Tax residency

The 183-day rule, by country.

Spend 183 days somewhere and you might owe taxes worldwide. The exact rule, threshold, and any special regime — for every country a digital nomad reasonably considers.

Country	Threshold	Top rate	Worldwide?	Special regime
Albania	183 days	23%	Yes	—	Open
Andorra	183 days	10%	Yes	—	Open
Argentina	183 days	35%	Yes	—	Open
Australia	183 days	45%	Yes	—	Open
Austria	183 days	55%	Yes	—	Open
Belgium	183 days	50%	Yes	Inpatriate regime	Open
Bosnia and Herzegovina	183 days	10%	Yes	—	Open
Brazil	183 days	27.5%	Yes	—	Open
Bulgaria	183 days	10%	Yes	—	Open
Canada	183 days	53.5%	Yes	—	Open
Chile	183 days	40%	Yes	—	Open
China	183 days	45%	Yes	—	Open
Colombia	183 days	39%	Yes	—	Open
Costa Rica	183 days	25%	Territorial	—	Open
Croatia	183 days	35.4%	Yes	—	Open
Cyprus	60 days	35%	Yes	Non-dom (17 years)	Open
Czechia	183 days	23%	Yes	—	Open
Denmark	183 days	55.9%	Yes	—	Open
Ecuador	183 days	37%	Yes	—	Open
Egypt	183 days	27.5%	Territorial	—	Open
Estonia	183 days	22%	Yes	—	Open
Finland	183 days	51.25%	Yes	—	Open
France	183 days	45%	Yes	—	Open
Georgia	183 days	20%	Territorial	Individual Entrepreneur	Open
Germany	183 days	45%	Yes	—	Open
Greece	183 days	44%	Yes	Non-dom 7%	Open
Hong Kong	180 days	17%	Territorial	—	Open
Hungary	183 days	15%	Yes	—	Open
Iceland	183 days	46.25%	Yes	—	Open
India	182 days	42.74%	Yes	—	Open
Indonesia	183 days	35%	Yes	—	Open
Ireland	183 days	40%	Yes	Non-domiciled remittance basis	Open
Israel	183 days	50%	Yes	—	Open
Italy	183 days	43%	Yes	Impatriati / IM	Open
Japan	365 days	55.95%	Yes	—	Open
Kenya	183 days	35%	Yes	—	Open
Latvia	183 days	31%	Yes	—	Open
Liechtenstein	183 days	24%	Yes	—	Open
Lithuania	183 days	32%	Yes	—	Open
Luxembourg	183 days	42%	Yes	—	Open
Malaysia	182 days	30%	Territorial	—	Open
Malta	183 days	35%	Territorial	Non-dom remittance	Open
Mauritius	183 days	25%	Territorial	Premium visa non-remittance	Open
Mexico	183 days	35%	Yes	—	Open
Montenegro	183 days	15%	Yes	—	Open
Morocco	183 days	38%	Territorial	—	Open
Netherlands	183 days	49.5%	Yes	30% ruling	Open
New Zealand	183 days	39%	Yes	—	Open
North Macedonia	183 days	10%	Yes	—	Open
Norway	183 days	47.4%	Yes	—	Open
Panama	183 days	25%	Territorial	—	Open
Peru	183 days	30%	Yes	—	Open
Philippines	180 days	35%	Territorial	—	Open
Poland	183 days	32%	Yes	—	Open
Portugal	183 days	48%	Yes	NHR / IFICI 2.0	Open
Qatar	183 days	0%	Territorial	—	Open
Romania	183 days	10%	Yes	—	Open
Saudi Arabia	183 days	0%	Territorial	—	Open
Serbia	183 days	25%	Yes	—	Open
Singapore	183 days	24%	Territorial	—	Open
Slovakia	183 days	25%	Yes	—	Open
Slovenia	183 days	50%	Yes	—	Open
South Africa	91 days	45%	Yes	—	Open
South Korea	183 days	49.5%	Yes	—	Open
Spain	183 days	47%	Yes	Beckham Law	Open
Sweden	183 days	52.3%	Yes	—	Open
Switzerland	90 days	40%	Yes	Lump-sum taxation	Open
Taiwan	183 days	40%	Yes	—	Open
Thailand	180 days	35%	Yes	—	Open
Türkiye	183 days	40%	Yes	—	Open
United Arab Emirates	183 days	0%	Territorial	—	Open
United Kingdom	183 days	45%	Yes	Non-dom (FIG)	Open
United States	183 days	37%	Yes	—	Open
Uruguay	183 days	36%	Yes	Tax holiday	Open
Vietnam	183 days	35%	Yes	—	Open