Glossary
183-day rule
The common test that treats you as tax resident if you spend 183 or more days in a country during a year.
Spending 183 days — roughly half the year — in a country typically makes you tax resident there. It's the most widely used threshold, though some countries use rolling 12-month windows or lower counts combined with ties.
Why it matters
Crucially, staying under 183 days somewhere does not automatically make you non-resident: a permanent home or strong ties can still catch you. See how to establish tax residency.
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