Tax residency calculator: the 183-day rule

In 13 of the 15 countries in this calculator, you become a tax resident after 183 days. They count them differently: some need exactly 183 days, others 184. Some count the calendar year, others any 12 consecutive months. The calculator applies each country’s rule to your trips and shows where you crossed the threshold.

The calculation runs in your browser: your travel dates are not sent anywhere.

Your trips

Tax year

Trip 1
Country
Entry
Exit

For 12-month windows, add last year’s trips too. “Another country” does not count towards any result: the calculator only checks those trips against the others for date clashes.

Pick a country and both dates — the result for each country will appear here.

How the calculator counts

For each country the calculator uses its own law: the threshold, the counting window and the rule for entry and exit days.
When the window is 12 months, the calculator checks every window the law ties to the selected year. It then takes the window with the most days.
The “any 12 consecutive months” window (UAE, Russia) is not tied to a year by law. The calculator takes every window that overlaps the selected year.
Trips to the same country add up, and a shared day counts once.
The calculator does not consider the purpose of trips, citizenship, housing or family. Where the law counts treatment or study abroad, the country note says so.
Rules as they stand on 2 October 2026. For past years the law may have differed. New rules since 1 January 2026: Kazakhstan, Cyprus.

Rules of 15 countries and the laws

Checked against the official law texts on 2 October 2026. The links lead to the laws themselves.

Country	Threshold	Counting window	Entry and exit days	Other grounds	Law
Armenia	at least 183 days	Calendar year	Both days count	Centre of vital interests in Armenia (home, family, main job); Armenian public service abroad	Tax Code of Armenia, Art. 25
Belarus	more than 183 days	Calendar year	The entry day does not count, the exit day does	If you are resident in two countries without a tax treaty, or in none, Belarusian citizenship or a residence permit decides	Tax Code of Belarus, Art. 17
Cyprus	more than 183 days	Calendar year	Entry day counts as in Cyprus, exit day as outside. Entry and exit on the same day — in Cyprus; departure and return on the same day — outside	The 60-day rule: you work, run a business or hold an office in a Cypriot company and own or rent a home in Cyprus. You spent no more than 183 days in any other country. Since 1 January 2026 the condition “not tax resident elsewhere” no longer applies.	Cyprus Law 244(I)/2025, Art. 2 Cyprus Tax Department: tax residency
Georgia	at least 183 days	Any 12 consecutive months ending in the tax year	Both days count	Georgian public service abroad; residency granted by the Minister of Finance to high-net-worth individuals and certain foreigners	Tax Code of Georgia, Art. 34
Kazakhstan	at least 183 days	Any 12 consecutive months ending in the tax year	Both days count	Centre of vital interests: citizenship or a residence permit, family and available housing in Kazakhstan — all three at onceThe 90-day threshold applies to investment residents of the Astana International Financial Centre (AIFC).	Tax Code of Kazakhstan, Art. 222
Kyrgyzstan	at least 183 days	Any 12 consecutive months ending in the tax year	Not defined by law; the calculator counts both days	Kyrgyz public service abroad	Tax Code of Kyrgyzstan, Art. 24
Montenegro	more than 183 days	Calendar year	Not defined by law; the calculator counts both days	Residence or centre of business and vital interests in Montenegro	Montenegrin Law on Personal Income Tax, Art. 3
Portugal	more than 183 days	Any 12 months starting or ending in the tax year	A day with an overnight stay counts	A home held with the intention of living in it permanently; crews of Portuguese ships and aircraft; Portuguese public service abroad	Portuguese Personal Income Tax Code (CIRS), Art. 16
Russia	at least 183 days	Any 12 consecutive months	Not defined by law; the calculator counts both days	Military personnel serving abroad and civil servants posted abroad are residents regardless of days	Tax Code of Russia, Art. 207(2)
Serbia	at least 183 days	Any 12 months starting or ending in the tax year	Both days count	Residence or centre of business and vital interests in Serbia	Serbian Law on Personal Income Tax, Art. 7
Spain	more than 183 days	Calendar year	Not defined by law; the calculator counts both days	Centre of economic interests in Spain; presumed residency if a spouse and minor children live in Spain	Spanish Law 35/2006 on Personal Income Tax, Art. 9
Thailand	at least 180 days	Calendar year	Not defined by law; the calculator counts both days	None	Revenue Code of Thailand, Section 41 (Thai) Revenue Code, English translation by the Revenue Department
Turkey	more than 6 months of continuous staycalculator: more than 183 days	Calendar year	Not defined by law; the calculator counts both days	Domicile (ikametgah) in Turkey; Turkish public service abroad	Turkish Income Tax Law No. 193, Arts. 4–5
UAE	at least 183 days	Any 12 consecutive months	Both days count	Usual or principal place of residence and centre of financial and personal interests in the UAEThe 90-day threshold is for UAE and GCC nationals and UAE residence-permit holders. The condition: you have a permanent home, a job or a business in the country.	UAE Cabinet Decision No. 85 of 2022, Art. 4 (Federal Tax Authority translation) UAE Ministerial Decision No. 27 of 2023, Art. 3
Uzbekistan	more than 183 days	Any 12 months starting or ending in the tax year	Not defined by law; the calculator counts both days	You spent more days in Uzbekistan than in any other country; with dual residency, the centre of vital interests decides	Tax Code of Uzbekistan, Art. 30

Armeniaat least 183 days

Counting window: Calendar year
Entry and exit days: Both days count
Other grounds: Centre of vital interests in Armenia (home, family, main job); Armenian public service abroad
Law: Tax Code of Armenia, Art. 25

Belarusmore than 183 days

Counting window: Calendar year
Entry and exit days: The entry day does not count, the exit day does
Other grounds: If you are resident in two countries without a tax treaty, or in none, Belarusian citizenship or a residence permit decides
Law: Tax Code of Belarus, Art. 17

Cyprusmore than 183 days

Counting window: Calendar year
Entry and exit days: Entry day counts as in Cyprus, exit day as outside. Entry and exit on the same day — in Cyprus; departure and return on the same day — outside
Other grounds: The 60-day rule: you work, run a business or hold an office in a Cypriot company and own or rent a home in Cyprus. You spent no more than 183 days in any other country. Since 1 January 2026 the condition “not tax resident elsewhere” no longer applies.
Law: Cyprus Law 244(I)/2025, Art. 2
Cyprus Tax Department: tax residency

Georgiaat least 183 days

Counting window: Any 12 consecutive months ending in the tax year
Entry and exit days: Both days count
Other grounds: Georgian public service abroad; residency granted by the Minister of Finance to high-net-worth individuals and certain foreigners
Law: Tax Code of Georgia, Art. 34

Kazakhstanat least 183 days

Counting window: Any 12 consecutive months ending in the tax year
Entry and exit days: Both days count
Other grounds: Centre of vital interests: citizenship or a residence permit, family and available housing in Kazakhstan — all three at onceThe 90-day threshold applies to investment residents of the Astana International Financial Centre (AIFC).
Law: Tax Code of Kazakhstan, Art. 222

Kyrgyzstanat least 183 days

Counting window: Any 12 consecutive months ending in the tax year
Entry and exit days: Not defined by law; the calculator counts both days
Other grounds: Kyrgyz public service abroad
Law: Tax Code of Kyrgyzstan, Art. 24

Montenegromore than 183 days

Counting window: Calendar year
Entry and exit days: Not defined by law; the calculator counts both days
Other grounds: Residence or centre of business and vital interests in Montenegro
Law: Montenegrin Law on Personal Income Tax, Art. 3

Portugalmore than 183 days

Counting window: Any 12 months starting or ending in the tax year
Entry and exit days: A day with an overnight stay counts
Other grounds: A home held with the intention of living in it permanently; crews of Portuguese ships and aircraft; Portuguese public service abroad
Law: Portuguese Personal Income Tax Code (CIRS), Art. 16

Russiaat least 183 days

Counting window: Any 12 consecutive months
Entry and exit days: Not defined by law; the calculator counts both days
Other grounds: Military personnel serving abroad and civil servants posted abroad are residents regardless of days
Law: Tax Code of Russia, Art. 207(2)

Serbiaat least 183 days

Counting window: Any 12 months starting or ending in the tax year
Entry and exit days: Both days count
Other grounds: Residence or centre of business and vital interests in Serbia
Law: Serbian Law on Personal Income Tax, Art. 7

Spainmore than 183 days

Counting window: Calendar year
Entry and exit days: Not defined by law; the calculator counts both days
Other grounds: Centre of economic interests in Spain; presumed residency if a spouse and minor children live in Spain
Law: Spanish Law 35/2006 on Personal Income Tax, Art. 9

Thailandat least 180 days

Counting window: Calendar year
Entry and exit days: Not defined by law; the calculator counts both days
Other grounds: None
Law: Revenue Code of Thailand, Section 41 (Thai)
Revenue Code, English translation by the Revenue Department

Turkeymore than 6 months of continuous stay

Threshold: more than 6 months of continuous staycalculator: more than 183 days
Counting window: Calendar year
Entry and exit days: Not defined by law; the calculator counts both days
Other grounds: Domicile (ikametgah) in Turkey; Turkish public service abroad
Law: Turkish Income Tax Law No. 193, Arts. 4–5

UAEat least 183 days

Counting window: Any 12 consecutive months
Entry and exit days: Both days count
Other grounds: Usual or principal place of residence and centre of financial and personal interests in the UAEThe 90-day threshold is for UAE and GCC nationals and UAE residence-permit holders. The condition: you have a permanent home, a job or a business in the country.
Law: UAE Cabinet Decision No. 85 of 2022, Art. 4 (Federal Tax Authority translation)
UAE Ministerial Decision No. 27 of 2023, Art. 3

Uzbekistanmore than 183 days

Counting window: Any 12 months starting or ending in the tax year
Entry and exit days: Not defined by law; the calculator counts both days
Other grounds: You spent more days in Uzbekistan than in any other country; with dual residency, the centre of vital interests decides
Law: Tax Code of Uzbekistan, Art. 30

Where the law reads two ways

Georgia. The law excludes time spent in Georgia “for treatment or leisure” (para. 4(d)). Read literally, a holiday in Georgia does not count towards the 183 days.
Thailand. The Code requires 180 days or more, while the Revenue Department’s English overview says “more than 180”. Exactly 180 days is a borderline case.
Turkey. The law sets the threshold in months: more than 6 months of continuous stay in a calendar year. The calculator treats it as more than 183 days. Right at the line, the answer depends on which months they are.
UAE. The law does not say which 12 consecutive months are “relevant”. The calculator takes every 12-month span that overlaps the selected year.

Tax residency services

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The tax residency certificate: through 183 days of presence, or on HNWI status without living there.

from $750

1–4 months

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Upon consultation

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Armenian tax resident status on the 183-day test or the “centre of vital interests” test — with access to double taxation treaties and reduced turnover tax rates (10% for services on the general regime, 1% with high-tech company status in the register).

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The whole move: the company, tax status, accounts, residence and family — as one project.

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The expert quotes the exact figure for your case — before you pay.

Let’s go through your residency case

An expert will look at your dates, the other grounds for residency and the double tax treaties between the countries.