Substantial Presence Test
Tax residency test based primarily on physical presence in a country over a defined period.
- Category
- Residency, Immigration & Expatriation
- Term
- Technical term
- Reading time
- 1 min
- Related
- 19 terms
- in this category
01 · DEFINITIONWhat Substantial Presence Test means
A Substantial Presence Test is a residency test used for tax purposes, especially in systems influenced by common law and international mobility rules, to determine whether a person should be treated as tax resident based on days of presence and related criteria. The most well-known example is in US tax law, where a multi-year day count is applied for federal tax residency purposes. Similar concepts also exist elsewhere in relation to habitual presence or day-count based residence tests. For internationally mobile individuals, careful tracking of physical presence can therefore be highly important.
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