Tools · Tax Residence
Tax Residency Tests by Country
Residency rules decide which country taxes your income, your gains, and often your estate. Each test below follows that country’s own statutory rules and shows the reasoning behind the result, not just the answer.
United Kingdom
Tax year: 6 April – 5 April.
Tax Residence TestIreland
Tax year: 1 January – 31 December.
Tax Residence TestSpain
Tax year: 1 January – 31 December.
Substantial Presence TestUnited States
Tax year: 1 January – 31 December.
Residency TestsAustralia
Tax year: 1 July – 30 June. Reform proposed but not yet law — the tool assesses the rules currently in force.
Tax Residence TestPortugal
Tax year: 1 January – 31 December.
Tax Residency TestUnited Arab Emirates
Tax year: 1 January – 31 December (or any consecutive 12-month period).
Residency TestsSouth Africa
Tax year: 1 March – 28/29 February.
Domicile Fiscal TestFrance
Tax year: 1 January – 31 December.
Tax Residence TestItaly
Tax year: 1 January – 31 December.
Residency TestCanada
Tax year: 1 January – 31 December.
Residential Status TestIndia
Tax year: 1 April – 31 March.
Unlimited Tax Liability TestGermany
Tax year: 1 January – 31 December.
Tax Liability TestSwitzerland
Tax year: 1 January – 31 December.
Tax Residence TestCyprus
Tax year: 1 January – 31 December.
Tax Residence TestThailand
Tax year: 1 January – 31 December. Reform proposed but not yet law — the tool assesses the rules currently in force.
Tax Residence TestNew Zealand
Tax year: 1 April – 31 March.
Tax Residence TestSingapore
Tax year: 1 January – 31 December (assessed the following Year of Assessment).
Tax Residence TestNetherlands
Tax year: 1 January – 31 December.
Tax Residence TestMalaysia
Tax year: 1 January – 31 December (basis year).
Residence ClassificationJapan
Tax year: 1 January – 31 December.
Before you rely on any result
These tools give an indication based on the answers you provide. They do not constitute tax advice, and none of them assesses treaty tie-breakers — the rules that decide the outcome when two countries both claim you as resident, which is the situation most people using these tools are actually in. Where the answer matters financially, have the position reviewed by a qualified adviser in each jurisdiction involved.