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Reviewed October 2026Tax Residency Rules by Country
The day threshold, the counting window and the other tests that matter — for 36 jurisdictions, each linked to its official tax authority. Summaries are educational; confirm before acting.
| Country | Day test | Tax year | How residency works | Official source |
|---|
Calendar vs rolling
Calendar-year countries reset on 1 January. Rolling-window countries look at any 12 consecutive months — log continuously.
Ties beat days
Canada, Australia, France, Germany and the UK (via ties) can make you resident below 183 days.
Two claims?
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