Tax Residency Rules by Country
Look up tax residency thresholds and rules for 249 countries and territories — free, no login required.
Tax residency in United States
An individual is treated as a U.S. income tax resident for a calendar year if, at any time during the year, the individual is a lawful permanent resident (green card holder) unless that status has been rescinded or treated as abandoned, or if the individual meets the substantial presence test, which requires physical presence in the United States for at least 31 days in the current year and a total of 183 days or more over the current year and the two preceding years, counting all days in the current year, one‑third of the days in the first preceding year, and one‑sixth of the days in the second preceding year; in applying this test, certain days are excluded, including days as an exempt individual (such as qualifying students, teachers/trainees, or foreign government‑related individuals), days in transit between two foreign points for less than 24 hours, days unable to depart due to a medical condition that arose in the United States, days regularly commuting from Canada or Mexico, and days as a crew member of a foreign vessel. An individual who meets the substantial presence test may nevertheless be treated as a nonresident under the closer connection exception if present in the United States for fewer than 183 days in the current year, maintains a tax home and has a closer connection to a foreign country (or in limited cases, two foreign countries), and does not hold or apply for lawful permanent resident status. Where an individual is a dual resident under domestic laws of two countries, an applicable income tax treaty may determine residence for treaty purposes using tie‑breaker criteria such as permanent home, center of vital interests, habitual abode, and nationality.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
Voyage Manager counts your days in United States — and everywhere else — automatically, and warns you before thresholds are reached.
Track My Days FreeWhy Tax Residency Rules Matter
Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
Stay Compliant
Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
Browse All Countries
"Voyage Manager offered something totally different, yet was so in tune with our needs and concerns. The team understands the nature of our jobs and the places we go to."
Stay Ahead of Tax Compliance
Sign up for free and monitor your tax exposure across every country you visit.