183-day rule calculator
Use this for any country or US state with a day-count residency rule. Set the threshold (183 is the most common, 184 for NY/NJ/MA/CT, varies elsewhere), configure the tax-year window, and the calculator handles the rest.
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The 183-day rule, by jurisdiction
Most countries use a 183-day rule for tax residency, but the specifics vary. Here's a quick reference:
- 183 days, calendar year: most countries — Germany, Spain, France, Italy, Mexico, Singapore, Japan, Portugal (12-month rolling).
- 184 days + abode: New York, New Jersey, Massachusetts, Connecticut, Pennsylvania.
- UK SRT (Statutory Residence Test): a tied day-count test on the UK tax year (6 April – 5 April).
- Australia: 183 days on the Australian income year (1 July – 30 June).
- Canada: 183 days deemed-resident rule alongside the residential-ties test.
- UAE: 90 days with residency visa + abode, or 183 days general.
For Schengen 90/180 specifically, use the dedicated Schengen calculator. For the IRS Substantial Presence Test, use the SPT calculator.
How a "day" is counted
Most jurisdictions count any presence on a calendar day as a full day. Some require presence at midnight (UK SRT). Some have transit-day exclusions. Read the full guide: The 183-day rule, explained.
Track every jurisdiction at once
Tax Days tracks 80+ residency rules across 315 jurisdictions on your iPhone. Add a trip once and the app updates every applicable rule simultaneously.
