | Day Count | 182 days | Calendar year (Jan 1 – Dec 31) |
| Indonesia | ID | Day Count | 183 days / 365 | Rolling window |
| Japan | JP | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kazakhstan | KZ | 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) |
| Malaysia | MY | Day Count | 182 days | Calendar year (Jan 1 – Dec 31) |
| Maldives | MV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mongolia | MN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Myanmar | MM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nepal | NP | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| North Korea | KP | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Pakistan | PK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Philippines | PH | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| Singapore | SG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| South Korea | KR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sri Lanka | LK | 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) |
| 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) |
| Turkmenistan | TM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Uzbekistan | UZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Vietnam | VN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |