Media type · Days, home, centre of interests
Tax residency
The test that decides which country may tax a person on worldwide income.
Key facts
| Common tests | Days, home, centre of interests |
|---|---|
| Treaties | Resolve double claims |
| Effect | Which country taxes worldwide income |
It is not a single number
A day count is one test among several. A permanent home that is available to you, the place your family lives and the place your economic interests sit can all matter, sometimes before any day count is reached.
Domestic law and any applicable treaty both apply. A conclusion drawn from a day count alone can be wrong even when the arithmetic is right.
Frequently asked questions
Does paying tax somewhere make me resident there?
Not automatically. Paying tax and being resident are different concepts, although the two interact. Residence is decided by the applicable tests.
Can I be resident in two countries?
Domestic law can produce that result, and a treaty then usually provides tie-breaker rules. Professional advice is worth it where both countries claim you.