The 183-Day Rule Explained

The 183-day rule is a common tax residency test used by many countries worldwide. If you spend 183 days or more in a country during a tax year, you may be considered a tax resident and liable for taxes on your worldwide income.

Key Points to Know

• The rule varies by country — some count calendar days, others use a rolling 12-month period
• Days of arrival and departure may or may not count depending on jurisdiction
• Some countries have additional tests beyond just physical presence
• Breaking the 183-day threshold doesn't automatically make you tax resident — other factors matter

Country-Specific Variations

While 183 days is the most common threshold, the exact rules vary significantly:

• Spain — 183 days in a calendar year, plus economic interests test
• France — 183 days, plus home and professional activity tests
• UK — Complex Statutory Residence Test with multiple thresholds (16, 46, 91, 183 days)
• USA — Substantial Presence Test using weighted 3-year calculation

Why Accurate Tracking Matters

Accidentally becoming tax resident in a country can have significant financial consequences. You may be required to:

• File tax returns in the new country
• Pay tax on your worldwide income
• Report foreign bank accounts and assets
• Navigate complex double-taxation treaty rules

Amanda helps you monitor your days across countries and understand your residency exposure before it becomes a problem. All data is stored privately on your device.

Always consult a qualified tax advisor for your specific situation.