The day you become a taxpayer
72 of the 84 markets with a day count use 183. Thailand uses 180 — and since 2024 it taxes foreign income remitted in, whatever year it was earned.
One dot is one market, coloured by what it taxes once you are resident. The last column is the markets whose test is not a day count at all.
What the chart says
- The threshold is nearly universal: 72 of 84 markets use 183 days. Thailand catches you at 180, and only 4 markets are quicker.
- What differs is what happens next. 88 of 111 tax worldwide income once you are resident, 20 tax local-source income only, and 27 have no day count at all — domicile, ties, or a statutory test instead.
All 111
Every market, soonest threshold first, with the rule in its own words.
| # | Market | Days to tax residency | What it taxes once you are resident | Top income-tax rate | Digital-nomad route | The actual test |
|---|---|---|---|---|---|---|
| 1 | Switzerland | 30 | worldwide | 11.5% | no dedicated nomad visa — quota-limited employer-sponsored permit only | 30+ days if gainfully employed, 90+ days otherwise — or simply taking up residence with the intent to stay |
| 2 | Cyprus | 60 | worldwide | 35% | Digital Nomad Visa (quota-limited, launched 2021) | the well-known '60-day rule': 60+ days in Cyprus (plus no more than 183 days in any other single country, and a permanent home or business tie to Cyprus) qualifies, alongside the standard 183+ day test |
| 3 | South Africa | 91 | worldwide | 45% | Remote Work Visitor Visa endorsement | 'Ordinarily resident' (a facts-and-circumstances test centred on the taxpayer's most fixed/settled home), OR the physical-presence test: 91+ days in the current tax year AND 91+ days in each of the prior 5 tax years AND 915+ days total across those 5 years. Residency ends after 330+ consecutive days spent outside South Africa, which also triggers deemed disposal of worldwide assets for CGT. |
| 4 | Paraguay | 120 | territorial | 10% | — | more than 120 days physically present in Paraguay in a calendar year |
| 5 | Nicaragua | 180 | territorial | 30% | Residente Pensionado / Residente Rentista (Ley 694) | more than 180 days in a calendar year (not necessarily consecutive), or a main centre of economic activity in Nicaragua |
| 6 | Philippines | 180 | territorial | 35% | — | 180+ days generally makes a foreigner a resident alien |
| 7 | Thailand | 180 | remittance | 35% | LTR / DTV | 180+ days in a calendar year |
| 8 | Azerbaijan | 182 | territorial | 25% | no official dedicated digital-nomad visa | 182+ days in a calendar year, or (below that) place of permanent stay / centre of vital interests / regular residence / Azerbaijani citizenship |
| 9 | Cambodia | 182 | territorial | 20% | — | 182+ days in a 12-month period |
| 10 | Dominican Republic | 182 | territorial | 25% | — | more than 182 days in a calendar year, continuous or not |
| 11 | India | 182 | worldwide | 30% | — | 182+ days in the fiscal year, or 60+ days in the year plus 365+ days over the four preceding years |
| 12 | Malaysia | 182 | territorial | 30% | DE Rantau / MM2H | 182+ days in a calendar year |
| 13 | Albania | 183 | worldwide | 23% | no dedicated nomad visa — standard residence + work permit | 183+ days in a calendar year, or Albania is the center of vital interests |
| 14 | Armenia | 183 | worldwide | 20% | — | 183+ days in Armenia within a 12-month period, or centre of vital interests |
| 15 | Australia | 183 | worldwide | 45% | no dedicated remote-work/nomad visa | passes any ONE of 4 ATO tests: the resides test (Australia is your usual/ordinary abode), the domicile test, the 183-day test, or the Commonwealth superannuation test |
| 16 | Austria | 183 | worldwide | 55% | no dedicated nomad visa — Red-White-Red Card (self-employed key worker) only | habitual residence in Austria (in practice, maintaining a home available for use, or a stay of roughly 183+ days) triggers unlimited (worldwide) taxation |
| 17 | Bangladesh | 183 | worldwide | 30% | — | 183+ days in the year, or 90+ days in the year plus 365+ days across the preceding four |
| 18 | Belarus | 183 | worldwide | 30% | — | more than 183 days in a calendar year |
| 19 | Belgium | 183 | worldwide | 50% | no dedicated nomad visa — Single Permit or Professional Card only | 183+ days in a year AND registered with the local commune; under that, taxed only on Belgian-source income |
| 20 | Bhutan | 183 | worldwide | 30% | no dedicated nomad or remote-income visa | 183+ days in a tax year, per general practice; Bhutan has no accessible non-employment residency route to test it against (see Visa -> long-stay). |
| 21 | Bolivia | 183 | territorial | 13% | — | 183+ days in a calendar year, or a permanent home in Bolivia |
| 22 | Brazil | 183 | worldwide | 27.5% | VITEM XIV (digital-nomad visa) | 183 days (non-consecutive) in any 12-month period |
| 23 | Bulgaria | 183 | worldwide | 10% | Digital Nomad residence permit | 183+ days in any 12-month period, or centre of vital interests / habitual abode in Bulgaria |
| 24 | China | 183 | worldwide | 45% | no dedicated digital-nomad visa | 183+ days in a calendar year; foreign nationals owe worldwide tax only from the 7th consecutive such year (resets on a 30+ consecutive day absence) |
| 25 | Colombia | 183 | worldwide | 39% | digital-nomad visa | 183+ days in any 365-day period |
| 26 | Croatia | 183 | worldwide | 33% | Digital Nomad Residence Permit | 183+ days of physical presence (in one or two calendar years; short breaks under a year don't reset the count), OR uninterrupted ownership/use of Croatian real estate for 183+ days across one or two calendar years |
| 27 | Cuba | 183 | worldwide | 50% | none | 183+ days per calendar year (partial days count as full days) |
| 28 | Czechia | 183 | worldwide | 23% | trade licence (živnostenský list) | 183+ days, or a permanent home in Czechia |
| 29 | Ecuador | 183 | worldwide | 37% | — | 183+ days (including short absences) in a fiscal year, or in any 12 months spanning two fiscal years; economic and personal ties also count |
| 30 | Egypt | 183 | worldwide | 27.5% | — | 183+ days/12mo, or centre of commercial/professional activity in Egypt |
| 31 | Estonia | 183 | worldwide | 22% | Digital Nomad Visa (1 year) | 183+ days present, or Estonia is the habitual home |
| 32 | Ethiopia | 183 | worldwide | 35% | — | 183+ days in a 12-month period, or a permanent home in Ethiopia |
| 33 | France | 183 | worldwide | 45% | no dedicated nomad visa — Passeport Talent | 183+ days, or France is the centre of economic/professional interests |
| 34 | Georgia | 183 | territorial | 20% | Small Business Status | 183+ days in any 12-month period |
| 35 | Germany | 183 | worldwide | 45% | no dedicated nomad visa — freelance/self-employment residence permit (§ 21 AufenthG) | 183+ days in a 12-month period, or a habitual place of abode in Germany |
| 36 | Ghana | 183 | worldwide | 35% | — | 183+ days (standard test) |
| 37 | Greece | 183 | worldwide | 44% | Digital Nomad Visa | 183+ days cumulative in any 12-month period (residency then runs from day 1 of the stay), or Greece as the individual's centre of vital interests |
| 38 | Guatemala | 183 | territorial | 7% | Remote worker / digital nomad temporary residency (IGM, since 8 October 2025) | 183+ days in a calendar year, or a fixed place of business in Guatemala absent a foreign tax-residency certificate |
| 39 | Honduras | 183 | territorial | 25% | None — rentista or pensionado residency instead | 183+ days present in a tax year (matters less here than in a worldwide system — the tax base is source, not residence) |
| 40 | Hungary | 183 | worldwide | 15% | White Card (digital-nomad residence permit) | 183+ days, or Hungary is the individual's only permanent home |
| 41 | Iceland | 183 | worldwide | 46.24% | Long-term visa for remote workers (6 months, not renewable same year) | 183+ days in any 12-month period |
| 42 | Indonesia | 183 | worldwide | 35% | E33G remote-worker visa | 183+ days, or intent to reside |
| 43 | Ireland | 183 | worldwide | 40% | no dedicated nomad visa — employment permit or Start-up Entrepreneur Programme | 183+ days in a tax year, OR 280+ days combined across the current and prior tax year |
| 44 | Israel | 183 | worldwide | 47% | — | 183+ days in the tax year, or 30+ days in the tax year and 425+ days total across the tax year and the two preceding years |
| 45 | Italy | 183 | worldwide | 43% | Digital-nomad visa + impatriate / flat-tax regimes | registration in the anagrafe, or a domicile/habitual abode in Italy, for more than 183 days |
| 46 | Jordan | 183 | territorial | 31% | no dedicated digital-nomad visa | 183+ days (consecutive or interrupted) of actual residence in a calendar year; a Jordanian government employee posted abroad also counts as resident regardless of days present |
| 47 | Kazakhstan | 183 | worldwide | 15% | Neo Nomad visa (B12-1) / Astana Hub Digital Nomad Residency | 183+ days in any rolling 12-month period |
| 48 | Kenya | 183 | worldwide | 35% | Class N Digital Nomad permit | 183+ days, or a 122+ day 3-year average |
| 49 | Kyrgyzstan | 183 | worldwide | 10% | Digital Nomad status | 183+ days in any 12-month period (consecutive or interrupted), or holding a permanent-residence registration |
| 50 | Laos | 183 | worldwide | 25% | — | 183+ days aggregate in a one-year period |
| 51 | Latvia | 183 | worldwide | 33% | digital nomad visa | registered (declared) address in Latvia, or 183+ days present in any 12-month period |
| 52 | Lebanon | 183 | territorial | 25% | — | 183+ days in any 12-month period, or a place of business or a home permanently available to your family in Lebanon |
| 53 | Moldova | 183 | worldwide | 12% | Digital Nomad Visa (DNV), launched September 2025 | 183+ days in a 12-month period |
| 54 | Mongolia | 183 | worldwide | 20% | no dedicated digital-nomad visa | 183+ days in a 12-month period, or 50%+ of taxable income Mongolia-sourced |
| 55 | Morocco | 183 | worldwide | 37% | — | 183+ days in any 365-day period, or a permanent home / centre of economic interest in Morocco |
| 56 | Myanmar | 183 | worldwide | 25% | — | 183+ days in an income year for foreigners; domicile or principal place of abode otherwise |
| 57 | Nepal | 183 | worldwide | 39% | — | 183+ days in an income year, or habitual place of abode in Nepal |
| 58 | New Zealand | 183 | worldwide | 39% | no dedicated digital-nomad visa | 183 days in any 12-month period, OR having a 'permanent place of abode' in NZ (a home available for your enduring use), which can make you resident even with fewer days and generally takes precedence over the day count. A new tax resident (or one returning after 10+ years of non-residence) gets a 4-year 'transitional resident' exemption on most foreign income. |
| 59 | Nigeria | 183 | worldwide | 25% | — | 183+ days in any 12 months — but a permanent home, a habitual abode, or substantial economic or family ties each make you resident on their own |
| 60 | Norway | 183 | worldwide | 47.4% | no dedicated nomad visa — skilled-worker or self-employment residence permit | 183+ days in a 12-month period, or 270+ days over 36 months |
| 61 | Pakistan | 183 | worldwide | 35% | — | 183+ days in the July-June tax year |
| 62 | Papua New Guinea | 183 | worldwide | 42% | none | commonly cited as a 183-day-in-a-year physical-presence test, the standard Pacific/Commonwealth shape -- PNG's Income Tax Act does not publish a single bright-line day count the way NZ or AU do, so treat 183 days as the working rule, not a codified statute figure, and verify with the IRC or a local advisor before relying on it for a real filing position. |
| 63 | Peru | 183 | worldwide | 30% | — | more than 183 days in any 12-month period |
| 64 | Poland | 183 | worldwide | 32% | — | 183+ days, or centre of personal/economic interests in Poland |
| 65 | Portugal | 183 | worldwide | 48% | D8 digital nomad visa (2022) | 183+ days present in a 12-month period, or a dwelling in Portugal on 31 Dec implying habitual residence |
| 66 | Romania | 183 | worldwide | 10% | digital-nomad long-stay visa | 183+ days, Romanian domicile, or centre of vital interests |
| 67 | Russia | 183 | worldwide | 22% | — | 183+ days present in Russia within a 12-month period |
| 68 | Rwanda | 183 | worldwide | 30% | none | 183+ days in a tax year |
| 69 | Senegal | 183 | worldwide | 43% | — | home/center of economic interests in Senegal, or 183+ days |
| 70 | Serbia | 183 | worldwide | 25% | — | centre of vital interests in Serbia, or 183+ days present within a 12-month period |
| 71 | Singapore | 183 | territorial | 24% | no dedicated nomad visa or tax scheme | 183+ days in a calendar year for full resident rates; 61-182 days taxed at 15% flat or resident progressive rates (whichever is higher); 60 days or fewer is generally exempt for short-term employment |
| 72 | Slovakia | 183 | worldwide | 35% | no dedicated nomad visa — ordinary business/self-employment residence permit | 183+ days present in a calendar year, permanent (registered) residence in Slovakia, or a Slovak dwelling with evident intent to stay permanently |
| 73 | South Korea | 183 | worldwide | 45% | F-1-D (Workation / digital nomad visa) | 183+ days in a tax year, or a Korea-based domicile/livelihood |
| 74 | Spain | 183 | worldwide | 47% | Beckham regime / nomad visa | 183+ days, or centre of economic interests |
| 75 | Sri Lanka | 183 | worldwide | 36% | Digital Nomad Visa, but registers for tax on renewal | 183+ days in the tax year (1 April - 31 March); once resident for 2+ consecutive years, stays resident until absent 12 continuous months |
| 76 | Taiwan | 183 | territorial | 40% | Employment Gold Card / Digital Nomad Visa | 183+ days in a calendar year |
| 77 | Tanzania | 183 | worldwide | 30% | none | 183+ days, or a 122+ day 3-year average, or a permanent home in Tanzania |
| 78 | Uganda | 183 | worldwide | 40% | none | 183+ days, or a 122+ day 3-year average, or a permanent home in Uganda |
| 79 | United Arab Emirates | 183 | no income tax | 0% | remote-work visa | 183 days for a tax-residency certificate |
| 80 | Uruguay | 183 | territorial | 36% | — | 183+ days in a 12-month period, OR Uruguay as the centre of economic/vital interests (spouse or minor children based there), OR (from 2026) ~US$2M in qualifying real estate / US$100k a year for 11 years into the National Innovation Fund |
| 81 | Uzbekistan | 183 | worldwide | 12% | — | 183+ days (regional norm, not primary-source confirmed) |
| 82 | Venezuela | 183 | worldwide | 34% | no dedicated remote-work/nomad visa | generally 183+ days, or Venezuela as the centre of economic/vital interests |
| 83 | Vietnam | 183 | worldwide | 35% | — | 183+ days, or a registered permanent residence |
| 84 | Zambia | 183 | worldwide | 37% | — | 183+ days in the charge year, or intent to establish residence |
| 85 | Argentina | no day count | worldwide | 35% | digital-nomad transitory residence | permanent migration residence, or 12 continuous months of temporary residence (resets on a 90+ day absence) |
| 86 | Bosnia and Herzegovina | no day count | worldwide | 10% | — | not sourced in this build — confirm with the relevant entity's tax authority (Federation: Federal Tax Administration; RS: Tax Administration of Republika Srpska) |
| 87 | Canada | no day count | worldwide | 33% | — | no single day-count test — residential ties (home, spouse/dependants in Canada, etc.) matter most; 183+ days/year is a common sufficient trigger |
| 88 | Chile | no day count | worldwide | 35.5% | — | six consecutive months in one calendar year, or more than six months across two consecutive calendar years; domicile (intent to stay) can trigger it from the arrival date |
| 89 | Costa Rica | no day count | territorial | 25% | Rentista / digital-nomad | based on Costa Rica-source income, not day-count |
| 90 | Côte d'Ivoire | no day count | worldwide | 32% | none | habitual abode or center of economic interests in Cote d'Ivoire |
| 91 | Denmark | no day count | worldwide | 55.9% | no dedicated nomad visa — self-employment permit or Start-up Denmark | resident taxed on worldwide income; day-count and permanent-home tests apply (no single fixed threshold quoted here — confirm with SKAT) |
| 92 | El Salvador | no day count | territorial | 30% | Digital-nomad residence (Dirección General de Migración y Extranjería, since April 2025) | domicile-based, not a day-count: 200+ days in the country, a Salvadoran home, or a local income source |
| 93 | Finland | no day count | worldwide | 48.4% | no dedicated nomad visa — self-employment residence permit | permanent home in Finland, or a stay continuing more than six months (temporary absences do not break continuity) |
| 94 | Iran | no day count | worldwide | 35% | — | domiciled in Iran, or present more than 6 months in a tax year |
| 95 | Japan | no day count | worldwide | 45% | digital-nomad visa | a Japanese domicile, or roughly 1+ year's residence |
| 96 | Kosovo | no day count | worldwide | 10% | no dedicated nomad visa — residence permit tied to work/business | resident taxpayers are taxed on worldwide income; non-residents only on Kosovo-source income |
| 97 | Kuwait | no day count | worldwide | 0% | none | not applicable -- no personal income tax regime exists to have a residency test |
| 98 | Lithuania | no day count | worldwide | 32% | no dedicated nomad visa — national visa/work permit or business immigration | not sourced in this build — confirm the day-count/permanent-home test with VMI (Lithuania's tax authority) before relying on it |
| 99 | Luxembourg | no day count | worldwide | 45.78% | no dedicated nomad visa — salaried worker permit or self-employed authorization | permanent residence, in practice a continuous stay over 6 months; owning property alone does not establish residency |
| 100 | Malta | no day count | remittance | 35% | Nomad Residence Permit — flat 10% on authorised work income | ordinarily resident (in practice, a settled pattern of presence) triggers the remittance basis; domicile (a separate, harder-to-acquire legal concept) is what triggers full worldwide taxation |
| 101 | Mexico | no day count | worldwide | 35% | — | home or centre of vital interests in Mexico |
| 102 | Montenegro | no day count | worldwide | 15% | no dedicated nomad visa — temporary residence tied to work/business | resident taxed on worldwide income; non-residents only on Montenegro-source income |
| 103 | Netherlands | no day count | worldwide | 49.5% | no dedicated nomad visa — self-employed permit (ZZP) or DAFT for US citizens | resident taxed on worldwide income; non-residents only on Dutch-source income — no fixed day count, based on facts and circumstances (habitual abode, family, registration) |
| 104 | North Macedonia | no day count | worldwide | 10% | no dedicated nomad visa — temporary residence tied to work/business | residents taxed on worldwide income; non-residents only on Macedonia-source income |
| 105 | Panama | no day count | territorial | 25% | Pensionado / Friendly Nations residency | based on Panama-source income, not day-count, though 183+ days/year triggers formal tax residency |
| 106 | Slovenia | no day count | worldwide | 50% | no dedicated nomad visa — single permit or self-employment only | resident taxed on worldwide income — no fixed day count quoted here; confirm with FURS (Slovenia's tax authority) |
| 107 | Sweden | no day count | worldwide | 52% | — | permanent home in Sweden, continuous stay 6+ months, or an essential connection test for former residents |
| 108 | Turkey | no day count | worldwide | 40% | — | more than six months in one calendar year; time spent on a defined project, or extended by illness or detention, does not count |
| 109 | United Kingdom | no day count | worldwide | 45% | — | the Statutory Residence Test (day counts combined with UK ties), not a single threshold |
| 110 | United States of America | no day count | worldwide | 37% | — | citizenship, green card, or the substantial-presence test |
| 111 | Zimbabwe | no day count | territorial | 41.2% | — | Zimbabwean-source income taxed regardless of residency; territorial system |
The last column is the actual test. Where it is prose rather than a day count, no number is invented for it.
Where this is wrong
- Not tax advice. This is where the lines are, not what you owe. Treaty tie-breakers, remittance timing and visa-specific regimes (Thailand's LTR) all override the threshold.
- A threshold is not the whole test. Most markets also catch you on a home, a family or a centre of economic interests well before the day count matters.
- Rules move. Thailand's own remittance treatment changed in 2024 and was under review again in 2025; the table states its as-of year, and it is not a live feed.
Sources
National revenue authorities and PwC Worldwide Tax Summaries, per market, as of 2025–2026. Per-market citations are in DATA_SOURCES.md.
Tax is one of the 13 tabs on each country deep-dive.
More charts
See Thailand's tax tab →
Rates, the remittance rule and the LTR/DTV routes in one place.
The per-market deep-dives — 13 tabs of cost, visa, tax, safety and sub-national ratio for one country — are behind the Pro gate. Everything on this page is not.
Data updated