{
  "publisher": {
    "name": "Residay",
    "url": "https://residay.com",
    "description": "Residay is a privacy-first iPhone app that records which country you are in each day and evaluates your presence against tax-residency, visa and citizenship day-count rules. It computes what is computable, captures the rest as explicit attestations, and never issues a verdict — it reports rule conditions with an evidence trail."
  },
  "license": "CC BY 4.0",
  "license_url": "https://creativecommons.org/licenses/by/4.0/",
  "attribution": "Residay — residay.com",
  "notice": "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://residay.com/terms/.",
  "documentation": "https://residay.com/methodology/",
  "count": 268,
  "rules": [
    {
      "rule_id": "ad.tax.183day",
      "jurisdiction": "AD",
      "title": "Andorra 183-day test",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "disclaimer_level": "standard",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-09-01",
      "official_source_url": "https://www.portaljuridicandorra.ad/L2014005_1",
      "url": "https://residay.com/rules/ad.tax.183day.json"
    },
    {
      "rule_id": "ae.tax.residency",
      "jurisdiction": "AE",
      "title": "UAE tax residency",
      "evaluator": "ae_tax_residency",
      "determinative": true,
      "disclaimer_level": "standard",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-30",
      "official_source_url": "https://tax.gov.ae/Datafolder/Files/Legislation/Corporate%20Tax/Cabinet%20Decision%2085%20of%202022%20-%20For%20publishing.pdf",
      "url": "https://residay.com/rules/ae.tax.residency.json"
    },
    {
      "rule_id": "af.presence.indicator",
      "jurisdiction": "AF",
      "title": "Afghanistan — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/af.presence.indicator.json"
    },
    {
      "rule_id": "ag.presence.indicator",
      "jurisdiction": "AG",
      "title": "Antigua & Barbuda — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/ag.presence.indicator.json"
    },
    {
      "rule_id": "ai.presence.indicator",
      "jurisdiction": "AI",
      "title": "Anguilla — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/ai.presence.indicator.json"
    },
    {
      "rule_id": "al.presence.indicator",
      "jurisdiction": "AL",
      "title": "Albania — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/al.presence.indicator.json"
    },
    {
      "rule_id": "am.presence.indicator",
      "jurisdiction": "AM",
      "title": "Armenia — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/am.presence.indicator.json"
    },
    {
      "rule_id": "ao.presence.indicator",
      "jurisdiction": "AO",
      "title": "Angola — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/ao.presence.indicator.json"
    },
    {
      "rule_id": "ar.presence.indicator",
      "jurisdiction": "AR",
      "title": "Argentina — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/ar.presence.indicator.json"
    },
    {
      "rule_id": "as.presence.indicator",
      "jurisdiction": "AS",
      "title": "American Samoa — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/as.presence.indicator.json"
    },
    {
      "rule_id": "at.tax.habitual_abode",
      "jurisdiction": "AT",
      "title": "Austria habitual abode (6-month stay) — ADVISORY",
      "evaluator": "contiguous_stay",
      "determinative": false,
      "disclaimer_level": "advisory",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.ris.bka.gv.at/GeltendeFassung.wxe?Abfrage=Bundesnormen&Gesetzesnummer=10003940",
      "url": "https://residay.com/rules/at.tax.habitual_abode.json"
    },
    {
      "rule_id": "au.tax.183day",
      "jurisdiction": "AU",
      "title": "Australia 183-day test",
      "evaluator": "composite_conditional",
      "determinative": true,
      "disclaimer_level": "standard",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-09-01",
      "official_source_url": "https://www.legislation.gov.au/C1936A00027/latest/text",
      "url": "https://residay.com/rules/au.tax.183day.json"
    },
    {
      "rule_id": "aw.presence.indicator",
      "jurisdiction": "AW",
      "title": "Aruba — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/aw.presence.indicator.json"
    },
    {
      "rule_id": "ax.presence.indicator",
      "jurisdiction": "AX",
      "title": "Åland Islands — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/ax.presence.indicator.json"
    },
    {
      "rule_id": "az.presence.indicator",
      "jurisdiction": "AZ",
      "title": "Azerbaijan — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/az.presence.indicator.json"
    },
    {
      "rule_id": "ba.presence.indicator",
      "jurisdiction": "BA",
      "title": "Bosnia & Herzegovina — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/ba.presence.indicator.json"
    },
    {
      "rule_id": "bb.presence.indicator",
      "jurisdiction": "BB",
      "title": "Barbados — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bb.presence.indicator.json"
    },
    {
      "rule_id": "bd.presence.indicator",
      "jurisdiction": "BD",
      "title": "Bangladesh — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bd.presence.indicator.json"
    },
    {
      "rule_id": "be.presence.indicator",
      "jurisdiction": "BE",
      "title": "Belgium — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "advisory",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/be.presence.indicator.json"
    },
    {
      "rule_id": "bf.presence.indicator",
      "jurisdiction": "BF",
      "title": "Burkina Faso — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bf.presence.indicator.json"
    },
    {
      "rule_id": "bg.presence.indicator",
      "jurisdiction": "BG",
      "title": "Bulgaria — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "advisory",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bg.presence.indicator.json"
    },
    {
      "rule_id": "bh.presence.indicator",
      "jurisdiction": "BH",
      "title": "Bahrain — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bh.presence.indicator.json"
    },
    {
      "rule_id": "bi.presence.indicator",
      "jurisdiction": "BI",
      "title": "Burundi — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bi.presence.indicator.json"
    },
    {
      "rule_id": "bj.presence.indicator",
      "jurisdiction": "BJ",
      "title": "Benin — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bj.presence.indicator.json"
    },
    {
      "rule_id": "bl.presence.indicator",
      "jurisdiction": "BL",
      "title": "St. Barthélemy — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bl.presence.indicator.json"
    },
    {
      "rule_id": "bm.presence.indicator",
      "jurisdiction": "BM",
      "title": "Bermuda — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bm.presence.indicator.json"
    },
    {
      "rule_id": "bn.presence.indicator",
      "jurisdiction": "BN",
      "title": "Brunei — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bn.presence.indicator.json"
    },
    {
      "rule_id": "bo.presence.indicator",
      "jurisdiction": "BO",
      "title": "Bolivia — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bo.presence.indicator.json"
    },
    {
      "rule_id": "bq.presence.indicator",
      "jurisdiction": "BQ",
      "title": "Caribbean Netherlands — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bq.presence.indicator.json"
    },
    {
      "rule_id": "br.presence.indicator",
      "jurisdiction": "BR",
      "title": "Brazil — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/br.presence.indicator.json"
    },
    {
      "rule_id": "bs.presence.indicator",
      "jurisdiction": "BS",
      "title": "Bahamas — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bs.presence.indicator.json"
    },
    {
      "rule_id": "bt.presence.indicator",
      "jurisdiction": "BT",
      "title": "Bhutan — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bt.presence.indicator.json"
    },
    {
      "rule_id": "bw.presence.indicator",
      "jurisdiction": "BW",
      "title": "Botswana — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bw.presence.indicator.json"
    },
    {
      "rule_id": "by.presence.indicator",
      "jurisdiction": "BY",
      "title": "Belarus — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/by.presence.indicator.json"
    },
    {
      "rule_id": "bz.presence.indicator",
      "jurisdiction": "BZ",
      "title": "Belize — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/bz.presence.indicator.json"
    },
    {
      "rule_id": "ca.federal.sojourner",
      "jurisdiction": "CA",
      "title": "Canada 183-day sojourner rule",
      "evaluator": "fixed_window_threshold",
      "determinative": true,
      "disclaimer_level": "standard",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/individuals-leaving-entering-canada-non-residents/deemed-residents.html",
      "url": "https://residay.com/rules/ca.federal.sojourner.json"
    },
    {
      "rule_id": "cc.presence.indicator",
      "jurisdiction": "CC",
      "title": "Cocos (Keeling) Islands — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
      ],
      "current_version": "2026.1",
      "last_verified": "2026-08-28",
      "official_source_url": "https://www.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/",
      "url": "https://residay.com/rules/cc.presence.indicator.json"
    },
    {
      "rule_id": "cd.presence.indicator",
      "jurisdiction": "CD",
      "title": "Congo - Kinshasa — 183-day presence indicator",
      "evaluator": "fixed_window_threshold",
      "determinative": false,
      "disclaimer_level": "informational",
      "versions": [
        "2026.1"
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