Country rules

Countries with built-in rules

These 98 countries ship with a built-in tax-residency rule — and the list grows every month. The major economies are reviewed by hand against the official tax authority’s published guidance; the rest are researched against PwC’s Worldwide Tax Summaries. Each rule shows its last-reviewed date and a direct source link inside the app; any rule still being confirmed is marked not verified yet.

• AL Albania — More than 183 (calendar year)
• DZ Algeria — More than 183 (calendar year)
• AD Andorra — More than 183 days (tax residence / TRC) not verified yet
• AI Anguilla — 45 days minimum (tax residence programme)
• AR Argentina — More than 365 (rolling 12 months)
• AM Armenia — 183 days (calendar year)
• AU Australia — 183 days (tax year)
• AT Austria — More than 183 (rolling 12 months)
• AZ Azerbaijan — 183 days (calendar year)
• BS Bahamas — 90 days minimum (residency / tax-residence certificate)
• BH Bahrain — 183 days minimum (Certificate of Residence) not verified yet
• BD Bangladesh — 182 days (tax year)
• BY Belarus — More than 183 (calendar year) not verified yet
• BE Belgium — 183 days per calendar year
• BA Bosnia and Herzegovina — 183 days (calendar year)
• BR Brazil — More than 183 (rolling 12 months)
• BG Bulgaria — More than 183 (rolling 12 months)
• CA Canada — 183 days per calendar year (sojourner rule)
• CL Chile — More than 183 (rolling 12 months)
• CN China — 183 days (calendar year)
• CO Colombia — More than 183 (rolling 12 months)
• CR Costa Rica — More than 183 days (tax residence / TRC)
• HR Croatia — 183 days (rolling 12 months)
• CY Cyprus — 183 days per calendar year
• CZ Czech Republic — 183 days (calendar year)
• DK Denmark — More than 183 (rolling 12 months)
• EG Egypt — More than 183 (rolling 12 months)
• EE Estonia — 183 days (rolling 12 months)
• ET Ethiopia — More than 183 (rolling 12 months)
• FI Finland — More than 183 (rolling 12 months)
• FR France — 183 days per calendar year
• GE Georgia — 183 days (rolling 12 months)
• DE Germany — 183 days per rolling 12-month period
• GH Ghana — 183 days (rolling 12 months)
• GR Greece — 183 days per rolling 12-month period not verified yet
• GG Guernsey — 91 days minimum (resident)
• HK Hong Kong SAR — 180 days minimum (Comprehensive Double Taxation Agreement residence)
• HU Hungary — 183 days (calendar year)
• IS Iceland — More than 183 (rolling 12 months)
• IN India — 182 days per Indian fiscal year (1 April – 31 March)
• ID Indonesia — More than 183 (rolling 12 months)
• IE Ireland — 183 days per calendar year (280-day two-year test also applies)
• IL Israel — 183 days (calendar year)
• IT Italy — 183 days (avoid residency)
• JO Jordan — 183 days (calendar year)
• KZ Kazakhstan — 183 days (rolling 12 months)
• KE Kenya — 183 days (calendar year)
• KW Kuwait — 183 days minimum (TRC) not verified yet
• LV Latvia — 183 days (rolling 12 months)
• LB Lebanon — More than 183 (rolling 12 months)
• LT Lithuania — 183 days (calendar year)
• LU Luxembourg — 183 days per calendar year
• MY Malaysia — 182 days minimum (resident tax status)
• MT Malta — 183 days per calendar year (ordinary residence) not verified yet
• MU Mauritius — 183 days in the income year
• MD Moldova — 183 days (calendar year)
• MC Monaco — 183 days minimum (residence certificate)
• MA Morocco — More than 183 (rolling 12 months)
• NP Nepal — 183 days (rolling 12 months) not verified yet
• NL Netherlands — 183 days per rolling 12-month period
• NZ New Zealand — More than 183 (rolling 12 months)
• NG Nigeria — 183 days (rolling 12 months)
• NO Norway — More than 183 (rolling 12 months)
• OM Oman — 183 days minimum (tax residence / TRC)
• PK Pakistan — 183 days (tax year)
• PA Panama — More than 183 days (tax residence / TRC)
• PE Peru — More than 183 (rolling 12 months)
• PL Poland — More than 183 (calendar year)
• PT Portugal — 183 days (avoid residency)
• QA Qatar — More than 183 days (tax residence / TRC)
• RO Romania — More than 183 (rolling 12 months)
• RU Russia — 183 days (rolling 12 months)
• SA Saudi Arabia — 183 days minimum (no permanent home in KSA)
• EU-SCHENGEN Schengen Area — 90 days in any rolling 180-day period
• RS Serbia — 183 days (rolling 12 months)
• SG Singapore — 183 days per calendar year
• SK Slovakia — 183 days (calendar year)
• SI Slovenia — More than 183 (calendar year)
• ZA South Africa — More than 91 (tax year)
• KR South Korea — 183 days (calendar year)
• ES Spain — 183 days per calendar year
• LK Sri Lanka — 183 days (tax year) not verified yet
• SE Sweden — More than 183 (rolling 12 months)
• CH Switzerland — 90 days (avoid residency)
• TW Taiwan — 183 days (calendar year)
• TH Thailand — 180 days minimum (tax residence / TRC)
• TN Tunisia — 183 days (calendar year)
• TR Turkey — More than 183 (calendar year)
• UA Ukraine — 183 days (calendar year)
• AE United Arab Emirates — 90 days minimum (UAE / GCC nationals + permanent residents)
• GB United Kingdom — 183 days per UK fiscal year (6 April – 5 April) — Statutory Residence Test
• US United States — Substantial Presence Test — 183-day weighted total over 3 calendar years
• UY Uruguay — More than 183 days (tax residence / TRC)
• UZ Uzbekistan — 183 days (rolling 12 months)
• VE Venezuela — More than 183 (calendar year)
• VN Vietnam — 183 days (rolling 12 months)
• YE Yemen — 183 days (rolling 12 months) not verified yet
• ZW Zimbabwe — 183 days (calendar year) not verified yet

Special tax regimes we track

The day-count that establishes — or protects — your residency is the spine of every favourable expat regime. Sojourn lets you count up to qualify, not just down to avoid, and ships a dedicated rule variant for the regimes people actually relocate for:

• United Arab Emirates — Tax Residency Certificate — qualify for your UAE TRC by reaching the minimum days (90 for UAE/GCC nationals & residence-permit holders, 183 for other residents), with a direct link to request the certificate.
• Portugal — IFICI / NHR 2.0 — track the 183 days that establish Portuguese residency for the incentive regime.
• Spain — Beckham Law — the impatriate regime (flat 24% on Spanish employment income for up to 6 years): track the residency leg.
• Italy — flat-tax (Art. 24-bis) — the €100k–€200k lump-sum regime; count toward Italian residency.
• Switzerland — forfait fiscal — lump-sum taxation; track presence to establish Swiss residency.
• Cyprus — 60-day rule — qualify with 60 days plus Cyprus ties, instead of 183.
• United Kingdom — Statutory Residence Test — the day bands, plus the ties you record in-app.
• United States — Substantial Presence Test — the weighted three-year count, done correctly.
• Other Tax-Residency Certificate regimes — Thailand, Monaco, Mauritius, Malaysia, Panama, Saudi Arabia and more: count toward the minimum days, with a link to request the certificate.

Living in the UAE? This is the combination Sojourn was built for: count up to secure your UAE Tax Residency Certificate, and count down in your home country so a handful of visits home don't quietly make you tax-resident there again — both tracked at once, on one screen.

Sojourn tracks the day-count each regime depends on and keeps the record. It does not file the election, assess your eligibility, or give tax advice — confirm the regime's conditions with a qualified advisor in that country.

Every other country

Every one of the world’s 249 countries and territories is selectable. For any country not yet in the built-in list, you configure the rule manually — pick the country, enter the day limit and the window type (calendar year, rolling 12 months, fiscal year) — and the app behaves exactly as it does for the curated rules.

Manually-configured rules are marked "non-verified" inside the app so you and your tax advisor know they haven't been hand-checked by us.

How rules stay current

Tax rules change. Sojourn pushes updates without requiring an App Store release.

• Once a month, the app securely checks our servers for any country whose rule has been revised.
• When a rule has changed, Sojourn fetches the new version, updates the in-app data, and surfaces a notification in your Inbox: "Netherlands rule was updated" — with a one-paragraph plain-language summary of what changed.
• The Country info page for that country shows an UPDATED pill until you tap "Mark as read."
• If you're offline, the check skips silently and retries on the next launch. Sojourn always works fully offline with whatever rule data it has.

You can also trigger a manual rule check at Settings → Tracking → "Check for rule updates."

What's in each rule

Every country rule includes:

• Day limit — the threshold (e.g. 183) and the window (rolling 12 months, calendar year, fiscal year, weighted 3-year, or consecutive-absence)
• How a day is counted — for example, the UK midnight rule means a day-trip to London adds zero days; most other jurisdictions count any partial day
• Transit-exemption notes — when a layover under 24 hours doesn't count, and when it does
• Rule notes — special cases, treaty tie-breakers, non-domicile elections, cross-border-worker rules
• Last-reviewed date — the date we last checked the rule against the official source
• Source link — direct to the tax authority's published guidance, so you can verify the rule yourself
• Tax-authority correspondence address — the official postal address used in the "To the attention of:" block on every audit-ready PDF export, so the document reads like a formal letter addressed to the right authority

Found something wrong?

If you think a rule is out of date or incomplete, write to suggestion@sojourn.tax with a link to the official source. Verified-country rules are reviewed within 7 days of a credible suggestion.