183-day counter: days spent in a country
Count your days of presence in one country per calendar year, per tax year, or over any 12-month period, with the counting method you choose. It counts days only: whether you are tax resident depends on each country's law and on tax treaties.
Last updated · Sources checked on
Read this first
This is not tax advice. There is no single worldwide "183-day rule". Countries count days differently (arrival and departure days, midnights, tax year), and many also look at your home, family or work. Tax treaties have their own rules and tie-breakers. Read our 183-day rule guide, and check with the tax authority concerned or a tax adviser.
Your time in the country
One line per period: the day you arrived and the day you left. For a stay still in progress, use the expected departure date (or today).
No trip yet. Add your first stay, or try the official example to see how it works.
Your count
Add a period and your count appears here, live.
How this counter counts
- A 12-month period runs from a date to the day before the same date one year later, for example 1 August 2025 to 31 July 2026 (365 or 366 days).
- Year: the calendar year, or a tax year that starts on the date you choose (a tax year "2026" starting on 6 April runs from 6 April 2026 to 5 April 2027).
- Highest 12-month count: we look at every 12-month period that starts or ends within that year and keep the highest count. This mirrors the wording of Article 15(2)(a) of the OECD Model Tax Convention ("any twelve month period commencing or ending in the fiscal year concerned"); actual treaties may be worded differently.
- Periods that overlap are counted once. With "days at midnight", leaving and coming back on the same day keeps that night.
Official rule
In tax treaties that follow the OECD Model, Article 15(2)(a) refers to a presence of "a period or periods not exceeding in the aggregate 183 days in any twelve month period commencing or ending in the fiscal year concerned". The OECD Commentary (para. 5) counts part of a day, the day of arrival and the day of departure as days of presence.
(source: OECD Model Tax Convention 2017)Some rules say "more than 183 days", others "183 days or more": with exactly 183 days, the answer depends on the exact wording of the rule that applies to you. That is why the counter shows the number and how it compares, without concluding.
Official sources
- OECD Model Tax Convention on Income and on Capital, Condensed Version 2017 (PDF)
- OECD: The 2025 Update to the OECD Model Tax Convention (PDF)
- GOV.UK (HMRC): RFIG20710, meaning of a day spent in the UK
- GOV.UK: Income Tax
Sources checked on 1 November 2026.