Raven183-day rule calculator
Pick a country preset or your own period and threshold, enter your stays, and see how many days you have spent there and how many remain before the 183-day line. Arrival and departure days both count.
Results
Updates as you type. Nothing is sent to a server.
Not legal or tax advice. This calculator is an informational tool based on published rules as we understand them on 2026-09-25. Rules change and your facts matter; confirm your position with a qualified adviser or the authority before relying on it.
How the rule works
"183 days" is shorthand for the most common physical-presence test in residence rules: half a year plus one day. What differs between countries is the period the days are counted in and what else can make you resident:
- Calendar year (Spain, Germany's presumption, most US states): 1 January to 31 December.
- Fiscal year (Australia 1 July–30 June, UK 6 April–5 April with the midnight rule): a fixed year that does not start in January.
- Rolling 12 months (Portugal, UAE): any 12-month window, so a stay straddling New Year still counts together.
The calculator counts unique days with any presence in the chosen period. Read the country pages for the other triggers (home, family, centre of interests) that the day count does not capture.
Worked example
Elena spent 1 November 2025 – 31 January 2026 and 1 March – 30 June 2026 in Lisbon, and checks on 25 September 2026.
- Spain preset (calendar year 2026): 31 + 122 = 153 days, 30 below the threshold.
- Portugal preset (rolling 12 months, 26 Sep 2025 – 25 Sep 2026): 92 + 122 = 214 days. Threshold reached: the November–January stay counts because Portugal looks at any 12-month period, not the calendar year.
Same trips, opposite outcomes: the period is what matters. Press "Load worked example" and switch presets.
Frequently asked questions
What is the 183-day rule?
Most countries treat you as tax resident if you are physically present for 183 days or more (half a year) in a defined period. The period differs: Spain uses the calendar year, Australia its 1 July–30 June income year, Portugal and the UAE any rolling 12 months. Many countries also have other triggers such as a permanent home or your centre of economic interests, so 183 days is a ceiling, not a safe harbour.
Do arrival and departure days count?
In most countries any part of a day counts as a day of presence, so both do. The UK is the main exception (midnight rule). Use the UK SRT calculator for the UK.
What is a rolling 12-month period?
A window of 12 months ending on the day you check, moving forward every day. A day you spent in the country stops counting one year later. The calculator also shows the highest count for any 12-month window ending in the current year, which is what Portugal-style rules look at.
Can I be tax resident nowhere?
Rarely. Your previous country of residence usually keeps treating you as resident until you establish residence somewhere else and can prove it, and having a home available or family in a country can make you resident with few days. Staying under 183 days everywhere is not enough on its own.
Can I use this for US states like New York?
Yes: choose "Custom", keep the calendar year and set the threshold. New York statutory residency uses 184 days (with a permanent place of abode); other states differ.