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Blog · 7 guides
Browse by Guides, US States, International, or Federal.
- Florida domicile: the complete guide to changing your tax residency
- California's 9-month rule + facts and circumstances test, explained
- The snowbird tax tracker guide: NY ↔ FL, NJ ↔ FL, IL ↔ FL
- The Substantial Presence Test, calculated step-by-step
- Schengen 90/180 explained: rolling windows, non-EU citizens, and how to count
- The New York 184-day rule: a survivor's guide
- The 183-day rule, explained: how tax residency really works
Rules reference · 254 jurisdictions
Index: All rules. Browse by type or region on the rules page.
Rule types
- 183-day rule
- Substantial Presence Test
- Rolling window
- Statutory Residence Test (UK)
- Days + Abode (statutory residence)
- Facts and circumstances
Regions
US states (51)
- Alaska
- Alabama
- Arkansas
- Arizona
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Iowa
- Idaho
- Illinois
- Indiana
- Kansas
- Kentucky
- Louisiana
- Massachusetts
- Maryland
- Maine
- Michigan
- Minnesota
- Missouri
- Mississippi
- Montana
- North Carolina
- North Dakota
- Nebraska
- New Hampshire
- New Jersey
- New Mexico
- Nevada
- New York
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Virginia
- Vermont
- Washington
- Wisconsin
- West Virginia
- Wyoming
Special regions (1)
Countries (202)
- 🇺🇸 United States (Federal)
- 🇨🇦 Canada
- 🇲🇽 Mexico
- 🇬🇹 Guatemala
- 🇧🇿 Belize
- 🇭🇳 Honduras
- 🇸🇻 El Salvador
- 🇳🇮 Nicaragua
- 🇨🇷 Costa Rica
- 🇵🇦 Panama
- 🇨🇺 Cuba
- 🇯🇲 Jamaica
- 🇭🇹 Haiti
- 🇩🇴 Dominican Republic
- 🇵🇷 Puerto Rico
- 🇹🇹 Trinidad and Tobago
- 🇧🇧 Barbados
- 🇧🇸 Bahamas
- 🇦🇬 Antigua and Barbuda
- 🇩🇲 Dominica
- 🇬🇩 Grenada
- 🇰🇳 Saint Kitts and Nevis
- 🇱🇨 Saint Lucia
- 🇻🇨 Saint Vincent and the Grenadines
- 🇰🇾 Cayman Islands
- 🇧🇲 Bermuda
- 🇻🇬 British Virgin Islands
- 🇻🇮 US Virgin Islands
- 🇨🇴 Colombia
- 🇻🇪 Venezuela
- 🇬🇾 Guyana
- 🇸🇷 Suriname
- 🇧🇷 Brazil
- 🇪🇨 Ecuador
- 🇵🇪 Peru
- 🇧🇴 Bolivia
- 🇵🇾 Paraguay
- 🇨🇱 Chile
- 🇦🇷 Argentina
- 🇺🇾 Uruguay
- 🇬🇧 United Kingdom
- 🇮🇪 Ireland
- 🇮🇸 Iceland
- 🇳🇴 Norway
- 🇸🇪 Sweden
- 🇩🇰 Denmark
- 🇫🇮 Finland
- 🇪🇪 Estonia
- 🇱🇻 Latvia
- 🇱🇹 Lithuania
- 🇵🇱 Poland
- 🇩🇪 Germany
- 🇳🇱 Netherlands
- 🇧🇪 Belgium
- 🇱🇺 Luxembourg
- 🇫🇷 France
- 🇲🇨 Monaco
- 🇨🇭 Switzerland
- 🇱🇮 Liechtenstein
- 🇦🇹 Austria
- 🇨🇿 Czech Republic
- 🇸🇰 Slovakia
- 🇭🇺 Hungary
- 🇸🇮 Slovenia
- 🇭🇷 Croatia
- 🇧🇦 Bosnia and Herzegovina
- 🇷🇸 Serbia
- 🇲🇪 Montenegro
- 🇽🇰 Kosovo
- 🇲🇰 North Macedonia
- 🇦🇱 Albania
- 🇬🇷 Greece
- 🇮🇹 Italy
- 🇸🇲 San Marino
- 🇲🇹 Malta
- 🇨🇾 Cyprus
- 🇪🇸 Spain
- 🇦🇩 Andorra
- 🇵🇹 Portugal
- 🇷🇴 Romania
- 🇧🇬 Bulgaria
- 🇲🇩 Moldova
- 🇺🇦 Ukraine
- 🇧🇾 Belarus
- 🇷🇺 Russia
- 🇹🇷 Turkey
- 🇦🇪 UAE
- 🇸🇦 Saudi Arabia
- 🇶🇦 Qatar
- 🇰🇼 Kuwait
- 🇧🇭 Bahrain
- 🇴🇲 Oman
- 🇾🇪 Yemen
- 🇯🇴 Jordan
- 🇱🇧 Lebanon
- 🇸🇾 Syria
- 🇮🇶 Iraq
- 🇮🇷 Iran
- 🇮🇱 Israel
- 🇵🇸 Palestine
- 🇬🇪 Georgia
- 🇦🇲 Armenia
- 🇦🇿 Azerbaijan
- 🇰🇿 Kazakhstan
- 🇺🇿 Uzbekistan
- 🇹🇲 Turkmenistan
- 🇰🇬 Kyrgyzstan
- 🇹🇯 Tajikistan
- 🇦🇫 Afghanistan
- 🇵🇰 Pakistan
- 🇮🇳 India
- 🇳🇵 Nepal
- 🇧🇩 Bangladesh
- 🇱🇰 Sri Lanka
- 🇲🇻 Maldives
- 🇲🇳 Mongolia
- 🇨🇳 China
- 🇭🇰 Hong Kong
- 🇲🇴 Macau
- 🇹🇼 Taiwan
- 🇯🇵 Japan
- 🇰🇷 South Korea
- 🇰🇵 North Korea
- 🇸🇬 Singapore
- 🇲🇾 Malaysia
- 🇧🇳 Brunei
- 🇮🇩 Indonesia
- 🇹🇱 Timor-Leste
- 🇵🇭 Philippines
- 🇹🇭 Thailand
- 🇻🇳 Vietnam
- 🇱🇦 Laos
- 🇰🇭 Cambodia
- 🇲🇲 Myanmar
- 🇦🇺 Australia
- 🇳🇿 New Zealand
- 🇵🇬 Papua New Guinea
- 🇫🇯 Fiji
- 🇸🇧 Solomon Islands
- 🇻🇺 Vanuatu
- 🇼🇸 Samoa
- 🇹🇴 Tonga
- 🇰🇮 Kiribati
- 🇲🇭 Marshall Islands
- 🇫🇲 Micronesia
- 🇵🇼 Palau
- 🇳🇷 Nauru
- 🇹🇻 Tuvalu
- 🇲🇦 Morocco
- 🇩🇿 Algeria
- 🇹🇳 Tunisia
- 🇱🇾 Libya
- 🇪🇬 Egypt
- 🇸🇩 Sudan
- 🇸🇸 South Sudan
- 🇪🇷 Eritrea
- 🇩🇯 Djibouti
- 🇸🇴 Somalia
- 🇪🇹 Ethiopia
- 🇰🇪 Kenya
- 🇺🇬 Uganda
- 🇹🇿 Tanzania
- 🇷🇼 Rwanda
- 🇧🇮 Burundi
- 🇨🇩 Democratic Republic of the Congo
- 🇨🇬 Republic of the Congo
- 🇨🇫 Central African Republic
- 🇬🇦 Gabon
- 🇬🇶 Equatorial Guinea
- 🇨🇲 Cameroon
- 🇹🇩 Chad
- 🇳🇪 Niger
- 🇳🇬 Nigeria
- 🇧🇯 Benin
- 🇹🇬 Togo
- 🇬🇭 Ghana
- 🇨🇮 Ivory Coast
- 🇧🇫 Burkina Faso
- 🇲🇱 Mali
- 🇲🇷 Mauritania
- 🇸🇳 Senegal
- 🇬🇲 Gambia
- 🇬🇼 Guinea-Bissau
- 🇬🇳 Guinea
- 🇸🇱 Sierra Leone
- 🇱🇷 Liberia
- 🇨🇻 Cape Verde
- 🇸🇹 Sao Tome and Principe
- 🇦🇴 Angola
- 🇿🇲 Zambia
- 🇲🇼 Malawi
- 🇲🇿 Mozambique
- 🇿🇼 Zimbabwe
- 🇧🇼 Botswana
- 🇳🇦 Namibia
- 🇿🇦 South Africa
- 🇸🇿 Eswatini
- 🇱🇸 Lesotho
- 🇲🇬 Madagascar
- 🇲🇺 Mauritius
- 🇸🇨 Seychelles
- 🇰🇲 Comoros
Glossary · 32 terms
Index: All terms.
- 183-day rule
- Abode (permanent place of)
- Bona Fide Residence Test
- Casa habitación
- Center of vital interests
- Closer connection exception
- Contact period (Ohio)
- Contemporaneous records
- Convenience of employer rule
- Declaration of Domicile
- Departure tax (exit tax)
- Domicile
- FEIE (Foreign Earned Income Exclusion)
- Foyer
- Gewöhnlicher Aufenthalt
- Habitual abode
- Homestead exemption
- Impatriate regime (Italy)
- Lump-sum taxation (forfait fiscal)
- Millionaire's Tax
- NHR (Non-Habitual Resident, Portugal)
- Ordinary residence (Ireland)
- Physical Presence Test
- PPA (Permanent Place of Abode)
- Remittance basis
- Schengen Area
- SPT (Substantial Presence Test)
- SRT (UK Statutory Residence Test)
- Statutory residence
- Tax home
- Tie-breaker rule
- Wohnsitz