The 183-day rule
A tax test. Spend 183 days or more in one country during its tax year and it can generally tax your worldwide income. The threshold is the same almost everywhere; the tax year is not.
183-day rule tracker · free · stays on your device
Log where you have been. See how close you are to tax residency in every country you visit, the exact date you would cross the line, and how much Schengen allowance you have left.
Days counted
0
Days left
183
before 183
Would cross
—
not this period
Countries
0
0 trips logged
Nomad Layer
If your day count says you are not really resident anywhere, that is a position worth putting on paper. Próspera Lump Sum Tax Residency is a legal $5,000 flat annual tax, needs seven days of presence a year, and is onboarded remotely.
The rules this page counts
A tax test. Spend 183 days or more in one country during its tax year and it can generally tax your worldwide income. The threshold is the same almost everywhere; the tax year is not.
An immigration limit. Visa-exempt visitors may spend 90 days inside the whole Schengen area in any rolling 180-day window — the window moves with you, so the allowance returns a day at a time.
A weighted tax test. This year's US days count in full, last year's at a third, the year before at a sixth. Reach 183 weighted days with 31 this year and the IRS treats you as resident.
Questions
Most countries treat you as a tax resident once you have been physically present for 183 days or more within their tax year. Cross that line and the country can generally tax your worldwide income, not just what you earned locally. The threshold is the single most common residency test in the world, which is why it is the number this tracker is built around.
In most jurisdictions, yes — any part of a day spent in the country counts as a whole day, so a weekend trip counts as three days rather than one. This tracker counts both the arrival and the departure day, which is the same convention the Schengen Borders Code uses and the more conservative assumption for tax purposes.
No. The day count is only one test. Countries also look at where your permanent home is, where your family lives, where your economic interests sit, and in some cases whether you were resident in previous years. The UK statutory residence test can make you resident on as few as 16 days, and Ireland applies a two-year look-back. Treat the day count as an early-warning system, not a legal opinion.
They measure different things. Schengen 90/180 is an immigration limit: as a visa-exempt visitor you may spend no more than 90 days inside the Schengen area in any rolling 180-day window, counted across all 29 member states together. The 183-day rule is a tax test applied by a single country over its tax year. You can be perfectly legal on immigration and still trigger tax residency, or the reverse.
The IRS counts every day you were present in the United States this year, plus one third of the days in the previous year and one sixth of the days in the year before that. If the weighted total reaches 183 and you spent at least 31 days in the country this year, you meet the test and are taxed as a US resident. The tracker calculates this automatically once you have logged US trips.
You choose. Alongside the calendar year used by most of Europe, the Americas and much of Asia, the tracker supports the UK tax year (6 April to 5 April), the April-to-March year used by India, New Zealand and Japan, the July-to-June year used by Australia, Egypt and Pakistan, and the last twelve months as a running check. Switching the period recalculates every figure on the page instantly.
Yes. Every trip you enter is stored in your own browser and never sent to a server. There is no account, no email address and no tracking of your travel history. Clearing your browser data will erase your log, so export a CSV before you do.
You can export your complete log as a CSV at any time, which gives your accountant the dates, countries and day counts in a format they can work with. It is a well-organised record rather than legal evidence — keep your boarding passes and passport stamps as the underlying proof.
This tracker is an organisational tool, not tax advice. Residency rules vary by country and treaty, and several — including the UK and Ireland — can make you resident on far fewer than 183 days. Confirm your position with a qualified adviser before acting on anything you see here.