183-day rule calculator
Use this for any country or US state with a day-count residency rule. Set the threshold (183 is the most common, 184 for NY/NJ/MA/CT, varies elsewhere), configure the tax-year window, and the calculator handles the rest.
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The 183-day rule, by jurisdiction
Most countries use a 183-day rule for tax residency, but the specifics vary. Here's a quick reference:
- 183 days, calendar year: most countries, Germany, Spain, France, Italy, Mexico, Singapore, Japan, Portugal (12-month rolling).
- 184 days + abode: New York, New Jersey, Massachusetts, Connecticut, Pennsylvania.
- UK SRT (Statutory Residence Test): a tied day-count test on the UK tax year (6 April – 5 April).
- Australia: 183 days on the Australian income year (1 July – 30 June).
- Canada: 183 days deemed-resident rule alongside the residential-ties test.
- UAE: 90 days with residency visa + abode, or 183 days general.
For Schengen 90/180 specifically, use the dedicated Schengen calculator. For the IRS Substantial Presence Test, use the SPT calculator.
How a "day" is counted
Most jurisdictions count any presence on a calendar day as a full day. Some require presence at midnight (UK SRT). Some have transit-day exclusions. Read the full guide: The 183-day rule, explained.
What the 183-day rule does and doesn't do
Is the 183-day rule the same in every country?
No. 183 days in a calendar year is the most common pattern, but the threshold and the window both vary: some US states use 184 days, some countries count 183 days in any rolling 12-month period, and others pair the day count with an abode or domicile requirement. That is why this calculator lets you configure both the threshold and the window.
Do arrival and departure days count toward the total?
It depends on the jurisdiction. Many treat any part of a day as a full day, others count midnights, and some make exceptions for transit. When in doubt, count conservatively (both days in) and keep a day-by-day record.
If I stay under 183 days, am I safe from tax residency?
Not necessarily. Day counts are only one trigger: domicile, a permanent home, family and economic ties, or a treaty tie-breaker can make you a resident with far fewer days. Staying under the threshold helps, but it is not a guarantee.
Which tax-year window should I use?
Most countries measure over the calendar year. The UK uses 6 April to 5 April, Australia 1 July to 30 June, and a few jurisdictions use a rolling 12-month window. Set the window to match your jurisdiction before adding trips, our tax year calculator shows the dates for common jurisdictions.
What happens if I cross the threshold?
Generally the jurisdiction can treat you as a tax resident for that year, which often means local tax on worldwide income and new filing obligations. Exceptions, treaty relief, and part-year rules vary, so confirm the consequences with a professional before relying on them.
Does this calculator store my trips?
No. Everything runs in your browser. For continuous tracking with projections and alerts, the Tax Days iPhone app stores trips privately on your device.
Track every jurisdiction at once
Tax Days tracks 80+ residency rules across 254 jurisdictions on your iPhone. Add a trip once and the app updates every applicable rule simultaneously.
