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Tax residency calculator (183-day rule & US presence test)

Enter how many days you were present over the last three years to estimate your tax residency under the general 183-day rule and the US Substantial Presence Test. Residency decides which country can tax your worldwide income, so it is one of the most important numbers to get right when you move.

Last updated June 10, 2026

The US test counts all days this year, one-third of last year's days, and one-sixth of the days two years ago. Treaties, exempt days, and the closer-connection exception can change the outcome. This is an estimate, not tax advice.

This content is for general informational purposes only and does not constitute legal or immigration advice. Rules change, always verify on the official government site before applying.

Official source: www.irs.gov

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How the calculation works

Tax residency determines where you owe tax on your worldwide income, and it is decided by physical presence far more than by your visa type or nationality. This tool applies the two tests that matter most to globally mobile people. The first is the international 183-day rule used by the majority of countries; the second is the United States' more elaborate Substantial Presence Test. Because the US counts part of your days from previous years, you can become a US tax resident even in a year when you spent fewer than 183 days there, which surprises many people.

The 183-day rule

Most countries treat you as resident if you are present for 183 days or more in their tax year. It sounds simple, but the details differ: some countries count any day on which you are present at midnight, others count any part-day, and the tax year may not align with the calendar year. Several countries also add secondary tests based on where your home, family or economic interests are. This tool uses the 183-day threshold as a clear baseline, but you should check the precise definition in each country you spend significant time in.

The US Substantial Presence Test

The US formula weights three years. It counts every qualifying day this year, one-third of last year's days and one-sixth of the days from two years ago. If that weighted total is 183 or more and you were present at least 31 days this year, you generally meet the test. The weighting means consistent visits of around four months a year can tip you into US residency over time. The calculator shows your weighted total so you can see how close you are and plan future trips accordingly.

How to manage your residency position

If the result puts you near or over a threshold, there are legitimate ways to plan. Track your days precisely with a calendar or app, because tax authorities expect evidence such as boarding passes and entry stamps. Learn whether your country counts arrival and departure days. If you genuinely live elsewhere, the US closer-connection exception or a tax-treaty tie-breaker may keep you non-resident, but both require filing the right forms on time. Beware of dual residency, where two countries each claim you - a tax treaty usually decides the winner, but only if you invoke it correctly.

This estimate is a starting point, not a ruling. Exempt-individual rules, treaty provisions and country-specific tests can all change the outcome, and getting residency wrong can lead to double taxation or penalties. Use the figures here to understand your exposure, then confirm your status with a qualified cross-border tax adviser before making decisions.

Frequently asked questions

What is the 183-day rule?+

Many countries treat you as a tax resident if you are physically present for 183 days or more during a tax year. The exact threshold, the way a partial day is counted and the tax-year start date all vary by country, so the 183-day figure is a common rule of thumb rather than a universal law.

What is the US Substantial Presence Test?+

It is the IRS formula for residency. You add all your days of presence this year, one-third of last year's days and one-sixth of the days from two years ago. If the total reaches 183 and you were present at least 31 days this year, you are generally treated as a US tax resident.

Do all my days count under the US test?+

Not always. Certain 'exempt individuals' such as some students, teachers and diplomats do not count their days, and days you are in the US for less than 24 hours in transit are excluded. These exceptions can change the result, so read the IRS guidance carefully.

What is the closer-connection exception?+

Even if you meet the Substantial Presence Test, you may avoid US residency for the year if you were present fewer than 183 days this year, maintained a tax home in another country and had a closer connection to it. A tax treaty tie-breaker can also reassign your residency.

Is this tax advice?+

No. Treaties, exempt days and country-specific exceptions can all change your status, and dual residency is common. Treat this as a planning estimate and confirm your position with a qualified cross-border tax professional.

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