Countries

Tax residency day rules by country

Every country draws its own line between visitor and tax resident. Some count 183 days in a calendar year, some roll a 12-month window, some barely count days at all. These guides state each rule precisely, with sources and worked examples. Start with the 183-day rule guide if the concept is new.

COUNTRY 01

Spain

More than 183 days in a calendar year. Sporadic absences count toward the total unless you prove residence elsewhere.

Read the guide

COUNTRY 02

Portugal

More than 183 days in any 12-month period, or a habitual home there on any day of it.

Read the guide

COUNTRY 03

France

No fixed day statute. Household, principal place of stay, work or economic ties decide; 183 days is a marker, not the law.

Read the guide

COUNTRY 04

Italy

183 days in a calendar year (184 in leap years). Fractions of a day count in full since the 2024 reform.

Read the guide

COUNTRY 05

Germany

No 183-day rule. A home at your disposal, or a continuous stay of more than six months, triggers residency.

Read the guide

COUNTRY 06

Greece

More than 183 days in any 12-month period, counted from your first day of presence.

Read the guide

COUNTRY 07

Netherlands

No statutory day count. A facts-and-circumstances test weighs your home, family, work and ties.

Read the guide

COUNTRY 08

Thailand

180 days or more in a calendar year. Not 183: the usual shorthand overshoots by three days.

Read the guide

COUNTRY 09

United Arab Emirates

183 days in any 12 months, or 90 days plus a residence permit and a home or job there.

Read the guide

COUNTRY 10

United States

Substantial Presence Test: this year + 1/3 of last year + 1/6 of the year before must stay under 183.

Read the guide

COUNTRY 11

United Kingdom

183 days in the 6 April tax year is automatic residency; below that, ties set bands from 16 to 182 days.

Read the guide

COUNTRY 12

Turkey

Settled in Turkey, or a continuous stay of more than six months in a calendar year. Temporary absences do not interrupt.

Read the guide