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Rule explained

The rolling 183-day rule

Most day-count tests reset at the end of the tax year. A number of countries don’t: they count your days across a rolling window — often any 12 months — that moves forward every day and never resets on 1 January. This catches people who spread their stays across two calendar years thinking each year starts fresh.

This page explains how a rolling window works and lists every jurisdiction we track that uses one.

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How does a rolling window differ from a calendar year?

With a calendar-year rule, only days inside 1 January to 31 December count toward that year, and the total resets on New Year’s Day. With a rolling window, the country looks back over the last N days from any given date (often 365), so days from “last year” still count today. You have to watch a moving window, not a fixed year.

Why the rolling rule catches people out

A common mistake is to spend, say, five months at the end of one year and five months at the start of the next, assuming two separate calendar years keep you safe. Under a rolling 12-month window those stays overlap in the same window and can push you over the threshold. The Schengen 90/180 visa rule works on the same rolling principle.

Countries that use this rule

Jurisdictions we track that count days over a rolling window rather than a fixed tax year.

ARArgentina365 days · Any rolling 12-month window→ATAustria183 days · Any rolling 12-month window→BRBrazil183 days · Any rolling 12-month window→BGBulgaria183 days · Any rolling 12-month window→CLChile183 days · Any rolling 12-month window→COColombia183 days · Any rolling 12-month window→DKDenmark183 days · Any rolling 12-month window→EEEstonia183 days · Any rolling 12-month window→FIFinland183 days · Any rolling 12-month window→GEGeorgia183 days · Any rolling 12-month window→DEGermany183 days · Any rolling 12-month window→GRGreece183 days · Any rolling 12-month window→IDIndonesia183 days · Any rolling 12-month window→IEIreland183 days · Calendar year→JPJapan365 days · Any rolling 12-month window→KZKazakhstan183 days · Any rolling 12-month window→LULuxembourg183 days · Any rolling 12-month window→MVMaldives183 days · Any rolling 12-month window→MUMauritius183 days · Offset fiscal year→NZNew Zealand183 days · Any rolling 12-month window→MKNorth Macedonia183 days · Any rolling 12-month window→NONorway183 days · Any rolling 12-month window→PTPortugal183 days · Any rolling 12-month window→RORomania183 days · Any rolling 12-month window→RSSerbia183 days · Any rolling 12-month window→SESweden183 days · Any rolling 12-month window→CHSwitzerland30 days · Any rolling 12-month window→VNVietnam183 days · Any rolling 12-month window→

Frequently asked questions

What is a rolling 183-day rule?

It is a day-count residency test measured over a moving window — typically any 12-month period — rather than a fixed tax year. Because the window never resets on 1 January, days from the previous year can still count toward today’s total.

Which countries use a rolling window instead of a calendar year?

The list on this page shows every jurisdiction we track that counts days over a rolling window, each linking to its exact window length, threshold and official source.

Other rule guides

The 183-day rule for tax residency →The US Substantial Presence Test →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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