French tax residency: is there a 183-day rule?
French law never fixes a day threshold: any one of three tests can make you resident, and the day count is only the fallback.
US state residency and the 183-day rule
Some US states can tax you as a resident on a day count — and put the burden of proving your days on you.
Germany tax residency: it's not just 183 days
In Germany, a home you keep and use can make you a tax resident before you ever count to 183 days.
Ireland tax residency: the 183- and 280-day rules
Ireland counts your days across two tax years at once — how the 183- and 280-day tests, ordinary residence and domicile actually work.
Portugal tax residency: the 183-day rule
Two tests decide it — more than 183 days over a rolling year, or a home you keep in Portugal — and residency can begin on your very first day.
Spain's 183-day tax residency rule, explained
More than 183 days in a calendar year makes you a Spanish tax resident — and sporadic absences abroad still count.
Cyprus's 60-day tax residency rule, explained
A second path to Cyprus tax residency needs as few as 60 days a year — if you meet four strict conditions and can prove every one.
Dual tax residency and the treaty tie-breaker
Two countries can each call you a tax resident for the same year. A treaty's tie-breaker tests, applied in order, decide which one wins.
The US Substantial Presence Test, explained
America doesn't use a simple 183-day count — it weights three years of days into one formula. Here is how the test actually decides your US tax residency.
The UK Statutory Residence Test, explained
Britain replaced the old 183-day guesswork with a precise, multi-part day count — here is how the SRT actually decides your tax residence.
The "183-day rule" is not one rule
183 days is a useful rule of thumb and a dangerous thing to rely on. What tax residency actually turns on — and why the day count is only the beginning.