US-TX
Texas tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Texas has 0% state income tax and 0% estate tax, with strong homestead protection. There's no formal Declaration of Domicile (unlike Florida) — Texas residency is established by action: TX driver's license, voter registration, homestead exemption, and severed old-state ties.
- Property taxes are higher than other no-income-tax states. Run the math for your situation.
- Tech and finance professionals leaving CA and NY face routine old-state audits.
- Document every TX day from move date forward. Aim for 200+ TX days.
Rules tracked by Tax Days
TX 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Texas has no income tax. Spending 183+ days helps establish TX domicile.