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Rulebook

The rules behind visas, tax residency, and citizenship — explained in plain English, with links to the official sources.

TaxView all
Australia — 183-Day Tax Residency Rule183 days / tax year
Belgium — Tax Residency (Domicile & Seat of Wealth)Domicile / seat of wealth (no day count)
Brazil — 183-Day Tax Residency (Rolling 12-Month)183 days / 12 months
Canada — 183-Day Tax Residency Rule183 days / year
Chile — 183-Day Tax Residency (Rolling 12-Month)183 days / 12 months
China — 183-Day Tax Residency≥183 days / calendar year
Colombia — 183-Day Tax Residency (Rolling 365)>183 days / any 365
Cyprus — 60-Day Non-Dom Tax Residency60 days / year
Denmark — §33A 42-Day Rule for Foreign Workers≤42 days in DK / 6 months
France — 183-Day Tax Residency Rule183 days / year
Georgia (Country) — 183-Day Tax Residency≥183 days / any 12 months
Germany — 183-Day Tax Residency Rule183 days / year
Greece — 183-Day Tax Residency (Rolling 12-Month Window)183 days / 12 months
Hong Kong — Tax Residency (180-Day Certificate Test)>180 days / tax year
India — 182-Day Tax Residency Rule182 days / financial year
Indonesia — 183-Day Tax Residency>183 days / any 12 months
Ireland — 183-Day Tax Residency Rule183 days / year
Israel — 183-Day Tax Residency183 / year
Italy — 183-Day Tax Residency Rule183 days / year
Kenya — 183-Day Tax Residency≥183 days / calendar year
Mexico — Tax Residency (Vital Interests Test)Vital interests (no day count)
Morocco — Tax Residency (183 Days / 12 Months)183 / 12 mo
Netherlands — Tax Residency (Personal Ties Test)Personal ties (no day count)
New Zealand — 183-Day Tax Residency Rule183 days / any 12-month window
Nigeria — Tax Residency (183 Days / 12 Months)183 / 12 mo
Norway — Tax Residency (183-Day and 270-Day Rules)>183 / 12 mo or >270 / 36 mo
NSW — Foreign-Person Surcharge: 200-Day Presence Test≥200 days / prior 12 months
Portugal — NHR (183-Day Tax Residency)183 days / year
Puerto Rico — Act 60 Bona Fide Residency (183 Days)183 days / calendar year
Singapore — 183-Day Tax Residency Rule183 days / calendar year
Spain — 183-Day Tax Residency Rule183 days / year
St Vincent & the Grenadines — 183-Day Tax Residency≥183 days / year of assessment
Sweden — Tax Residency (160-Day Habitual Stay)>160 days / year
Switzerland — Tax Residency (30/90-Day Stay Rule)30/90 days per stay
Thailand — 180-Day Tax Residency Rule180 days / calendar year
Turkey — 183-Day Tax Residency Rule183 days / year
UAE — 183-Day Tax Residency183 / year
UAE — 90-Day Tax Residency90 / year
United Kingdom — Statutory Residence Test (April 6 Tax Year)90 days / tax year (configurable: 15/45/90/120/182)
United States — Foreign Earned Income Exclusion (FEIE)330 days / 12 months
United States — Substantial Presence Test183 (weighted)
Uruguay — 183-Day Tax Residency Rule183 days / year
US Virgin Islands — Bona Fide Residency (§937 Presence Test)≥183 days / tax year
California — Audit-Risk Residency Indicator45 days / year
Connecticut — Safe Harbor (30-Day)30 days / year
Connecticut — Tax Residency Rule183 days / year
Delaware — Tax Residency Rule183 days / year
District of Columbia — Tax Residency Rule183 days / year
Hawaii — Tax Residency Rule200 days / year
Idaho — Tax Residency Rule270 days / year
Iowa — Tax Residency Rule183 days / year
Kentucky — Tax Residency Rule183 days / year
Louisiana — Tax Residency Rule183 days / year
Maine — Tax Residency Rule183 days / year
Maryland — Tax Residency Rule183 days / year
Massachusetts — Tax Residency Rule183 days / year
Minnesota — Tax Residency Rule183 days / year
Missouri — Tax Residency Rule183 days / year
Nebraska — Tax Residency Rule183 days / year
New Jersey — Tax Residency Rule183 days / year
New York — 183-Day Statutory Residency183 days / year
New York — Safe Harbor (30-Day)30 days / year
New York City — Tax Residency Rule183 days / year
North Carolina — Tax Residency Rule183 days / year
North Dakota — Tax Residency Rule210 days / year
Ohio — Bright-Line Residency (213 Contact Periods)<213 contact periods / year
Oregon — Safe Harbor (30-Day)30 days / year
Oregon — Tax Residency Rule200 days / year
Pennsylvania — Tax Residency Rule183 days / year
Rhode Island — Tax Residency Rule183 days / year
South Carolina — 183-Day Residency Presumption<183 days / year
Utah — Tax Residency Rule183 days / year
Vermont — Tax Residency Rule183 days / year
Virginia — Tax Residency Rule183 days / year
West Virginia — Tax Residency Rule183 days / year
Yonkers — Tax Residency Rule183 days / year
ResidencyView all
Australia — Resident Return Visa Maintenance730 days / 5 years
Canada — PR Maintenance (730 Days in 5 Years)730 days / 5 years
Czech Republic — Permanent Residence: Absence Caps≤310 days total / 5 yrs + ≤6 months at once
France — Carte de Résident: 3-Year Absence Rule<3 consecutive years abroad
France — Carte de Séjour Pluriannuelle: 6-Month Presence≥183 days in France / year
Greece — Conscription Deferral: Permanent Resident Abroad<6 months in Greece / year
Italy — Residence Permit (Permesso di Soggiorno)<180 days away
Netherlands — EU Long-Term Resident: Absence Rules<12 consecutive months outside EU
Netherlands — Highly Skilled Migrant: 8-Month Absence Rule≤8 months away / 12 months
New Zealand — NZ Super Overseas Travel (26-Week Absence Limit)182 days away / any 12-month window
New Zealand — Permanent Resident Visa: 184-Day Requirement≥184 days in EACH of last 2 years
Qatar — Residence Permit: 6-Month Absence Rule<6 months abroad
Spain — Golden Visa (TIE) Tax Residency Rule<=183 days / year
Spain — Residence Permit: 12-Month Absence Rule<12 months absence
Switzerland — C Permit: 10-Year (or 5-Year) Residence Requirement10 yr (5 yr fast track)
Switzerland — Residence Permit: 6-Month Absence Rule<6 months absence
UAE — Residence Visa Maintenance (180-Day Absence Cap)180 days absence
United Kingdom — ILR 180-Day Absence Rule180 days away / 12 months
United Kingdom — Keeping Settled Status (Absence Limits)<5 years consecutive absence
United Kingdom — Settled Status Criteria (How to Qualify)≥913 days in / 5 years
United Kingdom — Skilled Worker Settlement≤180 days away / 12 months
United States — Green Card Absence RuleUnder 180 days abroad
VisasView all
Canada — Visitor Visa (180 Days per Entry)180 days / visit
India — Tourist Visa (90 Days Per Visit)90 days / visit · 180 days / calendar year
Indonesia — D2 Business Visa (60 Days Per Visit)60 days / visit (extendable to 180)
Schengen — Single-Entry VisaVariable / visa window
Schengen Area — 90/180-Day Rule90 / 180
Thailand — Visa Exemption (60 Days Ending, 30 Days Ahead)60 days now → 30 days soon
UAE — Visa On Arrival (90/180)90 / 180
United Kingdom — Standard Visitor Visa (180 Days per Visit)180 days / visit
United States — B1/B2 Tourist Visa 180-Day Limit180 days / visit
United States — ESTA / Visa Waiver 90-Day Rule90 days / visit
CitizenshipView all
Australia — Citizenship: General Residence Requirement≤12 mo away / 4 yrs + ≤90 days / final yr
Canada — Citizenship Residence Requirement1,095 days / 5 years
Cyprus — Citizenship by Naturalisation (7 Years, or 3–4 Fast-Track)<=90 days away / 12 months
Germany — Citizenship (Einbürgerung)<180 days away
Ireland — Citizenship by Naturalisation (70-Day Absence Rule)≤70 days away / final year
New Zealand — Citizenship (1,350 Days in 5 Years)1,350 days / 5 years
Portugal — Citizenship (Naturalisation)<180 days away
Spain — Citizenship (Nationality via Residency)<180 days away
Switzerland — Citizenship by Naturalisation (10 Years, 3 of Last 5)10 years + 3 of last 5
United Kingdom — Naturalisation Residence Requirement450 days / 5y + 90 / final year
United States — Naturalization Physical Presence (913 Days)913 days / 5 years
Browse by countryEvery rule that affects a country — tax, visas, residency and citizenship — in one place.