Region
Oceania tax residency rules
Tax-residency rules for Australia (4 alternative tests), New Zealand (183-day + permanent place of abode), and Pacific island nations.
14 jurisdictions in this region.
Jurisdictions in Oceania
Showing 14 of 14 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Australia | AU | Facts & Circumstances | 183 days | Calendar year (Jan 1 – Dec 31) |
| Fiji | FJ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kiribati | KI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Marshall Islands | MH | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Micronesia | FM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Nauru | NR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| New Zealand | NZ | Day Count | 183 days / 365 | Rolling window |
| Palau | PW | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Papua New Guinea | PG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Samoa | WS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Solomon Islands | SB | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tonga | TO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Tuvalu | TV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Vanuatu | VU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |