# How many days before you're tax resident?

> The day count that makes you tax resident in 72 countries — with the period it's measured over, the tax year, the tests that catch you regardless of days, and each authority's own page, checked and dated.

Source: https://doastretch.com/tax-days/

Tax residency · 2026

The threshold for 72 countries, with the window it is measured over and the tests that decide it when days alone don't. Every row links the tax authority's own page and shows when we checked it. This is where the 183-day rule turns out not to be one rule.

| Country | Days | Measured over | Tax year | Worldwide income | Checked |
| --- | --- | --- | --- | --- | --- |
| [Argentina](https://doastretch.com/tax-days/argentina/) | — | Argentina applies a 12-MONTH PRESENCE TEST, not a 183-day test. Foreign individuals residing in Argentina for reasons other than work become resident 'for more than 12 months, as of the 13th month of presence in Argentina'. Foreign nationals assigned to work in Argentina for LESS than five years are treated as non-residents; those assigned for MORE than five years are residents. Argentine nationals working abroad keep resident status for up to 13 months, losing it on day 14 (i.e. in the 14th month). | — | Yes | 2026-08-18 |
| [Australia](https://doastretch.com/tax-days/australia/) | 183 | Actually present in Australia for more than half the income year, whether continuously or with breaks | 1 July – 30 June | Yes | 2026-08-18 |
| [Austria](https://doastretch.com/tax-days/austria/) | — | The Bundesabgabenordnung expresses the presence test in months: where a tax provision attaches unlimited liability to habitual abode, that liability always arises if the stay in Austria lasts longer than six months, and it then extends back over the first six months too. | 1 January – 31 December | Yes | 2026-08-18 |
| [Bahamas](https://doastretch.com/tax-days/bahamas/) | — | There is no income-tax residency test, because the Bahamas levies NO PERSONAL INCOME TAX. No day count triggers an income tax liability, so dayThreshold is null by design rather than because we could not find it. 'Residency' in the Bahamas is an immigration concept (permits and permanent residence), not a tax one. | — | Territorial | 2026-08-18 |
| [Bahrain](https://doastretch.com/tax-days/bahrain/) | 183 | At least 183 days of physical presence in the Kingdom in the year for which a Certificate of Residence is required. This is a certification criterion only — there is no personal income tax charge behind it. | — | Territorial | 2026-08-18 |
| [Barbados](https://doastretch.com/tax-days/barbados/) | 182 | An individual becomes resident by spending more than 182 days, in the aggregate, in Barbados in an income (calendar) year. The days of departure and arrival are both included in the count. Recorded as published (more than 182 days). | 1 January – 31 December | Yes | 2026-08-18 |
| [Bermuda](https://doastretch.com/tax-days/bermuda/) | — | There is no income-tax residency test, because Bermuda imposes NO PERSONAL INCOME TAX — 'Since income taxes are not imposed on individuals in Bermuda, income tax rates are not relevant in the context of Bermuda taxation.' Bermuda's main labour tax is PAYROLL TAX, which the Government describes as 'a tax on all employers, self-employed persons, and deemed employees on the remuneration paid in their business', charged on remuneration for services rendered IN BERMUDA. Liability therefore follows where the work is performed and who employs you, not a day count. | 1 April – 31 March (government fiscal year); payroll tax is filed quarterly, with tax periods beginning 1 April, 1 July, 1 October and 1 January, and payment due within 15 days of the end of each period | Territorial | 2026-08-18 |
| [Brazil](https://doastretch.com/tax-days/brazil/) | 183 | For a foreign national who enters Brazil on a temporary visa without an employment relationship, residency begins on completing '184 dias, consecutivos ou não, de permanência no Brasil, dentro de um período de até doze meses' — that is, on the 184th day, having exceeded 183 days, consecutive or not, within a period of up to 12 months. A person on a temporary visa who stays 'até 183 dias, consecutivos ou não, em um período de até 12 meses' remains a non-resident. | — | Yes | 2026-08-18 |
| [Canada](https://doastretch.com/tax-days/canada/) | 183 | Income Tax Act paragraph 250(1)(a): a person is 'deemed to have been resident in Canada throughout a taxation year if the person sojourned in Canada in the year for a period of, or periods the total of which is, 183 days or more'. The days need not be consecutive. There is no day threshold for factual residency, which turns instead on residential ties. | 1 January – 31 December | Yes | 2026-08-18 |
| [Cayman Islands](https://doastretch.com/tax-days/cayman-islands/) | — | There is no income-tax residency test, because the Cayman Islands levies NO PERSONAL INCOME TAX — 'There are no income or withholding taxes imposed on individuals in the Cayman Islands.' No day count triggers a Cayman income tax liability. 'Residency' in Cayman is an immigration and work-permit concept, administered through WORC and the immigration authorities, not a tax status. | — | Territorial | 2026-08-18 |
| [Chile](https://doastretch.com/tax-days/chile/) | 183 | Código Tributario article 8 No. 8, as replaced by Ley 21.210: a resident is anyone who stays in Chile, uninterrupted or not, for a period or periods totalling more than 183 days within any 12-month span. SII Circular N° 63 of 2021 explains that on completing 184 days of presence (exceeding 183), uninterrupted or not, in a period of 12 CONSECUTIVE MONTHS, the person is a resident FROM THE DAY the 184th day of presence is reached. The 12-month period is rolling ('móvil'), so the days must be assessed in each moving window; it is irrelevant whether they fall in the same calendar year. | — | Yes | 2026-08-18 |
| [Colombia](https://doastretch.com/tax-days/colombia/) | 183 | Estatuto Tributario article 10: a person is resident when they remain in the country 'continúa o discontinuamente ... por más de ciento ochenta y tres (183) días calendario incluyendo días de entrada y salida del país, durante un periodo cualquiera de trescientos sesenta y cinco (365) días calendario consecutivos' — more than 183 calendar days, continuous or discontinuous, including the days of entry and exit, in any period of 365 consecutive calendar days. Where that stay straddles more than one taxable year, 'se considerará que la persona es residente a partir del segundo año o periodo gravable' — residency attaches from the second year. | — | Yes | 2026-08-18 |
| [Costa Rica](https://doastretch.com/tax-days/costa-rica/) | 183 | Individuals who stay in Costa Rica, continuously or discontinuously, for more than 183 days — including the days of arrival in and departure from the country — during the same fiscal period are considered tax resident. | 1 January – 31 December | Territorial | 2026-08-18 |
| [Croatia](https://doastretch.com/tax-days/croatia/) | 183 | At least 183 days, in one or in two calendar years — so the period may straddle a year end | 1 January – 31 December | Yes | 2026-08-18 |
| [Denmark](https://doastretch.com/tax-days/denmark/) | — | The Kildeskattelov expresses the presence test in months: a stay of at least six months, including short stays abroad for holidays or the like, creates full tax liability. There is no day count in the statute. | 1 January – 31 December | Yes | 2026-08-18 |
| [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) | 182 | Persons are resident if they remain in the country for more than 182 days during a calendar year, whether continuously or not. Recorded as published (more than 182 days); the Dominican rule is often reported elsewhere as 183 days, and the underlying provision is generally cited as article 12 of the Código Tributario, which we could not read. | 1 January – 31 December | Territorial | 2026-08-18 |
| [Ecuador](https://doastretch.com/tax-days/ecuador/) | 183 | Ley de Régimen Tributario Interno article 4.1: an individual is an Ecuadorian tax resident when '(a) su permanencia en el país, incluyendo ausencias esporádicas sea de ciento ochenta y tres (183) días calendario o más, consecutivos o no, en el mismo periodo fiscal' — 183 calendar days or more, consecutive or not, including sporadic absences, in the same fiscal period; or '(b) ... en un lapso de doce meses dentro de dos periodos fiscales' — 183 calendar days or more within a 12-month span falling across two fiscal periods, unless the person proves tax residence for the corresponding period in another jurisdiction where the main nucleus of their activities or economic interests is located, in which case residence in Ecuador is otherwise presumed. | 1 January – 31 December | Yes | 2026-08-18 |
| [Egypt](https://doastretch.com/tax-days/egypt/) | 183 | MORE THAN 183 days, continuous or intermittent, within any twelve months — note this is a rolling twelve-month window, not the tax year, and the test is 'exceeding' 183 days rather than '183 or more' | 1 January – 31 December (or any 12-month period adopted as the basis for computing the tax) | — | 2026-08-18 |
| [Estonia](https://doastretch.com/tax-days/estonia/) | 183 | At least 183 days over the course of a period of 12 consecutive calendar months | 1 January – 31 December | Yes | 2026-08-18 |
| [Finland](https://doastretch.com/tax-days/finland/) | — | The Finnish Tax Administration states the presence test in months: staying in Finland for more than 6 months consecutively makes you a resident taxpayer. No day count is published. | 1 January – 31 December | Yes | 2026-08-18 |
| [France](https://doastretch.com/tax-days/france/) | — | No day count is published on the impots.gouv.fr page. Residence turns on the alternative tests of art. 4 B CGI; where there is no foyer, the test is the 'lieu de séjour principal' (principal place of stay). | 1 January – 31 December | Yes | 2026-08-18 |
| [Georgia](https://doastretch.com/tax-days/georgia/) | 183 | 183 or more days of actual stay in Georgia in any continuous 12-calendar-month period ending in the tax year; residence then applies for the entire current tax year | 1 January – 31 December | Territorial | 2026-08-18 |
| [Germany](https://doastretch.com/tax-days/germany/) | — | The Abgabenordnung expresses the presence test in months, not days: §9 AO treats a continuous stay of more than six months as habitual abode, always and from the beginning of the stay. | 1 January – 31 December | Yes | 2026-08-18 |
| [Greece](https://doastretch.com/tax-days/greece/) | 183 | More than 183 days cumulatively during any twelve-month period; residence then applies from the first day of presence in Greece | 1 January – 31 December | Yes | 2026-08-18 |
| [Guatemala](https://doastretch.com/tax-days/guatemala/) | 183 | An individual is non-resident where present 'for a period not exceeding, in the aggregate, 183 days in any period commencing 1 January and ending 31 December' — so more than 183 aggregate days in the calendar year makes an individual resident. | 1 January – 31 December | Territorial | 2026-08-18 |
| [Hong Kong SAR](https://doastretch.com/tax-days/hong-kong/) | 180 | For treaty/Certificate of Resident Status purposes: more than 180 days during a year of assessment, or more than 300 days in two consecutive years of assessment one of which is the relevant year. There is NO day-count test that creates a general liability to Hong Kong tax — liability follows source, not residence. | 1 April – 31 March (year of assessment) | Territorial | 2026-08-18 |
| [Hungary](https://doastretch.com/tax-days/hungary/) | 183 | At least 183 days in the given calendar year for people exercising EEA free-movement rights; for third-country nationals covered by point 3, fewer than 183 days in any 12-month period means non-resident | 1 January – 31 December | Yes | 2026-08-18 |
| [Iceland](https://doastretch.com/tax-days/iceland/) | 183 | More than 183 days in aggregate in any 12-month period, including normal absences from the country for holidays and the like | 1 January – 31 December | Yes | 2026-08-18 |
| [India](https://doastretch.com/tax-days/india/) | 182 | 182 days or more in the tax year; alternatively 60 days or more in the tax year combined with 365 days or more in the four preceding years | 1 April – 31 March | Yes | 2026-08-18 |
| [Indonesia](https://doastretch.com/tax-days/indonesia/) | 183 | More than 183 days within any 12-month period (counted cumulatively, whether the stay is continuous or broken) | 1 January – 31 December | Yes | 2026-08-18 |
| [Ireland](https://doastretch.com/tax-days/ireland/) | 183 | 183 days or more in a tax year, OR 280 days or more in total taking the current and preceding tax years together; you are not resident if you are in Ireland for 30 days or less in a tax year | 1 January – 31 December | Yes | 2026-08-18 |
| [Israel](https://doastretch.com/tax-days/israel/) | 183 | 183 days or more in a tax year raises a presumption of residence; alternatively 30 days or more in the tax year together with 425 days or more in aggregate across that tax year and the two preceding tax years. Both are REBUTTABLE presumptions, not tests in themselves. | 1 January – 31 December | Yes | 2026-08-18 |
| [Italy](https://doastretch.com/tax-days/italy/) | 183 | The 'maggior parte del periodo d'imposta' — more than 183 days in a 365-day year, 184 days in a leap year | 1 January – 31 December | Yes | 2026-08-18 |
| [Japan](https://doastretch.com/tax-days/japan/) | — | There is no day-count test. Residence turns on having a JUSHO (domicile) in Japan, or owning a KYOSHO (residence) in Japan continuously for one year or more. | 1 January – 31 December | Yes | 2026-08-18 |
| [Jordan](https://doastretch.com/tax-days/jordan/) | 183 | Actually resident in the Kingdom for not less than 183 days during the tax period, whether the residence is continuous or intermittent | — | Territorial | 2026-08-18 |
| [Kazakhstan](https://doastretch.com/tax-days/kazakhstan/) | 183 | Not less than 183 calendar days, INCLUDING days of arrival and departure, in any consecutive twelve-month period ending in the tax period | 1 January – 31 December | Yes | 2026-08-18 |
| [Kenya](https://doastretch.com/tax-days/kenya/) | 183 | 183 days or more in aggregate in the year of income — but only where the individual has no permanent home in Kenya | 1 January – 31 December | Territorial | 2026-08-18 |
| [Latvia](https://doastretch.com/tax-days/latvia/) | 183 | 183 days or more in any 12-month period that begins or ends in the taxation year | 1 January – 31 December | Yes | 2026-08-18 |
| [Malaysia](https://doastretch.com/tax-days/malaysia/) | 182 | 182 days or more in a basis year (the calendar year corresponding to a year of assessment) | 1 January – 31 December | Territorial | 2026-08-18 |
| [Mauritius](https://doastretch.com/tax-days/mauritius/) | 183 | 183 days or more, as a period or an aggregate period, in the income year | 1 July – 30 June | Yes | 2026-08-18 |
| [Mexico](https://doastretch.com/tax-days/mexico/) | — | Mexico has no day-count residency test. Under Código Fiscal de la Federación article 9, individuals are resident if they have established their casa habitación (home) in Mexico. Where they also have a home in another country, they are resident in Mexico only if their centro de intereses vitales (centre of vital interests) is in Mexican territory. | 1 January – 31 December | Yes | 2026-08-18 |
| [Morocco](https://doastretch.com/tax-days/morocco/) | 183 | Stays in Morocco EXCEEDING 183 days, continuous or discontinuous, over any rolling 365-day period — expressly 'pour toute période de 365 jours', not the calendar year | 1 January – 31 December | Yes | 2026-08-18 |
| [Namibia](https://doastretch.com/tax-days/namibia/) | — | There is no day-count test. Namibian income tax does not depend on individual residence at all. | 1 March – 28/29 February | Territorial | 2026-08-18 |
| [Nepal](https://doastretch.com/tax-days/nepal/) | 183 | 183 days or more of residence in Nepal during a continuous period of 365 days | Shrawan 1 – Ashad end (approximately 15/16 July – 14/15 July) | Yes | 2026-08-18 |
| [Netherlands](https://doastretch.com/tax-days/netherlands/) | — | The Belastingdienst publishes no day-count threshold. Residence is decided on the facts and circumstances of the case (art. 4 AWR). | 1 January – 31 December | Yes | 2026-08-18 |
| [New Zealand](https://doastretch.com/tax-days/new-zealand/) | 183 | More than 183 days in any 12-month period; part days (including arrival and departure days) count as whole days, the days need not be consecutive, and residency is BACKDATED to the first of the 183 days | 1 April – 31 March | Yes | 2026-08-18 |
| [Norway](https://doastretch.com/tax-days/norway/) | 183 | More than 183 days in Norway in any 12-month period, OR more than 270 days in any 36-month period, counting one or more separate stays; residence takes effect in the income year in which the relevant day count is exceeded | 1 January – 31 December | Yes | 2026-08-18 |
| [Oman](https://doastretch.com/tax-days/oman/) | 183 | Not less than 183 continuous or intermittent days during the tax year | 1 January – 31 December | Territorial | 2026-08-18 |
| [Panama](https://doastretch.com/tax-days/panama/) | 183 | A resident is a person who is physically located and has been generating income in Panama for more than 183 days during the year. Panama's Fiscal Code (article 762-N) is also generally cited as treating a person with a permanent dwelling in Panama as tax resident, but we could not verify the statutory text. | — | Territorial | 2026-08-18 |
| [Paraguay](https://doastretch.com/tax-days/paraguay/) | 120 | An individual is deemed tax-resident in Paraguay if they spend more than 120 days in a year in the country. Recorded as published; note this is a materially LOWER threshold than the 183 days common in the region. We could not verify the statutory basis — Ley 6380/2019 (Ley de Modernización y Simplificación del Sistema Tributario Nacional) is the usual citation. | — | Territorial | 2026-08-18 |
| [Peru](https://doastretch.com/tax-days/peru/) | 183 | Ley del Impuesto a la Renta article 7(b): 'Las personas naturales extranjeras que hayan residido o permanecido en el país más de ciento ochenta y tres (183) días calendario durante un periodo cualquiera de doce (12) meses' — foreign individuals who have resided or remained in Peru more than 183 calendar days during ANY period of twelve months. The 12-month window is rolling, not a calendar year. | 1 January – 31 December | Yes | 2026-08-18 |
| [Philippines](https://doastretch.com/tax-days/philippines/) | — | There is no day-count test that creates tax residence. The 180-day rule in section 25(A)(1) only re-classifies a non-resident alien as engaged in trade or business; it does not make anyone a resident. | 1 January – 31 December | Territorial | 2026-08-18 |
| [Portugal](https://doastretch.com/tax-days/portugal/) | 183 | More than 183 days, consecutive or not, in any 12-month period beginning or ending in the year concerned | 1 January – 31 December | Yes | 2026-08-18 |
| [Qatar](https://doastretch.com/tax-days/qatar/) | 183 | Residing in the State for a period exceeding 183 consecutive or intermittent days within twelve months | 1 January – 31 December | Territorial | 2026-08-18 |
| [Saudi Arabia](https://doastretch.com/tax-days/saudi-arabia/) | 183 | Not less than 183 days in the taxable year; alternatively not less than 30 days in the taxable year when combined with a permanent place of abode in the Kingdom. Residence in the Kingdom for part of a day counts as a full day, but time spent in transit between two points outside the Kingdom does not count. | The taxable year is the State's fiscal year; a taxpayer may elect a different 12-month period under the Implementing Regulations (Article 22) | Territorial | 2026-08-18 |
| [Seychelles](https://doastretch.com/tax-days/seychelles/) | — | There is no day-count test and no statutory definition of individual residence. | 1 January – 31 December | Territorial | 2026-08-18 |
| [Singapore](https://doastretch.com/tax-days/singapore/) | 183 | At least 183 days of stay/work in the previous calendar year (income is assessed on a preceding-year basis) | 1 January – 31 December (assessed in the following Year of Assessment) | Territorial | 2026-08-18 |
| [Slovakia](https://doastretch.com/tax-days/slovakia/) | 183 | At least 183 days in the relevant calendar year, continuously or over several periods | 1 January – 31 December | Yes | 2026-08-18 |
| [South Africa](https://doastretch.com/tax-days/south-africa/) | 91 | The physical presence test requires presence EXCEEDING 91 days in total during the year of assessment under consideration — but it only makes you a resident if all three of its limbs are met (see otherTests) | 1 March – end of February | Yes | 2026-08-18 |
| [South Korea](https://doastretch.com/tax-days/south-korea/) | 183 | A place of residence in Korea for 183 days or longer in one taxable period | 1 January – 31 December | Yes | 2026-08-18 |
| [Spain](https://doastretch.com/tax-days/spain/) | 183 | More than 183 days during the calendar year (año natural) in Spanish territory | 1 January – 31 December | Yes | 2026-08-18 |
| [Sri Lanka](https://doastretch.com/tax-days/sri-lanka/) | 183 | 183 days or more in aggregate in ANY twelve-month period that commences or ends during the year of assessment | 1 April – 31 March | Yes | 2026-08-18 |
| [Sweden](https://doastretch.com/tax-days/sweden/) | — | The Inkomstskattelag sets no day count. Chapter 3, section 3 uses three qualitative tests, one of which — stadigvarande vistelse (habitual stay) — is applied in practice to continuous stays of about six months, but no figure appears in the statute. | 1 January – 31 December | Yes | 2026-08-18 |
| [Switzerland](https://doastretch.com/tax-days/switzerland/) | 30 | Not 183 days. Under art. 3 DBG a person has a tax residence by way of stay if, notwithstanding temporary interruption, they remain in Switzerland for at least 30 days while carrying on gainful activity, or for at least 90 days without gainful activity. | 1 January – 31 December | Yes | 2026-08-18 |
| [Taiwan](https://doastretch.com/tax-days/taiwan/) | 183 | More than 183 days during a taxable year — this limb applies only to a person with no domicile in the ROC | 1 January – 31 December | Territorial | 2026-08-18 |
| [Thailand](https://doastretch.com/tax-days/thailand/) | 180 | More than 180 days in aggregate in any tax (calendar) year; the periods do not have to be continuous | 1 January – 31 December | Territorial | 2026-08-18 |
| [United Arab Emirates](https://doastretch.com/tax-days/united-arab-emirates/) | 183 | 183 days or more within the relevant 12 consecutive months — a rolling period, not a calendar year. Any day or part of a day, however brief, counts as a full day, and the days need not be consecutive; days spent in the UAE due to exceptional circumstances may be disregarded. | — | Territorial | 2026-08-18 |
| [United Kingdom](https://doastretch.com/tax-days/united-kingdom/) | 183 | 183 days is only the FIRST automatic UK test. The UK applies the Statutory Residence Test (Schedule 45, Finance Act 2013), under which residence can arise on far fewer days — as few as 16 days in the tax year for someone who was UK resident in one of the previous three tax years and has four UK ties. | 6 April – 5 April | Yes | 2026-08-18 |
| [United States](https://doastretch.com/tax-days/united-states/) | 183 | Substantial Presence Test: you must be present at least 31 days during the current calendar year AND reach a weighted total of 183 days over a three-year period, counting all the days present in the current year, 1/3 of the days present in the first year before the current year, and 1/6 of the days present in the second year before the current year. | 1 January – 31 December | Yes | 2026-08-18 |
| [Uruguay](https://doastretch.com/tax-days/uruguay/) | 183 | Presence in the country for more than 183 days during the año civil (calendar year). Sporadic absences are counted towards that period: absences from Uruguayan territory are treated as sporadic where they do not exceed thirty consecutive days ('no excedan los treinta días corridos'), unless the taxpayer proves tax residence in another country with a certificate from that country's competent tax authority. All days of effective physical presence in the country are counted. | 1 January – 31 December | Territorial | 2026-08-18 |
| [Uzbekistan](https://doastretch.com/tax-days/uzbekistan/) | 183 | MORE THAN 183 calendar days in aggregate — so 184 days triggers residence, and exactly 183 days does not — during any consecutive twelve-month period beginning or ending in the tax period for which status is being determined | 1 January – 31 December | Yes | 2026-08-18 |
| [Vietnam](https://doastretch.com/tax-days/vietnam/) | 183 | 183 days or more present in Vietnam in one calendar year, OR in 12 consecutive months counted from the first day of presence in Vietnam. Arrival day and departure day each count as one day; entry and exit on the same day counts as one day. | 1 January – 31 December | Yes | 2026-08-18 |

Count it, don't carry it

## The 183-day question, answered.

Stretch tallies the days from the stays you already log. Free forever for the counting and the alerts.

Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-31; confirm on the official page before you apply or file.