Global Residency & Tax Guides

Australia determines tax residency through multiple tests (resides, domicile, 183-day, superannuation); residents are taxed on worldwide income.

Canada determines tax residency through significant residential ties (factual residence) or a 183-day sojourn rule (deemed residence); residents taxed on worldwide income.

Tax residency in Indonesia is triggered by 183+ days' presence or intent to reside; residents taxed on worldwide income (with concessions for qualified foreigners).

Italy's tax residency is determined by 183+ days presence, habitual abode, domicile, or municipal registration; residents taxed on worldwide income with special regimes for new arrivals.

NZ tax residency is triggered by 183+ days in any 12-month period or having a permanent place of abode; residents taxed on worldwide income.

Portugal treats 183+ days in any 12-month period or having a habitual home as triggers for tax residency; long-stay options like D7 and D8 visas allow stay but do not prevent tax residency.

Singapore taxes residents based on 183+ days in a calendar year or a residence test; foreign income is generally exempt unless remitted under specific conditions.

Tax residency in Spain is triggered by spending over 183 days in the calendar year or having your economic or family ties centered in Spain

Swiss tax residency is based on domicile, intention, or minimum stay thresholds (30 days with work / 90 days without); residents taxed on worldwide income and wealth.

Tax residency in Thailand is triggered by spending 180 days or more in a calendar year; residents are taxed on Thai-source income and foreign income remitted to Thailand.

UAE has no personal income tax, but defines tax residency (183-day or 90-day tests) for treaty purposes and obtaining Tax Residency Certificates.

UK tax residency is determined by the Statutory Residence Test (SRT)—a multi-factor test using automatic tests and ties. There is no single 183-day rule.

U.S. tax residency is determined by the Green Card Test or Substantial Presence Test; residents are taxed on worldwide income.