Tax residency rules by country
Most countries decide whether you owe tax based on how many days you spend there. Cross the threshold — often 183 days in a calendar or rolling 12-month period — and you can become a tax resident, liable on your income and sometimes your worldwide assets. The exact count, the window it's measured over, and what counts as a day present vary from country to country.
This section breaks down each country's day-count tax-residency test in plain English: the threshold, how partial days are treated, which ties (home, family, economic centre) can make you resident below the day limit, and links to the official tax-authority guidance. Use it to understand where you stand before the numbers decide for you.
Track tax rules automatically
Bounded counts your days for every rule on this page and warns you before you cross a limit.
Frequently asked questions
In many countries you become a tax resident once you're physically present for 183 days or more within a tax year or rolling 12-month period. It's the most common threshold, but not the only test — some countries also look at where your home, family, or economic interests are.
Usually yes — many tax authorities count any day where you're present for even part of the day, so both your arrival and departure days often count. A few use midnight-presence rules instead. Each country page notes how partial days are treated.
Yes. If you meet the day-count or ties test in two places you can be dual-resident; tax treaties then apply tie-breaker rules to decide which country has the primary claim. Tracking your days in each country is the first step to managing it.
Explore other rules
For information only. These pages are a plain-English summary of publicly available rules, not tax, legal, or immigration advice. Rules change and depend on your personal circumstances — always confirm with the official source and a qualified professional before acting.