Rulebook
The rules behind visas, tax residency, and citizenship — explained in plain English, with links to the official sources.
Tax
Australia — 183-Day Tax Residency Rule183 days / tax year
Brazil — 183-Day Tax Residency (Rolling 12-Month)183 days / 12 months
California — Audit-Risk Residency Indicator45 days / year
Canada — 183-Day Tax Residency Rule183 days / year
Chile — 183-Day Tax Residency (Rolling 12-Month)183 days / 12 months
Connecticut — Safe Harbor (30-Day)30 days / year
Connecticut — Tax Residency Rule183 days / year
Cyprus — 60-Day Non-Dom Tax Residency60 days / year
Delaware — Tax Residency Rule183 days / year
District of Columbia — Tax Residency Rule183 days / year
France — 183-Day Tax Residency Rule183 days / year
Germany — 183-Day Tax Residency Rule183 days / year
Greece — 183-Day Tax Residency (Rolling 12-Month Window)183 days / 12 months
Hawaii — Tax Residency Rule200 days / year
Idaho — Tax Residency Rule270 days / year
India — 182-Day Tax Residency Rule182 days / financial year
Iowa — Tax Residency Rule183 days / year
Ireland — 183-Day Tax Residency Rule183 days / year
Israel — 183-Day Tax Residency183 / year
Italy — 183-Day 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
Mexico — Tax Residency (Vital Interests Test)Vital interests (no day count)
Minnesota — Tax Residency Rule183 days / year
Missouri — Tax Residency Rule183 days / year
Morocco — Tax Residency (183 Days / 12 Months)183 / 12 mo
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
New Zealand — 183-Day Tax Residency Rule183 days / any 12-month window
Nigeria — Tax Residency (183 Days / 12 Months)183 / 12 mo
North Carolina — Tax Residency Rule183 days / year
North Dakota — Tax Residency Rule210 days / year
Oregon — Safe Harbor (30-Day)30 days / year
Oregon — Tax Residency Rule200 days / year
Pennsylvania — Tax Residency Rule183 days / year
Portugal — NHR (183-Day Tax Residency)183 days / year
Puerto Rico — Act 60 Bona Fide Residency (183 Days)183 days / calendar year
Rhode Island — Tax Residency Rule183 days / year
Singapore — 183-Day Tax Residency Rule183 days / calendar year
Spain — 183-Day Tax Residency Rule183 days / year
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
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
Residency
Australia — Resident Return Visa Maintenance730 days / 5 years
Canada — PR Maintenance (730 Days in 5 Years)730 days / 5 years
Italy — Residence Permit (Permesso di Soggiorno)<180 days away
New Zealand — Superannuation Portability (26-Week Absence)182 days away / any 12-month window
Spain — Golden Visa (TIE) Tax Residency Rule<=183 days / year
UAE — Residence Visa Maintenance (180-Day Absence Cap)180 days absence
United Kingdom — ILR 180-Day Absence Rule180 days away / 12 months
United Kingdom — Settled Status (Keep)<5 years consecutive absence
United Kingdom — Settled Status (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
Visas
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 — Tourist Visa Exemption (60 Days Per Visit)60 days / visit (extendable to 90)
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
Citizenship
Canada — Citizenship Residence Requirement1,095 days / 5 years
Cyprus — Citizenship (Naturalisation)<=90 days away / 12 months
Germany — Citizenship (Einbürgerung)<180 days away
Portugal — Citizenship (Naturalisation)<180 days away
Spain — Citizenship (Nationality via Residency)<180 days away
United Kingdom — Naturalisation Residence Requirement450 days / 5y + 90 / final year
United States — Naturalization Physical Presence (913 Days)913 days / 5 years