Country guides
How each of our fourteen countries and the Schengen area counts days: the rule, how Atrium applies it, what catches people out, and real cases.
- 🇬🇧United KingdomThe UK counts the nights you spend in the UK, in a tax year that runs from 6 April to 5 April.
- 🇺🇸United StatesThe US counts any part of a day in the country, and adds up three years of days against a weighted 183.
- 🇮🇳IndiaIndia's day conditions are 182 days in the tax year, or 60 or 120 days plus 365 days over the four years before.
- 🇵🇰PakistanPakistan's day condition is 183 days or more in the tax year that runs from 1 July to 30 June.
- 🇨🇳ChinaChina counts days you stay in the mainland for a full 24 hours. Entry and exit days with less than 24 hours do not count.
- 🇭🇰Hong KongHong Kong counts days against a 60-day visit limit and, for treaty purposes, 180 and 300 days.
- 🇸🇬SingaporeSingapore counts 183 days in the calendar year before the year of assessment, with two concessions for longer stays.
- 🇲🇾MalaysiaMalaysia has four routes to residence, and three of them depend on counting days in the calendar year.
- 🇿🇦South AfricaSouth Africa has a physical presence test that looks at five earlier years, and a separate facts test called ordinarily resident.
- 🇮🇱IsraelIsrael looks at where a person's centre of life is, with two day-count presumptions that can be rebutted.
- 🇳🇴NorwayNorway counts days in rolling 12-month and 36-month windows, not in a calendar year.
- 🇮🇪IrelandIreland counts days in the tax year, and in the tax year plus the year before.
- 🇨🇦CanadaCanada looks at your ties first, and adds a 183-day rule for people who only visit.
- 🇨🇭SwitzerlandSwitzerland taxes a stay of 30 days with work or 90 days without, counted as one stay.
- 🇪🇺Schengen areaThe Schengen 90/180 rule limits short visits for non-EU travellers. It is an immigration rule, not a tax rule.
Educational content, not tax advice. Atrium counts days; it does not decide where you are resident.