Short answer: many places use about 183 days a year as the basic tax-residence test, with local special rules. US green card holders are generally US tax residents regardless of days.
General rules by place
| Place | General rule | Tax feature |
|---|---|---|
| UAE | 183 days in 12 months; 90 days with residence and a home or business there | No personal income tax |
| Panama | 183 days a year, or a permanent home there | Territorial tax |
| Singapore | 183+ days in a calendar year | Foreign-sourced personal income generally untaxed |
| Cyprus | 183 days, or the 60-day rule | Non-dom exemption on dividends and interest |
| Malaysia | 182+ days in a calendar year | Foreign income remitted by residents exempt under current rules |
| Hong Kong | Ordinarily resident, or 180+ days in a tax year (300+ over two years) | Territorial tax |
| US | Green card holders generally tax resident; others by the substantial presence test | Worldwide income |
| Canada | Based on residential and social ties; 183+ days in a year may make you resident | Worldwide income |
Points to note
- Days are only one factor: your home, family and economic ties matter too.
- You may be resident in two places: tax treaty tie-breaker rules decide.
- Your current country’s rules matter: leaving doesn’t always end tax residence there.
- Rules change: plan around the latest.
Planning
Before moving, check the rules on both sides — the new country and where you live now — then plan timing, assets and income. See tax planning before emigrating.
This is general information, not tax advice; consult a qualified tax adviser.