Rule type

183-day rule

The 183-day rule is the most common tax-residency threshold worldwide. Here's the full list of countries and US states using it, with the specific threshold each applies.

248 jurisdictions use this rule.

How 183-day rule works

The 183-day rule says: spend more than half the calendar year in a country, and you become a tax resident — typically taxable on worldwide income. 183 is the smallest whole-day majority of a 365-day year. Most developed countries use a version of it. The exact way each one counts a 'day' varies: some count any portion of a calendar day, others require midnight presence, and some have transit-day exclusions.

Notable examples

Most countries trigger residency at 183 days in a calendar year.
Some US states use 184 days (statutory residence rule combined with abode).
The UK uses 183 days as one of multiple automatic resident tests.
Australia uses 183 days on the income year (1 July – 30 June), not the calendar year.

Jurisdictions using 183-day rule

248 jurisdictions. Search, filter, and click through to per-jurisdiction details.

Showing 248 of 248 jurisdictions

Jurisdiction ↑	Code	Rule type	Threshold	Period
Afghanistan	AF	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Alabama	US-AL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Alaska	US-AK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Albania	AL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Algeria	DZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Andorra	AD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Angola	AO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Antigua and Barbuda	AG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Argentina	AR	Day Count	183 days / 365	Rolling window
Arizona	US-AZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Arkansas	US-AR	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)
Azerbaijan	AZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bahamas	BS	Day Count	90 days	Calendar year (Jan 1 – Dec 31)
Bahrain	BH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bangladesh	BD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Barbados	BB	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)
Belize	BZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Benin	BJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bermuda	BM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bolivia	BO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bosnia and Herzegovina	BA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Botswana	BW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Brazil	BR	Day Count	183 days / 365	Rolling window
British Virgin Islands	VG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Brunei	BN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Bulgaria	BG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Burkina Faso	BF	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Burundi	BI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cambodia	KH	Day Count	182 days	Calendar year (Jan 1 – Dec 31)
Cameroon	CM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Canada	CA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cape Verde	CV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cayman Islands	KY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Central African Republic	CF	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Chad	TD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Chile	CL	Day Count	183 days / 365	Rolling window
China	CN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Colombia	CO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Colorado	US-CO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Comoros	KM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Connecticut	US-CT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Costa Rica	CR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Croatia	HR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Cuba	CU	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)
Delaware	US-DE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Democratic Republic of the Congo	CD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Denmark	DK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
District of Columbia	US-DC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Djibouti	DJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Dominica	DM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Dominican Republic	DO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ecuador	EC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Egypt	EG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
El Salvador	SV	Day Count	200 days	Calendar year (Jan 1 – Dec 31)
Equatorial Guinea	GQ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Eritrea	ER	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Estonia	EE	Day Count	183 days / 365	Rolling window
Eswatini	SZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ethiopia	ET	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Fiji	FJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Finland	FI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Florida	US-FL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
France	FR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Gabon	GA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Gambia	GM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Georgia	US-GA	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)
Ghana	GH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Greece	GR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Grenada	GD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guatemala	GT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guinea	GN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guinea-Bissau	GW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Guyana	GY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Haiti	HT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Hawaii	US-HI	Day Count	200 days	Calendar year (Jan 1 – Dec 31)
Honduras	HN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Hong Kong	HK	Day Count	180 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)
Idaho	US-ID	Day Count	270 days	Calendar year (Jan 1 – Dec 31)
Illinois	US-IL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
India	IN	Day Count	182 days	Calendar year (Jan 1 – Dec 31)
Indiana	US-IN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Indonesia	ID	Day Count	183 days / 365	Rolling window
Iowa	US-IA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Iran	IR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Iraq	IQ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ireland	IE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Israel	IL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Italy	IT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ivory Coast	CI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Jamaica	JM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Japan	JP	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Jordan	JO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kansas	US-KS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kazakhstan	KZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kentucky	US-KY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kenya	KE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kiribati	KI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kosovo	XK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kuwait	KW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Kyrgyzstan	KG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Laos	LA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Latvia	LV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Lebanon	LB	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Lesotho	LS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Liberia	LR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Libya	LY	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)
Louisiana	US-LA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Luxembourg	LU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Macau	MO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Madagascar	MG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Maine	US-ME	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Malawi	MW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Malaysia	MY	Day Count	182 days	Calendar year (Jan 1 – Dec 31)
Maldives	MV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mali	ML	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Malta	MT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Marshall Islands	MH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Maryland	US-MD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Massachusetts	US-MA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mauritania	MR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mauritius	MU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mexico	MX	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Michigan	US-MI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Micronesia	FM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Minnesota	US-MN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mississippi	US-MS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Missouri	US-MO	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)
Mongolia	MN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Montana	US-MT	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Montenegro	ME	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Morocco	MA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Mozambique	MZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Myanmar	MM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Namibia	NA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nauru	NR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nebraska	US-NE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nepal	NP	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Netherlands	NL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nevada	US-NV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
New Hampshire	US-NH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
New Jersey	US-NJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
New Mexico	US-NM	Day Count	185 days	Calendar year (Jan 1 – Dec 31)
New Zealand	NZ	Day Count	183 days / 365	Rolling window
Nicaragua	NI	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Niger	NE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Nigeria	NG	Day Count	183 days / 365	Rolling window
North Carolina	US-NC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
North Dakota	US-ND	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
North Korea	KP	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)
Ohio	US-OH	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Oklahoma	US-OK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Oman	OM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Oregon	US-OR	Day Count	200 days	Calendar year (Jan 1 – Dec 31)
Pakistan	PK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Palau	PW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Palestine	PS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Panama	PA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Papua New Guinea	PG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Paraguay	PY	Day Count	120 days	Calendar year (Jan 1 – Dec 31)
Pennsylvania	US-PA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Peru	PE	Day Count	183 days / 365	Rolling window
Philippines	PH	Day Count	180 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)
Puerto Rico	PR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Qatar	QA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Republic of the Congo	CG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Rhode Island	US-RI	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
Rwanda	RW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saint Kitts and Nevis	KN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saint Lucia	LC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saint Vincent and the Grenadines	VC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Samoa	WS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
San Marino	SM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sao Tome and Principe	ST	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Saudi Arabia	SA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Senegal	SN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Serbia	RS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Seychelles	SC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sierra Leone	SL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Singapore	SG	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)
Solomon Islands	SB	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Somalia	SO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Africa	ZA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Carolina	US-SC	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Dakota	US-SD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Korea	KR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
South Sudan	SS	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Spain	ES	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sri Lanka	LK	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Sudan	SD	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Suriname	SR	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)
Syria	SY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Taiwan	TW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tajikistan	TJ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tanzania	TZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tennessee	US-TN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Texas	US-TX	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Thailand	TH	Day Count	180 days	Calendar year (Jan 1 – Dec 31)
Timor-Leste	TL	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Togo	TG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tonga	TO	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Trinidad and Tobago	TT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tunisia	TN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Turkey	TR	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Turkmenistan	TM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Tuvalu	TV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
UAE	AE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Uganda	UG	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Ukraine	UA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Uruguay	UY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
US Virgin Islands	VI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Utah	US-UT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Uzbekistan	UZ	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Vanuatu	VU	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Venezuela	VE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Vermont	US-VT	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Vietnam	VN	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Virginia	US-VA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Washington	US-WA	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
West Virginia	US-WV	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Wisconsin	US-WI	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Wyoming	US-WY	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Yemen	YE	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Zambia	ZM	Day Count	183 days	Calendar year (Jan 1 – Dec 31)
Zimbabwe	ZW	Day Count	183 days	Calendar year (Jan 1 – Dec 31)

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