Tax residency by country 2026: the table of thresholds and windows

Comparing tax residency across countries means comparing different questions, and not only different numbers. The table below gives four columns for each country: its name, the day threshold where one exists, the window that threshold is measured over, and the rule in short, as the official source puts it. It comes from the same file that this page's counter reads, so the figure on screen and the calculation cannot drift apart. A country only goes in once its text has been read: when an authority does not respond, or its page confirms nothing, the country stays out, and we name it further down. In the example loaded by default, a year in Thailand, Spain, Switzerland and the UK crosses one threshold only, the Swiss one: 49 days in a row, which is fewer than each of the other three stays taken alone.

The full table

A name you can click opens the country's page, with its scale where we read one, the tests of substance, and a counter set to that rule. The Swiss threshold assumes paid work there; without work, the law speaks of 90 days.

Read the window column before the threshold column

The window moves the result more than the number does, because it decides which trips end up together. The countries in the table fall into fairly clean groups.

Calendar year: Canada, Cyprus, Czechia, Ireland, Italy, Malaysia, Oman, Poland, Saudi Arabia, Singapore, Spain, Thailand. From 1 January to 31 December, one year replaces the other, and an autumn-and-winter stay is cut in two. Ireland adds a look across two years, with 280 days in total, ignoring a year of 30 days or fewer.

Twelve months: Georgia, Greece, Morocco, New Zealand, Portugal, United Arab Emirates. These countries look at a period that can straddle two calendar years. Arranging your stay around 31 December changes nothing there.

Continuous stay: Austria, Germany, Japan, Sweden, Switzerland. Here nothing is totalled: the question is how long you stayed in a row, and each country treats absences its own way. A short break does not usually restart the count: Germany's section 9 says so about short interruptions, and Swiss law speaks of a significant interruption.

No number: Belgium, Cayman Islands, France, Hong Kong, Luxembourg, Monaco, Netherlands. A day count decides nothing by itself in these countries. It remains useful as evidence, next to what the authority really looks at.

Several countries sit outside these groups, two of them widely watched. The UK measures over its tax year, 6 April to 5 April, and counts midnights. The US adds up three years with weights of 1, 1/3 and 1/6, and a minimum of 31 days in the current year.

A hundred days in a row, seven readings

To see what these settings do, the engine applies each rule here to one stay of 100 days, starting on 1 January 2026, or on 6 April for the UK.

Switzerland alone says yes. Yet that does not mean the other countries let the stay pass with no effect. In the UAE, 90 days are enough with a right to reside and a home or job: the row shows the main threshold, and the counter on the UAE page asks about those conditions. In the UK, 100 days can be enough with sufficient ties. Germany looks at a dwelling kept and used. France gets a row with no verdict, because the French sources we read use no number of days.

Where each row comes from, and what it is worth

Not every row rests on the same kind of text, and we say so. For Belgium, Cyprus, Netherlands, we rely on the sheet each authority gave to the OECD rather than on the law itself. For the others, the source is the statute or the tax authority's own page. Each page lists what was opened and on what date.

Countries missing, and why

Not finding your country here does not mean it has no rule. As of the reading date, these stay out: Denmark, Finland, Hungary, Malta, Romania. Depending on the case, the official page did not respond to our robot, or the text could not be confirmed. Italy is a telling case: the official Normattiva portal shows the tax code's residence article as repealed by a decree of 19 June 2026, effective 1 January 2027, and we would rather read the new text before writing a line.

We do not fill these gaps from memory or from a third-party site. A tax table that mixes rules read with rules repeated no longer lets you tell which ones are solid.

From the table to your own case

Three questions take you from a row to a useful answer. In which country could you be resident, including the one you think you have left? Which window applies, and where do your dates fall? What does that country look at beyond days? For the number itself, the 183-day rule guide goes through what counts as a day, and the dual residency guide takes over when two rows apply to you at once. If you move all year with no home base, read the digital nomad guide. This table deals with income tax on individuals: the right to stay falls under other rules, such as the Schengen 90-day limit.