# The 183-day rule, by country

Canonical source: [The 183-day rule, by country](https://daysabroad.app/guides/tax-residency/183-day-rule)
Author: Daniel Andrade, Zebra Labs
Reviewed: 2026-05-11

If you spend **183 or more days in a country in a calendar year**, most tax systems will treat you as a tax resident there. That triggers worldwide income reporting in many cases, not just income earned inside that country.

But "the 183-day rule" is not one rule. Each country has its own variant. Same number, different mechanics. This guide breaks down the most common forms.

## What 183 days actually means

183 days is roughly **half a year + one day**. Tax authorities use it as a bright-line proxy for "your real life is here."

In practice the mechanics vary along five axes:

1. **What year?** Calendar year, tax year, or rolling 12-month window
2. **What counts as a day?** Full days, parts of days, days of physical presence with exceptions for medical / transit / family obligations
3. **What other tests apply?** Most countries have *additional* tests that can make you a resident with fewer than 183 days (ties, home, family, work)
4. **What about averaging?** The US averages over 3 years; some others don't
5. **What's the consequence?** Worldwide income tax (most countries) vs. only local-source income (a few)

## How it works in major countries

### Portugal
- **183 days** of presence in any 12-month period → tax resident
- **Or:** habitual residence in Portugal on 31 December of the year
- Worldwide income tax (NHR / IFICI regime may reduce this for new arrivals, see [Portugal NHR guide](/guides/tax-residency/portugal-nhr-tax-residency))

### Spain
- **More than 183 days** in a calendar year → tax resident
- Sporadic absences count toward 183 unless tax residence elsewhere is proven
- "Centre of economic interests" test can trigger residence with fewer days
- Worldwide income tax, including the controversial wealth tax

### United Kingdom
- The Statutory Residence Test (SRT) replaces a simple 183-day rule
- **183+ days** automatically makes you resident, but the SRT can make you resident with as few as **16 days** if you have enough UK ties
- See the [UK SRT guide](/guides/tax-residency/uk-statutory-residence-test)

### Germany
- **More than 183 days** of presence → tax resident
- **Or:** a "habitual abode" (Wohnsitz), a home permanently available, at any time during the year
- Worldwide income tax

### France
- **183+ days** → tax resident
- **Or:** main home, principal economic activity, or center of economic interests in France
- Worldwide income tax

### United States
- The 183-day rule is replaced by the **Substantial Presence Test**, a weighted formula across the current and prior two years
- See the [US Substantial Presence Test guide](/guides/tax-residency/substantial-presence-test-us)
- Citizens are taxed on worldwide income regardless of residence

### UAE
- **183 days** in any 12-month period → tax resident
- **Or:** 90 days + UAE-based home / income / family
- No personal income tax (residence cert is mainly for tax-treaty access)

### Cyprus
- **183 days** in a calendar year → tax resident
- **Or:** 60-day rule, see [Cyprus 60-day rule](/guides/tax-residency/cyprus-60-day-rule)

## "But I only spent 180 days, am I safe?"

Not necessarily. Most countries have **second-tier tests** that can establish residence with fewer days:

- A permanent home available to you
- A spouse or dependent children living there
- Your principal economic activity
- Your "centre of vital interests" (a treaty term that captures family, social, economic ties)

If you split time across multiple countries, you can become resident in **more than one** under their domestic laws. Tax treaties then run a tiebreaker (permanent home → centre of vital interests → habitual abode → nationality) to assign a single residence for treaty purposes.

## The practical implications

If you're close to 183 days in any country:

- **Track precisely.** A trip you forgot can push you over.
- **Be careful about year-end travel.** Arriving 30 December vs. 2 January can change your residence status.
- **Document your time elsewhere.** If a tax authority asks, you need flight records, accommodation receipts, and ideally a tax residency certificate from another country.
- **Get advice early.** Tax residence is hard to undo retroactively.

The [DaysAbroad tax residency day tracker](/tax-residency-day-tracker) tracks your day count per country automatically, with multi-year history and a Schengen-aware view, so you don't get a nasty surprise from a tax authority three years later.

## Related reading

- [What is tax residency? A complete guide](/guides/tax-residency/what-is-tax-residency)
- [Avoiding accidental tax residency](/guides/tax-residency/avoiding-accidental-tax-residency)
- [183-day rule in Portugal (NHR)](/guides/tax-residency/portugal-nhr-tax-residency)
- [Tax residency day tracker](/tax-residency-day-tracker)

## Primary sources

- [OECD Model Tax Convention (residence)](https://www.oecd.org/tax/treaties/)
- [IRS, Substantial Presence Test](https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test)
- [Portugal, Autoridade Tributária](https://info.portaldasfinancas.gov.pt)
- [Gov.uk, Statutory Residence Test](https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt)

General information, not individual tax or immigration advice.