Sources
Every law and government page we quote, and the day we read it. Open Exact words for the quote and English gloss.
European Union and Schengen
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For intended stays on the territory of the Member States of a duration of no more than 90 days in any 180-day period, which entails considering the 180-day period preceding each day of stay
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the date of entry shall be considered as the first day of stay on the territory of the Member States and the date of exit shall be considered as the last day of stay
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The Schengen area is composed of 29 countries: 25 EU Member States and 4 non-EU countries (Iceland, Norway, Switzerland and Liechtenstein)
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You must count back 180 days from each day of your stay and ensure the total number does not exceed 90.
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If you hold an EU residence permit or long-stay visa, you are not subject to the 90/180-day rule, as these documents allow you to stay longer than 90 days.
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The system became fully operational on 10 April 2026.
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As of 10 April 2026, the EES replaces the stamping of passports allowing the automatic detection of overstayers
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The EES is an automated IT system for registering non-EU nationals travelling for a short stay, each time they cross the external borders of 29 European countries using the system.
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The length of the entry ban shall be determined with due regard to all relevant circumstances of the individual case and shall not in principle exceed five years.
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ETIAS is currently not in operation and no applications for travel authorisations are collected at this point. The European Union will inform about the specific date for the start of ETIAS several months prior to its launch.
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The EES collects, records and stores: data listed in your travel document(s) (e.g. full name, date of birth, etc.); date and place of each entry and exit; facial image and fingerprints (called ‘biometric data’); whether you were refused entry.
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Records of entries, exits and refusals of entry 3 years
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You have the right to receive information from passport control officers on the maximum remaining duration of your authorised stay.
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Request that inaccurate or incomplete data is corrected
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To exercise any of these rights, you must contact a data controller (e.g. the entity responsible for processing your data) or data protection officer in any of the European countries using the EES, preferably the ones to which you travelled.
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The period of 90 days in any 180 days is calculated as a single period for all the European countries using the EES.
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For any question regarding your remaining authorised stay in the Schengen area or the result shown by the “Check how long you can stay” tool, please contact the competent authorities of the Member State where you last entered or exited the Schengen area.
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Please note that the remaining authorised stay does NOT reflect any time spent in the Schengen area that began before 10 April 2026, regardless of whether the visit ended before or continued after that date.
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Your passport (biometric or non-biometric) will not be stamped.
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The EES shall include an automated calculator that indicates the maximum duration of authorised stay for third-country nationals registered in the EES.
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Cyprus participates in the Schengen cooperation. Nevertheless, internal borders controls have not yet been abolished by the Council. The integration process into the Schengen area is currently underway.
- European Union, Cyprus country page · Being rechecked
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Schengen : Cyprus is currently in the process of joining the Schengen area .
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Nationals of third countries listed in Annex II shall be exempt from the requirement set out in Article 3(1) for stays of no more than 90 days in any 180-day period.
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absences "shall not interrupt the period ... where they are shorter than six consecutive months and do not exceed in total 10 months within the period referred to in paragraph 1."
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loss "in the event of absence from the territory of the Community for a period of 12 consecutive months."
United States
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You meet the physical presence test if you are physically present in a foreign country or countries 330 full days during any period of 12 consecutive months including some part of the year at issue.
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A full day is a period of 24 consecutive hours, beginning and ending at midnight.
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The 330 qualifying days do not have to be consecutive.
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When you leave the United States to go to a foreign country or when you return to the United States from a foreign country, the time you spend on, or over international waters does not count as time in a foreign country.
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during any period of 12 consecutive months, is present in a foreign country or countries during at least 330 full days in such period
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31 days during the current year, and 183 days during the 3-year period that includes the current year and the 2 years immediately before that
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All the days you were present in the current year, and 1/3 of the days you were present in the first year before the current year, and 1/6 of the days you were present in the second year before the current year
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To determine if you meet the substantial presence test for 2025, count the full 120 days of presence in 2025, 40 days in 2024 (1/3 of 120), and 20 days in 2023 (1/6 of 120).
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You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year.
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You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day.
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Days you are in the U.S. for less than 24 hours, when you are in transit between two places outside the United States.
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Days you commute to work in the U.S. from a residence in Canada or Mexico if you regularly commute from Canada or Mexico.
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Do not count days for which you are an exempt individual.
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A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa.
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Even if you met the substantial presence test you can still be treated as a nonresident of the United States for U.S. tax purposes if you qualify for one of the following exceptions
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Were present in the United States less than 183 days during the year
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Had not taken steps toward, and did not have an application pending for, lawful permanent resident status (green card).
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You must file Form 8840, Closer Connection Exception Statement for Aliens, to claim the Closer Connection Exception.
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This means that their worldwide income is subject to U.S. tax and must be reported on their U.S. tax return.
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such individual was present in the United States on at least 31 days during the calendar year
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equals or exceeds 183 days
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it is established that for the current year such individual has a tax home (as defined in section 911(d)(3) without regard to the second sentence thereof) in a foreign country and has a closer connection to such foreign country than to the United States
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Such individual is a lawful permanent resident of the United States at any time during such calendar year.
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an individual shall be treated as present in the United States on any day if such individual is physically present in the United States at any time during such day
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stays of up to 90 days without a visa
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for a period not exceeding 90 days
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to contest, other than on the basis of an application for asylum, any action for removal of the alien
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ESTA is an automated system that determines the eligibility of visitors to travel to the United States under the Visa Waiver Program (VWP).
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U.S. Customs and Border Protection officers determine admissibility upon travelers' arrival.
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A nonimmigrant in any of the following classes is ineligible for an extension of stay: (i) B-1 or B-2 where admission was pursuant to the Visa Waiver Pilot Program
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Any alien admitted as a Visa Waiver Pilot Program visitor under the provisions of section 217 of the Act and part 217 of this chapter.
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If an emergency prevents an alien admitted under this part from departing from the United States within his or her period of authorized stay
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may be readmitted to the United States after a departure to foreign contiguous territory or adjacent island for the balance of his or her original Visa Waiver Program admission period
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grant a period of satisfactory departure not to exceed 30 days
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The prohibition against a change of nonimmigrant status for the categories of aliens described in paragraphs (a)(1) through (6) of this section is inapplicable to aliens applying for a change of nonimmigrant status to that of a nonimmigrant under section 101(a)(15)(U)
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The INA requires that, with limited exceptions, all aliens 14 years of age or older who were not registered and fingerprinted (if required) when applying for a U.S. visa and who remain in the United States for 30 days or longer, must apply for registration and fingerprinting.
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The registration requirement applies to each trip of 30 days or more that an alien makes to the United States.
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Canadian visitors who entered the United States at land ports of entry and were not issued evidence of registration, such as a Form I-94, I-94W, or I-94A (paper or electronic), and have not otherwise registered
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Maintained a tax home in that foreign country during the entire year (see Chapter 28 of Publication 17 for a discussion of the tax home concept)
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Had a closer connection during the year to one foreign country in which you had a tax home than to the United States (unless you had a closer connection to two foreign countries, discussed next)
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If you do not have to file a U.S. federal income tax return, send Form 8840 to the Internal Revenue Service Center (indicated in the instructions attached to Form 8840) by the due date for filing the income tax return.
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If you do not timely file Form 8840, Closer Connection Exception Statement for Aliens, you cannot claim the closer connection exception to the substantial presence test, unless you can show by clear and convincing evidence that you took reasonable actions to become aware of the filing requirements and significant steps to comply with those requirements.
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If you didn’t receive wages as an employee subject to U.S. income tax withholding, file Form 1040-NR by the 15th day of the 6th month after your tax year ends. A return for the 2025 calendar year is due by June 15, 2026.
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The United Kingdom refers only to British citizens who have the unrestricted right of permanent abode in the United Kingdom (England, Scotland, Wales, Northern Ireland, the Channel Islands, and the Isle of Man)
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The Department requires all prospective VWP travelers to obtain pre-travel authorization via U.S. Customs and Border Protection’s (CBP) Electronic System for Travel Authorization (ESTA) prior to boarding a plane or ship bound for the United States.
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30 months (913 days) during the past 5 years
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We will count the day that you depart from the United States and the day you return as days of physical presence within the United States for naturalization purposes.
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An absence of more than 6 months (more than 180 days) but less than 1 year (less than 365 days)
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You will not meet the continuous residence requirement if you left the United States, without our approval, for a continuous period of 1 year or more
United Kingdom
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The first automatic UK test is that P spends at least 183 days in the UK in year X.
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If P is present in the UK at the end of a day, that day counts as a day spent by P in the UK.
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P only arrives in the UK as a passenger on that day
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P would not be present in the UK at the end of that day but for exceptional circumstances beyond P's control that prevent P from leaving the UK
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the maximum number of days to which sub-paragraph (2) may apply in reliance on sub-paragraph (4) is limited to 60
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P has at least 3 UK ties for a tax year
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P was resident in the UK for at least one of the 3 tax years preceding that tax year
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once the number of qualifying days in the tax year reaches 30 (counting forward from the start of the tax year), each subsequent qualifying day in the tax year is to be treated as a day spent by P in the UK
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If you’ve been in the UK for 183 or more days you’ll be a UK resident. There is no need to consider any other tests.
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the connections you have with the UK
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If you meet any of the automatic overseas tests you will not be resident in the UK for that tax year. If you do not meet any of these tests go to step 3. If you meet any of the automatic UK tests or the sufficient ties test, you will be UK resident for that tax year.
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The current tax year is from 6 April 2026 to 5 April 2027.
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You can usually stay in the UK for up to 6 months.
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You can visit the UK as a Standard Visitor for tourism, business, study (courses up to 6 months) and other permitted activities.
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have to apply for an electronic travel authorisation (ETA), which allows you to visit the UK for up to 6 months without needing a visa
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you'll not live in the UK for extended periods through frequent or successive visits, or make the UK your main home
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You may be able to extend your stay if you have permission to be in the UK for less than 6 months. You can extend your stay up to a total of 6 months.
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You can only apply to stay in the UK for longer than 6 months if you're:
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An applicant will be treated as having breached immigration laws if, aged 18 or over, they: (a) overstayed their permission
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An application for entry clearance or permission may be refused where the applicant is, or has been, in breach of immigration laws
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the person overstayed for 30 days or less, where the overstaying began on or after 6 April 2017
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where the person left the UK voluntarily, not at the expense (directly or indirectly) of the Secretary of State
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You’ll get a stamp in your passport with the number of days you are allowed to stay.
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If you’re visiting Mexico as a tourist, you do not need a visa.
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From 15 September 2026, if you enter Thailand under the visa exemption scheme, you can stay for up to 30 days for tourism only.
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If you overstay the period of your visa, you will get a fine of 500 Thai baht a day up to a maximum of 20,000 baht.
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From 1 May 2025, all foreign nationals entering Thailand, whether by air, land or sea must complete a digital arrival card online before arrival.
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You can visit Georgia without a visa for up to one year. To stay longer or to travel for work or study, you must apply for a longer-term visa.
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You usually need an ETA rather than a visa if you’re from Europe, the USA, Australia, Canada or certain other countries.
- GOV.UK, ETA · Being rechecked
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It costs £20 to apply online or through the UK ETA app.
- GOV.UK, ETA · Being rechecked
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An ETA lasts for 2 years or until your passport expires, whichever is sooner.
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An electronic travel authorisation (ETA) lets you travel to the UK, Jersey, Guernsey or the Isle of Man for up to 6 months.
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must not have been outside the UK for more than 180 days in any 12- month period
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Count whole days. You must only include whole days when calculating an applicant's absences. Part day absences, less than 24 hours are not counted.
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are considered on a rolling basis over any 12-month period.
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in the United Kingdom at the beginning of the period of five years ending with the date of the application, and that the number of days on which he was absent ... does not exceed 450
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twelve months so ending does not exceed 90
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You must not count the dates of departure and arrival as absences. For example: a person who left the UK on 22 September and returned on 23 September will not be classed as having been absent
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use the day after the application date minus the length of the qualifying period. For example in an application under section 6(1) made on 1 September 2022, the applicant must have been legally in the UK on 2 September 2017.
Spain
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Que permanezca más de 183 días, durante el año natural, en territorio español. Para determinar este período de permanencia en territorio español se computarán las ausencias esporádicas, salvo que el contribuyente acredite su residencia fiscal en otro país.
That the person stays more than 183 days, during the calendar year, in Spanish territory. To work out this period of stay in Spanish territory, sporadic absences are counted, unless the taxpayer proves tax residence in another country. -
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Que radique en España el núcleo principal o la base de sus actividades o intereses económicos, de forma directa o indirecta. Se presumirá, salvo prueba en contrario, que el contribuyente tiene su residencia habitual en territorio español cuando, de acuerdo con los criterios anteriores, resida habitualmente en España el cónyuge no separado legalmente y los hijos menores de edad que dependan de aquél.
That the main centre or base of the person's activities or economic interests is in Spain, directly or indirectly. Unless proven otherwise, the taxpayer is presumed to have habitual residence in Spain when, under the criteria above, the spouse who is not legally separated and the dependent minor children habitually live in Spain. -
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Actualmente, la cantidad mínima a acreditar es de 121,10 euros por persona y día
Currently, the minimum amount to prove is 121.10 euros per person per day. -
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el 10% del salario mínimo interprofesional bruto o su equivalente legal en moneda extranjera multiplicada por el número de días que pretendan permanecer en España y por el número de personas que viajen a su cargo. Dicha cantidad será, en todo caso, de un mínimo que represente el 90% del salario mínimo interprofesional bruto vigente en cada momento
10% of the gross minimum wage, or its legal equivalent in foreign currency, multiplied by the number of days you intend to stay in Spain and by the number of people travelling at your expense. That amount is in any case at least 90% of the gross minimum wage in force at the time.
Italy
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Ai fini delle imposte sui redditi si considerano residenti le persone che per la maggior parte del periodo d'imposta, considerando anche le frazioni di giorno, hanno la residenza ai sensi del codice civile o il domicilio nel territorio dello Stato ovvero sono ivi presenti.
For income tax, residents are the people who, for most of the tax period, also counting parts of a day, have their residence under the civil code or their domicile in the territory of the State, or are present there. -
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per domicilio si intende il luogo in cui si sviluppano, in via principale, le relazioni personali e familiari della persona.
Domicile means the place where the person's personal and family relationships mainly take place. -
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Salvo prova contraria, si presumono altresì residenti le persone iscritte per la maggior parte del periodo di imposta nelle anagrafi della popolazione residente.
Unless proven otherwise, people registered in the registers of the resident population for most of the tax period are also presumed resident. -
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L'imposta è dovuta per anni solari, a ciascuno dei quali corrisponde un'obbligazione tributaria autonoma
The tax is due for calendar years, each of which is a separate tax obligation. -
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Le disposizioni del presente testo unico si applicano a decorrere dal 1° gennaio 2027.
The provisions of this consolidated text apply from 1 January 2027. -
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Ai fini delle imposte sui redditi si considerano residenti le persone che per la maggior parte del periodo d'imposta, considerando anche le frazioni di giorno, hanno la residenza ai sensi del codice civile o il domicilio nel territorio dello Stato ovvero sono ivi presenti.
The same words as article 2, paragraph 2 of the current code: for income tax, residents are the people who, for most of the tax period, also counting parts of a day, have their residence under the civil code or their domicile in the territory of the State, or are present there. - Law 68/2007, art. 1(2) · Being rechecked
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Al momento dell'ingresso o, in caso di provenienza da Paesi dell'area Schengen, entro otto giorni dall'ingresso, lo straniero dichiara la sua presenza, rispettivamente all'autorità di frontiera o al questore della provincia in cui si trova
On entry or, when coming from Schengen-area countries, within eight days of entry, the foreigner declares their presence to the border authority or to the questore of the province where they are, respectively. - Law 68/2007, art. 1(3) · Being rechecked
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In caso di inosservanza degli obblighi di cui al comma 2, salvo che il ritardo sia dipeso da forza maggiore, lo straniero è espulso ai sensi dell'articolo 13 del citato testo unico di cui al decreto legislativo 25 luglio 1998, n. 286
If the duties in paragraph 2 are not met, unless the delay was due to force majeure, the foreigner is expelled under Article 13 of the Consolidated Immigration Act (Legislative Decree 286/1998). -
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aliens arriving from countries which apply the Schengen Agreement must report their presence to the local Questura (central police station in the province) filling out the relevant form (dichiarazione di presenza), within 8 days of their arrival; for those staying in hotels or other reception facilities the registration form submitted to the hotel management upon check-in, signed by the foreign guest on arrival, constitutes the declaration of presence.
Germany
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Den gewöhnlichen Aufenthalt hat jemand dort, wo er sich unter Umständen aufhält, die erkennen lassen, dass er an diesem Ort oder in diesem Gebiet nicht nur vorübergehend verweilt.
Someone has their habitual abode where they stay in circumstances that show they are not there only temporarily. -
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Als gewöhnlicher Aufenthalt im Geltungsbereich dieses Gesetzes ist stets und von Beginn an ein zeitlich zusammenhängender Aufenthalt von mehr als sechs Monaten Dauer anzusehen; kurzfristige Unterbrechungen bleiben unberücksichtigt.
An unbroken stay of more than six months is always, and from its start, a habitual abode in Germany; short interruptions are disregarded. -
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Satz 2 gilt nicht, wenn der Aufenthalt ausschließlich zu Besuchs-, Erholungs-, Kur- oder ähnlichen privaten Zwecken genommen wird und nicht länger als ein Jahr dauert.
Sentence 2 does not apply when the stay is only for visits, recreation, a cure or similar private purposes and lasts no more than one year. -
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Einen Wohnsitz hat jemand dort, wo er eine Wohnung unter Umständen innehat, die darauf schließen lassen, dass er die Wohnung beibehalten und benutzen wird.
Someone has a domicile (Wohnsitz) where they hold a dwelling in circumstances that suggest they will keep and use it. -
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Natürliche Personen, die im Inland einen Wohnsitz oder ihren gewöhnlichen Aufenthalt haben, sind unbeschränkt einkommensteuerpflichtig.
Natural persons who have a domicile or their habitual abode in Germany are subject to unlimited income tax liability. -
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Die Einkommensteuer ist eine Jahressteuer.
Income tax is an annual tax. -
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Die Grundlagen für ihre Festsetzung sind jeweils für ein Kalenderjahr zu ermitteln.
The basis for assessing it is determined for each calendar year. -
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Wer eine Wohnung bezieht, hat sich innerhalb von zwei Wochen nach dem Einzug bei der Meldebehörde anzumelden.
Anyone who moves into a dwelling must register with the registration office within two weeks of moving in. -
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Für Personen, die sonst im Ausland wohnen und im Inland nicht nach § 17 Absatz 1 gemeldet sind, besteht diese Pflicht nach Ablauf von drei Monaten.
For people who otherwise live abroad and are not registered in Germany under § 17(1), this duty [to register] applies once three months have passed.
France
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Sont ainsi considérées comme fiscalement domiciliées en France :
The following are treated as tax-domiciled in France: (the list that follows) people who have their home or main place of stay in France, people who work there other than as a side activity, and people who have their centre of economic interests there. -
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les personnes qui ont sur le territoire français leur foyer ou le lieu de leur séjour principal,
People who have their home (foyer) or their main place of stay in French territory. -
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le foyer s'entend du lieu où les intéressés habitent normalement, c'est-à-dire du lieu de la résidence habituelle, à condition que cette résidence en France ait un caractère permanent.
The home (foyer) is the place where the persons normally live, that is, their habitual residence, provided that this residence in France is permanent. -
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Cette résidence demeure le foyer du contribuable même s'il est amené, en raison des nécessités de sa profession, à séjourner ailleurs temporairement ou pendant la plus grande partie de l'année, dès lors que, normalement, la famille continue d'y habiter
That residence remains the taxpayer's home even if work takes them elsewhere temporarily or for most of the year, as long as the family normally keeps living there. -
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En règle générale, doivent être considérés comme ayant en France le lieu de leur séjour principal les contribuables qui y séjournent pendant plus de six mois au cours d'une année donnée.
As a general rule, taxpayers who stay in France for more than six months in a given year are treated as having their main place of stay there. -
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La durée de séjour de plus de six mois au cours d'une même année ne constitue pas un critère absolu.
A stay of more than six months in one year is not an absolute criterion. -
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Il n'y a pas lieu de s'attacher à la règle des six mois pour l'imposition des revenus de l'année au cours de laquelle le contribuable acquiert un domicile en France ou, au contraire, transfère son domicile à l'étranger
The six-month rule is not used for the year in which a taxpayer acquires a domicile in France or moves it abroad. -
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doivent être également considérées comme ayant leur domicile en France les personnes qui exercent en France une activité professionnelle, salariée ou non, à moins qu'elles ne justifient que cette activité y est exercée à titre accessoire
Persons who carry on a professional activity in France, employed or not, are also treated as domiciled there, unless they show the activity is only secondary. -
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L'activité principale s'entend de celle à laquelle le contribuable consacre le plus de temps effectif, même si elle ne dégage pas l'essentiel de ses revenus.
The main activity is the one to which the taxpayer devotes the most actual time, even if it does not produce most of their income. -
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Il s'agit du lieu où les contribuables ont effectué leurs principaux investissements, où ils possèdent le siège de leurs affaires, d'où ils administrent leurs biens.
It is the place where taxpayers made their main investments, have the seat of their business, and manage their assets from. -
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les contribuables domiciliés en France sont soumis à une obligation fiscale illimitée et sont imposés dans les conditions de droit commun sur l'ensemble de leurs revenus de source française ou étrangère
Taxpayers domiciled in France have an unlimited tax obligation and are taxed under ordinary rules on all their income, from French or foreign sources. -
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Les incidences de cette définition se trouvent atténuées par le jeu des conventions fiscales internationales destinées à éviter les doubles impositions
The effects of this definition are softened by international tax treaties meant to avoid double taxation. -
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None of France's territories located outside Europe are part of the Schengen Area, these include :
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The European territory of France is part of the Schengen Area (pdf), which encompasses multiple European States to form a common space of free movement for persons.
Portugal
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Hajam nele permanecido mais de 183 dias, seguidos ou interpolados, em qualquer período de 12 meses com início ou fim no ano em causa
People who have stayed in Portugal for more than 183 days, in a row or not, in any 12-month period that starts or ends in the tax year in question. -
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Tendo permanecido por menos tempo, aí disponham, num qualquer dia do período referido na alínea anterior, de habitação em condições que façam supor intenção atual de a manter e ocupar como residência habitual
People who stayed for less time but have, on any day of that period, a dwelling in conditions that suggest an intention to keep and occupy it as their habitual residence. -
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considera-se como dia de presença em território português qualquer dia, completo ou parcial, que inclua dormida no mesmo
A day of presence in Portugal is any day, whole or partial, that includes a night spent there. -
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As pessoas que preencham as condições previstas nas alíneas a) ou b) do n.º 1 tornam-se residentes desde o primeiro dia do período de permanência em território português, salvo quando tenham aí sido residentes em qualquer dia do ano anterior
People who meet condition (a) or (b) become resident from the first day of their stay in Portugal, except when they were resident there on any day of the previous year. -
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A perda da qualidade de residente ocorre a partir do último dia de permanência em território português
Loss of resident status takes effect from the last day of stay in Portugal. -
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São ainda havidos como residentes em território português as pessoas de nacionalidade portuguesa que deslocalizem a sua residência fiscal para país, território ou região, sujeito a um regime fiscal claramente mais favorável
Portuguese nationals who move their tax residence to a country, territory or region with a clearly more favourable tax regime (on the government's list) are still treated as residents, in the year of the move and the following four. -
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Sendo as pessoas residentes em território português, o IRS incide sobre a totalidade dos seus rendimentos, incluindo os obtidos fora desse território
For people resident in Portugal, income tax applies to all their income, including income earned outside Portugal. -
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Os cidadãos estrangeiros que entrem no País por uma fronteira não sujeita a controlo, vindos de outro Estado membro, são obrigados a declarar esse facto no prazo de três dias úteis a contar da data de entrada.
Foreign citizens who enter the country across a border not subject to control, coming from another Member State, must declare this within three working days of the date of entry. -
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Que, logo após a entrada no País, se instalem em estabelecimentos hoteleiros ou noutro tipo de alojamento em que seja aplicável o disposto no n.º 1 do artigo 16.º;
[The duty does not apply to foreigners] who, right after entering the country, stay in hotels or in other lodging to which Article 16(1) applies. -
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A infracção ao disposto no n.º 1 do artigo 14.º constitui contra-ordenação punível com uma coima de (euro) 60 a (euro) 160.
Breaching Article 14(1) is an administrative offence punishable with a fine of 60 to 160 euros.
Greece
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An individual being in Greece for a period exceeding one hundred eighty-three (183) days, cumulatively, during any twelve-month period, shall be considered a Greek tax resident from the first day of his/her presence in Greece.
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has his/her permanent or principal residence or his/her habitual abode or the center of his/her vital interests in Greece, i.e. his/her personal and economic relations
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The above criterion is not applied for those who reside in Greece exclusively for touristic, medical, therapeutic or other similar private reasons and their stay does not exceed three hundred sixty-five (365) days, including short periods of stay abroad.
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is a consular, diplomatic or public official of similar status or civil servant, with Greek nationality, working abroad
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is a key criterion in order to determine the state which has the right to tax an individual for its worldwide income
Cyprus
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a natural person (individual) is considered a tax resident of Cyprus if they meet the criteria set out either under the 183-day rule or the 60-day rule
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An individual is considered to reside in Cyprus if they stay in Cyprus for one or more periods exceeding 183 days in total during a tax year
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The day of arrival is counted as a day in Cyprus.
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The day of departure is counted as a day outside Cyprus.
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Arrival and departure on the same day is counted as a day in Cyprus.
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An individual may be considered a tax resident of Cyprus even if they have not completed 183 days in Cyprus, provided that they meet all of the following conditions
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They remain in Cyprus for at least 60 days during the tax year
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They do not reside for more than 183 days during the year in another country
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They carry on any business in Cyprus and/or are employed in Cyprus, whether as an employee and/or office holder
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They maintain a permanent residence in Cyprus which they own or rent
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if the individual ceases to carry on a business and/or their employment in Cyprus is terminated during the year, the individual ceases to be considered a Cyprus tax resident for that year
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any individual who has been a Cyprus tax resident for income tax purposes for at least 17 out of the last 20 years immediately before the tax year is deemed to acquire a domicile in Cyprus
Ireland
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You are resident in Ireland for tax purposes if you are present in Ireland for: 183 days or more in a tax year or 280 days or more in total, taking the current tax year plus the preceding tax year together.
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You will not be resident in Ireland if you are here for 30 days or less in a tax year.
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You will be present in Ireland for a day if you are here for any part of a day.
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In some circumstances, you will not be present in Ireland if you: remain 'airside' while in Ireland.
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This is when you remain in part of an airport or port that cannot be accessed by non-travellers.
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A tax year is from 1 January to 31 December inclusive.
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You can choose to be tax resident in the tax year you arrive in Ireland. This is provided you: arrive in Ireland with the intention of being resident in the following tax year
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If you are resident and domiciled in Ireland for tax purposes, you are chargeable to tax in Ireland on your worldwide income.
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a period not exceeding, or periods the aggregate of which do not exceed, 70 days
Switzerland
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Natürliche Personen sind aufgrund persönlicher Zugehörigkeit steuerpflichtig, wenn sie ihren steuerrechtlichen Wohnsitz oder Aufenthalt in der Schweiz haben.
Natural persons are liable to tax by personal affiliation if their tax domicile or stay is in Switzerland. -
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Einen steuerrechtlichen Wohnsitz in der Schweiz hat eine Person, wenn sie sich hier mit der Absicht dauernden Verbleibens aufhält
A person has a tax domicile in Switzerland if they stay here with the intention of remaining permanently. -
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Einen steuerrechtlichen Aufenthalt in der Schweiz hat eine Person, wenn sie in der Schweiz ungeachtet vorübergehender Unterbrechung
A person has a tax stay in Switzerland if, regardless of temporary interruption, they remain in Switzerland as set out in (a) and (b). -
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während mindestens 30 Tagen verweilt und eine Erwerbstätigkeit ausübt
Remains for at least 30 days and carries on a gainful activity. -
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während mindestens 90 Tagen verweilt und keine Erwerbstätigkeit ausübt
Remains for at least 90 days and carries on no gainful activity. -
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Keinen steuerrechtlichen Wohnsitz oder Aufenthalt begründet eine Person, die ihren Wohnsitz im Ausland hat und sich in der Schweiz lediglich zum Besuch einer Lehranstalt oder zur Pflege in einer Heilstätte aufhält.
A person with a domicile abroad who is in Switzerland only to attend an educational institution or for care in a health facility does not create a tax domicile or stay. -
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Bei persönlicher Zugehörigkeit ist die Steuerpflicht unbeschränkt; sie erstreckt sich aber nicht auf Geschäftsbetriebe, Betriebsstätten und Grundstücke im Ausland.
With personal affiliation, tax liability is unlimited, but it does not extend to businesses, permanent establishments and real estate abroad.
Thailand
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Any person staying in Thailand for a period or periods aggregating 180 days or more in any tax year shall be deemed a resident of Thailand.
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A resident of Thailand who in the previous tax year derived assessable income under Section 40 from an employment or from business carried on abroad or from a property situated abroad shall, upon bringing such assessable income into Thailand, pay tax
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a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.
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A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.
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such income has been earned in any tax year starting from 1 January 2024 onward by a foreigner who stays in Thailand for 180 days or more in a tax (calendar) year, and;
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such income earned has been remitted to Thailand (wholly or partially), even if that remittance occurs in a later tax year.
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Foreign sourced income derived before 1st January 2024 and remitted into Thailand in a later tax year is not subject to Thai Tax.
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Revenue Department Order No. P.161/2566
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This determination is based on whether the individual resides in Thailand for a single period or multiple periods totaling at least 180 days in the relevant tax year (calendar year).
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New Tourist Visa Exemption Scheme (30 Days) Effective Date 15 September 2026
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Nationals of the following 60 countries and territories are entitled to visa exemption for the purpose of tourism
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can be extended for another period not exceeding 30 days
- Thai Foreign Ministry, list of visa-exempt countries · Being rechecked
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List of countries and territories whose nationals are entitled to Thailand's visa exemption scheme for the purpose of tourism for a period not exceeding 30 days
- Thai Foreign Ministry, press briefing of 19 May 2026 · Being rechecked
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Today (19 May 2026), the Cabinet approved the revision of Thailand's visa exemption and VoA schemes. (2) revoking the 60-day visa exemption scheme for all 93 countries/ territories
United Arab Emirates
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If he has been physically present in the State for a period of (183) one hundred and eighty-three days or more, within the relevant (12) twelve consecutive months.
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If he has been physically present in the State for a period of (90) ninety days or more, within the relevant (12) twelve consecutive months, and he is a UAE national, holds a valid Residence Permit in the State or holds the nationality of any member state of the Gulf Cooperation Council
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He has a Permanent Place of Residence in the State.
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He carries on an employment or Business in the State.
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If his usual or primary place of residence and the centre of his financial and personal interests are in the State, or he meets the conditions and criteria determined by a decision from the Minister.
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The Person who is considered a Tax Resident in the State in accordance with the provisions of Articles 3 or 4 of this Decision, may make an application to the Authority for the purpose of issuing a Tax Residency Certificate to that Person.
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Issued 2 Sept 2022 (Effective 1 Mar 2023)
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all days or parts of a day in which an individual is physically present in the UAE will be counted in determining whether the 183-day or 90-day thresholds are met.
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An individual's 'centre of financial and personal interests' will be in the UAE if this is where their work, personal, economic relationships or other connections are the strongest.
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an individual does not need to own his 'permanent place of residence', but such place must be continuously available to them.
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If a natural person was physically present in the UAE for 183 days or more in the relevant continuous 12-month period, they are considered a UAE Tax Resident for such a 12-month period.
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any day or any part of a day, however brief, that a natural person was present in the UAE will be counted as a full day.
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The days do not need to be consecutive.
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the days they stayed in the UAE due to exceptional circumstances shall be disregarded.
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The exceptional circumstance must be an event beyond the natural person's control that they could not reasonably have predicted or prevented.
Australia
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If you're in Australia for more than half the income year, continuously or intermittently, you will be a resident of Australia unless both:
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your 'usual place of abode' is outside Australia
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you have no intention to take up residence here
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The phrase is interpreted as the abode customarily or commonly used by you when you are physically in a country.
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All the days you're physically present in Australia during the income year will be counted. This includes the day of your arrival and departure.
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Your presence in Australia doesn't need to be continuous for the purposes of the '183-day test'.
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It's important to note that the '183-day test' applies in relation to the year of income, not the calendar year.
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although he's in Australia for more than 6 months in the year ended 30 June 2025, Lars will not satisfy the 183-day test, as his usual place of abode is outside Australia
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There are 4 statutory tests to determine your residency:
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Resides test Domicile test 183-day test The Commonwealth Superannuation test.
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If you're an Australian resident for tax purposes, you must declare all income you've earned in Australia and overseas.
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living in Australia "4 years immediately before the day they apply, which must include the last 12 months as a permanent resident, and not have been absent from Australia for more than 12 months in the past 4 years, including no more than 90 days in the 12 months immediately before applying."
Japan
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Japan has reciprocal visa exemption arrangements with 74 countries and regions listed in the table below.
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The period of stay granted upon landing permission will be "15 days" for Indonesia and Thailand, "30 days" for Brunei and Qatar, and "90 days" for other countries and regions.
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those who wish to stay in Japan for more than 90 days are required to apply for an extension of the period of stay to the Ministry of Justice (Regional Immigration Bureau) before the period of permitted stay is to expire.
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For nationals of those countries with visa exemptions permitting stays of up to 6 months under the bilateral visa exemption arrangements
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Short-term stay (less than 90 days) AND Transit, tourism, business (without paid activities), conference, or study purpose
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The Visa Waiver Program applies based on your nationality, NOT on your U.S. residence status (including green card).
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COE (Certificate of Eligibility) holders (stay in Japan more than 90 days)
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If the status of residence is a temporary visitor's status, extensions will, in principle, be granted only when there is a truly excusable circumstance from the standpoint of humanity or a comparable special circumstance.
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However, under the visa exemption agreement, nationals from Ireland, Austria, Switzerland, Germany, Liechtenstein, the United Kingdom, and Mexico may stay for more than 90 days and stay up to 6 months if permitted by the procedures for extension of period of stay at the Regional Immigration Services Bureau before the expiration of the period of stay.
Indonesia
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orang pribadi yang bertempat tinggal di Indonesia, orang pribadi yang berada di Indonesia lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan
Individuals who live in Indonesia, and individuals who are in Indonesia more than 183 days within a 12-month period (domestic tax subjects). -
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orang pribadi yang dalam suatu tahun pajak berada di Indonesia dan mempunyai niat untuk bertempat tinggal di Indonesia
Individuals who are in Indonesia during a tax year and intend to live in Indonesia (domestic tax subjects). -
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tidaklah harus berturutturut, tetapi ditentukan oleh jumlah hari orang tersebut berada di Indonesia dalam jangka waktu 12 (dua belas) bulan sejak kedatangannya di Indonesia
Presence in Indonesia over 183 days does not have to be consecutive, but is determined by the number of days the person is in Indonesia within 12 months from arrival in Indonesia. (The source prints "berturutturut" as one word.) -
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Orang pribadi yang tidak bertempat tinggal di Indonesia, tetapi berada di Indonesia tidak lebih dari 183 (seratus delapan puluh tiga) hari dalam jangka waktu 12 (dua belas) bulan maka orang tersebut adalah subjek pajak luar negeri.
An individual who does not live in Indonesia but is in Indonesia no more than 183 days within 12 months is a foreign tax subject. -
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Wajib Pajak dalam negeri dikenai pajak atas penghasilan baik yang diterima atau diperoleh dari Indonesia maupun dari luar Indonesia, sedangkan Wajib Pajak luar negeri dikenai pajak hanya atas penghasilan yang berasal dari sumber penghasilan di Indonesia
A domestic taxpayer is taxed on income received or earned from Indonesia and from outside Indonesia, while a foreign taxpayer is taxed only on income from sources in Indonesia. -
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berada di Indonesia lebih dari 183 hari dalam jangka waktu 12 bulan atau dalam satu tahun pajak berada di Indonesia dan mempunyai niat untuk bertempat tinggal di Indonesia
Foreign nationals who live in Indonesia, are in Indonesia more than 183 days within 12 months, or are in Indonesia during a tax year and intend to live there are domestic tax subjects.
Singapore
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Foreigner who has stayed/worked in Singapore: for at least 183 days in the previous calendar year
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If your stay in Singapore is less than 183 days, you will be regarded as a non-resident.
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For example, income taxed in Year of Assessment 2026, refers to income earned from 1 Jan 2025 to 31 Dec 2025.
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The number of days of employment in Singapore includes weekends and public holidays.
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Any absences from Singapore that are temporary (e.g. overseas vacation leave) or incidental to your employment (e.g. business trips) are still counted in the total days of employment for the purpose of determining your tax residency status.
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If you stay or work in Singapore continuously for 3 consecutive years, you will be regarded as a tax resident for all the 3 years under the 3-year administrative concession. This applies even if you are in Singapore for less than 183 days in the first and third year.
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Foreigners issued with a work pass that is valid for at least 1 year will also be treated as a tax resident.
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Singapore Citizen or Singapore Permanent Resident (SPR) who normally resides in Singapore except for temporary absences
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Your foreign-sourced income (with the exception of those received through partnerships in Singapore) brought into Singapore is tax-exempt
New Zealand
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You become a New Zealand tax resident when the first of these happens: you've been in New Zealand for more than 183 days in any 12-month period (unless you're a non-resident visitor) you have a permanent place of abode in New Zealand.
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Parts of days (such as the day you arrive and leave) count as whole days towards the 183 days. The 183 days do not need to follow each other.
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Your New Zealand tax residency status is backdated to the first of the 183 days.
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You're a non-resident visitor if you visit New Zealand for up to 275 days total in any 18-month period, and:
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you're not working for or paid by a New Zealand resident or New Zealand branch of a non-resident employer
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To have a permanent place of abode, you may need to consider what your ties are to New Zealand.
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how often you return to New Zealand how long you spend here your family and social connections
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you'll become a non-resident taxpayer if you both: do not have a permanent place of abode in New Zealand are away from New Zealand for more than 325 days in any 12-month period.
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Parts of days you are in New Zealand (such as the day you leave) do not count as whole days towards the 325 days. The 325 days do not need to follow each other.
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present with the right to remain indefinitely "for a minimum of 1,350 days in the five years preceding the citizenship application, and for at least 240 days in each of those five years"
Canada
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who has not established sufficient residential ties with Canada to be considered factually resident in Canada, but who sojourns (that is, is temporarily present) in Canada for a total of 183 days or more in any calendar year, is deemed to be resident in Canada for the entire year
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The CRA considers any part of a day to be a day for the purpose of determining the number of days that an individual has sojourned in Canada in a calendar year.
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To sojourn means to make a temporary stay in the sense of establishing a temporary residence, although the stay may be of very short duration.
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if an individual is commuting to Canada for his or her employment and returning each night to his or her normal place of residence outside of Canada, the individual is not sojourning in Canada
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The residential ties of an individual that will almost always be significant residential ties for the purpose of determining residence status are the individual's: dwelling place (or places); spouse or common-law partner; and dependants.
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is liable for tax on his or her worldwide income throughout the year
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to leave Canada by the end of the period authorized for their stay
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the period authorized for the stay of a temporary resident is six months or any other period that is fixed by an officer
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the day on which they first enter Canada after they are so authorized
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The expiry date for your status is on the stamp in your passport
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If you don't have a stamp in your passport, the expiry date is 6 months from the day you entered Canada.
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you need to apply for a visitor record
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you can legally stay in Canada until a decision is made on your application
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unless an individual severs all significant residential ties with Canada upon leaving Canada, the individual will continue to be a factual resident of Canada and subject to Canadian tax on his or her worldwide income
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you should apply at least 30 days before your current status expires
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Canadian visitors can usually stay in the United States for 6 months without a visa.
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You must declare your intended duration of stay upon entry into the United States.
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If you wish to stay longer than 6 months, you must apply for an extension at the nearest U.S. Citizenship and Immigration Services (USCIS) office once you are in the United States and before the expiry of your initial authorized stay.
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Canadians and other foreign nationals visiting the United States for periods longer than 30 days must be registered with the United States Government.
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be physically in Ontario for 153 days in any 12‑month period
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outside of Ontario for more than 212 days in any 12 month period, you may have to reapply for OHIP at a ServiceOntario centre.
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Physically present in B.C. at least six months in a calendar year
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Eligible B.C. residents (citizens of Canada or persons who are lawfully admitted to Canada for permanent residence) who are outside B.C. for vacation purposes only, are allowed a total absence of up to seven months in a calendar year
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If you are away from Alberta for the purpose of vacation on a recurring basis, for up to 212 days in a 12-month period, you might be eligible for continued AHCIP coverage.
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you must not be absent from Québec 183 days or more per calendar year.
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vacationing outside of Nova Scotia for up to 7 months each calendar year
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If you are planning to reside outside of Manitoba for an extended period (90 days or more in a 12 month period) for the purposes of vacation or travel, you may remain eligible for Manitoba Health coverage for a period of up to seven months by providing the following to Manitoba Health, Seniors and Long-Term Care prior to your departure:
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U.S. citizens are exempt from the eTA requirement and must carry proper identification such as a valid U.S. passport.
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As of April 26, 2022, lawful permanent residents of the United States are also exempt from the eTA requirement
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In most cases, if you’re from an eTA-required country or territory and you’re arriving by car, bus, train or boat (including a cruise ship), you don’t need an eTA to enter Canada.
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You need an eTA and a valid passport to board your flight to Canada if you’re a citizen of any of the countries or territories listed below.
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at least 1,095 days during the five years immediately before the date of his or her application
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up to a maximum of 365 days
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You will only count the full days outside of Canada, because the day you left and day you returned to Canada counts as time physically present in Canada.
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Do not count the actual date you will sign your application
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on each of a total of at least 730 days in that five-year period
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the five-year period immediately before the examination
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outside Canada accompanying a Canadian citizen who is their spouse or common-law partner
Mexico
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la FMM tiene una vigencia máxima de 180 días naturales y podrá utilizarla para una sola internación
The FMM is valid for a maximum of 180 calendar days and can be used for a single entry. -
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la vigencia de la FMM se contará a partir del estampe del sello migratorio
The FMM's validity is counted from the migration stamp. -
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la condición de estancia que obtendrá al introducir la información será la de visitante sin permiso para realizar actividades remuneradas
The stay status obtained is that of visitor without permission to carry out paid activities. -
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por una temporalidad no mayor a 180 días, y que no reciban remuneración alguna en territorio nacional, no requieren visa
for a period of no more than 180 days, and who receive no pay in national territory, do not need a visa -
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Las que hayan establecido su casa habitación en México
Those who have established their home (casa habitación) in Mexico. -
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Cuando las personas físicas de que se trate también tengan casa habitación en otro país, se considerarán residentes en México, si en territorio nacional se encuentra su centro de intereses vitales
When the individuals concerned also have a home in another country, they are considered residents of Mexico if their centre of vital interests is in national territory. -
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Cuando más del 50% de los ingresos totales que obtenga la persona física en el año de calendario tengan fuente de riqueza en México.
When more than 50% of the individual's total income in the calendar year has a Mexican source of wealth. -
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Cuando en el país tengan el centro principal de sus actividades profesionales.
When their main centre of professional activities is in the country. -
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Las de nacionalidad mexicana que sean funcionarios del Estado o trabajadores del mismo, aun cuando su centro de intereses vitales se encuentre en el extranjero.
Mexican nationals who are state officials or employees, even when their centre of vital interests is abroad. -
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se presume que las personas físicas de nacionalidad mexicana, son residentes en territorio nacional
individuals of Mexican nationality are presumed to be residents of national territory. -
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Las residentes en México, respecto de todos sus ingresos, cualquiera que sea la ubicación de la fuente de riqueza de donde procedan
Residents of Mexico, on all their income, wherever the source of wealth they come from is located. -
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se considerará que el centro de intereses vitales está en territorio nacional cuando, entre otros casos, se ubiquen en cualquiera de los siguientes supuestos
the centre of vital interests is considered to be in national territory when, among other cases, any of the following situations applies. - Migration Law, art. 52(I) · Being rechecked
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Autoriza al extranjero para transitar o permanecer en territorio nacional por un tiempo ininterrumpido no mayor a ciento ochenta días, contados a partir de la fecha de entrada
It authorizes the foreigner to transit or stay in the national territory for an uninterrupted time of no more than one hundred eighty days, counted from the date of entry. - INM, digital FMM · Being rechecked
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Los Agentes Federales de Migración revisarán y sellarán el pasaporte o documento de identidad y viaje; y colocarán la fecha estimada de salida del país, de acuerdo a la temporalidad otorgada.
Federal Migration Agents will check and stamp the passport or identity and travel document, and write the estimated date of leaving the country, according to the period granted.
Colombia
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Permanecer continúa o discontinúamente en el país por más de ciento ochenta y tres (183) días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de trescientos sesenta y cinco (365) días calendario consecutivos
To stay, continuously or not, in the country for more than one hundred eighty-three (183) calendar days, including days of entry into and exit from the country, during any period of three hundred sixty-five (365) consecutive calendar days. -
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cuando la permanencia continúa o discontinúa en el país recaiga sobre más de un año o periodo gravable, se considerará que la persona es residente a partir del segundo año o periodo gravable
when the continuous or discontinuous stay in the country falls over more than one tax year or period, the person is considered a resident from the second tax year or period. -
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Su cónyuge o compañero permanente no separado legalmente o los hijos dependientes menores de edad, tengan residencia fiscal en el país
Their spouse or permanent partner not legally separated, or their dependent minor children, have tax residence in the country. -
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El cincuenta por ciento (50%) o más de sus ingresos sean de fuente nacional
Fifty percent (50%) or more of their income is of national source. -
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El cincuenta por ciento (50%) o más de sus bienes sean administrados en el país
Fifty percent (50%) or more of their assets are administered in the country. -
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están sujetas al impuesto sobre la renta y complementarios en lo concerniente a sus rentas y ganancias ocasionales, tanto de fuente nacional como de fuente extranjera
are subject to income tax and supplementary taxes on their income and occasional gains, from both national and foreign sources. -
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Ser nacionales y que durante el respectivo año o periodo gravable
Being nationals and, during the respective tax year or period, meeting one of the following.
Brazil
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184 dias, consecutivos ou não, de permanência no Brasil, dentro de um período de até doze meses
184 days, consecutive or not, of presence in Brazil, within a period of up to twelve months -
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visto permanente, na data da chegada
permanent visa, on the date of arrival -
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permanecer por período superior a cento e oitenta e três dias, consecutivos ou não, contados, no intervalo de doze meses, da data de qualquer chegada
stays for more than one hundred eighty-three days, consecutive or not, counted within a twelve-month interval from the date of any arrival -
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novo período de até doze meses será contado a partir da data do ingresso seguinte àquele em que se iniciou a contagem anterior
a new period of up to twelve months is counted from the entry following the one in which the previous count began -
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para trabalhar com vínculo empregatício ou atuar como médico bolsista no âmbito do Programa Mais Médicos de que trata a Medida Provisória nº 621, de 8 de julho de 2013, convertida na Lei nº 12.871, de 22 de outubro de 2013, na data da chegada
to work with an employment contract or to act as a grant-holding doctor under the Mais Médicos Programme (Provisional Measure 621 of 8 July 2013, converted into Law 12,871 of 22 October 2013), on the date of arrival. -
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saia do Brasil em caráter temporário, ou se retire em caráter permanente do território nacional sem apresentar a comunicação de saída definitiva do país, durante os primeiros doze meses consecutivos de ausência
leaves Brazil temporarily, or leaves national territory permanently without filing the final exit notice, during the first twelve consecutive months of absence -
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entre no Brasil com visto temporário e permaneça até 183 dias, consecutivos ou não, em um período de até 12 meses
enters Brazil on a temporary visa and stays up to 183 days, consecutive or not, in a period of up to 12 months -
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Os rendimentos percebidos no território nacional pelas pessoas de que trata o inciso II do caput serão tributados como aqueles de não residentes
Income received in national territory by the people covered by item II is taxed as that of non-residents. -
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As pessoas físicas residentes no exterior terão suas rendas e seus proventos de qualquer natureza, inclusive os ganhos de capital, percebidos no País tributados
Individuals resident abroad have their income and earnings of any kind, including capital gains, received in the country taxed under the provisions.
GE
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A Georgian resident for the entire current tax year shall be a natural person who has actually stayed in the territory of Georgia for 183 or more days in any continuous 12-calendar-month period ending in that tax year
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as well as the time he/she spent outside Georgia specifically for treatment, leisure, business trip or education
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The time of actual stay in the territory of Georgia shall not include the time, during which a natural person stayed in Georgia
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as a person having a diplomatic or consular status or as a family member of such person
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when moving from one foreign country to another via the territory of Georgia; d) for treatment or leisure
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The day of actual stay in the territory of Georgia shall be the day, during which a natural person stayed in Georgia irrespective of the length of the stay.
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Georgian residency, except as provided for in paragraph 2 of this article, may be accorded to a high net worth individual under the procedure and conditions determined by the Minister of Finance of Georgia.
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the days, according to which the natural person was deemed as a resident in the previous tax period, shall not be taken into account in establishing the status of residency in the following tax periods.
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The list of countries citizens of which can enter Georgia without a visa, and stay in Georgia for the period different from that provided for in paragraph 2 of this article, namely, for one full year, shall be determined by an ordinance of the Government of Georgia.
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An alien who does not need a short-term visa for entry into Georgia shall enter and stay in Georgia for a maximum of 90 calendar days in any 180-day period.
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The period of stay shall be calculated from the date an alien crosses the state border for the first time
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Aliens shall be obliged to leave Georgia before the expiry of their lawful stay in Georgia.
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Citizens of the countries listed in the annex may enter and stay in Georgia without visa for one full year.
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citizens and stateless persons permanently residing in the Commonwealth of Australia may enter and stay in Georgia without a visa for 1 (one) full year.
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If an alien or a stateless person stays in Georgia for up to three months after the expiry of his/her lawful stay – will be fined 1,000 GEL and a ban on the foreigner entering Georgia for a period of 6 months.
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If an alien or a stateless person stays in Georgia for up to one year after the expiry of his/her lawful stay – will be fined 2,000 GEL and a ban on the foreigner entering Georgia for a period of 2 years.
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If an alien or a stateless person stays in Georgia for more than one year after the expiry of his/her lawful stay – will be fined 3,000 GEL and a ban on the foreigner entering Georgia for a period of 3 years.
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starting from January 01, 2026 , all tourists entering Georgia are required to hold a valid health and accident insurance policy
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the insurance coverage amount must be no less than 30 000 GEL
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The insurance policy is required to cover the full period of a tourist’s stay in Georgia, including both arrival and departure dates.
- Government Ordinance No 255, list · Being rechecked
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25 United Kingdom of Great Britain and Northern Ireland
United Kingdom
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From today (25 February), it will be mandatory for visitors to the UK to have obtained digital permission to travel.
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Visitors of 85 nationalities, including nationals of the United States, Canada and France, are now legally required to have an ETA when travelling to the UK.
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British and Irish citizens, including dual citizens, are exempt from needing an ETA.
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If you believe you have been incorrectly entered into EES or your record of time spent in the Schengen area is incorrect, approach border officials when you next cross the Schengen border and request a correction.
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If you believe your time spent in the Schengen area has been recorded incorrectly, raise this with border officials and be prepared to provide supporting evidence if requested.
Checked against Schengen Borders Code, Art. 6 · 26 U.S.C. § 911 · Finance Act 2013, Sch. 45 · Ley 35/2006, art. 9 · TUIR, art. 2 · TUIR, art. 7 · D.Lgs. 117/2026 · Fiscal Code (AO), § 9 · Fiscal Code (AO), § 8 · Income Tax Act (EStG), § 1 · Income Tax Act (EStG), § 2 · CIRS, Art. 16 · CIRS, Art. 15 · DBG · Revenue Code, Section 41 · Cabinet Decision 85 of 2022 · Income Tax Law (UU PPh), Article 2 · Immigration Rules, Part Suitability · 26 U.S.C. § 7701(b) · 8 U.S.C. § 1187 · 8 CFR § 214.1 · 8 CFR § 248.2 · 8 CFR § 217.3 · Immigration and Refugee Protection Regulations, s. 183 · Código Fiscal de la Federación, art. 9 · Ley del Impuesto sobre la Renta, art. 1 · Estatuto Tributario, art. 10 · Estatuto Tributario, art. 9 · Regulamento do Imposto sobre a Renda (Decreto 9.580/2018) · Tax Code of Georgia, Article 34 · Law on the Legal Status of Aliens and Stateless Persons · Government Ordinance No 255 · EES Regulation, Art. 11 · Law 68/2007 · Orden PRE/1282/2007 · Lei 23/2007 · Bundesmeldegesetz · Regulation (EU) 2018/1806 · Ley de Migración · Immigration Rules, Appendix Continuous Residence · British Nationality Act 1981, Sch. 1 · Citizenship Act, s. 5 · Immigration and Refugee Protection Act, s. 28 · Irish Nationality and Citizenship Act 1956, ss. 15 and 15C · Citizenship Act 1977, s. 8 · Directive 2003/109/EC, Art. 4 · Directive 2003/109/EC, Art. 9 on 25 Oct 2026 Updated 26 Oct 2026 Being rechecked
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