Tax residency in Switzerland: the 90-day rule
Medium confidenceReviewed in September 2026
The short answer
90days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
90 days of stay without gainful activity, or only 30 if you work there, and the threshold is inclusive: day 90 already counts. Temporary interruptions do not break the stay. Once you cross it you are taxed from the first day.
The law names no window, so we measure it per tax year; if your stay crosses the year end, check it by hand. The count does not decide on its own: having your domicile there with the intention to stay makes you resident with no days counted.
The source
Reviewed in September 2026Spotted something wrong? Tell us ›
These count days the same way as Switzerland