Visa days and tax days.
The day lines for life between countries. Pick a rule to see how it counts, with the law one tap away.
Visa days
Europe
Schengen 90/180 Up to 90 days in any 180-day period. Visa days 
United Kingdom 6 months As a standard visitor you can usually stay in the UK for up to 6 months. Visa days 
Georgia 1 year Citizens of the countries on the Government list can enter and stay in Georgia without a visa for one full year. Visa days 
Japan 90 days Americas
US 90 days (ESTA) Under the Visa Waiver Program you are admitted for a stay of up to 90 days without a visa. Visa days 
Canada 6 months A visitor's authorized stay is six months, or another period fixed by an officer. Visa days 
Mexico 180 days The electronic FMM is valid for a maximum of 180 calendar days and can be used for a single entry. Visa days Tax days
Americas
FEIE 330 days 330 full days in a foreign country or countries, within any 12 months in a row that include part of the tax year in question. Tax days US 183 weighted days You are a US tax resident for a calendar year if you were in the US at least 31 days that year and 183 weighted days over the 3-year period that includes it. Tax days Canada 183 days If you have not established sufficient residential ties but sojourn in Canada for a total of 183 days or more in a calendar year, you are deemed resident in Canada for the entire year. Tax days Mexico tax home Individuals who have established their home (casa habitación) in Mexico are Mexican tax residents. Tax days 
Colombia 183 days You are a Colombian tax resident if you stay in the country, continuously or not, for more than 183 calendar days in any period of 365 consecutive calendar days. Tax days 
Brazil 184 days On a temporary visa you become a Brazilian tax resident on the day you complete 184 days in Brazil, consecutive or not, within a period of up to twelve months. Tax days Europe
Italy 183 Being present in Italy for most of the tax year, counting parts of a day, makes you tax resident. Tax days 
Spain 183 More than 183 days in Spain in a calendar year makes you tax resident. Tax days United Kingdom 183 At least 183 days in the UK in a tax year makes you UK resident. Tax days 
Germany 6 months A stay in Germany of more than six months in a row counts as your habitual abode, from its first day. Tax days 
France 6 months As a general rule, more than six months in France in a year makes it your main place of stay. Tax days 
Portugal 183 More than 183 days in Portugal, in a row or not, in any 12-month period that starts or ends in the tax year. Tax days 
Greece 183 More than 183 days in Greece, added up, in any twelve-month period. Tax days 
Cyprus 183 and 60 More than 183 days in Cyprus in total, across one or more stays, in a tax year. Tax days 
Ireland 183 / 280 183 days or more in a tax year, or 280 days or more over the current tax year and the one before it together. Tax days 
Switzerland 30 / 90 A stay of at least 30 days with gainful activity, or at least 90 days without, makes you tax-resident in Switzerland by stay. Tax days Georgia 183 days 183 or more days in Georgia in any unbroken 12-calendar-month period that ends in the tax year make you a Georgian resident for that whole tax year. Tax days Asia-Pacific
Thailand 180 days Staying in Thailand for 180 days or more in a tax year makes you a Thai tax resident. Tax days 
Australia 183 days More than half the income year in Australia, in one stay or several, makes you an Australian resident under the 183-day test. Tax days 
Indonesia 183 days Being in Indonesia more than 183 days within a 12-month period makes you a domestic tax subject. Tax days 
Singapore 183 days A foreigner who stayed or worked in Singapore for at least 183 days in the previous calendar year is a tax resident for the year of assessment. Tax days 
New Zealand 183 days More than 183 days in any 12-month period makes you a New Zealand tax resident, unless you are a non-resident visitor. Tax days 
UAE 183 days Residence & citizenship
Europe
UK settlement (ILR) You must not have been outside the UK for more than 180 days in any 12-month period. Residence & citizenship British citizenship You must not have been outside the UK for more than 450 days in the 5-year qualifying period or more than 90 days in the last 12 months. Residence & citizenship Irish citizenship You need one year of continuous residence immediately before applying, plus four years in the preceding eight years. Up to 70 days outside Ireland may be allowed in the continuous year. Residence & citizenship EU long-term residence Long-term resident status requires 5 years of legal and continuous residence. Each absence must be shorter than 6 consecutive months, and absences must total no more than 10 months over the 5 years. Residence & citizenship Americas
US citizenship The usual naturalization route needs 30 months, or 913 days, of physical presence in the US during the 5 years before filing, plus continuous residence. Residence & citizenship Canadian citizenship You must have been physically present in Canada for at least 1,095 days in the 5 years before applying. Residence & citizenship Canada PR residency A permanent resident meets the residency obligation by being physically present in Canada for at least 730 days within each 5-year period. Residence & citizenship Asia-Pacific
Australian citizenship During the 4 years immediately before applying, you must not have been outside Australia for more than 12 months in total, including no more than 90 days in the last 12 months. Residence & citizenship New Zealand citizenship You must be present in New Zealand for at least 1,350 days across the 5 years and at least 240 days in each 12-month period. Residence & citizenship Checked against Schengen Borders Code, Art. 6 · 26 U.S.C. § 911 · TUIR, art. 2 · Ley 35/2006, art. 9 · Finance Act 2013, Sch. 45 · Fiscal Code (AO), § 9 · CIRS, Art. 16 · DBG · Revenue Code, Section 41 · Cabinet Decision 85 of 2022 · Income Tax Law (UU PPh), Article 2 · 26 U.S.C. § 7701(b) · 8 U.S.C. § 1187 · Immigration and Refugee Protection Regulations, s. 183 · Código Fiscal de la Federación, art. 9 · Estatuto Tributario, art. 10 · Regulamento do Imposto sobre a Renda (Decreto 9.580/2018) · Government Ordinance No 255 · Law on the Legal Status of Aliens and Stateless Persons · Tax Code of Georgia, Article 34 · Immigration Rules, Appendix Continuous Residence · British Nationality Act 1981, Sch. 1 · Citizenship Act, s. 5 · Immigration and Refugee Protection Act, s. 28 · Irish Nationality and Citizenship Act 1956, ss. 15 and 15C · Citizenship Act 1977, s. 8 · Directive 2003/109/EC, Art. 4 on 25 Oct 2026 Updated 26 Oct 2026
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