Калькулятор правила 183 днів
Використовуйте його для будь-якої країни чи штату США з правилом резидентства на основі підрахунку днів. Установіть поріг (183 найпоширеніший, 184 для NY/NJ/MA/CT, деінде інакше), налаштуйте вікно податкового року, а решту зробить калькулятор.
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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.
Правило 183 днів за юрисдикціями
Більшість країн застосовує правило 183 днів для податкового резидентства, але деталі різняться. Ось короткий довідник:
- 183 дні, календарний рік: більшість країн, Німеччина, Іспанія, Франція, Італія, Мексика, Сінгапур, Японія, Португалія (рухомі 12 місяців).
- 184 дні + житло: Нью-Йорк, Нью-Джерсі, Массачусетс, Коннектикут, Пенсильванія.
- UK SRT (Statutory Residence Test): тест підрахунку днів, пов'язаний зі зв'язками, у британському податковому році (6 квітня – 5 квітня).
- Австралія: 183 дні в австралійському дохідному році (1 липня – 30 червня).
- Канада: правило 183 днів для визнаного резидента поряд із тестом житлових зв'язків.
- ОАЕ: 90 днів із резидентською візою + житлом або 183 дні загалом.
Саме для Schengen 90/180 скористайтеся спеціальним калькулятором Шенгену. Для Substantial Presence Test від IRS скористайтеся калькулятором SPT.
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.
Як зараховується „день”
Більшість юрисдикцій зараховує будь-яку присутність протягом календарного дня як повний день. Деякі вимагають присутності опівночі (UK SRT). Деякі виключають транзитні дні. Прочитайте повний посібник: Правило 183 днів, пояснено.
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.
Що правило 183 днів робить, а чого ні
Чи однакове правило 183 днів у кожній країні?
Ні. 183 дні в календарному році це найпоширеніший шаблон, але різняться і поріг, і вікно: деякі штати США використовують 184 дні, деякі країни рахують 183 дні в будь-якому рухомому 12-місячному періоді, а інші поєднують підрахунок днів із вимогою щодо житла або доміцилію. Саме тому цей калькулятор дає змогу налаштувати і поріг, і вікно.
Чи зараховуються дні прибуття та від'їзду до загальної суми?
Це залежить від юрисдикції. Багато з них вважають будь-яку частину дня повним днем, інші рахують опівночі, а деякі роблять винятки для транзиту. Якщо сумніваєтеся, рахуйте консервативно (обидва дні враховано) і ведіть облік день за днем.
Якщо я залишуся під 183 днями, чи я захищений від податкового резидентства?
Не обов'язково. Підрахунок днів лише один із тригерів: доміцилій, постійне житло, сімейні та економічні зв'язки або договірне правило розмежування можуть зробити вас резидентом за значно меншої кількості днів. Залишатися під порогом корисно, але це не гарантія.
Яке вікно податкового року мені використовувати?
Більшість країн вимірює календарний рік. Велика Британія використовує період із 6 квітня по 5 квітня, Австралія з 1 липня по 30 червня, а кілька юрисдикцій використовують рухоме 12-місячне вікно. Налаштуйте вікно відповідно до своєї юрисдикції перед додаванням поїздок, наш калькулятор податкового року показує дати для поширених юрисдикцій.
Що станеться, якщо я перетну поріг?
Зазвичай юрисдикція може вважати вас податковим резидентом за той рік, що часто означає місцевий податок на світовий дохід і нові обов'язки з подання звітності. Винятки, пільги за договорами та правила для частини року різняться, тож підтвердьте наслідки з фахівцем, перш ніж на них покладатися.
Чи зберігає цей калькулятор мої поїздки?
Ні. Усе працює у вашому браузері. Для постійного відстеження з прогнозами та сповіщеннями застосунок Tax Days для iPhone зберігає поїздки приватно на вашому пристрої.
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 (відкриється в новій вкладці)OECD
- [2]26 U.S.C. § 7701(b), definition of resident alien and the substantial presence test (відкриється в новій вкладці)Office of the Law Revision Counsel
- [3]Substantial Presence Test (відкриється в новій вкладці)IRS
- [4]Finance Act 2013, Schedule 45, the statutory residence test (відкриється в новій вкладці)legislation.gov.uk
- [5]Income Tax Act, section 250(1), person deemed resident (sojourning 183 days or more) (відкриється в новій вкладці)Justice Laws Website, Canada
- [6]NY Tax Law § 605 (resident definition) (відкриється в новій вкладці)NY Senate
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