183-Day Rule Calculator
Many countries treat you as a tax resident once you spend 183 days there — but they count differently: by calendar year, by tax year or over any 12 months. Enter your stays, choose how your country counts, and see where you stand.
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How countries count 183 days
| Country | Rule | Set the calculator to |
|---|---|---|
| Spain | More than 183 days in the calendar year. Short trips abroad still count as days in Spain unless you prove tax residence in another country. | Calendar year · any part of the day · 184 |
| United Kingdom | 183 days or more in the tax year (6 April – 5 April) makes you automatically resident. A day counts if you are in the UK at midnight. | Tax year from 6 April · at midnight · 183 |
| Russia | At least 183 days within 12 consecutive months. | Any 12 months in a row · any part of the day · 183 |
Other countries have their own versions — check the rule of the country you're counting for.
183 days is rarely the only test
Many countries also look at where your home is, where your family lives and where your income comes from — you can be resident with fewer days. If two countries both treat you as resident, a tax treaty between them usually decides. In the UK the 183-day test is one part of the Statutory Residence Test; in the U.S. the federal rule is the substantial presence test.
Questions
Do the 183 days have to be consecutive?
No. The days are added up over the period — several shorter stays count together.
Do the days I arrive and leave count?
It depends on the country. Many count any part of a day; the UK counts only days when you are in the country at midnight. Choose the option in the calculator.
Is 183 days the same as six months?
Not exactly. Six calendar months can be 181 to 184 days, so count days, not months.
Can I be a tax resident in two countries?
Yes. Each country applies its own rules. A tax treaty between the two countries usually has tie-breaker rules — permanent home first, then centre of vital interests.
What period does "any 12 months" mean?
Any 12 consecutive months, not tied to the calendar year. The calculator looks back 365 days from the date you check.
Is this tax advice?
No. It counts days. Whether you are tax resident depends on more than days — for your situation, ask a tax adviser.
Let your iPhone count the days
Daysafe records which country you're in each day and keeps your 183-day count for every country up to date, with the date you'd reach the limit. No account; your days stay on your phone.
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Sources
Spain: Ley 35/2006 del IRPF, art. 9.1.a — BOE. UK: GOV.UK, Tax on foreign income: residence; HMRC, Residence and FIG Regime Manual. Russia: Tax Code, art. 207(2) — ConsultantPlus. Checked on 13 October 2026. Daysafe is a day counter, not tax advice. Made by Denis Chudinov.