Daysium Rulebase

Supported tax jurisdictions

Built from each country's own legislation and cited to it.

New jurisdictions are being continually added to this library.

The rulebase

Jurisdictions

The jurisdictions in the Daysium Rulebase. Each row opens to show that jurisdiction’s tax year, authority, governing law, residence limits and how it counts a day.
Jurisdiction	Tax year	The limit	A day is counted as
	1 Jul – 30 Jun	183 days or more	Any presence
Tax year1 July – 30 June (income year) Tax authorityAustralian Taxation Office LawIncome Tax Assessment Act 1936, s 6(1) Daysium rules1 Summary 183 days or more — 184 in a leap income year, unless the Commissioner is satisfied your usual place of abode is outside Australia and you do not intend to take up residence. Three further tests sit alongside it — resides, domicile, and Commonwealth superannuation fund. Any one of the four is enough. A day is counted as Any presence. Australian law provides no exceptional-circumstances disregard for this count. The income year runs July to June, not the calendar year.
	1 Jan – 31 Dec	More than 183, or at least 60	Its own statutory scheme
Tax year1 January – 31 December Tax authorityCyprus Tax Department LawIncome Tax Law Ν.118(Ι)/2002, art. 2, as replaced by Ν.244(Ι)/2025 Daysium rules2 Summary More than 183 days — no other conditions. At least 60 days — with a business, employment or office in Cyprus, a permanent home there, and no more than 183 days in any one other state. A day is counted as Cyprus writes its scheme into the statute: arrival counts in, departure counts out, arrival and departure the same day counts in, departure and return the same day counts out. The last two invert midnight counting.
	1 Jan – 31 Dec	More than 180 in rolling 12 months	Any presence, part days whole
Tax year1 January – 31 December Tax authoritySkattestyrelsen LawKildeskatteloven, LBK nr 460 af 03/05/2024, §§ 1, 7 and 8 Daysium rules4 Summary With a home in Denmark: more than 180 days in any rolling twelve months, or an unbroken stay of more than three months. Without one: a stay of six months, short holiday breaks abroad counted in. A statutory exception extends that to more than 365 days in any two years for tourists and students who carry on no Danish business and remain taxable at home. A day is counted as Any presence. Brudte døgn — arrival and departure days each count whole. The 180-day and three-month figures are settled Danish practice; the six-month limit is legislation.
	1 Jan – 31 Dec	No statutory day count	Any presence
Tax year1 January – 31 December Tax authorityDirection générale des Finances publiques LawCGI Art 4 A and 4 B VisasCESEDA Art L. 312-2, R. 431-16 to R. 431-17 Daysium rules3 Summary No statutory day count exists. Residence turns on your foyer or principal place of stay, a non-ancillary professional activity, or your centre of economic interests. The six-month yardstick attaches to the second of those, and the published guidance puts it no more precisely than plus de six mois. Visas A VLS-TS or VLS-T runs against the dates on the sticker. A day is counted as Any presence. There is no French statutory day number to quote — any figure you are given is somebody’s working convention.
	1 Apr – 31 Mar	More than 180, or 300 over two years	Any presence
Tax year1 April – 31 March (year of assessment) Tax authorityInland Revenue Department LawInland Revenue Ordinance (Cap. 112), ss 50AAC(1) and 41 Daysium rules3 Summary More than 180 days in a year of assessment. More than 300 days across two consecutive years. Ordinarily residing in Hong Kong is a separate route. A day is counted as Any presence. Both triggers read more than, so 180 and 300 are the numbers the statute sets rather than the numbers it stops at.
	1 Apr – 31 Mar	182 days or more	Any presence
Tax year1 April – 31 March Tax authorityIncome Tax Department LawIncome-tax Act 2025 (Act 30 of 2025), s 6 Daysium rules3 Summary 182 days or more in the tax year. 60 days in the year combined with 365 days across the preceding four. A modified threshold applies to some visiting individuals above an income limit. A day is counted as Any presence. No exceptional-circumstances disregard in either the 2025 Act or the 1961 Act it replaced. The sections renumbered in 2026 — most commentary still quotes the old Act.
	1 Jan – 31 Dec	183 days or more, or 280 over two years	Any presence
Tax year1 January – 31 December Tax authorityOffice of the Revenue Commissioners LawTaxes Consolidation Act 1997, Part 34, s 819 Daysium rules4 Summary 183 days or more in the tax year. 280 days or more across two consecutive tax years. 30 days or fewer in a year is disregarded entirely. A day is counted as Any presence — Ireland abolished the midnight rule in 2009, the exact opposite of the UK. An advisor carrying a UK habit across the Irish Sea will under-count on every trip.
	1 Jan – 31 Dec	183 days, or 184 in a leap year	Any presence, fractions count
Tax year1 January – 31 December Tax authorityAgenzia delle Entrate LawTUIR Art 2, as substituted by D.Lgs. 209/2023, in force 1 January 2024 Daysium rules1 Summary 183 days — the greater part of the tax period, and 184 in a leap year. Anagrafe registration, habitual abode and domicile are separate tests. A day is counted as Any presence, and fractions of a day count. The 2024 rewrite made physical presence a residence test in its own right for the first time.
	1 Jan – 31 Dec	More than 183	Malta publishes no rule
Tax year1 January – 31 December (basis year) Tax authorityMalta Tax and Customs Administration LawIncome Tax Act, Cap. 123, Arts 2(1) and 13 Daysium rules1 Summary More than 183 days— the tax authority’s published position, not the Income Tax Act, which sets no day threshold at all. A day is counted as Malta publishes no counting rule, so we count physical presence and label it as our reading rather than the statute’s.
	1 Jan – 31 Dec	At least 183, with a certificate	Any presence
Tax year1 January – 31 December AuthoritySûreté Publique LawOrdonnance Souveraine n° 8.566 (1986), as amended by n° 8.372 (2020) Daysium rules3 Summary *A carte de séjour* first — residence is granted on application, not accumulated. At least 183 days** in the calendar year, assessed at application over the preceding year. Comparative presence, foyer and centre of activities are weighed alongside. A day is counted as Any presence. The Ordonnance reads at least 183while the government’s published guidance reads more than 183. One day sits between them, and we record it.
	1 Jan – 31 Dec	More than 183 in any rolling 12 months	Overnight stay
Tax year1 January – 31 December Tax authorityAutoridade Tributária e Aduaneira LawCódigo do IRS, Artigo 16.º, as amended to Lei 82/2023 Daysium rules1 Summary More than 183 days in any twelve-month period starting or ending in the year. A habitual dwelling maintained at any point in that period. A day is counted as Overnight stays, at Art 16(2) — Portugal is unusual in saying so explicitly. The window is rolling, so a count that resets on 1 January will miss it.
	Rolling 180 days	No more than 90 in any 180	Any presence
WindowRolling 180 days ScopeA border rule, not a tax rule LawRegulation (EU) 2016/399 (Schengen Borders Code), Article 6 Daysium rules1 Summary No more than 90 days in any rolling 180, across the Schengen territories combined. A day is counted as Any presence, including partial days. No tax year, no annual reset — the window moves with every day. A week in Spain and a fortnight in Austria are the same 21 days. Daysium also counts Andorra, Monaco, San Marino and Vatican City.
	1 Jan – 31 Dec	183 days or more	Any presence, part days included
Tax year1 January – 31 December (basis year) Tax authorityInland Revenue Authority of Singapore LawIncome Tax Act 1947 (2020 Revised Edition), s 2(1)(a) Daysium rules2 Summary 183 days or more on physical presence. 183 days or more on the period over which an employment is exercised — other than as a company director — where weekends and public holidays inside that period count. A day is counted as Any presence, part days included. IRAS operates two- and three-year concessions that can change the answer materially; both are for your advisor.
	1 Mar – end Feb	More than 91, on three counts at once	Part day counts whole
Tax year1 March – 28/29 February Tax authoritySouth African Revenue Service LawIncome Tax Act 58 of 1962, s 1(1) Daysium rules3 Summary Three counts, all of which must be exceeded together: More than 91 days in the current tax year. More than 91 days in each of the five years before it. More than 915 days across those five put together. At least 330 full days of continuous absence ends residence acquired under this test. A day is counted as Part of a day counts whole, and arrival and departure both count — except the 330-day absence rule, which counts only full midnight-to-midnight days.
	1 Jan – 31 Dec	More than 183	Any presence
Tax year1 January – 31 December Tax authorityAgencia Estatal de Administración Tributaria LawLey 35/2006 (IRPF), Artículo 9 Daysium rules1 Summary More than 183 days in the calendar year. Spain as the main base of your activities or economic interests is a separate route, as is the family presumption. A day is counted as Any presence. Temporary absences still count unless residence elsewhere is proven; unpaid cultural or humanitarian visits are excluded by statute. No split year — you are resident or non-resident for the whole year.
	1 Jan – 31 Dec	30 days working, 90 days not	Any presence
Tax year1 January – 31 December Tax authorityFederal Tax Administration LawDBG (SR 642.11) Art. 3; harmonised cantonally by StHG (SR 642.14) Art. 3 Daysium rules4 Summary At least 30 days if you are working. At least 90 days if you are not. Domicile — residing with the intention of a permanent stay — is a separate route, judged on where your life is centred rather than on registration alone. A day is counted as Any presence, part days included. A short trip away does not break the stay. The same stay means two different things depending on whether you work.
	Rolling 12 months	183 days, or 90 with conditions	Any presence
WindowRolling twelve consecutive months Tax authorityFederal Tax Authority LawCabinet Decision No. 85 of 2022, effective 1 March 2023 Daysium rules2 Summary 183 days or more in any twelve consecutive months. 90 days or more, with UAE nationality, GCC nationality or valid UAE residence, plus a permanent home, employment or business. A day is counted as Any presence. No tax year, so both run on a rolling window and residence attaches to a specific twelve-month period rather than carrying forward.
	6 Apr – 5 Apr	183 days or more, and much else	Midnights, or any presence for workdays
Tax year6 April – 5 April Tax authorityHM Revenue & Customs LawFinance Act 2013, Schedule 45 GuidanceHMRC RDR3; RFIG20000 onwards Daysium rules35 Summary Every individual circumstance is different, and it is critically important to apply the statutory residence test, which broadly is as follows: Fewer than 16 days — automatically non-resident, if UK resident in any of the three preceding years. Fewer than 46 days — automatically non-resident, if not. Fewer than 91 days with no more than 30 UK workdays — working full-time overseas. 183 days or more — automatically UK resident. Sufficient ties — bands from under 16 days up to 182. The more ties, the fewer days. Eight statutory cases can split a tax year. It is important to note that UK tax legislation is the most complex in the world, and it is strongly recommended that you seek professional tax advice for your situation. A day is counted as Midnights where the rule counts days; any presence where it counts workdays, on any day with more than three hours of UK work. The same trip can be a day under one and not the other. Up to 60 days a year disregarded for circumstances beyond your control, read narrowly.
	1 Jan – 31 Dec	31 days now, and 183 weighted over three years	Any part of a day
Tax year1 January – 31 December Tax authorityInternal Revenue Service LawInternal Revenue Code, 26 USC 7701(b) Daysium rules2 Summary Both parts must be met: At least 31 days in the current year, and 183 weighted days over three years — this year at full value, last year at a third, the year before at a sixth. The green card test and closer connection exception sit outside it. A day is counted as Any part of a day, per 7701(b)(7)(A), with exempt individuals and days of medical inability excluded. Because both parts are needed, fewer than 31 days in the current year defeats the test outright, whatever the two prior years hold.
	1 Jan – 31 Dec	183 days or more	Any presence
Tax year1 January – 31 December Tax authorityTax Department, Ministry of Finance LawLaw on Personal Income Tax No. 109/2025/QH15, Art 2(2), in force 1 July 2026 Daysium rules2 Summary 183 days or more in the calendar year, or across twelve consecutive months from first arrival. Regular residence — a registered permanent residence or fixed-term lease — is a separate route. A day is counted as Any presence. No exceptional-circumstances disregard in Vietnamese law.

Common questions

Is 183 days always the limit?

No. “183 days or more” and “more than 183 days” are a day apart — the UK triggers on the first, Spain on the second, from the same number in both statutes. Hong Kong reads more than 180. Switzerland’s is 30 or 90. South Africa’s is 91, on three counts at once. Cyprus uses exceeding 183 on one route and at least 60 on another. France has no number at all.

Which jurisdictions count midnights, and which count any presence?

The UK counts midnights wherever it counts days. Ireland counts any presence — the exact opposite, since 2009. Portugal counts overnight stays. Italy counts fractions of a day. South Africa counts part of a day as a whole day for its presence test, then only full midnight-to-midnight days for its absence rule. Cyprus writes its own scheme into the statute, where a same-day round trip counts as a day out. Six jurisdictions, six definitions: count them all the same way and you are wrong in five places.

Does the day I arrive count?

In most instances, yes — any presence counts. Under a midnight rule it counts only if you are still there at the end of the day. Cyprus sets it out expressly: arrival counts in, departure counts out, and the two same-day cases go in opposite directions.

Are all these limits actually in the law?

Not all of them, and we say which. French tax law contains no day count at all — the published guidance says plus de six moisand stops. Malta’s 183 is the tax authority’s position, not the Income Tax Act. Denmark’s 180-day limit is settled practice; its six-month limit is legislation. Every rule carries a source tier: law, settled practice, or advisor commentary.

What if I spend time in several countries?

Each jurisdiction counts its own days under its own rules, so the same trip can be counted differently in two places at once. Schengen surprises people most — it aggregates across every Schengen territory on a window that never resets.

Do these rules change?

Regularly. Cyprus replaced its residence definition for 2026, India’s new Act took effect in April 2026, Italy’s Art 2 was rewritten in 2024, Vietnam’s new law in July 2026. Every rule names the sources it stands on, so when one moves we know what it touches.

Can Daysium tell me which of these apply to me?

No. Deciding which tests apply to your circumstances is a tax judgement for you and, where appropriate, your advisor. Daysium counts against the rules selected for your position.

Not listed? Ask.

You and your advisor set the strategy. Daysium logs your days as you travel and counts them against the rules. You add the evidence; we keep the record.

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