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.
Related terms
Abode (permanent place of)
A dwelling permanently maintained by a taxpayer, suitable for year-round use. Triggers statutory residence in many US states (NY, NJ, MA, CT, PA).
Wohnsitz
German tax-residency concept: a dwelling maintained in Germany under circumstances suggesting intent to keep using it.
Bona Fide Residence Test
An IRS test for the Foreign Earned Income Exclusion: bona fide residence in a foreign country for an uninterrupted tax year.
Tie-breaker rule
Tax-treaty provision that decides residency when both countries claim you as a resident under their domestic rules.
Casa habitación
Mexican tax-residency concept: a home maintained in Mexico that triggers residency, broader than 'principal residence'.
Tax home
Your principal place of business, employment, or post of duty. Required for the closer-connection exception and FEIE qualification.
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Track the rules these terms describe
Tax Days turns these concepts into a live day count across every US state, federal SPT, Schengen, and 200+ countries.
