Tax Atlas

Am I a tax resident of Australia?

Short answer: usually yes once you cross 183 daysPwC Worldwide Tax Summaries“Individuals who have actually been in Australia for more than one-half of the income year (i.e. at least 183 days in the income year), unless the individual's usual place of abode is outside Australia and the individual does not intend to reside in Australia.”View source · accessed 2026-09-08 in a year. But a day count is only the headline test — a home, family, or economic ties can pull you in sooner, and staying under it does not automatically keep you out.

Verified September 12, 2026 by Henning Stanger, Authorized Accountant (Autorisert regnskapsfører) · not tax advice

The residency test in Australia

The number that decides it: 183 daysPwC Worldwide Tax Summaries“Individuals who have actually been in Australia for more than one-half of the income year (i.e. at least 183 days in the income year), unless the individual's usual place of abode is outside Australia and the individual does not intend to reside in Australia.”View source · accessed 2026-09-08. Cross that in a year, and Australia counts you as tax resident. Under the 183-day test a person is generally an Australian tax resident if they are physically present in Australia for at least 183 days in the income year. It does not apply if the person's usual place of abode is outside Australia and they do not intend to reside in Australia.

Resident worldwide income basis
A resident individual is taxed on worldwide income from both Australian and foreign sources. Certain foreign income and gains of temporary residents are excepted. [source]PwC Worldwide Tax Summaries“A resident individual is subject to Australian income tax on a worldwide basis, i.e. income from both Australian and foreign sources (except for certain foreign income and gains of temporary residents”View source · accessed 2026-09-08
Non resident source basis
Foreign residents are taxed only on income derived from Australian sources plus certain statutory income such as some capital gains. They receive no tax-free threshold, so the non-resident scale charges 30 percent from the first dollar. [source]PwC Worldwide Tax Summaries“A non-resident individual is liable to Australian income tax only on income (other than interest, royalties, and dividends, which are generally subject to withholding tax [WHT]) derived from sources in Australia, and certain statutory income that is taxable on a basis other than source (e.g. certain capital gains).”View source · accessed 2026-09-08
Residency tests
Australia applies four alternative individual residency tests. A person is resident under the ordinary resides test, or if their domicile is in Australia (unless their permanent place of abode is outside Australia), or under the 183-day test, or under the Commonwealth superannuation test. Satisfying any one test makes the person a tax resident. [source]PwC Worldwide Tax Summaries“Individuals are residents of Australia if they reside in Australia”View source · accessed 2026-09-08

If you're close to the line

A day count only helps if the count is right. Travel that crosses midnight, short trips home, and which end of a stay counts as arrival or departure all change the total — and get miscounted constantly.

The free 183 Days residency tracker logs your actual travel and checks it against Australia’s verified threshold, so you are working from a real count instead of a guess.

What residency actually changes

Once you are tax resident, Australia generally taxes your worldwide income, topping out at 45%PwC Worldwide Tax Summaries“190,000 | – | 51,638 | 45.0”View source · accessed 2026-09-08. The top marginal personal income tax rate for residents is 45 percent on taxable income above AUD 190,000. The 2 percent Medicare levy is charged separately and is not included in this rate. Stay a non-resident, and Australia typically taxes only income sourced there.

Full picture: Australia tax guide.

Frequently asked questions

How many days can I spend in Australia before becoming a tax resident?

183 days. Under the 183-day test a person is generally an Australian tax resident if they are physically present in Australia for at least 183 days in the income year. It does not apply if the person's usual place of abode is outside Australia and they do not intend to reside in Australia. Arrival and departure days are counted according to Australia's own rule, not a universal convention — check the source below for the exact method.

Can I become a tax resident of Australia even under the day count?

Yes, in some cases. Australia also has rules beyond the simple day count — see the detail below. A permanent home, family, or economic ties can trigger residency independent of days spent.

What does tax residency in Australia actually cost me?

Australia's income tax tops out at 45%. The top marginal personal income tax rate for residents is 45 percent on taxable income above AUD 190,000. The 2 percent Medicare levy is charged separately and is not included in this rate. Residency is what makes you liable for it in the first place — non-residents are typically taxed only on Australia-source income, not worldwide income.

Sources

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When to talk to an advisor

This page maps Australia’s general residency test. It cannot weigh your treaty position, your specific ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in Australia (and in your home country) review your situation before you act.