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Rule explained

The 183-day rule for tax residency

The “183-day rule” is the best-known test for tax residency: spend 183 days or more in a country during its tax year and it will generally treat you as a tax resident, taxing you on your worldwide income. But “183 days” is a headline, not the whole story — the exact number, the window it is counted over, and the other ways you can become resident all vary by country.

This page explains how the rule actually works and lists every jurisdiction we track that uses a fixed 183-day threshold, each with its exact counting window and official source.

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Why is it 183 days?

183 is simply more than half of a 365-day year — the idea being that the country where you spend the majority of your time has the strongest claim to tax you. Some countries use 180 or 182 days instead, and many pair the day count with other tests, so “more than half the year” is a useful rule of thumb rather than a guarantee.

Does the 183-day count reset every year?

For most 183-day countries the count is per tax year and resets when that year ends — on 1 January for calendar-year countries, or on the local tax-year date elsewhere (the UK’s runs 6 April to 5 April). A single trip that spans the year-end is split across both years’ totals. A number of countries instead count 183 days across a rolling 12-month window that never resets; those are covered on the rolling 183-day rule page.

Is staying under 183 days enough to avoid residency?

Not necessarily. The day count is the part you can calculate, but it is rarely the only test. A permanent home available to you, your family’s location, or the centre of your economic and vital interests can each make you resident on far fewer days. Staying under 183 is necessary but not sufficient — and two countries can each claim you at once, which is what the treaty tie-breaker rules resolve.

Countries that use this rule

Jurisdictions we track that use a fixed-year day-count threshold in the 183-day family (most use 183; a few use 180 or 182). Each links to its full rules, exact window and official source.

ALAlbania183 days · Calendar year→ADAndorra183 days · Calendar year→AMArmenia183 days · Calendar year→AUAustralia183 days · Offset fiscal year→BEBelgium183 days · Calendar year→KHCambodia182 days · Calendar year→CACanada183 days · Calendar year→CRCosta Rica183 days · Calendar year→HRCroatia183 days · Calendar year→CYCyprus183 days · Calendar year→CZCzechia183 days · Calendar year→FRFrance183 days · Calendar year→HKHong Kong180 days · Offset fiscal year→HUHungary183 days · Calendar year→INIndia182 days · Offset fiscal year→IEIreland183 days · Calendar year→ILIsrael183 days · Calendar year→ITItaly183 days · Calendar year→MYMalaysia182 days · Calendar year→MTMalta183 days · Calendar year→MUMauritius183 days · Offset fiscal year→MXMexico183 days · Calendar year→MEMontenegro183 days · Calendar year→NLNetherlands183 days · Calendar year→PAPanama183 days · Calendar year→PHPhilippines180 days · Calendar year→PLPoland183 days · Calendar year→SGSingapore183 days · Calendar year→KRSouth Korea183 days · Calendar year→ESSpain183 days · Calendar year→TWTaiwan183 days · Calendar year→THThailand180 days · Calendar year→TRTurkey183 days · Calendar year→GBUnited Kingdom183 days · UK tax year (6 Apr – 5 Apr)→UYUruguay183 days · Calendar year→

Frequently asked questions

What is the 183-day rule?

It is the most common tax-residency test: if you spend 183 days or more in a country during its tax year, it generally treats you as a tax resident and can tax your worldwide income. The exact threshold and the period it is counted over vary by country.

Do arrival and departure days count toward the 183 days?

In most countries any day on which you are physically present counts as a full day, including both the day you arrive and the day you leave. Counting both is the conservative assumption; always confirm the exact rule with the country’s tax authority.

Which countries use the 183-day rule?

Dozens do, in some form. The list on this page shows every jurisdiction we track with a fixed-year day-count threshold in the 183-day family (most use 183; a few 180 or 182), along with its counting window and official source.

Other rule guides

The US Substantial Presence Test →The rolling 183-day rule →Tax treaty tie-breaker rules →

← All tax-residency rules by country

Not tax advice. This page explains a general rule type as a starting point. Real residency depends on far more — a permanent home, family, economic ties, treaty tie-breakers — and the exact rule varies by country and changes over time. Always confirm with the official source or a qualified adviser.

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