DwelltimeRulebook / Tax residency
Tax residency rules by country
The day-count tests that decide where you owe tax. 145 rules, each explained in plain English with worked examples computed by the same engine the app ships, and a link to the official source.
Australia
- 🇦🇺Avoid Australia tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇦🇺Become Australia tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Austria
- 🇦🇹Avoid Austria tax residencyAustria taxes on residence or habitual abode. A stay of more than six months creates habitual abode, and it applies retroactively from the first day of that stay.
<=182 / YEAR - 🇦🇹Become Austria tax residentAustria taxes on residence or habitual abode. A stay of more than six months creates habitual abode, and it applies retroactively from the first day of that stay.
>=183 / YEAR
Brazil
- 🇧🇷Avoid Brazil tax residency183 days, not necessarily consecutive, within any 12-month period.
<=182 / 365 - 🇧🇷Become Brazil tax resident183 days, not necessarily consecutive, within any 12-month period.
>=183 / 365
Bulgaria
- 🇧🇬Avoid Bulgaria tax residencyMore than 183 days in any 12-month period. Residence attaches to the calendar year in which the 183rd day falls.
<=182 / 365 - 🇧🇬Become Bulgaria tax residentMore than 183 days in any 12-month period. Residence attaches to the calendar year in which the 183rd day falls.
>=183 / 365
Canada
- 🇨🇦Avoid Canada tax residencyThe 183-day rule makes you a deemed resident only if you have no significant residential ties; with ties you may be resident on fewer days.
<=182 / YEAR - 🇨🇦Become Canada tax residentThe 183-day rule makes you a deemed resident only if you have no significant residential ties; with ties you may be resident on fewer days.
>=183 / YEAR
Chile
- 🇨🇱Avoid Chile tax residencyMore than 183 days, continuous or not, within any 12-month period.
<=182 / 365 - 🇨🇱Become Chile tax residentMore than 183 days, continuous or not, within any 12-month period.
>=183 / 365
China
- 🇨🇳Avoid China tax residencyResidence at 183 days in a tax year. Worldwide taxation of foreign-sourced income only bites after six consecutive such years, and a single absence of more than 30 days resets that run.
<=182 / YEAR - 🇨🇳Become China tax residentResidence at 183 days in a tax year. Worldwide taxation of foreign-sourced income only bites after six consecutive such years, and a single absence of more than 30 days resets that run.
>=183 / YEAR
Colombia
- 🇨🇴Avoid Colombia tax residencyMore than 183 days across any 365 consecutive days. When that period straddles two years, residence falls in the second.
<=182 / 365 - 🇨🇴Become Colombia tax residentMore than 183 days across any 365 consecutive days. When that period straddles two years, residence falls in the second.
>=183 / 365
Croatia
- ðŸ‡ðŸ‡·Avoid Croatia tax residencyCroatia counts a stay of at least 183 days that may straddle two calendar years; this counter reads one year at a time and is therefore the conservative reading.
<=182 / YEAR - ðŸ‡ðŸ‡·Become Croatia tax residentCroatia counts a stay of at least 183 days that may straddle two calendar years; this counter reads one year at a time and is therefore the conservative reading.
>=183 / YEAR
Cyprus
Czechia
- 🇨🇿Avoid Czechia tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇨🇿Become Czechia tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Denmark
- 🇩🇰Avoid Denmark tax residencyA continuous stay of more than six months — 183 days including short holidays abroad — triggers full liability. Keeping a home available in Denmark can trigger it far sooner.
<=182 / 365 - 🇩🇰Become Denmark tax residentA continuous stay of more than six months — 183 days including short holidays abroad — triggers full liability. Keeping a home available in Denmark can trigger it far sooner.
>=183 / 365
Estonia
- 🇪🇪Avoid Estonia tax residencyAt least 183 days in any period of 12 consecutive calendar months.
<=182 / 365 - 🇪🇪Become Estonia tax residentAt least 183 days in any period of 12 consecutive calendar months.
>=183 / 365
Finland
- 🇫🇮Avoid Finland tax residencyA continuous stay of more than six months makes you generally liable; the stay does not have to sit inside one calendar year.
<=182 / 365 - 🇫🇮Become Finland tax residentA continuous stay of more than six months makes you generally liable; the stay does not have to sit inside one calendar year.
>=183 / 365
France
- 🇫🇷Avoid France tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇫🇷Become France tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Georgia
- 🇬🇪Avoid Georgia tax residency183 days in any continuous 12-month period ending in the tax year.
<=182 / 365 - 🇬🇪Become Georgia tax resident183 days in any continuous 12-month period ending in the tax year.
>=183 / 365
Germany
- 🇩🇪Avoid Germany tax residencyGermany taxes on residence or habitual abode; a stay of more than six months generally establishes habitual abode.
<=182 / YEAR - 🇩🇪Become Germany tax residentGermany taxes on residence or habitual abode; a stay of more than six months generally establishes habitual abode.
>=183 / YEAR
Greece
- 🇬🇷Avoid Greece tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇬🇷Become Greece tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Hong Kong SAR China
Hungary
- ðŸ‡ðŸ‡ºAvoid Hungary tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - ðŸ‡ðŸ‡ºBecome Hungary tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Iceland
- 🇮🇸Avoid Iceland tax residencyResidence is triggered at 183 days in any 365 days, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / 365 - 🇮🇸Become Iceland tax residentReaching 183 days in any 365 days triggers residence under the day-count test.
>=183 / 365
India
- 🇮🇳Avoid India tax residencyIndia uses 182 days in the previous year, and a second test of 60 days plus 365 days across the four preceding years.
<=181 / YEAR - 🇮🇳Become India tax residentIndia uses 182 days in the previous year, and a second test of 60 days plus 365 days across the four preceding years.
>=182 / YEAR
Indonesia
- 🇮🇩Avoid Indonesia tax residencyMore than 183 days within any 12 months, or intent to reside — the intent limb needs no day count at all.
<=182 / 365 - 🇮🇩Become Indonesia tax residentMore than 183 days within any 12 months, or intent to reside — the intent limb needs no day count at all.
>=183 / 365
Ireland
- 🇮🇪Avoid Ireland tax residencyAlso resident if present 280 days across the current and previous tax year, with at least 30 days in each — not covered by this counter.
<=182 / YEAR - 🇮🇪Become Ireland tax residentAlso resident if present 280 days across the current and previous tax year, with at least 30 days in each — not covered by this counter.
>=183 / YEAR
Israel
- 🇮🇱Avoid Israel tax residencyAlso presumed resident on 30 days in the year plus 425 days across it and the two preceding years — not covered here.
<=182 / YEAR - 🇮🇱Become Israel tax residentAlso presumed resident on 30 days in the year plus 425 days across it and the two preceding years — not covered here.
>=183 / YEAR
Italy
- 🇮🇹Avoid Italy tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇮🇹Become Italy tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Kenya
- 🇰🇪Avoid Kenya tax residencyAlso resident on an average of 122 days a year across the year and the two preceding ones.
<=182 / YEAR - 🇰🇪Become Kenya tax residentAlso resident on an average of 122 days a year across the year and the two preceding ones.
>=183 / YEAR
Latvia
- 🇱🇻Avoid Latvia tax residencyResidence is triggered at 183 days in any 365 days, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / 365 - 🇱🇻Become Latvia tax residentReaching 183 days in any 365 days triggers residence under the day-count test.
>=183 / 365
Lithuania
- 🇱🇹Avoid Lithuania tax residencyAlso resident on 280 days across two consecutive years with at least 90 days in each — not covered by this counter.
<=182 / YEAR - 🇱🇹Become Lithuania tax residentAlso resident on 280 days across two consecutive years with at least 90 days in each — not covered by this counter.
>=183 / YEAR
Luxembourg
- 🇱🇺Avoid Luxembourg tax residencyLuxembourg looks first at domicile; a stay of more than six months is the alternative test.
<=182 / YEAR - 🇱🇺Become Luxembourg tax residentLuxembourg looks first at domicile; a stay of more than six months is the alternative test.
>=183 / YEAR
Malaysia
- 🇲🇾Avoid Malaysia tax residencyResidence is triggered at 182 days in a tax year, so the safe ceiling is 181. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=181 / YEAR - 🇲🇾Become Malaysia tax residentReaching 182 days in a tax year triggers residence under the day-count test.
>=182 / YEAR
Malta
- 🇲🇹Avoid Malta tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇲🇹Become Malta tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
New Zealand
- 🇳🇿Avoid New Zealand tax residencyNew Zealand counts 183 days in any 12-month period, not a tax year — the window rolls.
<=182 / 365 - 🇳🇿Become New Zealand tax residentNew Zealand counts 183 days in any 12-month period, not a tax year — the window rolls.
>=183 / 365
Nigeria
- 🇳🇬Avoid Nigeria tax residencyResidence is triggered at 183 days in any 365 days, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / 365 - 🇳🇬Become Nigeria tax residentReaching 183 days in any 365 days triggers residence under the day-count test.
>=183 / 365
Norway
- 🇳🇴Avoid Norway tax residencyMore than 183 days in any 12-month period, or more than 270 days in any 36-month period. Only the first test is counted here.
<=182 / 365 - 🇳🇴Become Norway tax residentMore than 183 days in any 12-month period, or more than 270 days in any 36-month period. Only the first test is counted here.
>=183 / 365
Peru
- 🇵🇪Avoid Peru tax residencyMore than 183 days in any 12-month period; residence then takes effect from 1 January of the following year.
<=182 / 365 - 🇵🇪Become Peru tax residentMore than 183 days in any 12-month period; residence then takes effect from 1 January of the following year.
>=183 / 365
Poland
- 🇵🇱Avoid Poland tax residencyPoland also treats a centre of personal or economic interests in the country as residence, on any number of days.
<=182 / YEAR - 🇵🇱Become Poland tax residentPoland also treats a centre of personal or economic interests in the country as residence, on any number of days.
>=183 / YEAR
Portugal
- 🇵🇹Avoid Portugal tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇵🇹Become Portugal tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Romania
- 🇷🇴Avoid Romania tax residencyRomania counts 183 days in any 12 consecutive months, not a calendar year — the window rolls.
<=182 / 365 - 🇷🇴Become Romania tax residentRomania counts 183 days in any 12 consecutive months, not a calendar year — the window rolls.
>=183 / 365
Russia
- 🇷🇺Avoid Russia tax residency183 days across 12 consecutive months. Short trips abroad for treatment or study of under six months do not break the count.
<=182 / 365 - 🇷🇺Become Russia tax resident183 days across 12 consecutive months. Short trips abroad for treatment or study of under six months do not break the count.
>=183 / 365
Saudi Arabia
- 🇸🇦Avoid Saudi Arabia tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇸🇦Become Saudi Arabia tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Serbia
- 🇷🇸Avoid Serbia tax residencyResidence is triggered at 183 days in any 365 days, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / 365 - 🇷🇸Become Serbia tax residentReaching 183 days in any 365 days triggers residence under the day-count test.
>=183 / 365
Singapore
- 🇸🇬Avoid Singapore tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇸🇬Become Singapore tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Slovakia
- 🇸🇰Avoid Slovakia tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇸🇰Become Slovakia tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Slovenia
- 🇸🇮Avoid Slovenia tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇸🇮Become Slovenia tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
South Africa
- 🇿🇦Avoid South Africa tax residencyThe physical presence test needs all three: more than 91 days in the current year, more than 91 days in each of the five preceding years, and more than 915 days across those five. This counter is the first limb only — the one you can still change this year.
<=90 / YEAR - 🇿🇦Become South Africa tax residentThe physical presence test needs all three: more than 91 days in the current year, more than 91 days in each of the five preceding years, and more than 915 days across those five. This counter is the first limb only — the one you can still change this year.
>=91 / YEAR
South Korea
- 🇰🇷Avoid South Korea tax residencyKorea counts 183 days of residence or stay in a tax year; an address or occupation in Korea can make you resident sooner.
<=182 / YEAR - 🇰🇷Become South Korea tax residentKorea counts 183 days of residence or stay in a tax year; an address or occupation in Korea can make you resident sooner.
>=183 / YEAR
Spain
- 🇪🇸Avoid Spain tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇪🇸Become Spain tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Sweden
- 🇸🇪Avoid Sweden tax residencySweden has no bright-line day count. Liability follows a "stadigvarande vistelse" — a continuous stay of about six months, short trips abroad included. Treat 183 as an alarm, not a line.
<=182 / YEAR - 🇸🇪Become Sweden tax residentSweden has no bright-line day count. Liability follows a "stadigvarande vistelse" — a continuous stay of about six months, short trips abroad included. Treat 183 as an alarm, not a line.
>=183 / YEAR
Switzerland
- 🇨ðŸ‡Switzerland — 30 days workingA stay of at least 30 days with gainful activity creates unlimited liability. Cantonal practice varies; this is the federal floor.
<=29 / YEAR - 🇨ðŸ‡Switzerland — 90 days not workingWithout gainful activity the threshold is a stay of at least 90 days. Interruptions do not always reset it.
<=89 / YEAR
Taiwan
- 🇹🇼Avoid Taiwan tax residencyResidence is triggered at 183 days in a tax year, so the safe ceiling is 182. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=182 / YEAR - 🇹🇼Become Taiwan tax residentReaching 183 days in a tax year triggers residence under the day-count test.
>=183 / YEAR
Thailand
- 🇹ðŸ‡Avoid Thailand tax residencyResidence is triggered at 180 days in a tax year, so the safe ceiling is 179. Day count is one test among several in most systems — ties, home and centre of interests can make you resident on fewer days.
<=179 / YEAR - 🇹ðŸ‡Become Thailand tax residentReaching 180 days in a tax year triggers residence under the day-count test.
>=180 / YEAR
Türkiye
- 🇹🇷Avoid Turkey tax residencyA continuous stay of more than six months in a calendar year. Temporary absences do not break it.
<=182 / YEAR - 🇹🇷Become Turkey tax residentA continuous stay of more than six months in a calendar year. Temporary absences do not break it.
>=183 / YEAR
United Arab Emirates
- 🇦🇪Avoid UAE tax residencyCabinet Decision 85 of 2022: 183 days in any consecutive 12-month period, or 90 days with additional conditions.
<=182 / 365 - 🇦🇪Become UAE tax residentCabinet Decision 85 of 2022: 183 days in any consecutive 12-month period, or 90 days with additional conditions.
>=183 / 365
United Kingdom
- 🇬🇧Avoid UK tax residencyThe 183-day automatic UK test is only one limb of the Statutory Residence Test — ties, work and homes can make you resident on far fewer days. Use the full SRT assessment, not this counter alone.
<=182 / YEAR - 🇬🇧Become UK tax residentThe 183-day automatic UK test is only one limb of the Statutory Residence Test — ties, work and homes can make you resident on far fewer days. Use the full SRT assessment, not this counter alone.
>=183 / YEAR
United States
- 🇺🇸Arizona statutory residenceNine months in the state raises a presumption of residence, counted here as 270 days. The presumption can be rebutted.
<=270 / YEAR - 🇺🇸Arkansas statutory residenceArkansas treats a stay of more than six months as residence for the whole year unless you show domicile elsewhere.
<=183 / YEAR - 🇺🇸California employment safe harbourCalifornia has no day-count bright line for residency. The safe harbour is an uninterrupted period of at least 546 days outside the state under an employment contract, with limits on return visits that this counter does not track.
>=546 AWAY / 730 - 🇺🇸Colorado statutory residenceStatutory residence needs both a permanent home in Colorado and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Connecticut 30-day safe harbourA Connecticut domiciliary is treated as a non-resident for a year in which they keep no permanent home in the state, keep one outside it for the whole year, and spend no more than 30 days in Connecticut. All three must hold.
<=30 / YEAR - 🇺🇸Connecticut statutory residenceStatutory residence needs both a permanent home in Connecticut and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Delaware statutory residenceStatutory residence needs both a permanent home in Delaware and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Georgia statutory residenceGeorgia counts 183 days or more in the aggregate, not consecutively, alongside living in the state.
<=183 / YEAR - 🇺🇸Hawaii statutory residenceMore than 200 days in the tax year raises a presumption of residence. It is rebuttable — you may show a permanent domicile elsewhere — so treat this as the day the burden shifts to you.
<=200 / YEAR - 🇺🇸Idaho statutory residenceIdaho treats you as resident if you keep a home there and spend more than 270 days in the state during the year.
<=270 / YEAR - 🇺🇸Indiana statutory residenceStatutory residence needs both a permanent home in Indiana and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Iowa statutory residenceStatutory residence needs both a permanent home in Iowa and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Kentucky statutory residenceStatutory residence needs both a permanent home in Kentucky and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Maine statutory residenceMaine counts any part of a day spent in the state, and a permanent place of abode plus more than 183 days makes you a statutory resident whatever your domicile.
<=183 / YEAR - 🇺🇸Maryland statutory residenceStatutory residence needs both a permanent home in Maryland and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Massachusetts statutory residenceStatutory residence needs both a permanent home in Massachusetts and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Michigan statutory residenceStatutory residence needs both a permanent home in Michigan and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Minnesota statutory residenceMinnesota needs both an abode in the state and more than half the year there. It also runs a separate domicile test with 26 listed factors, none of which is a day count.
<=183 / YEAR - 🇺🇸Missouri statutory residenceStatutory residence needs both a permanent home in Missouri and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Nebraska statutory residenceStatutory residence needs both a permanent home in Nebraska and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸New Jersey statutory residenceStatutory residence needs both a permanent home in New Jersey and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸New Mexico statutory residenceA first-year or part-year resident is one present 185 days or more; the state also taxes anyone domiciled there for any part of the year.
<=185 / YEAR - 🇺🇸New York statutory residenceStatutory residence needs both a permanent home in New York and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸North Dakota statutory residenceAn abode in the state plus more than seven months — counted here as 210 days — makes you a resident for the year.
<=210 / YEAR - 🇺🇸Ohio bright-line non-residencyOhio counts **contact periods**, not days: a contact period is an overnight stay away from your abode outside Ohio. This counter approximates them with calendar days, which is conservative — it can only ever overstate your exposure, never hide it.
<=212 / YEAR - 🇺🇸Oregon statutory residenceA permanent place of abode plus more than 200 days in the state makes you a resident whatever your domicile.
<=200 / YEAR - 🇺🇸Pennsylvania statutory residenceStatutory residence needs both a permanent home in Pennsylvania and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Rhode Island statutory residenceStatutory residence needs both a permanent home in Rhode Island and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸South Carolina statutory residenceStatutory residence needs both a permanent home in South Carolina and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸US FEIE physical presence330 full days abroad in any 12 consecutive months. Days in transit over international waters do not count as days abroad.
>=330 AWAY / 365 - 🇺🇸US Substantial PresenceThis counter is the current year only. The real test weights the two prior years at one third and one sixth — use SubstantialPresenceRule for the full calculation.
<=182 / YEAR - 🇺🇸Utah statutory residenceUtah treats you as resident on an abode in the state plus 183 or more days there. It also counts days of a spouse and of a dependent child in school, which this counter does not see.
<=183 / YEAR - 🇺🇸Vermont statutory residenceStatutory residence needs both a permanent home in Vermont and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸Virginia statutory residenceStatutory residence needs both a permanent home in Virginia and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR - 🇺🇸West Virginia statutory residenceStatutory residence needs both a permanent home in West Virginia and more than 183 days there. Days recorded only as "United States", with no state, are not counted — they are reported as unknown rather than guessed.
<=183 / YEAR
Vietnam
- 🇻🇳Avoid Vietnam tax residency183 days in a calendar year or in 12 consecutive months from first arrival. A permanent residence or a leased home of 183 days or more is an alternative test.
<=182 / YEAR - 🇻🇳Become Vietnam tax resident183 days in a calendar year or in 12 consecutive months from first arrival. A permanent residence or a leased home of 183 days or more is an alternative test.
>=183 / YEAR