What is Tax residency (183-day rule)?
The status that determines which country can tax your worldwide income — often triggered by spending 183+ days there in a year, though other tests apply too.
Also searched as: tax resident, 183 day rule.
Many countries treat you as a tax resident if you spend at least 183 days there in a tax year, but that is not the only test: a permanent home, your centre of vital interests (family, economic ties), or habitual abode can each make you resident even below 183 days.
You can be tax-resident in more than one country at once; tax treaties contain 'tie-breaker' rules to decide which one prevails. This is general information, not personal tax advice — your situation depends on treaties and local law.
Reviewed July 2026. General information, not legal, tax or immigration advice — always verify current official requirements.
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