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DIGITAL NOMADS · TAX RESIDENCY

Tax Residency Day Tracker

Log your trips once and see your days in each country, counted the way each tax authority counts them. The tracker applies the US substantial presence test, the UK statutory residence test, Canada's 183-day rule and the UAE 183/90-day test, and lets you add a day-count rule for any other country.

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Why “183 days” is not one rule

The 183-day figure is everywhere, but each country decides which days count, over which period, and what else matters. Counting the same trips two ways can give different answers: a trip to London from Monday to the following Sunday is 7 days counted the IRS way but 6 midnights for HMRC. That is why the tracker keeps both counts for every country.

United States

Substantial presence test for the calendar year: at least 31 days this year and 183 weighted days (all of this year, ⅓ of last year, ⅙ of the year before). Any part of a day counts, except excluded days such as short transit, exempt-individual days and medical-condition days.

United Kingdom

Statutory residence test for the tax year 6 April – 5 April. A day counts when you are in the UK at midnight. Fewer than 16 or 46 days makes you non-resident automatically; 183 or more makes you resident; in between, your UK ties decide. Frequent day visits can be added back by the deeming rule.

Canada

Someone without residential ties who sojourns in Canada for 183 days or more in a calendar year is deemed resident for the whole year. The CRA counts any part of a day. People with significant ties may be factual residents regardless of days.

United Arab Emirates

Resident with 183 days in any 12 consecutive months, or 90 days for UAE/GCC nationals and UAE residence-permit holders who also have a permanent home or job or business in the UAE. Parts of a day count. This is the basis for a UAE Tax Residency Certificate.

Being non-resident somewhere does not make you tax-free: you may still be resident in your home country, and income earned in a country can be taxed there regardless of residence. Compare take-home pay with the country tax calculators.

TAX RESIDENCY · FREQUENTLY ASKED QUESTIONS

Residency day counting — FAQ

Is the 183-day rule the same in every country?
No. The number 183 appears in many laws, but countries measure it differently. The US substantial presence test weights days across three years and also needs 31 days in the current year. The UK counts only days you are in the UK at midnight, inside a tax year that runs from 6 April to 5 April, and can make you resident with far fewer days if you have enough UK ties. Canada counts any part of a day within a calendar year. The UAE looks at any 12 consecutive months.
Does the day I arrive or leave count?
It depends on the country. The IRS, CRA and the UAE count any day on which you are physically present for any part of the day, so both travel days count. The UK counts a day only if you are in the UK at the end of the day (midnight), so the departure day usually does not count. The tracker applies the right convention for each rule.
How does the US substantial presence test work?
You are a US tax resident for the calendar year if you were in the US on at least 31 days that year and on 183 days during the three-year period, counting all days in the current year, one third of the days in the previous year and one sixth of the days in the year before that. Some days are excluded, for example days in transit for under 24 hours between two foreign places and days as an exempt individual such as an F or J visa student. Meeting the test with fewer than 183 days in the current year may still allow the closer connection exception, claimed on Form 8840.
How many days can I spend in the UK without becoming UK resident?
Under the statutory residence test you are automatically non-resident with fewer than 16 midnights in the UK if you were UK resident in any of the previous three tax years, or fewer than 46 midnights if you were not. From 183 midnights you are automatically resident. Between those limits it depends on how many UK ties you have: family, accommodation, work, 90-day and, for people who were resident before, country. The more ties, the fewer days you can spend in the UK.
What is the UAE 183-day and 90-day rule?
Under Cabinet Decision No. 85 of 2022 a person is UAE tax resident with 183 days of physical presence in any 12 consecutive months. A UAE or GCC national, or a holder of a valid UAE residence permit, qualifies with 90 days if they also have a permanent place of residence or an employment or business in the UAE. All days or parts of a day count, and the days do not need to be consecutive.
Can I be tax resident in two countries at once?
Yes. Each country applies its own law, so you can meet two tests in the same year, or none. Tax treaties contain tie-breaker rules (usually permanent home, centre of vital interests, habitual abode, then nationality) that decide where you are resident for treaty purposes. A day count cannot resolve that on its own; speak to a cross-border tax adviser.
Where are my trips stored?
Only in your own browser (local storage). Nothing is sent to our servers. Use Export CSV to keep a copy, for example for a residency certificate application or your adviser, and Import CSV to restore it on another device.

This tracker counts days and applies published day-count tests. It is not tax or legal advice and does not decide your residence: homes, work, family, visa status, excluded days and treaty tie-breakers can change the result. Confirm your position with a qualified adviser. See our full disclaimer.

Primary sources

Links checked Sep 24, 2026

  1. IRSSubstantial presence test31-day and 183-day weighted test; any part of a day counts; excluded days
  2. IRSCloser connection exception to the substantial presence testFewer than 183 days, foreign tax home, Form 8840
  3. IRSAbout Form 8840, Closer Connection Exception Statement for Aliens
  4. IRSAbout Form 8843, Statement for Exempt Individuals
  5. GOV.UKTax on foreign income: UK residence and taxAutomatic UK and overseas tests
  6. HMRCRDR3: Statutory Residence Test (SRT) notesSufficient ties test, Tables A and B
  7. Finance Act 2013, Sch. 45 para 22 (legislation.gov.uk)Days spent in the UK: present at the end of the dayMidnight rule, transit and exceptional-circumstances exceptions
  8. Finance Act 2013, Sch. 45 para 23 (legislation.gov.uk)The deeming ruleQualifying days beyond 30 count for prior residents with 3+ ties
  9. CRAIncome Tax Folio S5-F1-C1, Determining an Individual's Residence Status183-day sojourning rule; any part of a day counts
  10. CRADeemed residents of Canada
  11. UAE Federal Tax AuthorityCabinet Decision No. 85 of 2022 on Determination of Tax Residency (unofficial translation)183 days, or 90 days with conditions, in 12 consecutive months
  12. UAE Ministry of FinanceMinisterial Decision No. 27 of 2023 on tax residencyAll days or parts of a day count; days need not be consecutive

Rules change. Where our summary and the authority differ, the authority wins. See how every figure is sourced on the sources & methodology page.