Tax ResidencyDays

Guides & wizards

Every guide on this site, in one place. The rule of the house: thresholds are shown with their counting convention and their official source — and every calculator says what it does not decide.

Tools & wizards

Schengen 90/180 Calculator The visa/stay rule across 29 states — rolling windows, entry-day counting, days remaining. UK Split-Year Wizard Moving to or from the UK mid-year? Cases 1–8 of Sch 45 Part 4 with prorated day thresholds. Treaty Tie-Breaker Wizard Two countries claim you? Walk the OECD Model Article 4(2) cascade in four steps. The 183-Day Rule, Compared Fifteen countries side by side: thresholds, counting conventions, windows — with sources.

Country guides

US: the Substantial Presence Test The 31-day floor, the weighted 3-year formula, excludable days and the Closer Connection Exception. UK: the Statutory Residence Test Three layers, both ties tables (leavers vs arrivals), end-of-day counting and the 6 April tax year. Europe: the 183-day rule, country by country Indicator (France), presumption (Spain), registry (Italy), nights (Switzerland), two-year (Ireland) — and why Schengen is not tax. France: foyer and the 183-day indicator The four Article 4B criteria, why family decides, and proof-of-absence practice. Spain: the presumption with teeth Sporadic absences counted as presence, vivienda habitual, tax-haven rules and the Beckham Law. Italy: anagrafe, domicile and the 183-day line Three statutory triggers, the 2024 rewrite (Circolare 20/E), the AIRE deregistration presumption and the impatriate regime. UAE: the 90/183-day routes Cabinet Decision 85/2022, the any-12-month window trap, and what UAE residency actually gives you. Thailand: 180 days and the remittance trap The "not 183" threshold, the 2024 remittance timing change, and DTV visas vs tax. Japan: no day test at all Base-of-living case law, non-permanent residents and the 5-of-10-year rule that governs foreign income. Digital nomads: the four myths Why "under 183 everywhere" fails, and a ledger-first workflow that keeps you honest.

Country calculators

Fifteen countries, each with the calculator, the plain-language rule, FAQs and the official citation: see the full list on the homepage.

Informational only — not tax advice. Rules verified per page with a dated "verified as of" badge; pages with stale dates are flagged for re-verification every January.