Bounded

Australia Tax Residency Calculator

The Bounded TeamFree calculatorOctober 2026

Australia decides tax residency with four tests — and only one of them is a day count. This tool runs the 183-day test over the correct July–June income year and flags when the qualitative tests (resides, domicile) are likely to matter more than your day total. The full rule guide explains each test.

1 · Your days in Australia

Add your stays. The 183-day test counts days over the Australian income year — 1 July to 30 June, not the calendar year. The threshold is more than half the year: 183 days, or 184 when the income year contains 29 February (such as 2027–28). Part-days count in full.

Entry dateExit date
Saved only in your browser

2 · Your circumstances

3 · Where you stand

Loading…

Why the day count is only the start

  • The resides test comes first. If your behaviour says you live in Australia — home, job, family, routine — you're resident regardless of days. The ATO's ruling looks at continuity and purpose, not arithmetic.
  • The domicile test catches Australians abroad. Leaving Australia doesn't end residency unless you establish a permanent place of abode overseas — a real, settled base, not hotel-hopping.
  • The 183-day test catches visitors who linger — but its carve-out (usual abode overseas, no intention to reside) protects genuine long-stay tourists, which is why the tool asks about both.

Remember the year: 1 July to 30 June. A stay from January to October crosses two income years and may leave both under 183 — while still making you resident under the resides test if you settled in.

Frequently asked questions

Four tests, and meeting any one makes you resident: the resides test (living in Australia in the ordinary sense — the primary test), the domicile test (Australia is your permanent home unless your permanent place of abode is overseas), the 183-day test (with a carve-out for genuine visitors), and the Commonwealth superannuation test for contributing members of the PSS or CSS government schemes, which also covers their spouse and children under 16.

Present in Australia for more than half the income year — 183 days or more, or 184 in an income year containing 29 February such as 2027–28; 1 July to 30 June, not the calendar year — makes you resident, unless the Commissioner is satisfied your usual place of abode is overseas and you don't intend to take up residence in Australia. Part-days count in full.

Easily — this is the most common misunderstanding. The resides test has no day threshold: a lease, a job, family, and behaviour consistent with living in Australia can make you resident from your first months. Australians moving abroad face the mirror problem under the domicile test.

A government proposal (announced in the 2021–22 Budget, consulted on by Treasury in 2023, still not legislated as of October 2026) would replace the current tests: 183 days or more in an income year would always make you resident, and below that secondary tests would combine a 45-day presence threshold with objective factors such as a right to reside, Australian accommodation, family and economic ties. Until it passes, the existing four tests apply — don't plan on rules that don't exist yet.

Yes — residents are taxed on worldwide income (with foreign income tax offsets), while non-residents pay Australian tax only on Australian-source income, at non-resident rates with no tax-free threshold. Temporary residents — temporary-visa holders who aren't Australian residents for social security purposes and whose spouse, if any, isn't either — don't pay Australian tax on most foreign income, though pay for overseas work done while a temporary resident can still be taxed.

Your entries are saved only in your own browser (localStorage). We do record usage events that aren't linked to your name, including the day total and the result category the calculator shows, but not the dates of your trips.

Keep the day record this rule needsinBounded

  • Logs your days in each country automatically
  • Exports a dated travel report when you need evidence
  • Records border-crossing days in both countries
  • Runs alongside your other visa, tax, and residency rules
Get the app

Sources

Spot a mistake or an outdated rule on this page?

For information only. This calculator is a planning aid based on publicly available rules, not tax, legal, or immigration advice. Border officers and tax authorities make the final call — always confirm with the official sources linked above and a qualified professional before acting.