Tax residency, country by country
Day-count thresholds, treaty networks, PE risk and the most common pitfalls for the 10 jurisdictions nomads ask about most. Curated from primary sources, refreshed quarterly.
🇪🇸
Spain
183-day rule + center of vital interests
🇵🇹
Portugal
183 days OR habitual residence on 31 Dec
🇦🇪
United Arab Emirates
90 days + UAE ties (or 183 days)
🇹🇭
Thailand
180 days in a calendar year
🇩🇪
Germany
Wohnsitz (any home) OR 183 days
🇺🇸
United States
Citizenship-based + Substantial Presence
🇬🇧
United Kingdom
Statutory Residence Test (SRT) — ties + days
🇸🇬
Singapore
183 days OR continuous 3-year presence
🇯🇵
Japan
Jusho (domicile) + 1-year presence
🇲🇽
Mexico
Permanent home in Mexico OR center of vital interests
Compare two countries
Pick any two jurisdictions to see day-count, treaty and PE-risk diffs side by side.
spain vs uaeportugal vs uaeuk vs portugalunited states vs uaethailand vs singaporegermany vs portugaljapan vs singaporemexico vs portugal
See all comparison pages →