South African sailors who spend more than 183 days outside the country also don't pay income tax, but they usually are still tax resident: The first million Rand of employment income earned outside South Africa is exempt. But independent contract and investment income is still taxed.

And I'm pretty sure our law was based on laws in other countries, like the UK.

Not sure why you’re downvoted. In Serbia it works like that as well.

TBH in most places it is like that, even spain IIRC. I don't know what OP meant

That's not true. If you have an apartment in Croatia, or if your family lives in Croatia, you are a tax resident in Croatia even if you don't spend a single day there.

https://www.oecd.org/tax/automatic-exchange/crs-implementati...

Hmm, I was just this minute looking at apartments in Croatia after a nice trip there. Think I’ll put that plan on hold!

That's almost certainly not the case since I know multiple people who got in trouble when COVID started because they weren't able to board for a long time and they would stay on land for >6 months and have to pay income tax on the year so far + no income from not being able to work.