Open data

The rules, published as data.

Every rule Provedays evaluates is available as JSON, under CC BY 4.0. Each one names the official source it was written from and the date that source was last checked, and each is executed against golden test fixtures that every Provedays engine — iOS, and the calculators on this site — has to reproduce identically. You may quote it, build on it, and check our work against it.

What is in it

Rules
268
Researched from statute
50
Jurisdictions researched
41
Advisory presence indicators
218
Evaluator types
9
Last verified
2026-09-01

The researched rules are written by hand from primary legislation and the responsible authority's own guidance. The advisory presence indicators are generated counters against the common 183-day reference line: they are not statements of any country's residence law, and they are labelled as such in the data. Which jurisdiction falls in which class is set out on the coverage page.

Download

The index lists every rule with its current version, verification date, official source and its own URL. Individual rules are addressed by rule id.

  • /rules/index.json — every rule, with per-rule URLs
  • /rules/<rule_id>.json — one rule, all its versions
  • /llms.txt — the same material, oriented for answer engines

Rules are versioned, not overwritten. A rule carries an effective_from date and keeps its superseded versions, so a count run against last year's law stays reproducible. last_verified records when a human last read the source — it is a freshness claim about our checking, not about the law changing. What changed and when is tracked in the methodology.

How to cite it

CC BY 4.0 asks for attribution. This is enough:

Rule data from Provedays — provedays.com (https://provedays.com/rules/), licensed CC BY 4.0.

Rule data is licensed CC BY 4.0. Golden test fixtures, guide prose and the rule schema are not covered by this licence and remain all rights reserved. See https://provedays.com/terms/.

If you are quoting a specific rule, cite its rule id and version as well — they are stable, and they are what makes a quotation checkable. Full terms are on the terms page.

What it is not

This is rule data, not advice. A day count is one input to a residency question and rarely the deciding one — homes, intentions, employment, domicile and treaty positions all sit outside what any counter can observe. Provedays reports rule conditions with an evidence trail; it does not issue verdicts, and neither should anything built on this data. Verify with a qualified professional.

Researched jurisdictions

Each rule below is written from the source it links to. Day counts, thresholds and reference periods are set out on the coverage page.

Jurisdiction Rule Rule id Verified
Andorra Andorra 183-day test ad.tax.183day 2026-09-01
Australia Australia 183-day test au.tax.183day 2026-09-01
Austria Austria habitual abode (6-month stay) — ADVISORY at.tax.habitual_abode 2026-08-28
Canada Canada 183-day sojourner rule ca.federal.sojourner 2026-08-28
China China 183-day test cn.tax.183day 2026-09-01
China China six-year rule — worldwide taxation of foreign income — ADVISORY cn.tax.six_year 2026-09-01
Cyprus Cyprus 183-day rule cy.tax.183day 2026-08-28
Cyprus Cyprus 60-day rule cy.tax.60day 2026-08-28
Czechia Czechia 183-day test cz.tax.183day 2026-09-01
France France presence indicator — ADVISORY (no strict day test) fr.tax.facts_indicator 2026-08-28
Germany Germany habitual abode (6-month stay) — ADVISORY de.tax.habitual_abode 2026-08-28
Hong Kong SAR China Hong Kong 60-day visits rule (salaries tax) — ADVISORY hk.salaries.60day 2026-09-01
India Indian residential status in.tax.residential_status 2026-08-29
Indonesia Indonesia 183-day test id.tax.183day 2026-08-28
Ireland Ireland residence test (183-day / 280-day look-back) ie.tax.residence 2026-08-28
Israel Israel day presumptions — ADVISORY il.tax.presumptions 2026-09-01
Italy Italy 183-day rule it.tax.183day 2026-08-28
Japan Japan non-permanent resident status — ADVISORY jp.tax.non_permanent 2026-09-01
Malta Malta 183-day rule mt.tax.183day 2026-08-28
Netherlands Netherlands presence indicator — ADVISORY (no day test) nl.tax.facts_indicator 2026-08-28
New Zealand New Zealand 325-day cessation nz.tax.cessation_325 2026-09-01
New Zealand New Zealand 183-day test nz.tax.residency 2026-09-01
Norway Norway cessation of residence — ADVISORY no.tax.cessation 2026-09-01
Norway Norway residence — 183/12m or 270/36m no.tax.residency 2026-09-01
Poland Poland 183-day test pl.tax.183day 2026-09-01
Portugal Portugal 183-day rule (12-month window) pt.tax.183day_rolling 2026-08-28
Puerto Rico Puerto Rico bona fide residence — presence test — ADVISORY pr.bona_fide.presence 2026-08-30
Schengen Area Schengen 90/180-day short-stay limit schengen.short_stay.90_180 2026-08-28
Singapore Singapore 183-day test sg.tax.183day 2026-09-01
South Africa South Africa 330-day cessation — ADVISORY za.tax.cessation_330 2026-09-01
South Africa South Africa physical presence test za.tax.physical_presence 2026-09-01
Spain Spain 183-day rule es.tax.183day 2026-08-28
Switzerland Switzerland 90-day stay (30 with work) — ADVISORY ch.tax.stay90 2026-08-28
United Arab Emirates UAE tax residency ae.tax.residency 2026-08-30
United Kingdom UK FIG regime — qualifying new resident gb.fig.eligibility 2026-08-30
United Kingdom UK long-term residence (IHT) gb.iht.long_term_residence 2026-08-30
United Kingdom UK temporary non-residence — return-year charge risk — ADVISORY gb.tnr.risk 2026-08-30
United Kingdom UK Statutory Residence Test uk.srt 2026-08-28
United Kingdom — SCT Scottish taxpayer status gb.sct.taxpayer 2026-08-30
United Kingdom — WLS Welsh taxpayer status gb.wls.taxpayer 2026-08-30
United States FEIE physical presence test us.federal.feie_ppt 2026-08-29
United States US Substantial Presence Test us.federal.spt 2026-08-28
United States — CA California 546-day safe harbour — ADVISORY us.ca.safe_harbor 2026-08-30
United States — CT Connecticut statutory residency us.ct.statutory 2026-09-01
United States — MA Massachusetts statutory residency us.ma.statutory 2026-08-28
United States — NJ New Jersey statutory residency us.nj.statutory 2026-09-01
United States — NY New York statutory residency us.ny.statutory 2026-08-28
United States — NYC New York City statutory residency us.nyc.statutory 2026-08-28
United States — PA Pennsylvania statutory residency us.pa.statutory 2026-09-01
Vietnam Vietnam 183-day test vn.tax.183day 2026-09-01