🇬🇧United Kingdom: Statutory Residence Test
United Kingdom · Tax year starts 6 April
The UK Statutory Residence Test (SRT) determines tax residence from the number of days you spend in the UK in a tax year (6 April to 5 April), together with how many connecting 'ties' you have. A day generally counts if you are in the UK at midnight.
Tax year
Fewer than 16 days: you may be automatically non-resident (if you were UK-resident in one or more of the previous three tax years)
Spending fewer than 16 days in the UK in a tax year may meet an automatic-overseas test for someone who was UK-resident recently. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
Tax year
Fewer than 46 days: you may be automatically non-resident (if you were not UK-resident in any of the previous three tax years)
Spending fewer than 46 days in the UK in a tax year may meet an automatic-overseas test for a recent arriver. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
Tax year
46 to 182 days: your residence may depend on how many UK 'ties' you have (the more days, the fewer ties needed)
Between 46 and 182 days, the sufficient-ties test may apply: the more days you spend, the fewer connecting ties are needed for you to be treated as UK-resident. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
Tax year
183 days or more: you may meet an automatic UK residence test
Spending 183 days or more in the UK in a tax year may meet an automatic UK residence test. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇬🇧United Kingdom: Long-Term Resident (Inheritance Tax)
United Kingdom · Tax year starts 6 April
From 6 April 2025 the long-term resident (LTR) rule replaced deemed domicile for Inheritance Tax. Being UK-resident for at least 10 of the previous 20 tax years may bring your worldwide assets within the scope of UK Inheritance Tax.
Multi-year
UK-resident for 10 of the last 20 tax years: your worldwide estate may fall within UK Inheritance Tax
If you have been UK-resident for at least 10 of the previous 20 tax years, your worldwide assets may be within the scope of UK Inheritance Tax under the long-term resident rule. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇺🇸United States: Substantial Presence Test
United States · Tax year starts 1 January
The US Substantial Presence Test counts days over a calendar year and the two preceding years using a weighted formula (all days this year, one third of last year, one sixth of the year before). The count below is for the current calendar year only and is indicative.
Calendar year
31 days or more this year: the weighted three-year test may apply
From 31 days in the current calendar year, the substantial presence test can apply once the weighted three-year total is considered. This tool counts the current year only. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
Calendar year
183 days or more this year: you may meet the substantial presence test
Spending 183 days or more in the United States in a calendar year may meet the substantial presence test on its own. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇦🇺Australia: 183-day test
Australia · Tax year starts 1 July
Australia's income year runs from 1 July to 30 June, so the count restarts on 1 July rather than in January. The 183-day test looks at days of presence in Australia across that income year, and those days do not have to be continuous. It may not apply where your usual place of abode is outside Australia and you do not intend to take up residence. The day test is only one of several: the ordinary resides test, the domicile test and the Commonwealth superannuation test are each capable of making someone a resident on their own, so a stay under 183 days does not by itself put you outside them. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Tax year
183 days or more in the income year: the 183-day residency test may apply
Being present in Australia for 183 days or more in the income year may make the 183-day residency test relevant to you. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇨🇦Canada: 183-day deemed-resident rule
Canada · Tax year starts 1 January
Canada uses the calendar year. Staying in Canada for 183 days or more in that year, described as sojourning, may make you a deemed resident, and a part day spent in Canada is generally counted as a whole day towards the total. The rule is aimed at people without significant residential ties to Canada: a home available to you there, a spouse or common-law partner there, or dependants there are the ties usually looked at first, and someone who has them may be treated as a factual resident whatever the day count says. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Calendar year
183 days or more in the calendar year: you may be a deemed resident
Staying in Canada for 183 days or more in a calendar year may make you a deemed resident for tax purposes where you lack significant residential ties. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇲🇹Malta: 183-day test
Malta · Tax year starts 1 January
Malta uses the calendar year. Presence of more than 183 days in that year is the usual day measure, and the days may be continuous or made up of separate visits, considered together with the purpose and nature of the stay rather than the number alone. Malta also draws on the separate concepts of ordinary residence and domicile, which can change how foreign income and gains are treated even where two people have spent the same number of days there. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Calendar year
More than 183 days in the calendar year: you may be treated as resident in Malta
Spending more than 183 days in Malta in a calendar year may make you tax-resident there, depending on the nature of your stay. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇮🇳India: residence day tests
India · Tax year starts 1 April
India's tax year runs from 1 April to 31 March. You may be treated as resident if you are present for 182 days or more in the year, or for 60 days or more in the year combined with 365 days or more over the preceding four years.
Tax year
60 to 181 days: residence may depend on your days over the previous four years (365-day rule)
From 60 days in the tax year, you may be resident if your presence over the previous four years reaches 365 days. This tool counts the current year. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
Tax year
182 days or more in the tax year: you may be treated as resident
Being present in India for 182 days or more in the tax year may make you resident for tax purposes. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇮🇪Ireland: 183-day and two-year tests
Ireland · Tax year starts 1 January
Ireland uses the calendar year. You may be resident if you spend 183 days or more in the year, or 280 days or more across the current and previous year combined (ignoring years with 30 days or fewer).
Multi-year
280 days or more across this year and last: the two-year test may apply
Spending 280 days or more across the current and previous year combined may make you Irish-resident under the two-year test. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
Calendar year
183 days or more this year: you may be treated as resident
Spending 183 days or more in Ireland in a calendar year may make you resident for tax purposes. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇩🇪Germany: habitual-abode day guide
Germany · Tax year starts 1 January
Germany taxes residents on worldwide income and uses the calendar year, but unlimited liability can follow from either of two separate ideas in the Fiscal Code. A residence exists where you keep a dwelling in circumstances suggesting you will keep and use it, with no day count attached at all. A habitual abode exists where you are present in circumstances suggesting the stay is more than temporary, and a continuous stay of more than six months, commonly read as around 183 days, is generally treated as one; short interruptions are usually disregarded, and such a stay can run across the turn of the year rather than restarting in January. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Rolling 12 months
More than ~183 days: a habitual abode in Germany may be indicated
A continuous stay of more than around 183 days may indicate a habitual abode in Germany. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇫🇷France: 183-day guide
France · Tax year starts 1 January
France uses the calendar year, and sets out its residence criteria as alternatives rather than as a single day count: your home or your principal place of stay being in France, professional activity carried on in France other than as an ancillary activity, or France being the centre of your economic interests. Meeting any one of them may be enough on its own. The familiar 183-day figure is a rule of thumb for the principal-place-of-stay limb rather than a threshold written into the criteria, so a shorter stay does not by itself put you outside them. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Calendar year
More than 183 days this year: French residence factors may apply
Spending more than 183 days in France in a calendar year may be one factor pointing to French tax residence. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇪🇸Spain: 183-day test
Spain · Tax year starts 1 January
Spain uses the calendar year. The day measure is more than 183 days spent in Spanish territory in that year, and sporadic absences are generally counted towards the total unless you can show tax residence in another country. Days are not the only route: Spain also looks at whether the main base or centre of your activities or economic interests is in Spain, and there is a presumption of residence, open to rebuttal, where your spouse, if not legally separated, and your dependent minor children habitually reside there. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Calendar year
More than 183 days this year: you may be treated as resident in Spain
Spending more than 183 days in Spain in a calendar year may make you tax-resident there. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇵🇹Portugal: 183-day test
Portugal · Tax year starts 1 January
Portugal generally treats you as resident if you spend more than 183 days (continuous or not) in the country over a 12-month period, or keep a home there in conditions suggesting habitual residence.
Rolling 12 months
More than 183 days in a 12-month period: you may be treated as resident in Portugal
Spending more than 183 days in Portugal over a 12-month period may make you tax-resident there. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇳🇿New Zealand: 183-day and 325-day rules
New Zealand · Tax year starts 1 April
New Zealand measures over any 12-month period rather than over its tax year, so the window moves with you and does not restart in April: more than 183 days present in any such period may make you resident, and residence may then be treated as starting from the first of those days. Part days, including the day you arrive and the day you leave, generally count as whole days, and the days do not need to follow each other. The count is not the only route in: a permanent place of abode, meaning a place where you usually live in New Zealand, may make you resident whatever the days say, and it is weighed on ties such as how often you return, family, economic interests and employment rather than on whether you own the place. Leaving is the same period read from the other side and is stricter: being away for more than 325 days in any 12-month period may end residence, but only for someone who has no permanent place of abode there. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Rolling 12 months
Fewer than 40 days in any 12-month period: the 325-day non-residence rule may apply, if you have no permanent place of abode in New Zealand
Being away from New Zealand for more than 325 days in any 12-month period may end New Zealand residence, but only where you have no permanent place of abode there. Fewer than 40 days present is that same period seen from the other side. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
Rolling 12 months
More than 183 days in any 12-month period: you may be treated as resident in New Zealand
Being present in New Zealand for more than 183 days in any 12-month period may make you resident, and residence may be treated as starting from the first of those days. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇹🇭Thailand: 180-day test
Thailand · Tax year starts 1 January
Thailand uses the calendar year as its tax year, and the measure is a period or periods aggregating more than 180 days in that year, so separate visits are added together and the stay does not need to be continuous. Unusually for the rule sets held here, the definition the Revenue Department states turns on that count alone: it names no ties, abode or centre-of-interests limb of the kind Canada, Germany or Spain weigh alongside theirs, which makes the number carry more weight rather than less. What crossing it changes is reach: a resident may be taxed on income from Thai sources and also on the portion of foreign income brought into Thailand, where a non-resident is generally taxed on Thai-source income only. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Calendar year
More than 180 days in the calendar year: you may be treated as resident in Thailand
Spending more than 180 days in Thailand in a calendar year, counting separate visits together, may make you resident for tax purposes there. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇮🇹Italy: greater-part-of-the-year test
Italy · Tax year starts 1 January
Italy uses the calendar year as its tax period, and asks whether any one of its residence conditions held for the greater part of it, which the Revenue Agency states as at least 183 days, or 184 in a leap year. Days are not the only route and, since the 2024 reform, not the original one either: your domicile, meaning the place where your personal and family relationships are mainly maintained, being in Italy may be enough on its own, as may your habitual residence there. Physical presence is now a condition in its own right and is counted generously, taking even fractions of a day into account, so a run of short visits may reach the threshold where a count of whole days would not. Being entered in the resident population register is treated as pointing to residence, but that is open to rebuttal by showing the entry does not match where you actually live. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Calendar year
183 days or more this year (184 in a leap year): Italian residence conditions may apply
Meeting one of Italy's residence conditions for at least 183 days of the calendar year, or 184 in a leap year, may make you tax-resident there. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
🇵🇱Poland: 183-day and centre-of-vital-interests tests
Poland · Tax year starts 1 January
Poland runs its fiscal year over the calendar year and sets out two conditions that stand as alternatives rather than as a pair to be satisfied together, so meeting either one may be enough. The first is having the centre of your personal or economic interests, which the tax portal also calls your centre of vital interests, in Poland; the second is spending more than 183 days there in the fiscal year. Someone with neither is generally taxed on Polish income only, so the day count changes the reach of the tax rather than the rate, and the personal-interests limb means a short stay does not by itself put you outside the rules. A day count on its own does not settle the question: where two countries both treat you as resident, a double tax treaty tie-breaker may decide which one prevails, and residence is a separate matter from domicile.
Calendar year
More than 183 days in the fiscal year: you may be treated as resident in Poland
Spending more than 183 days in Poland in a fiscal year may make you tax-resident there. This is general information, not tax or legal advice, and your circumstances may differ. Day counts you record here are indicative only. Please consult a qualified professional before acting.
