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of <h1>Tax residency rules: resident, deemed resident, or non-resident based on days present and special exceptions</h1> An individual's tax residential status is classified as resident, deemed resident, or non-resident based on days of physical presence and specific conditions. Residency arises if present in the relevant year for 182+ days, or 60+ days plus 365+ days in the prior four years, with exceptions raising thresholds for certain citizens and persons of Indian origin. Further tests determine ordinarily resident status by presence in 2 of 10 prior years and 730+ days in the preceding seven years. Seafarers' eligible voyage periods may be excluded, and high-income citizens not taxable elsewhere can be deemed residents. Non-residents are those who do not meet these criteria.
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