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, or browse all travel-day and residency guides.
COUNTRY 01
Spain
More than 183 days in a calendar year. Sporadic absences count toward the total unless you prove residence elsewhere.
Read the guideCOUNTRY 02
Portugal
More than 183 days in any 12-month period, or a habitual home there on any day of it.
Read the guideCOUNTRY 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 guideCOUNTRY 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 guideCOUNTRY 05
Germany
No 183-day rule. A home at your disposal, or a continuous stay of more than six months, triggers residency.
Read the guideCOUNTRY 06
Greece
More than 183 days in any 12-month period, counted from your first day of presence.
Read the guideCOUNTRY 07
Netherlands
No statutory day count. A facts-and-circumstances test weighs your home, family, work and ties.
Read the guideCOUNTRY 08
Thailand
180 days or more in a calendar year. Not 183: the usual shorthand overshoots by three days.
Read the guideCOUNTRY 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 guideCOUNTRY 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 guideCOUNTRY 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 guideCOUNTRY 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 guideCOUNTRY 13
Ireland
183 days in a tax year, or 280 days across two years with at least 30 in each. Outside Schengen, with its own rules.
Read the guideCOUNTRY 14
Switzerland
No 183-day rule. A continuous stay of 30 days with gainful activity, or 90 days without, creates tax residence.
Read the guideCOUNTRY 15
Canada
183 days of sojourning in a calendar year makes you a deemed resident for the whole year. Residential ties can catch you sooner.
Read the guideCOUNTRY 16
Australia
183 days in the income year, 1 July to 30 June, not the calendar year. Three other tests can make you resident on fewer days.
Read the guideCOUNTRY 17
Cyprus
More than 183 days unconditionally, or 60 days with a Cypriot home, job and no other country above 183. Departure days do not count.
Read the guideCOUNTRY 18
Malaysia
182 days in the calendar basis year, not 183. A linked period across adjacent years can make you resident on far fewer days.
Read the guideCOUNTRY 19
Vietnam
183 days in the calendar year or in 12 months from arrival. A leased house with a definite term makes you resident on its own.
Read the guideCOUNTRY 20
Georgia
183 days in any continuous 12-month period ending in the tax year. Days already used for an earlier year are not counted again.
Read the guideCOUNTRY 21
Mexico
No day rule. A home in Mexico makes you resident, and with homes in two countries the centre of vital interests decides.
Read the guideCOUNTRY 22
Japan
No 183-day rule. A domicile or one year of residence makes you resident, then five years within the last ten decides which kind.
Read the guideCalculators
Apply the rules to your own dates
FREE TOOL
183-day calculator
Total your presence days per country, by calendar year or rolling window, and see how close you are to the threshold.
Open calculatorFREE TOOL
Substantial Presence Test calculator
Run the weighted three-year US formula on your day counts to see if you meet the test.
Open calculatorGUIDE
The 183-day rule
How day counts trigger tax residency, calendar-year versus any-12-months counting, and what happens when two countries claim you.
Read the guideGUIDES
All travel-day and residency guides
Ten guides covering the Schengen 90/180 rule, overstay consequences, the UK Statutory Residence Test and US state residency.
Open the guides index