The 183-day rule, country by country

Tram 28 in the Alfama district of Lisbon
Photo: Rasmus Andersen on Unsplash
Tax residencyNoverstay team··7 min read

“Stay under 183 days and you’re not a tax resident” is the most repeated rule among travellers, and one of the most misunderstood. The number varies, the window varies, and in many countries days are only one of several tests.

Track your days automaticallyFree on iPhone and Android.

Three things that change the count

  1. The number. Most countries use 183 days, but some use 180, 90 or another threshold.
  2. The window. A calendar year resets on 1 January. “Any 12 months” never resets: it looks back from every day. A tax year can start in April or July.
  3. Other tests. Many countries also make you resident if your home, family or economic interests are there, whatever your day count.

Day counts for 67 countries

CountryDaysCounted over
Albania184Calendar year
Armenia183Any 12 months
Australia183Tax year from 01/07
Austria183Any 12 months
Brazil183Any 12 months
Bulgaria183Any 12 months
Cambodia183Any 12 months
Canada183Calendar year
Chile183Any 12 months
Colombia183Any 12 months
Costa Rica183Calendar year
Croatia183Any 12 months
Cyprus184Calendar year
Czechia183Calendar year
Denmark183Any 12 months
Ecuador183Any 12 months
Egypt184Any 12 months
Estonia183Any 12 months
Finland183Any 12 months
France183Calendar year
Georgia183Any 12 months
Germany183Any 12 months
Greece183Any 12 months
Hungary183Calendar year
Iceland183Any 12 months
India182Tax year from 01/04
Indonesia (Bali)183Any 12 months
Ireland183Calendar year
Italy183Calendar year
Kenya183Calendar year
Laos183Any 12 months
Latvia183Any 12 months
Liechtenstein183Any 12 months
Lithuania183Calendar year
Luxembourg183Any 12 months
Malaysia182Calendar year
Malta183Calendar year
Mauritius183Tax year from 01/07
Montenegro184Calendar year
Morocco184Any 12 months
New Zealand184Any 12 months
Norway183Any 12 months
Oman183Calendar year
Panama183Calendar year
Peru183Any 12 months
Poland183Calendar year
Portugal183Any 12 months
Qatar184Calendar year
Romania183Any 12 months
Saudi Arabia183Calendar year
Serbia183Any 12 months
Singapore183Calendar year
Slovakia183Calendar year
Slovenia183Calendar year
South Korea183Any 12 months
Spain183Calendar year
Sri Lanka183Any 12 months
Sweden183Any 12 months
Switzerland30Any 12 months
Taiwan183Calendar year
Thailand180Calendar year
Türkiye183Calendar year
United Arab Emirates183Any 12 months
United Kingdom183Tax year from 06/04
United States183Calendar year
Uruguay183Calendar year
Vietnam183Calendar year

From the same verified rules the Noverstay app uses. Open a country for its full rule and official sources.

How Noverstay helps

Noverstay counts your days in every country in the right window for that country, and shows how close you are to each threshold. Set your tax home and it also tells you the latest day you can go back to keep your residency there.

Let your phone count the daysNoverstay logs every country and warns you before a visa or tax limit. Free.

Not legal or tax advice. Rules change; check the official sources above or a qualified adviser.

Keep reading