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How much tax follows you across the border?

Test the day count, the credit limit and the net result in two countries — then check the rule with the destination that applies it.

One email when we add a treaty or change the day-count logic. No spam.

Four cross-border tax calculators

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Tax residence

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Reference

Short, sourced entries for the terms our tools act on — written for humans and machines alike.

Tax residence

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Start with the day count

Most statutory residency tests begin with physical presence: how many days you spent in the country during the tax year, and whether any days are exempt under a treaty. This calculator gives you that count and the distance to the threshold before you look at tie-breaker rules.

Why the count alone is not the answer

A 183-day test is common but not universal, and where two countries both claim you, a treaty tie-breaker decides: permanent home, centre of vital interests, habitual abode, nationality, mutual agreement. Some countries count arrival and departure days differently, and some exempt days for commuters, students or medical treatment.

What it does not do

It does not apply a specific country's statute or treaty and it is not tax advice. Use it to prepare the factual question — how many days, where — then take the count to the treaty text or an adviser.

The day count is the start, not the answer

Days are the easiest fact to count and the first number in most residency tests. They are also the number people over-trust: a day count can be met while another country still treats the same person as resident on a different test.

Use the day budget to see how much room is left before the threshold you are testing, then read the tests the destination actually applies. The label on the test, the period it uses and the way days are counted are set by national law and change over time.

Credits stop double taxation, within limits

A treaty or unilateral relief usually gives credit for tax paid abroad rather than a refund of it. The credit is commonly capped at the home tax attributable to the same income, so a high foreign rate can leave an excess that is not recoverable in the same year.

The order matters: establish residence, identify the income article, then apply the credit limit. The calculator follows that order with your own figures, which is why the foreign rate is an input rather than a built-in assumption.

Exclusions and social security are separate questions

An exclusion removes part of foreign earned income from the tax base; a credit reduces the tax after the base is set. The two can interact, and the same income usually cannot be relieved twice, so the order in which they are claimed matters.

Social security agreements sit beside tax treaties. They decide which system covers a cross-border worker and how contributions are coordinated, and a certificate of coverage is normally the document that proves which system applies.

Compare the net, not the headline rate

Headline income tax rates say little when social contributions, local taxes and contribution caps differ. A comparison needs the same income and the effective rates that actually apply to it, not the top rate in a table.

The two-country calculator shows the gap in net income before treaty relief and before any difference in public services. Use it to frame the question, then verify each rate with an official source or a local adviser.

Frequently asked questions

Do arrival and departure days count?

It depends on the country. Some count both, some neither, some only one. Add or subtract them in the day fields using that country's rule.

What is a tie-breaker?

When two states both treat you as resident, the tax treaty sets an order of tests: permanent home, personal and economic ties, habitual abode, nationality. The day count tells you whether a conflict exists; the treaty resolves it.

Should I use the calendar year or the tax year?

Use the tax year of the country whose residency you are testing — they rarely align. Set the total-days field to that year's length.

Does passing 183 days make me a tax resident?

Not automatically. Many countries use a day test, but the threshold, the counting period and the other tests differ. Treat the count as one input and check the full rule for the country you are testing.

What if two countries both claim me as resident?

A treaty may apply a sequence of tie-breakers, starting with a permanent home and then the centre of vital interests. Without a treaty the two national rules apply at once, and professional advice is usually needed.

Is the foreign tax credit automatic?

It is usually claimed on a return with evidence of the foreign tax paid. Some systems grant relief through an exemption instead, so check the mechanism that applies to your income and residence.

Does the calculator include social security?

No. Income tax and social contributions are separate charges. The two-country tool only uses the rates you enter and does not model contribution caps or totalisation agreements.

Is the foreign income exclusion available to everyone working abroad?

No. Eligibility usually depends on residence, where the work is performed and a minimum period abroad, and the cap is set by the country and reviewed periodically.

Are the rates in the tool current?

No. Every rate is an input. Rates, thresholds and caps change, so verify them with the tax authority or a local adviser before relying on a result.