183-Tage-Regel-Rechner
Nutzen Sie ihn für jedes Land und jeden US-Bundesstaat mit einer tagesbasierten Ansässigkeitsregel. Legen Sie den Schwellenwert fest (183 ist am häufigsten, 184 für NY/NJ/MA/CT, anderswo abweichend), konfigurieren Sie das Steuerjahr-Fenster und der Rechner erledigt den Rest.
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What the 183-day rule actually says
There is no single 183-day rule. There is one number that dozens of unrelated laws happen to share, and each of them defines the count, the period it is measured over, and the consequence differently. The number itself is arithmetic: half of a 365-day year is 182.5 days, so 183 is the smallest whole number of days that is more than half a year. Spend 183 days in one place and you cannot have spent longer anywhere else.
What the number does depends on which of two rules you are reading, and the two are routinely confused:
- Domestic residence tests. A country's own law treats presence for a set number of days inside its own tax year as making you a tax resident, which usually means it can tax your worldwide income and expects a return. This is the rule most people mean, and it is what the calculator above counts against.
- The treaty 183-day rule. Article 15 of the OECD Model Tax Convention, which most bilateral tax treaties are built on, exempts your employment income from tax in the country you are working in only when three conditions hold together: you are present there no more than 183 days in aggregate in the relevant twelve-month period, your employer is not a resident of that country, and your pay is not borne by a permanent establishment your employer has there. Failing any one of the three, not only the day count, hands the taxing right to the country you worked in. Older treaties often measure the 183 days over the fiscal year rather than a rolling twelve months, so read the treaty that actually applies to you.
The two rules are independent. Staying under 183 days in a treaty country can protect your salary while a different domestic test still makes you resident. Where two countries both claim you, the tie-breaker in Article 4 of the same model treaty runs in a fixed order: permanent home, then centre of vital interests, then habitual abode, then nationality, and if none of those settles it, agreement between the two tax authorities. Day counts are the evidence at almost every step.
If both countries have a claim on you, work through the treaty tie-breaker tool next.
Where the number is written down
Four of the most-searched versions of the rule, with the provision each one comes from. Read the wording rather than the number: "at least 183 days" and "more than 183 days" are one day apart, and that day is the whole question.
| Jurisdiction | What the provision says | Basis |
|---|---|---|
| United States | The substantial presence test: 31 days in the current year and 183 days on a three-year weighted count that takes the current year in full, one third of the prior year, and one sixth of the year before that. | 26 U.S.C. § 7701(b)(3) |
| United Kingdom | The first automatic UK test is met if you spend at least 183 days in the UK in the tax year, which runs 6 April to 5 April. A day generally counts if you are in the UK at the end of it. | Finance Act 2013, Schedule 45 |
| Canada | You are deemed resident for the whole year if you sojourned in Canada for periods totalling 183 days or more in the calendar year. Day 183 is enough on its own. | Income Tax Act, section 250(1) |
| New York | Statutory residency requires a permanent place of abode in the state and more than 183 days there in the taxable year, so day 184 is the one that makes you a resident. Any part of a day generally counts as a full day. | N.Y. Tax Law § 605(b)(1)(B) |
Most other jurisdictions are a variation on one of these four patterns: a bare day count, a day count paired with a home you keep available, a weighted count across several years, or a day count that is only one of several tests.
A worked example
Take a 183-day threshold measured over the 2026 calendar year, in a jurisdiction that counts arrival and departure days in full, which is the common case. Four trips:
| Trip | Dates | Days | Running total |
|---|---|---|---|
| 1 | 8 January to 14 February | 38 | 38 |
| 2 | 2 April to 30 June | 90 | 128 |
| 3 | 5 September to 20 October | 46 | 174 |
| 4 | 18 December to 31 December | 14 | 188 |
Every figure counts both end dates. Trip 1 is 38 days, not 37: 24 days in January (the 8th to the 31st) plus 14 in February. Dropping one day per trip is the most common arithmetic error there is, and across a year of frequent travel it hides a week or more.
Trip 4 decides the year. It begins at 174 days, so its ninth day, 26 December, is day 183. The threshold is met, and in most systems that makes the whole year a resident year, including income earned during the eight months spent elsewhere.
Leave on 25 December instead and the year closes at 182 days. One day of calendar separates the two outcomes, which is why the projected crossing date matters more than the running total: it gives you the date to be gone by, before you book the flight.
Die 183-Tage-Regel nach Jurisdiktion
Die meisten Länder verwenden eine 183-Tage-Regel für die steuerliche Ansässigkeit, die Einzelheiten unterscheiden sich jedoch. Hier eine kurze Übersicht:
- 183 Tage, Kalenderjahr: die meisten Länder, Deutschland, Spanien, Frankreich, Italien, Mexiko, Singapur, Japan, Portugal (rollierende 12 Monate).
- 184 Tage + Wohnstätte: New York, New Jersey, Massachusetts, Connecticut, Pennsylvania.
- UK SRT (Statutory Residence Test): ein an Anknüpfungspunkte gekoppelter Tagestest für das UK-Steuerjahr (6. April – 5. April).
- Australien: 183 Tage im australischen Einkommensjahr (1. Juli – 30. Juni).
- Kanada: 183-Tage-Regel für fiktive Ansässigkeit neben dem Test der Wohnsitzbindungen.
- VAE: 90 Tage mit Aufenthaltsvisum + Wohnstätte oder allgemein 183 Tage.
Für Schengen 90/180 speziell nutzen Sie den eigenen Schengen-Rechner. Für den Substantial Presence Test der IRS nutzen Sie den SPT-Rechner.
The threshold is not always 183
Reaching for a 183-day calculator and then applying 183 to a jurisdiction that uses a different number is a common and expensive mistake. Set the threshold field to your own rule:
- 180 days: Thailand, on the calendar year.
- 182 days: India, on a financial year running 1 April to 31 March, and Malaysia on the calendar year. India also has a second route at 60 days for people with substantial presence over the preceding four years.
- 184 days: New York, and in practice any rule written as "more than 183 days", which includes the statutory-residency tests in New Jersey, Massachusetts, Connecticut and Pennsylvania, each of which also requires a permanent place of abode.
- 200 days: Oregon and Hawaii.
- 270 days: Idaho, alongside a home kept in the state for the whole year.
- About 214 days: Alabama and Oklahoma, whose statutes are written as seven months rather than as a number of days, so the day figure is an approximation and the shorter reading is the safe one.
- No fixed threshold: California, where more than nine months creates a rebuttable presumption of residence while less than nine months creates no presumption the other way, and Illinois, which turns on domicile and purpose rather than on a day count.
- Fewer than 90 days: Cyprus can treat you as resident on 60 days when its other conditions are met in the same year, and the UAE has a 90-day route for specified people with a permanent place of residence and a job or business there.
Wie ein "Tag" gezählt wird
Die meisten Jurisdiktionen zählen jede Anwesenheit an einem Kalendertag als vollen Tag. Manche verlangen Anwesenheit um Mitternacht (UK SRT). Manche schließen Transittage aus. Lesen Sie den vollständigen Leitfaden: Die 183-Tage-Regel, erklärt.
The conventions that decide whether a given date lands in your total:
- Any part of a day: New York and several other US states count any presence at all, including a connection between two flights, as a full day. It is the most punitive convention and the one to assume when you do not know which applies.
- Presence at the end of the day: the UK statutory residence test generally counts a day only if you are in the UK at midnight, with limited exceptions for transit and for exceptional circumstances beyond your control, plus a separate deeming rule for people with several UK ties.
- Both ends of the trip: the Schengen 90/180 rule counts the day you enter and the day you leave in full. That is an immigration limit rather than a tax test, and it runs on a rolling 180-day window instead of a year.
- Days that are excluded: the US substantial presence test disregards, among others, days of exempt individuals, days you are in transit between two points outside the United States and are in the country for less than 24 hours, and days you could not leave because of a medical condition that arose while you were there.
- A window that moves: some rules count within any rolling twelve-month period rather than a fixed year, so the window shifts by one day every day and there is no 1 January reset to plan around.
Common mistakes and edge cases
Almost every day-count dispute comes down to one of these:
- Counting nights instead of days. A Friday to Sunday trip is three days under most rules, not two. Repeat that across twenty trips and your count is twenty days light.
- Assuming the year starts on 1 January. The UK tax year runs 6 April to 5 April, Australia's income year 1 July to 30 June, and India's financial year 1 April to 31 March. Set the window before you enter a single trip, or every total is measured over the wrong period.
- Treating the threshold as a safe harbour. Staying under the number is not the same as being non-resident. Domicile, a home kept available to you, where your family lives and where your economic interests sit can each make you resident on far fewer days, and several systems have a deliberate low-day route.
- Forgetting that residence usually covers the whole year. Crossing on 26 December generally makes you resident from 1 January, not from 26 December. Split-year and part-year reliefs exist, UK split-year treatment and the US dual-status year among them, but they are specific reliefs with their own conditions rather than the default outcome.
- Mixing the immigration clock with the tax clock. A 90/180 visitor limit and a 183-day tax test are different rules with different windows and different consequences. Being comfortably inside the 90 days says nothing about your tax position, and a stay that is perfectly legal on immigration can still create a residence question.
- Counting from memory at the end of the year. Tax authorities expect contemporaneous evidence: boarding passes, hotel folios, card transactions. Where the burden of proof sits with you, an undocumented day tends to be counted against you, and reconstructing a year afterwards is usually the moment people discover they were already over.
- Watching only one country. Days out of one place are days in another. Cutting to 150 days somewhere while spending 200 days somewhere else swaps one residence question for a worse one.
If more than one jurisdiction is in play, count them together in the multi-country day counter.
Setting the calculator to your rule
The calculator counts every distinct calendar day inside the window you set, counting entry and exit dates in full and de-duplicating days shared by overlapping trips. To match your rule:
- If your rule says "183 days or more", enter 183. The threshold is reported as met on the day the count reaches it, which is what that wording means.
- If your rule says "more than 183 days", enter 184, the first day that actually makes you resident. The same logic turns any "more than N" rule into a threshold of N plus one.
- Set the window to the jurisdiction's own year, not the calendar year, unless the two are the same.
- Add one row per continuous stay, entry date and exit date. Days covered by two overlapping rows are counted once.
- Enter trips you have not taken yet. The projected crossing date is calculated from everything in the list, so scheduled travel shows you the date you would cross before you commit to it.
Where a rule excludes certain days, transit days under the US substantial presence test for example, leave those days out of the trips you enter rather than expecting the calculator to know about them. It counts calendar days, it does not apply any one jurisdiction's exclusions.
Was die 183-Tage-Regel leistet und was nicht
Ist die 183-Tage-Regel in jedem Land gleich?
Nein. 183 Tage in einem Kalenderjahr sind das häufigste Muster, aber Schwellenwert und Zeitfenster variieren: Manche US-Bundesstaaten nutzen 184 Tage, manche Länder zählen 183 Tage in einem beliebigen rollierenden 12-Monats-Zeitraum, andere koppeln die Tageszahl an eine Wohnstätte oder ein Domizil. Deshalb können Sie in diesem Rechner sowohl den Schwellenwert als auch das Fenster konfigurieren.
Zählen An- und Abreisetage zur Gesamtzahl?
Das hängt von der Jurisdiktion ab. Viele behandeln jeden angebrochenen Tag als vollen Tag, andere zählen Mitternächte und manche machen Ausnahmen für Transit. Im Zweifel zählen Sie konservativ (beide Tage inbegriffen) und führen ein tagesgenaues Protokoll.
Bin ich vor der Steueransässigkeit sicher, wenn ich unter 183 Tagen bleibe?
Nicht unbedingt. Tageszahlen sind nur ein Auslöser: Domizil, eine ständige Wohnstätte, familiäre und wirtschaftliche Bindungen oder ein Tie-Breaker im Abkommen können Sie mit weit weniger Tagen ansässig machen. Unter dem Schwellenwert zu bleiben hilft, ist aber keine Garantie.
Welches Steuerjahr-Fenster sollte ich verwenden?
Die meisten Länder messen über das Kalenderjahr. UK nutzt den 6. April bis 5. April, Australien den 1. Juli bis 30. Juni, und einige Jurisdiktionen nutzen ein rollierendes 12-Monats-Fenster. Stellen Sie das Fenster passend zu Ihrer Jurisdiktion ein, bevor Sie Reisen hinzufügen, unser Steuerjahr-Rechner zeigt die Termine für gängige Jurisdiktionen.
Was passiert, wenn ich den Schwellenwert überschreite?
In der Regel kann die Jurisdiktion Sie für dieses Jahr als steuerlich ansässig behandeln, was oft lokale Steuer auf das weltweite Einkommen und neue Erklärungspflichten bedeutet. Ausnahmen, Abkommensentlastungen und Regeln für unterjährige Zeiträume variieren, klären Sie die Folgen also mit einer Fachperson, bevor Sie sich darauf verlassen.
Speichert dieser Rechner meine Reisen?
Nein. Alles läuft in Ihrem Browser. Für laufende Verfolgung mit Prognosen und Warnungen speichert die Tax Days iPhone App Ihre Reisen privat auf Ihrem Gerät.
Sources & further reading
Every rule on this page is drawn from primary sources. Verify the current law before making a residency decision.
- [1]OECD Model Tax Convention, Article 4 (Resident) tie-breaker (öffnet in neuem Tab)OECD
- [2]26 U.S.C. § 7701(b), definition of resident alien and the substantial presence test (öffnet in neuem Tab)Office of the Law Revision Counsel
- [3]Substantial Presence Test (öffnet in neuem Tab)IRS
- [4]Finance Act 2013, Schedule 45, the statutory residence test (öffnet in neuem Tab)legislation.gov.uk
- [5]Income Tax Act, section 250(1), person deemed resident (sojourning 183 days or more) (öffnet in neuem Tab)Justice Laws Website, Canada
- [6]NY Tax Law § 605 (resident definition) (öffnet in neuem Tab)NY Senate
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