183-day rule
The most common tax-residency threshold worldwide: spending more than half a year in a country typically triggers tax residency.
Most countries use a version of the 183-day rule to determine tax residency. Spending more than 183 days (the smallest whole-day majority of a 365-day year) in a country in a calendar year typically makes you a tax resident, subject to tax on worldwide income. Each jurisdiction defines a 'day' differently, some count any portion of a day, others require midnight presence. The UK uses 6 April – 5 April rather than the calendar year. The US Substantial Presence Test uses a 3-year weighted version. Schengen uses a rolling 90/180-day window.
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Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
