Region
North America tax residency rules
Tax-residency rules for the US (federal + states), Canada (significant ties + 183 days), Mexico (casa habitación), and Caribbean nations.
25 jurisdictions in this region.
Jurisdictions in North America
Showing 25 of 25 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Antigua and Barbuda | AG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bahamas | BS | Day Count | 90 days | Calendar year (Jan 1 – Dec 31) |
| Barbados | BB | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Belize | BZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bermuda | BM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Canada | CA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cayman Islands | KY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Costa Rica | CR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cuba | CU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Dominican Republic | DO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| El Salvador | SV | Day Count | 200 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) |
| Haiti | HT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Honduras | HN | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Jamaica | JM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Mexico | MX | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nicaragua | NI | Day Count | 180 days | Calendar year (Jan 1 – Dec 31) |
| Panama | PA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Puerto Rico | PR | 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) |
| Trinidad and Tobago | TT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| United States (Federal) | US | Substantial Presence | 183 days | Calendar year (Jan 1 – Dec 31) |