Thailand is 180 days, not 183. Here is the day count for 27 countries.
Most countries make you tax resident after 183 days, and most people assume all of them do. Of the 46 countries we track, 27 publish a day count, from 180 to 183 days, and 2 of those sit below 183. The rest publish no single day test, usually because residency turns on other facts — a home, a family, a centre of interests. Every row links the record it comes from, with the source and the date we last read it.
What this does and doesn't say
These are country rules, not visa rules. The day count applies to anyone present, on any visa or none, which is why countries with no open nomad programme are listed too. A handful of programmes carry a specific exemption from the ordinary test — those are on the special tax rates page. Absent such a rule, the visa lets you stay and the calendar makes you resident.
Whether the count runs over a calendar year or any rolling twelve months differs by country. Where a record's tax note says which, read it; where it doesn't, the official source linked from the record does. Two four-month stays either side of New Year are 240 days under one rule and 120 under the other. A day count is the ordinary test — a few countries also publish a shorter conditional route, which the note carries.
Day counts, fewest first
The countries that catch people soonest lead. Anything under 183 is highlighted — those are the rows a reader who assumes the standard figure gets wrong.
| Country | Tax resident after | Foreign income once resident | Checked |
|---|---|---|---|
| Thailand | 180 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Malaysia | 182 days | no — foreign-earned income is not taxed locally | Verified Jul 2026 |
| Albania | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Brazil | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Colombia | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Croatia | 183 days | no — foreign-earned income is not taxed locally | Verified Jul 2026 |
| Cyprus | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Czechia | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Ecuador | 183 days | no — foreign-earned income is not taxed locally | Verified Jul 2026 |
| Estonia | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Greece | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Hungary | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Italy | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Japan | 183 days | no — foreign-earned income is not taxed locally | Verified Jul 2026 |
| Latvia | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Malta | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Mexico | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Montenegro | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Portugal | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Romania | 183 days | no — foreign-earned income is not taxed locally | Verified Jul 2026 |
| Serbia | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| South Africa | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| South Korea | 183 days | no — foreign-earned income is not taxed locally | Verified Jul 2026 |
| Spain | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Taiwan | 183 days | yes — taxed once you become tax resident | Verified Jul 2026 |
| Uruguay | 183 days | no — foreign-earned income is not taxed locally | Verified Jul 2026 |
| Vietnam | 183 days | yes — taxed once you become tax resident | Verified Aug 2026 |
Where there is no single number
For 19 countries — Antigua and Barbuda, Argentina, Bahamas, Barbados, Cape Verde, Cayman Islands, Costa Rica, Curaçao, El Salvador, Indonesia, Mauritius, Namibia, Panama, Peru, Philippines, Qatar, Seychelles, Sri Lanka, United Arab Emirates — we found no published day test. Some have no personal income tax and therefore no residency test to speak of; others decide residency on where your home or family is rather than on a count. We list them here rather than guessing a figure.
How we counted
One record per programme, each carrying the country's published threshold and the date we last checked it; a country with several programmes appears once. A weekly job re-reads every source page we can reach and flags changes. Our method and its limits are at how we verify, and the full dataset is public under CC BY 4.0.
Crossing the line is only half the question — what happens to foreign income once you do is on the no-tax-on-foreign-income page.
Tax residency rules change and can depend on treaties and your circumstances — confirm the current test on the official source linked from each country's page before relying on it. This page is informational, and is not tax, legal or immigration advice. See how we verify this data, and tell us if something here is out of date.
Frequently asked questions
Most countries use 183 days, but not all. Of the 46 countries we track, 27 publish a day count, ranging from 180 to 183 days. 2 sit below 183: Thailand — Digital Nomad Visa (DTV) and Malaysia. The rest publish no single day test, usually because residency turns on other facts such as a home or centre of vital interests.
180 days in a calendar year. Thailand is the case people most often get wrong because they assume the 183-day figure used almost everywhere else. Cross 180 days between 1 January and 31 December and you are Thai tax resident for that year.
Usually not — the day count is a rule of the country's tax code and applies to anyone present, on any visa or none. A few programmes carry a specific exemption from the ordinary rule (Barbados deems Welcome Stamp holders non-resident; Croatia exempts permit holders), and those are on the special tax rates page. Absent such a rule, the visa lets you stay and the calendar makes you resident.
It depends on the country, and the difference catches people out. Some count days within the calendar year; others use any rolling 12-month period, so two four-month stays either side of New Year can add up. Where a country's record states which rule applies, it is in the tax note; where it doesn't, check the official source linked from the record.