Tax Residency by Country
Jurisdiction-specific day-count thresholds, counting windows, and residency triggers. Based on rules publicly available as of May 2026.
| Country | Threshold | Rule type | Complexity | Reference |
|---|---|---|---|---|
| 🇵🇹 Portugal | 183 days | Day-count | Medium | View rules → |
| 🇪🇸 Spain | 183 days | Day-count | Medium | View rules → |
| 🇩🇪 Germany | 183 days | Day-count | Complex | View rules → |
| 🇬🇧 United Kingdom | Variable (SRT) | Statutory test | Complex | View rules → |
| 🇦🇪 UAE | 90 days | Day-count | Medium | View rules → |
| 🇫🇷 France | 183 days | Hybrid | Complex | View rules → |
| 🇮🇹 Italy | 183 days | Hybrid | Medium | View rules → |
| 🇳🇱 Netherlands | No fixed threshold | Totality test | Complex | View rules → |
| 🇨🇭 Switzerland | 30 days (work) / 90 days | Day-count | Complex | View rules → |
| 🇮🇪 Ireland | 183 days / 280-day rule | Day-count | Medium | View rules → |
| 🇦🇩 Andorra | 183 days + permit | Day-count | Medium | View rules → |
| 🇱🇺 Luxembourg | 183 days | Day-count | Medium | View rules → |
| 🇸🇬 Singapore | 183 days | Day-count | Medium | Coming soon |
| 🇬🇪 Georgia | 183 days (rolling) | Day-count | Simple | View rules → |
| 🇲🇹 Malta | 183 days | Hybrid | Medium | View rules → |
| 🇹🇭 Thailand | 180 days | Day-count | Medium | View rules → |
| 🇲🇽 Mexico | 183 days | Day-count | Medium | View rules → |
| 🇧🇷 Brazil | 183 days | Day-count | Medium | View rules → |
| 🇿🇦 South Africa | 183 days | Hybrid | Complex | View rules → |
Track your days across all these countries in one place — no signup required.
Open ElcanoThis index is for informational purposes only and does not constitute tax or legal advice. Tax residency rules change; verify with official sources and consult a qualified advisor for your specific situation.