What is the 183-day rule?
"183 days" (just over half a year) is the most common threshold countries use to decide if you are a tax resident. It also appears in most tax treaties, which use it to decide when an employee working abroad becomes taxable there. But the details differ from country to country:
- Calendar year vs rolling 12 months. Some countries count days in their tax year, and others use any 12-month period. Tax treaties often use "any 12-month period starting or ending in the fiscal year". This calculator shows both.
- Partial days. Most countries count any part of a day as a day of presence, which is what this calculator does. Some count only midnights, and the UK's Statutory Residence Test counts days on which you are in the UK at midnight.
- 183 is not the only test. You can become a tax resident with fewer days if your home, family or main economic ties are in the country. Some countries use lower thresholds or a weighted formula over several years, such as the US substantial presence test.
Who uses this calculator?
- Digital nomads and remote workers who want to avoid becoming tax resident somewhere by accident.
- Snowbirds and second-home owners splitting the year between countries.
- Employees on assignment abroad who want to check a treaty's 183-day limit.
- Visa holders with a "maximum days per year" condition. Change the threshold to match.
How to use it
Enter every stay in the country: the day you arrived and the day you left. Both days count. The calculator combines overlapping entries, counts days per calendar year, shows the 12 months up to your chosen date, and finds the busiest 12-month period across all your stays.
Tax residency has serious consequences and every country's rules differ. Treat this as a day counter, not a residency decision. Confirm with that country's tax authority or a tax adviser.