RavenThe 183-day rule, country by country
Half a year of presence makes you tax resident almost everywhere. Which half-year, whether your arrival day counts, and what else can make you resident with far fewer days: that is where countries differ, and where day-counters get caught. Pick a country for the exact rule and a preset calculator.
| Country | Period counted | Threshold | |
|---|---|---|---|
| Portugal | Any 12-month period beginning or ending in the tax year (calendar year) | More than 183 days | Calculate |
| Spain | Calendar year (1 January – 31 December) | More than 183 days | Calculate |
| Germany | Continuous stay of more than six months (may straddle calendar years); short interruptions ignored | More than six months (183 days) creates a habitual abode | Calculate |
| United Arab Emirates | Any 12 consecutive months | 183 days or more; or 90 days or more with a UAE residence permit (or UAE/GCC nationality) plus a permanent home or a job or business in the UAE | Calculate |
| Australia | Income year (1 July – 30 June) | 183 days or more (more than half the income year), unless your usual place of abode is outside Australia and you do not intend to take up residence | Calculate |
| United Kingdom | Tax year 6 April – 5 April, midnight rule | 183 days automatic; 16/46/91 automatic-overseas tests; ties test in between | Calculate |
| United States | Calendar year, weighted over 3 years | 183 weighted days and 31 days this year | Calculate |
Three things the number hides
- The period. Spain counts the calendar year; Australia counts 1 July to 30 June; Portugal and the UAE count any 12 months; Germany counts a continuous stay of six months regardless of the calendar. The same trips give different answers.
- Part-days. Most countries count any part of a day, so a Friday-evening arrival and a Monday-morning departure is four days, not two. The UK counts midnights instead.
- Other triggers. A home available to you (Germany, Portugal), family living there (Spain), or your centre of economic interests (Spain, UAE) can make you resident with a handful of days. Staying under 183 days is necessary, not sufficient.
"Tax resident nowhere" is a myth
Leaving a country does not end your residence there until you meet its exit test and can prove where you live instead. Digital nomads who keep under 183 days everywhere are usually still resident in their last home country by default, and tax authorities are increasingly asking for day-by-day evidence. A contemporaneous record of where you were every day, with boarding passes attached, is what settles these questions; that is what Raven keeps.
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.
Frequently asked questions
Is the 183-day rule the same everywhere?
No. The number is common but the period (calendar year, fiscal year or any 12 months), how part-days are treated, and the other triggers (home, family, centre of interests) differ by country. A plan that works for Spain can fail for Portugal with the same trips.
If I stay under 183 days everywhere, am I tax resident nowhere?
Almost never. Your previous country keeps treating you as resident until you establish residence elsewhere, and many countries make you resident with a home or family there regardless of days. Treaties then break ties using permanent home, centre of vital interests, habitual abode and nationality.
Does the UK use a 183-day rule?
Partly. 183 days is one of the automatic UK tests, but the UK counts midnights and applies the sufficient-ties test between 16 and 182 days. Use the dedicated UK SRT calculator.
Does the US use a 183-day rule?
The US Substantial Presence Test weights three years of days (this year, one third of last year, one sixth of the year before) against 183, with a 31-day minimum in the current year. Use the dedicated SPT calculator.