Region
Europe tax residency rules
European tax-residency rules — including the Schengen 90/180 rule, the UK Statutory Residence Test, and country-specific 183-day rules across 40+ jurisdictions.
49 jurisdictions in this region.
Jurisdictions in Europe
Showing 49 of 49 jurisdictions
| Jurisdiction ↑ | Code | Rule type | Threshold | Period |
|---|---|---|---|---|
| Albania | AL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Andorra | AD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Armenia | AM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Austria | AT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Belarus | BY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Belgium | BE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bosnia and Herzegovina | BA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Bulgaria | BG | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Croatia | HR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Cyprus | CY | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Czech Republic | CZ | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Denmark | DK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Estonia | EE | Day Count | 183 days / 365 | Rolling window |
| Finland | FI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| France | FR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Georgia | GE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Germany | DE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Greece | GR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Hungary | HU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Iceland | IS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ireland | IE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Italy | IT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Kosovo | XK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Latvia | LV | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Liechtenstein | LI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Lithuania | LT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Luxembourg | LU | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Malta | MT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Moldova | MD | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Monaco | MC | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Montenegro | ME | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Netherlands | NL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| North Macedonia | MK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Norway | NO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Poland | PL | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Portugal | PT | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Romania | RO | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Russia | RU | Day Count | 183 days / 365 | Rolling window |
| San Marino | SM | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Schengen Area | SCHENGEN | Rolling Window | 90 days / 180 | Rolling window |
| Serbia | RS | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Slovakia | SK | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Slovenia | SI | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Spain | ES | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Sweden | SE | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Switzerland | CH | Day Count | 90 days | Calendar year (Jan 1 – Dec 31) |
| Turkey | TR | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| Ukraine | UA | Day Count | 183 days | Calendar year (Jan 1 – Dec 31) |
| United Kingdom | GB | Statutory Residence Test | 183 days | Tax year (UK: Apr 6 – Apr 5) |