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    <title>DEV Community: Countly - Country Days Tracker</title>
    <description>The latest articles on DEV Community by Countly - Country Days Tracker (@countlytracker).</description>
    <link>https://dev.to/countlytracker</link>
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      <title>DEV Community: Countly - Country Days Tracker</title>
      <link>https://dev.to/countlytracker</link>
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    <item>
      <title>US visitor visa: which date controls your stay?</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Wed, 19 Aug 2026 08:52:19 +0000</pubDate>
      <link>https://dev.to/countlytracker/us-visitor-visa-which-date-controls-your-stay-28bi</link>
      <guid>https://dev.to/countlytracker/us-visitor-visa-which-date-controls-your-stay-28bi</guid>
      <description>&lt;h2&gt;
  
  
  The short answer
&lt;/h2&gt;

&lt;p&gt;For a visitor admitted to the United States in B-1, B-2 or combined B-1/B-2 status, the important end date is the &lt;strong&gt;Admit Until Date on the I-94 admission record&lt;/strong&gt;. It is not necessarily the expiration date printed on the visa. U.S. Customs and Border Protection sets the authorized period of admission when you enter, and that period can differ from one visit to the next. Check the electronic record after every arrival rather than carrying a date forward from an earlier trip.&lt;/p&gt;

&lt;p&gt;==A visa can still be valid for travel while the permission granted for one particular stay is running out.==&lt;/p&gt;

&lt;h2&gt;
  
  
  Two documents, two different jobs
&lt;/h2&gt;

&lt;p&gt;A visitor visa lets its holder travel to a U.S. port of entry and request admission for the purpose shown by the visa class. Admission is a separate decision. The record of that decision is Form I-94.&lt;/p&gt;

&lt;p&gt;CBP's official &lt;a href="https://www.cbp.gov/sites/default/files/documents/502386%20-%20I-94%20Fact%20Sheet_OFO.pdf" rel="noopener noreferrer"&gt;I-94 expiration fact sheet&lt;/a&gt; distinguishes the dates on the electronic record. The form's own expiration date is only an administrative date for the form. The &lt;strong&gt;Most Recent Date of Entry&lt;/strong&gt; records when the traveller arrived. The &lt;strong&gt;Admit Until Date&lt;/strong&gt; is when that traveller's immigration status expires in the United States.&lt;/p&gt;

&lt;p&gt;That is why a visa with years left on it does not grant a stay lasting years. It may support another request for admission during its validity, but each arrival produces its own admission decision and its own record. Conversely, a visa may expire while someone is already inside the country without changing an unexpired I-94 date for that admission. The two documents answer different questions.&lt;/p&gt;

&lt;h2&gt;
  
  
  Check the electronic I-94 after every arrival
&lt;/h2&gt;

&lt;p&gt;Air, sea and land admission records are generally electronic. CBP says visitors can retrieve the latest record from the &lt;a href="https://www.cbp.gov/travel/international-visitors/i-94" rel="noopener noreferrer"&gt;official I-94 website&lt;/a&gt;, where the "Get Most Recent I-94" function produces a printable copy.&lt;/p&gt;

&lt;p&gt;Check four fields against the passport and the admission you expected:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;name and passport details&lt;/li&gt;
&lt;li&gt;Most Recent Date of Entry&lt;/li&gt;
&lt;li&gt;Class of Admission, such as B-1, B-2 or B-1/B-2&lt;/li&gt;
&lt;li&gt;Admit Until Date&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;Save the result while the trip is current. If a record cannot be found or appears wrong, do not infer the correct date from the visa sticker. CBP publishes separate instructions for retrieval problems and corrections; resolve the discrepancy with the responsible authority.&lt;/p&gt;

&lt;p&gt;CBP's &lt;a href="https://www.help.cbp.gov/s/article/Article-1357?language=en_US" rel="noopener noreferrer"&gt;Traveler Compliance Check guidance&lt;/a&gt; also explains that its countdown is based primarily on the authorized period designated by the officer on arrival. It cautions that the online indicator is an aid rather than a legally binding determination and may not reflect a later extension or status change by USCIS. Keep any later USCIS notice with the arrival record instead of expecting every system to update at once.&lt;/p&gt;

&lt;h2&gt;
  
  
  A side trip does not create a private reset rule
&lt;/h2&gt;

&lt;p&gt;A quick trip to Canada or Mexico should not be treated as an automatic way to obtain a fresh period. In its guidance for people travelling on a B-1 or B-2 visa, CBP says a visitor may return from a trip of up to 30 days only within the timeframe indicated on the I-94 received at the original entry. Its &lt;a href="https://www.help.cbp.gov/s/article/Article-1422?language=en_US" rel="noopener noreferrer"&gt;B-1/B-2 Canada and Mexico guidance&lt;/a&gt; uses a six-month admission as an example and tells the traveller to depart by that existing end date unless an extension was requested.&lt;/p&gt;

&lt;p&gt;The practical point is narrower than any itinerary hack: read the record you actually received. A border crossing is not a promise of a new date, and admission decisions belong to CBP.&lt;/p&gt;

&lt;h2&gt;
  
  
  ESTA has a separate 90-day limit
&lt;/h2&gt;

&lt;p&gt;Visa Waiver Program travel is a different route. CBP's &lt;a href="https://www.help.cbp.gov/s/article/Article-1883?language=en_US" rel="noopener noreferrer"&gt;official ESTA guidance&lt;/a&gt; says an ESTA authorization is generally valid for multiple trips for two years, or until the passport expires, but the Visa Waiver Program permits a stay of &lt;strong&gt;90 days or less&lt;/strong&gt;. ESTA validity is therefore another example of travel-document validity not equalling the length of one admission.&lt;/p&gt;

&lt;p&gt;Do not transfer rules between ESTA and B-1/B-2 travel. A traveller should identify the class under which CBP admitted them and follow the corresponding record and conditions.&lt;/p&gt;

&lt;h2&gt;
  
  
  An extension is a request, not extra time assumed
&lt;/h2&gt;

&lt;p&gt;If plans genuinely change, USCIS has a formal &lt;a href="https://www.uscis.gov/visit-the-united-states/extend-your-stay" rel="noopener noreferrer"&gt;Extend Your Stay process&lt;/a&gt;. Its guidance says a nonimmigrant generally must file before the authorized stay expires and meet the eligibility conditions. Approval is not automatic. Visa Waiver Program visitors are generally not eligible for this ordinary extension route.&lt;/p&gt;

&lt;p&gt;Do not wait for the visa's expiration date, a flight-booking reminder or a remembered six-month anniversary. The operative input is the current admission record, together with any later USCIS decision.&lt;/p&gt;

&lt;h2&gt;
  
  
  Keep the dates as one continuous record
&lt;/h2&gt;

&lt;p&gt;For each U.S. visit, retain the arrival date, class of admission, Admit Until Date and actual departure date. Then keep the same fields for the next visit. A clean sequence makes it easier to answer future visa forms and to spot a missing or inconsistent movement while evidence is still available. If the official history is incomplete, use a careful process to &lt;a href="https://countlyapp.com/journal/reconstruct-travel-history-records" rel="noopener noreferrer"&gt;reconstruct your travel history&lt;/a&gt; rather than filling the gap from memory.&lt;/p&gt;

&lt;p&gt;This is also where &lt;a href="https://countlyapp.com/" rel="noopener noreferrer"&gt;Countly&lt;/a&gt; fits quietly: it keeps an automatic, private record of days in each country and border crossings on your phone. It does not replace the I-94 or an official decision. It gives you a contemporaneous timeline to compare with those records before a small date mismatch becomes a larger problem.&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Sources checked 19 August 2026:&lt;/strong&gt; U.S. Customs and Border Protection guidance on I-94 expiration dates, electronic I-94 records, traveller compliance, B-1/B-2 travel to Canada or Mexico, and ESTA; U.S. Citizenship and Immigration Services guidance on extending a stay. All official sources are linked above.&lt;/p&gt;




&lt;p&gt;&lt;strong&gt;Important:&lt;/strong&gt; This article is provided for general informational and educational purposes only. It is not legal, tax, accounting, immigration, financial, investment, or other professional advice. Laws, rules, and individual circumstances may change. Verify the current requirements with the relevant official authority and consult a qualified professional before making decisions. Reading this article does not create a professional-client relationship.&lt;/p&gt;

</description>
      <category>usvisitorvisa</category>
      <category>i94</category>
      <category>b1b2</category>
      <category>esta</category>
    </item>
    <item>
      <title>French tax residency: is there a 183-day rule?</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Wed, 29 Jul 2026 08:38:40 +0000</pubDate>
      <link>https://dev.to/countlytracker/french-tax-residency-is-there-a-183-day-rule-2li2</link>
      <guid>https://dev.to/countlytracker/french-tax-residency-is-there-a-183-day-rule-2li2</guid>
      <description>&lt;p&gt;France can decide that you are a tax resident without ever counting to 183.&lt;/p&gt;

&lt;h2&gt;
  
  
  The short answer
&lt;/h2&gt;

&lt;p&gt;There is no 183-day rule in French domestic law. Tax residence is set by article 4 B of the &lt;em&gt;Code général des impôts&lt;/em&gt;, and the tax administration puts the test in three parts: your household — your &lt;em&gt;foyer&lt;/em&gt; — is in France or, failing that, your main abode is; you carry on a professional activity in France that is not secondary; or the centre of your economic interests is in France. Its &lt;a href="https://www.impots.gouv.fr/residents-france" rel="noopener noreferrer"&gt;guidance for residents&lt;/a&gt; is explicit that a single one of them is enough: "if you meet one of these criteria, you have your tax residence in France".&lt;/p&gt;

&lt;h2&gt;
  
  
  So where does the number come from?
&lt;/h2&gt;

&lt;p&gt;Not from the code. The &lt;a href="https://bofip.impots.gouv.fr/bofip/1911-PGP.html/identifiant=BOI-IR-CHAMP-10-20160728" rel="noopener noreferrer"&gt;official doctrine on taxable persons and tax domicile&lt;/a&gt; says that, as a general rule, people who stay in France &lt;em&gt;"pendant plus de six mois au cours d'une année donnée"&lt;/em&gt; — more than six months in a given year — are to be regarded as having their main place of stay there. Six months, not a fixed tally of days.&lt;/p&gt;

&lt;p&gt;The same guidance then qualifies it: &lt;em&gt;"la durée de séjour de plus de six mois au cours d'une même année ne constitue pas un critère absolu"&lt;/em&gt; — a stay of more than six months is not an absolute criterion. It also records the reverse case: a main place of stay found in France for someone who was there markedly longer than in any other country, without reaching six months at all.&lt;/p&gt;

&lt;p&gt;==The benchmark that everyone repeats is described by the French administration itself as not an absolute criterion.==&lt;/p&gt;

&lt;p&gt;The wider confusion — treaty articles, domestic thresholds and immigration limits all circling the same number — is not a French peculiarity. Compare how two neighbours word their own tests: &lt;a href="https://www.endlessriver.xyz/countly/blog/spain-183-day-tax-residency-rule" rel="noopener noreferrer"&gt;Spain's 183-day tax residency rule&lt;/a&gt; and &lt;a href="https://www.endlessriver.xyz/countly/blog/germany-tax-residency-183-day-rule" rel="noopener noreferrer"&gt;Germany tax residency: it's not just 183 days&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  The day count is the fallback, not the main test
&lt;/h2&gt;

&lt;p&gt;Note the order in the administration's own wording: your household "or, if you do not have a household, it is the location of your main abode". The &lt;em&gt;foyer&lt;/em&gt; is defined in the doctrine as the place where the person concerned normally lives — habitual residence, provided that the residence in France has a permanent character. That is a question about how you live, not about nights counted.&lt;/p&gt;

&lt;p&gt;The main-abode test, which does rest on actual physical presence, is what the administration reaches for when there is no such household in France. The arithmetic most people worry about is the second question, not the first.&lt;/p&gt;

&lt;h2&gt;
  
  
  Two tests that never look at your calendar
&lt;/h2&gt;

&lt;ul&gt;
&lt;li&gt;
&lt;strong&gt;Professional activity.&lt;/strong&gt; Carrying on an activity in France, employed or self-employed, puts your tax domicile there unless you can show the activity is merely accessory — and showing that is your job, not the administration's.&lt;/li&gt;
&lt;li&gt;
&lt;strong&gt;Centre of economic interests.&lt;/strong&gt; The same doctrine locates that centre where you hold your main investments, where your business has its seat, or from where you administer your assets.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;Neither has a duration you can stay under.&lt;/p&gt;

&lt;h2&gt;
  
  
  Then the treaty has the last word
&lt;/h2&gt;

&lt;p&gt;The domestic test only settles France's side of the question. Where another state also treats you as resident under its own law, the applicable tax treaty decides, and it prevails: the administration states that the treaty notion of resident "always takes precedence" over tax residence derived from national legislation. The &lt;a href="https://bofip.impots.gouv.fr/bofip/2427-PGP.html/identifiant=BOI-INT-DG-20-10-10-20120912" rel="noopener noreferrer"&gt;doctrine on how treaties meet the domestic territoriality rules&lt;/a&gt; goes further — a person who is a resident of the other state under the treaty cannot be regarded as domiciled in France even where a domestic criterion is met. Which state wins, and on which tests, is then a treaty question rather than a French one.&lt;/p&gt;

&lt;h2&gt;
  
  
  None of this is about your right to be there
&lt;/h2&gt;

&lt;p&gt;Immigration rules are a separate regime with their own arithmetic. The Schengen 90/180 limit governs how long a non-EU visitor may remain in the area; it says nothing about the tax code, and staying comfortably inside it does not stop the professional-activity or economic-interests tests from applying. Which stays even count toward that limit is a question of its own — see &lt;a href="https://www.endlessriver.xyz/countly/blog/residence-permit-schengen-90-180" rel="noopener noreferrer"&gt;do residence permits count toward Schengen 90/180?&lt;/a&gt;&lt;/p&gt;

&lt;h2&gt;
  
  
  What actually gets argued
&lt;/h2&gt;

&lt;p&gt;Because the main-abode test rests on real presence, and because the comparison may be with time spent across several other countries, a French residence question tends to be settled on dates: which days, in which country, in which year. That is an evidentiary problem before it is a legal one, and the evidence is yours to produce. These tests are fact-specific and the guidance changes — verify how each one applies to your circumstances before relying on it.&lt;/p&gt;

&lt;p&gt;Most people do not keep that record as they go. They rebuild it afterwards out of boarding passes, card statements and calendar fragments, and the gaps get filled in from memory — which is exactly where a borderline year turns into an argument. &lt;a href="https://www.endlessriver.xyz/countly" rel="noopener noreferrer"&gt;Countly&lt;/a&gt; keeps the record instead: an exact, private, per-country count of your days and your border crossings, on your phone, with no account and nothing leaving the device.&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Sources checked July 2026:&lt;/strong&gt; the French tax administration's guidance for residents on impots.gouv.fr, and the BOFiP doctrine on taxable persons and tax domicile and on the articulation of tax treaties with domestic territoriality rules — each linked above.&lt;/p&gt;




&lt;p&gt;&lt;strong&gt;Important:&lt;/strong&gt; This article is provided for general informational and educational purposes only. It is not legal, tax, accounting, immigration, financial, investment, or other professional advice. Laws, rules, and individual circumstances may change. Verify the current requirements with the relevant official authority and consult a qualified professional before making decisions. Reading this article does not create a professional-client relationship.&lt;/p&gt;

</description>
      <category>france</category>
      <category>taxresidency</category>
      <category>183dayrule</category>
      <category>domicilefiscal</category>
    </item>
    <item>
      <title>Is there a 180-day limit on visiting the UK?</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Wed, 15 Jul 2026 08:11:28 +0000</pubDate>
      <link>https://dev.to/countlytracker/is-there-a-180-day-limit-on-visiting-the-uk-3n6h</link>
      <guid>https://dev.to/countlytracker/is-there-a-180-day-limit-on-visiting-the-uk-3n6h</guid>
      <description>&lt;p&gt;A belief circulates among people who spend a lot of time in Britain without living there: you get 180 days a year, and not a day more. The Home Office's own guidance says otherwise — and the truth is at once more generous and more demanding.&lt;/p&gt;

&lt;h2&gt;
  
  
  Each visit is capped. The year is not.
&lt;/h2&gt;

&lt;p&gt;The Standard Visitor route is the one most tourists, business travellers and visiting relatives arrive on. Its headline limit is easy to state: you can usually stay in the UK for &lt;a href="https://www.gov.uk/standard-visitor" rel="noopener noreferrer"&gt;up to 6 months&lt;/a&gt; per visit.&lt;/p&gt;

&lt;p&gt;A visit visa may itself be issued with six months', two, five or ten years' validity — but ==a longer visa buys you more journeys, not longer stays==. Each stay remains capped at the length endorsed on the visa, normally six months (&lt;a href="https://www.gov.uk/guidance/immigration-rules/immigration-rules-appendix-v-visitor" rel="noopener noreferrer"&gt;Immigration Rules Appendix V: Visitor&lt;/a&gt;).&lt;/p&gt;

&lt;p&gt;What does not exist, anywhere in the rules, is an annual quota. The guidance the Home Office writes for its own caseworkers puts it flatly: there is "no specified maximum period" a person may spend in the UK in any period — it names "6 months in 12 months" as exactly the kind of limit that is &lt;em&gt;not&lt;/em&gt; the rule — provided each individual visit stays inside its permitted length (&lt;a href="https://www.gov.uk/government/publications/visit-guidance" rel="noopener noreferrer"&gt;Visit caseworker guidance&lt;/a&gt;, updated 25 February 2026).&lt;/p&gt;

&lt;h2&gt;
  
  
  The 180-day rule people are thinking of is a different rule
&lt;/h2&gt;

&lt;p&gt;The number is real. It simply belongs to someone else.&lt;/p&gt;

&lt;p&gt;To qualify for indefinite leave to remain — settlement — you must not spend more than 180 days &lt;em&gt;outside&lt;/em&gt; the UK in any rolling 12-month window of your qualifying period. That test counts absences rather than presence, and it applies to people already living in the UK on a visa, not to visitors. We cover its arithmetic in &lt;a href="https://www.endlessriver.xyz/countly/blog/uk-ilr-180-day-absence-rule" rel="noopener noreferrer"&gt;the UK 180-day rule for indefinite leave to remain&lt;/a&gt;. Lifting that number out of its context and applying it to visits invents a limit the visitor route has never had.&lt;/p&gt;

&lt;h2&gt;
  
  
  The real test is a pattern, not a threshold
&lt;/h2&gt;

&lt;p&gt;The absence of a quota is not a licence. The same guidance is emphatic that where travel history makes clear someone is seeking to remain in the UK for extended periods, or making it their home, the application should be refused. The Immigration Rules require a genuine visitor to satisfy the decision-maker that they "will not live in the UK for extended periods through frequent or successive visits, or make the UK their main home" (V 4.2(b)) — and GOV.UK lists living in the UK through frequent or successive visits among the things a visitor simply &lt;a href="https://www.gov.uk/standard-visitor" rel="noopener noreferrer"&gt;cannot do&lt;/a&gt;.&lt;/p&gt;

&lt;p&gt;Caseworkers weighing that are told to look at, among other things:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;the number of visits made over the past 12 months, the length of each stay, and how much time has elapsed since the last one&lt;/li&gt;
&lt;li&gt;whether the pattern amounts to spending more time in the UK than in your home country&lt;/li&gt;
&lt;li&gt;the purpose of return trips home — and whether they exist only to seek re-entry&lt;/li&gt;
&lt;li&gt;your links to your country of residence, including where you are registered for tax&lt;/li&gt;
&lt;li&gt;evidence that the UK is your main residence: registering with a GP, sending children to UK schools&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;Read that list closely and the question changes shape. ==You are not being measured against a threshold. You are being measured against your own travel history.== Two people can each spend 150 days in Britain and receive opposite answers — one visiting in three distinct trips around a life plainly anchored elsewhere, the other on a near-continuous rotation whose trips home look like nothing but a way to reset the clock.&lt;/p&gt;

&lt;p&gt;That is a harder standard than a number, because you cannot pass it by arithmetic alone. It is also a fairer one: it does not punish the person who genuinely visits often.&lt;/p&gt;

&lt;h2&gt;
  
  
  An ETA does not buy extra days
&lt;/h2&gt;

&lt;p&gt;The paperwork around all this changed recently. Since 25 February 2026, non-visa nationals have been barred from entering the UK without an Electronic Travel Authorisation; 85 nationalities are covered, including US, Canadian and French citizens (&lt;a href="https://www.gov.uk/government/news/uk-enforces-digital-permission-to-travel" rel="noopener noreferrer"&gt;GOV.UK&lt;/a&gt;). An ETA costs £20 and covers travel for stays of &lt;a href="https://www.gov.uk/eta" rel="noopener noreferrer"&gt;up to 6 months&lt;/a&gt; at a time.&lt;/p&gt;

&lt;p&gt;It is worth being clear about what that does and does not change. An ETA is permission to travel, not permission to stay longer, and not permission to visit as often as you please. The per-visit cap and the genuine-visitor test are untouched. What has changed is the record: arrival in the UK is now a digital transaction, and the pattern of your visits is legible to the Home Office whether or not it is legible to you.&lt;/p&gt;

&lt;h2&gt;
  
  
  Remote work sharpens the question
&lt;/h2&gt;

&lt;p&gt;Working remotely while visiting is permitted as a secondary activity, but the guidance sets expectations that surprise people. Visitors doing incidental remote work are expected to stay for less than one month; activities lasting more than 90 days are not an automatic ground for refusal, though the guidance says they may prompt questions about the nature of that work. Where someone intends to spend a large proportion of their time in the UK while working remotely, the caseworker is told to check they are genuinely employed overseas rather than working in the UK. The wider trade-offs are in &lt;a href="https://www.endlessriver.xyz/countly/blog/working-remotely-from-another-country" rel="noopener noreferrer"&gt;working remotely from another country&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  And there is a second clock running
&lt;/h2&gt;

&lt;p&gt;Immigration permission and tax residency are separate regimes with separate arithmetic, and clearing one says nothing about the other. Time spent in Britain can make you UK tax resident under the &lt;a href="https://www.endlessriver.xyz/countly/blog/uk-statutory-residence-test" rel="noopener noreferrer"&gt;Statutory Residence Test&lt;/a&gt; regardless of the visa you hold — a visitor who never breaks a single immigration rule can still cross a tax line. The two counts have to be kept separately, and both rest on the same underlying dates.&lt;/p&gt;

&lt;h2&gt;
  
  
  The evidence is your own record
&lt;/h2&gt;

&lt;p&gt;Every thread here leads back to the same place. The visitor test turns on a pattern of visits over the past 12 months and beyond; caseworkers read that pattern out of your travel history and, on a visa application, out of the trips you have listed on the form. The burden falls on you to know, precisely, when you arrived and when you left — across years, for stays that at the time felt too routine to write down.&lt;/p&gt;

&lt;p&gt;Almost nobody keeps that record as they go. They rebuild it later from boarding passes, bank statements and calendar fragments, and round the awkward edges in their own favour. That reconstruction is precisely where a borderline case turns into a refusal.&lt;/p&gt;

&lt;p&gt;This is the quiet, unglamorous job &lt;a href="https://www.endlessriver.xyz/countly" rel="noopener noreferrer"&gt;Countly&lt;/a&gt; does on your phone: an exact, private, per-country record of your days and border crossings, kept automatically — no account, nothing leaving the device. So when a form, a caseworker, or a second clock asks how long you were really in the UK, the answer is already written down rather than dredged up from memory.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This article is general information, not legal or tax advice; immigration and tax rules vary by country and route and change over time, so confirm the current requirements on official GOV.UK sources or with a qualified adviser before you rely on them.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>ukvisitorvisa</category>
      <category>180dayrule</category>
      <category>standardvisitor</category>
      <category>eta</category>
    </item>
    <item>
      <title>New Zealand's day rules for PR and citizenship</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Tue, 14 Jul 2026 08:17:14 +0000</pubDate>
      <link>https://dev.to/countlytracker/new-zealands-day-rules-for-pr-and-citizenship-lo4</link>
      <guid>https://dev.to/countlytracker/new-zealands-day-rules-for-pr-and-citizenship-lo4</guid>
      <description>&lt;p&gt;New Zealand asks you to count your days three times over — and each count follows a different rule.&lt;/p&gt;

&lt;h2&gt;
  
  
  Three stages, three different day counts
&lt;/h2&gt;

&lt;p&gt;Building a life in New Zealand usually runs through three milestones: a resident visa, then permanent residence, then — if you want it — citizenship. Each is governed by a physical-presence test, and no two of them count the same way. Fall short at one stage and you can lose the right to return, or simply have to wait longer to move on.&lt;/p&gt;

&lt;p&gt;These are immigration rules. They are separate from New Zealand's tax-residency test, which turns on its own, different day count and a "permanent place of abode" — don't assume a day that counts for one counts for the other. Requirements also change and depend on your exact visa, so treat what follows as an orientation and confirm the current rules on the official pages before you rely on them.&lt;/p&gt;

&lt;h2&gt;
  
  
  Stage 1: a resident visa comes with a travel clock
&lt;/h2&gt;

&lt;p&gt;A New Zealand &lt;a href="https://www.immigration.govt.nz/live/resident-visas-to-live-in-new-zealand/check-or-change-your-resident-visa-conditions/" rel="noopener noreferrer"&gt;resident visa&lt;/a&gt; lets you live, work and study in the country — but it usually carries &lt;strong&gt;travel conditions&lt;/strong&gt;. Those conditions set an ==Expiry date travel==: a deadline until which you can leave and re-enter as a resident.&lt;/p&gt;

&lt;p&gt;Immigration New Zealand is blunt about what happens after it. Travel out, or stay outside New Zealand, past that date and the resident visa expires — and you can no longer return to New Zealand on it. The visa doesn't tally your days directly, but it puts you on a clock, and being caught abroad on the wrong side of that date can quietly cost you your residence.&lt;/p&gt;

&lt;h2&gt;
  
  
  Stage 2: permanent residence — 184 days a year
&lt;/h2&gt;

&lt;p&gt;The way off that clock is a &lt;a href="https://www.immigration.govt.nz/visas/permanent-resident-visa/" rel="noopener noreferrer"&gt;Permanent Resident Visa&lt;/a&gt;, which removes the travel conditions entirely so you can leave and return indefinitely. To apply you generally must have held a resident visa for at least two years in a row and shown a "commitment to New Zealand".&lt;/p&gt;

&lt;p&gt;The most common way to show that commitment is time on the ground: ==at least 184 days in New Zealand, on a resident visa, in each of the two years immediately before you apply== — and the days need not be consecutive. But 184 days a year is only one of several routes. &lt;a href="https://www.immigration.govt.nz/live/resident-visas-to-live-in-new-zealand/permanent-residence/showing-your-commitment-to-new-zealand-for-permanent-residence/" rel="noopener noreferrer"&gt;Immigration New Zealand&lt;/a&gt; also recognises commitment shown through tax, money or a business:&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;Commitment pathway&lt;/th&gt;
&lt;th&gt;The gist&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;Time in New Zealand&lt;/td&gt;
&lt;td&gt;184 days here in each of the last 2 years&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Tax residence&lt;/td&gt;
&lt;td&gt;Assessed as tax-resident, and present at least 41 days in each of the 2 years&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Investment&lt;/td&gt;
&lt;td&gt;NZD $1,000,000 invested in New Zealand for 2 years or more&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Business&lt;/td&gt;
&lt;td&gt;Bought or started a NZ business at least a year ago, trading successfully&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Established base&lt;/td&gt;
&lt;td&gt;At least 41 days in the last 12 months, plus a home or ongoing employment&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;p&gt;Most people qualify through days rather than dollars — which means being able to show, precisely, how long you were inside the country across two full years.&lt;/p&gt;

&lt;h2&gt;
  
  
  Stage 3: citizenship — 1,350 days over five years
&lt;/h2&gt;

&lt;p&gt;Citizenship by grant raises the bar again. According to New Zealand's &lt;a href="https://www.govt.nz/browse/passports-citizenship-and-identity/nz-citizenship/requirements-for-nz-citizenship/presence-requirements/" rel="noopener noreferrer"&gt;official presence requirements&lt;/a&gt;, you must have been living as a resident for the last five years and present in New Zealand for:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;&lt;strong&gt;at least 240 days in each of those five 12-month periods, and&lt;/strong&gt;&lt;/li&gt;
&lt;li&gt;&lt;strong&gt;at least 1,350 days in total across the five years.&lt;/strong&gt;&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;Both tests must be satisfied at once. It is entirely possible to clear 1,350 days overall and still be refused because one bad year dipped below 240 — a trap for anyone who spent a long stretch overseas for work or family.&lt;/p&gt;

&lt;h2&gt;
  
  
  The overseas limits that quietly disqualify people
&lt;/h2&gt;

&lt;p&gt;The presence rule has a mirror image: absence. New Zealand's guidance warns that you may not meet the requirement if you were ==outside the country for longer than four months in any 12-month period, or more than 15 months in total in the five years before you apply==. Those ceilings sit alongside the 240- and 1,350-day floors, and a single extended trip can breach them without your ever doing a sum.&lt;/p&gt;

&lt;h2&gt;
  
  
  Why the exact count matters
&lt;/h2&gt;

&lt;p&gt;Look at the three stages together and one question runs through all of them: how many days were you actually here? New Zealand accepts nothing looser than a precise answer, and the margins are thin. A holiday that runs three weeks long, a resident visa's travel date that slips past while you're abroad, one year that quietly falls under 240 days — each can reset your timeline or close a door.&lt;/p&gt;

&lt;p&gt;The people who move through these stages smoothly are the ones who can produce a clean, day-by-day record on demand, not a reconstruction from memory, old boarding passes and half-legible passport stamps. It is the same discipline other countries impose — see &lt;a href="https://www.endlessriver.xyz/countly/blog/canada-physical-presence-pr-citizenship" rel="noopener noreferrer"&gt;how Canada counts your days&lt;/a&gt; and &lt;a href="https://www.endlessriver.xyz/countly/blog/australia-citizenship-pr-day-rules" rel="noopener noreferrer"&gt;Australia's day rules&lt;/a&gt; — and it is exactly what &lt;a href="https://www.endlessriver.xyz/countly" rel="noopener noreferrer"&gt;Countly&lt;/a&gt; keeps for you: an automatic, private, on-device record of which country you were in on every date, and every border you crossed, ready the day a form finally asks.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This is general information, not legal or immigration advice. The rules change and depend on your circumstances — check the official New Zealand government sources before you act.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>newzealand</category>
      <category>permanentresidence</category>
      <category>citizenship</category>
      <category>physicalpresence</category>
    </item>
    <item>
      <title>Moving abroad mid-year: how your tax splits</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Mon, 13 Jul 2026 10:12:09 +0000</pubDate>
      <link>https://dev.to/countlytracker/moving-abroad-mid-year-how-your-tax-splits-505g</link>
      <guid>https://dev.to/countlytracker/moving-abroad-mid-year-how-your-tax-splits-505g</guid>
      <description>&lt;p&gt;Move to a new country in March or September and one question follows you into the next filing season: which of your days count as resident, and which don't?&lt;/p&gt;

&lt;h2&gt;
  
  
  The year rarely splits itself neatly
&lt;/h2&gt;

&lt;p&gt;Residency is usually decided across a whole tax period, but relocations happen on an ordinary Tuesday in the middle of one. Most people who move across a border do it partway through a tax year, and the systems on both sides then have to decide how to treat the two halves. There is no single answer. Some countries carve the year in two, some apportion it, some tax the resident stretch on your worldwide income — and which rule applies, and from which day, depends on the country.&lt;/p&gt;

&lt;p&gt;The tax years don't even line up. The UK runs 6 April to 5 April; Ireland and the United States use the calendar year; Australia runs 1 July to 30 June. So "mid-year" means four different things before you start. What follows are four official approaches to the same event — arriving or leaving partway through — and the one thing they all have in common.&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;Country&lt;/th&gt;
&lt;th&gt;Tax year&lt;/th&gt;
&lt;th&gt;A mid-year move is treated as…&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;United Kingdom&lt;/td&gt;
&lt;td&gt;6 Apr – 5 Apr&lt;/td&gt;
&lt;td&gt;Split-year: the year divides into a UK part and an overseas part (if you qualify)&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Ireland&lt;/td&gt;
&lt;td&gt;Calendar year&lt;/td&gt;
&lt;td&gt;Split-year, but for employment income only, from your move date&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;United States&lt;/td&gt;
&lt;td&gt;Calendar year&lt;/td&gt;
&lt;td&gt;A "dual-status" year: resident for part, nonresident for the rest&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Australia&lt;/td&gt;
&lt;td&gt;1 Jul – 30 Jun&lt;/td&gt;
&lt;td&gt;No split; a reduced, pro-rated tax-free threshold for the months you were resident&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;h2&gt;
  
  
  Britain: a statutory split, but only sometimes
&lt;/h2&gt;

&lt;p&gt;The UK has formal &lt;strong&gt;split-year treatment&lt;/strong&gt; written into the Statutory Residence Test. It only bites once you are already UK resident for the whole tax year under the test — as HMRC's &lt;a href="https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3" rel="noopener noreferrer"&gt;RDR3 guidance&lt;/a&gt; puts it, "you'll be resident in the UK for the whole of a tax year, but that year may be split into a UK and an overseas part." The UK part is taxed as resident; the overseas part broadly is not.&lt;/p&gt;

&lt;p&gt;There are &lt;strong&gt;eight cases&lt;/strong&gt; — Cases 1 to 3 for people leaving the UK, Cases 4 to 8 for people arriving — and each has its own conditions that must all be met. When more than one case applies, priority rules pick a single case and, with it, the one date the year splits on. The nuance worth holding onto: split-year treatment doesn't change &lt;em&gt;whether&lt;/em&gt; you are resident — that is still decided by the &lt;a href="https://www.endlessriver.xyz/countly/blog/uk-statutory-residence-test" rel="noopener noreferrer"&gt;Statutory Residence Test&lt;/a&gt; and its day counts — only how the year is taxed once you are.&lt;/p&gt;

&lt;h2&gt;
  
  
  Ireland: a split for your salary
&lt;/h2&gt;

&lt;p&gt;Ireland offers split-year treatment too, but narrower. Per Revenue, "split-year treatment applies to employment income only." Arrive to take up residence and you are treated as resident from your date of arrival; the &lt;a href="https://www.revenue.ie/en/life-events-and-personal-circumstances/moving-to-or-from-ireland/moving-or-returning-to-ireland/split-year-treatment-in-your-year-of-arrival.aspx" rel="noopener noreferrer"&gt;employment income you earned abroad before arriving&lt;/a&gt; "is ignored for Irish tax purposes" — provided you are also resident the following year. On the way out, the mirror applies: you must be &lt;a href="https://www.revenue.ie/en/life-events-and-personal-circumstances/moving-to-or-from-ireland/leaving-ireland/split-year-treatment-in-your-year-of-departure.aspx" rel="noopener noreferrer"&gt;resident in your year of departure and not resident the next&lt;/a&gt;, leaving for more than a temporary purpose, and foreign employment income earned after you go is left out.&lt;/p&gt;

&lt;p&gt;Because the relief covers wages only, other income — rents, investments — can still fall inside the Irish net for the whole year, so it is not the clean cut it first looks like. For moves after 31 December 2024, Revenue lets you claim it by self-assessing on your income tax return.&lt;/p&gt;

&lt;h2&gt;
  
  
  America: a dual-status year
&lt;/h2&gt;

&lt;p&gt;The United States doesn't call it a split, but the effect is similar. Become or stop being a US resident partway through the year and you may file a &lt;strong&gt;dual-status&lt;/strong&gt; return. The IRS is blunt about the difference in treatment: for the part of the year you are a resident you are &lt;a href="https://www.irs.gov/individuals/international-taxpayers/taxation-of-dual-status-individuals" rel="noopener noreferrer"&gt;"taxed on income from all sources"&lt;/a&gt;; for the nonresident part, only on US-source income. Dual-status filers give up some benefits — no standard deduction, itemising instead — and residency itself is set by the green-card test or the &lt;a href="https://www.endlessriver.xyz/countly/blog/us-substantial-presence-test" rel="noopener noreferrer"&gt;Substantial Presence Test&lt;/a&gt;, which is, again, a day count.&lt;/p&gt;

&lt;h2&gt;
  
  
  Australia: no split, a smaller threshold
&lt;/h2&gt;

&lt;p&gt;Australia takes a different route. There is no year-splitting; instead, a part-year resident gets a &lt;strong&gt;reduced tax-free threshold&lt;/strong&gt;. The full threshold is A$18,200, but a part-year resident receives a fixed base plus an amount &lt;a href="https://www.ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2026/adjustments/part-year-tax-free-threshold" rel="noopener noreferrer"&gt;apportioned by the number of months&lt;/a&gt; they were resident. To work it out, the Australian Taxation Office asks for the exact date you became — or stopped being — a resident, and counts the months from there. The mechanism differs; the dependency on a date does not.&lt;/p&gt;

&lt;h2&gt;
  
  
  The one thing they share
&lt;/h2&gt;

&lt;p&gt;Four systems, four mechanics — and one hinge. ==Whether the year is split, apportioned, or filed dual-status, the boundary is a single date you must be able to state and defend, sitting on top of the day count that made you resident in the first place.== Move that date by a few weeks and the resident portion — and the tax that rides on it — moves with it. It is also exactly the window in which two countries can each claim you, which is where the treaty &lt;a href="https://www.endlessriver.xyz/countly/blog/dual-tax-residency-tie-breaker-rules" rel="noopener noreferrer"&gt;tie-breaker&lt;/a&gt; comes in.&lt;/p&gt;

&lt;p&gt;All of this is genuinely country-specific and changes over time — the rules above are current examples, not universal ones — so confirm your own case against the official source or a qualified adviser.&lt;/p&gt;

&lt;h2&gt;
  
  
  Keep the date you can prove
&lt;/h2&gt;

&lt;p&gt;The day you arrived or left isn't paperwork trivia; it is the pivot the whole year turns on. Reconstructing it a year later from memory and old boarding passes is precisely where errors and disputes begin. &lt;a href="https://www.endlessriver.xyz/countly" rel="noopener noreferrer"&gt;Countly&lt;/a&gt; keeps a quiet, automatic record of when you entered and left each country — on your phone, no account — so the date that splits your year, and the day counts behind your residency, are already there when the form asks.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This is general information, not legal or tax advice; rules vary by country and change, so check official sources or a qualified adviser for your situation.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>splityeartreatment</category>
      <category>taxresidency</category>
      <category>movingabroad</category>
      <category>partyearresident</category>
    </item>
    <item>
      <title>US state residency and the 183-day rule</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Sun, 12 Jul 2026 09:16:19 +0000</pubDate>
      <link>https://dev.to/countlytracker/us-state-residency-and-the-183-day-rule-2fm2</link>
      <guid>https://dev.to/countlytracker/us-state-residency-and-the-183-day-rule-2fm2</guid>
      <description>&lt;p&gt;You can move out of a US state and still owe it tax on your worldwide income — sometimes because of a single day.&lt;/p&gt;

&lt;h2&gt;
  
  
  Two ways a state calls you a resident
&lt;/h2&gt;

&lt;p&gt;Most US states with an income tax can treat you as a resident in one of two ways. The first is &lt;strong&gt;domicile&lt;/strong&gt; — the place you treat as your true, permanent home. The second is &lt;strong&gt;statutory residency&lt;/strong&gt;: a mechanical test that can make you a resident of a state you have already left, on nothing more than a day count plus a place to sleep.&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;Way a state can tax you as a resident&lt;/th&gt;
&lt;th&gt;What it turns on&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;&lt;strong&gt;Domicile&lt;/strong&gt;&lt;/td&gt;
&lt;td&gt;Your true, permanent home — where your life is centred, regardless of the day count&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;
&lt;strong&gt;Statutory residency&lt;/strong&gt; (e.g. New York)&lt;/td&gt;
&lt;td&gt;An abode in the state + a day threshold (New York: a home for 11+ months and 184+ days)&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;
&lt;strong&gt;Facts and circumstances&lt;/strong&gt; (e.g. California)&lt;/td&gt;
&lt;td&gt;Whether your presence is "temporary or transitory" — no single day number&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;h2&gt;
  
  
  New York writes the day-count test plainly
&lt;/h2&gt;

&lt;p&gt;You are a New York State resident, even if your domicile is elsewhere, if you maintain a permanent place of abode in New York for "substantially all of the taxable year" and you "spend 184 days or more in New York State during the taxable year" (&lt;a href="https://www.tax.ny.gov/pit/file/definitions.htm" rel="noopener noreferrer"&gt;NY Department of Taxation and Finance&lt;/a&gt;). Meet both and New York taxes your worldwide income — not only what you earned in New York.&lt;/p&gt;

&lt;p&gt;Each phrase is narrower than it sounds:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;
&lt;strong&gt;Permanent place of abode&lt;/strong&gt; — a residence "suitable for year-round use," whether you own it or rent it. New York treats "substantially all of the taxable year" as more than eleven months (&lt;a href="https://www.tax.ny.gov/pubs_and_bulls/tg_bulletins/pit/permanent_place_of_abode.htm" rel="noopener noreferrer"&gt;Tax Bulletin TB-IT-690&lt;/a&gt;).&lt;/li&gt;
&lt;li&gt;
&lt;strong&gt;A day&lt;/strong&gt; — this is where people are caught. ==Any part of a day spent in New York counts as a full New York day, and you do not even need to be at your New York home for it to count== (&lt;a href="https://www.tax.ny.gov/pit/file/nonresident-faqs.htm" rel="noopener noreferrer"&gt;nonresident FAQ&lt;/a&gt;). A layover, a client lunch, a Sunday drive into the city — each is one of your days. (This is the kind of edge case behind &lt;a href="https://www.endlessriver.xyz/countly/blog/what-counts-as-a-day-of-presence" rel="noopener noreferrer"&gt;what counts as a "day"&lt;/a&gt;.)&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;There is one narrow relief valve: a person not domiciled in New York who spends &lt;strong&gt;30 days or less&lt;/strong&gt; in the state is not a statutory resident (&lt;a href="https://www.tax.ny.gov/pit/file/definitions.htm" rel="noopener noreferrer"&gt;NY definitions&lt;/a&gt;). Above that, the count decides it — and 184 is a single day past 183. Spend 183 days and you stay a nonresident; spend 184, with an abode, and you don't.&lt;/p&gt;

&lt;h2&gt;
  
  
  The count is only as good as your proof
&lt;/h2&gt;

&lt;p&gt;Because the line is a day count, a residency audit becomes an argument about where you were on specific dates. The state does not simply take your word for it: auditors reconstruct the year from credit-card and bank statements, mobile-phone location, toll-tag crossings and travel bookings, and the taxpayer is the one expected to substantiate the days spent outside the state. A day you cannot document tends to be counted against you — the same burden-of-proof problem that runs through &lt;a href="https://www.endlessriver.xyz/countly/blog/proving-your-days-burden-of-proof" rel="noopener noreferrer"&gt;who has to prove where you were&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  A low day count is not a universal defence
&lt;/h2&gt;

&lt;p&gt;Not every state counts days. California, notably, has &lt;strong&gt;no fixed 183-day rule&lt;/strong&gt;. It asks whether you are in the state for a "temporary or transitory purpose" and whether you remain domiciled there — a facts-and-circumstances test that weighs your closest connections rather than a single number (&lt;a href="https://www.ftb.ca.gov/file/personal/residency-status/index.html" rel="noopener noreferrer"&gt;California Franchise Tax Board&lt;/a&gt;). You can spend well under half the year in California and still be taxed as a resident if the state decides your life is still centred there.&lt;/p&gt;

&lt;p&gt;Many other income-tax states do use a statutory-residency test shaped like New York's — a permanent place of abode plus a day threshold, commonly 183 or 184 — but the exact threshold, the definition of an "abode," and the exceptions vary by state and change over time. Check the specific state's tax authority before you rely on any number.&lt;/p&gt;

&lt;h2&gt;
  
  
  Keep the record before you need it
&lt;/h2&gt;

&lt;p&gt;The hard part of a residency case is that the facts are simple — which days, which state — yet almost impossible to reconstruct accurately years later from memory and receipts. The defence is a contemporaneous record: a log of where you were, day by day, kept as the year happens.&lt;/p&gt;

&lt;p&gt;That is precisely what Countly keeps. It counts the days you spend in each place — countries and US states alike — automatically and privately, on your phone, with no account and nothing uploaded. When a state asks how many days you spent inside its borders, the answer is already written down, not guessed.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This is general information, not legal or tax advice. State residency rules vary and change — check the relevant state tax authority or a qualified professional for your situation.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>statetaxresidency</category>
      <category>183dayrule</category>
      <category>statutoryresidency</category>
      <category>newyork</category>
    </item>
    <item>
      <title>How long can a US citizen stay in Europe?</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Sat, 11 Jul 2026 08:12:59 +0000</pubDate>
      <link>https://dev.to/countlytracker/how-long-can-a-us-citizen-stay-in-europe-4i30</link>
      <guid>https://dev.to/countlytracker/how-long-can-a-us-citizen-stay-in-europe-4i30</guid>
      <description>&lt;p&gt;A US passport opens Europe without a visa — but not indefinitely. The limit is the same 90/180 rule that trips up travellers everywhere, and from 2026 it is enforced by machine.&lt;/p&gt;

&lt;h2&gt;
  
  
  The short answer: 90 days in any 180
&lt;/h2&gt;

&lt;p&gt;With a valid US passport you can travel to the Schengen Area for tourism or business without a visa, for &lt;strong&gt;up to 90 days in any 180-day period&lt;/strong&gt;. The European Commission states the rule plainly: you may stay &lt;a href="https://home-affairs.ec.europa.eu/policies/schengen/border-crossing/short-stay-calculator_en" rel="noopener noreferrer"&gt;"for a maximum of 90 days within any 180-day period"&lt;/a&gt;. The US State Department gives Americans the same figure — you can stay &lt;a href="https://travel.state.gov/en/international-travel/planning/guidance/europe.html" rel="noopener noreferrer"&gt;"up to 90 days during any 180-day period"&lt;/a&gt;.&lt;/p&gt;

&lt;p&gt;Two things are easy to miss. First, the 90 days are shared across the whole Schengen Area, not counted per country — a week in France and a week in Italy both draw down the same allowance. Second, the 180-day window is not a calendar half-year. It rolls.&lt;/p&gt;

&lt;h2&gt;
  
  
  How the rolling 180 days works
&lt;/h2&gt;

&lt;p&gt;The Commission describes the method exactly: ==&lt;a href="https://home-affairs.ec.europa.eu/policies/schengen/border-crossing/short-stay-calculator_en" rel="noopener noreferrer"&gt;"count back 180 days from each day of your stay and ensure the total number does not exceed 90."&lt;/a&gt;== The reference period is a moving window that always looks back exactly 180 days from the day in question.&lt;/p&gt;

&lt;p&gt;In practice that means:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;Days you spent in the Schengen Area drop out of the count once they are more than 180 days in the past.&lt;/li&gt;
&lt;li&gt;You can enter and leave as often as you like, as long as your total presence over the trailing 180 days stays at or under 90.&lt;/li&gt;
&lt;li&gt;There is no annual reset on 1 January — the clock is personal to your own travel dates.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;To work an exact date, the Commission's free &lt;a href="https://home-affairs.ec.europa.eu/policies/schengen/border-crossing/short-stay-calculator_en" rel="noopener noreferrer"&gt;short-stay calculator&lt;/a&gt; does the arithmetic, and our own &lt;a href="https://www.endlessriver.xyz/countly/blog/schengen-90-180-rule-explained" rel="noopener noreferrer"&gt;Schengen 90/180 explainer&lt;/a&gt; walks through worked examples.&lt;/p&gt;

&lt;h2&gt;
  
  
  What Americans do — and don't — need
&lt;/h2&gt;

&lt;p&gt;A frequent source of confusion is ESTA. ESTA is the authorisation &lt;em&gt;foreign visitors need to enter the United States&lt;/em&gt; — it has nothing to do with entering Europe. For a short stay in the Schengen Area, a US citizen currently needs only a passport &lt;a href="https://travel.state.gov/en/international-travel/planning/guidance/europe.html" rel="noopener noreferrer"&gt;valid for at least three months beyond your planned departure from the EU&lt;/a&gt;, and enough of the 90-day allowance left.&lt;/p&gt;

&lt;p&gt;Two EU systems change the texture of that trip without changing the 90/180 limit itself:&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;System&lt;/th&gt;
&lt;th&gt;What it is&lt;/th&gt;
&lt;th&gt;Status&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;EES&lt;/td&gt;
&lt;td&gt;Automated entry/exit registration&lt;/td&gt;
&lt;td&gt;Live&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;ETIAS&lt;/td&gt;
&lt;td&gt;Pre-travel authorisation&lt;/td&gt;
&lt;td&gt;Expected late 2026&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;h2&gt;
  
  
  EES: the count is now automatic
&lt;/h2&gt;

&lt;p&gt;The &lt;strong&gt;Entry/Exit System (EES)&lt;/strong&gt; is, in the Commission's words, &lt;a href="https://home-affairs.ec.europa.eu/policies/schengen/smart-borders/entry-exit-system_en" rel="noopener noreferrer"&gt;"an automated IT system for registering non-EU nationals travelling for a short stay."&lt;/a&gt; It began a progressive rollout on &lt;strong&gt;12 October 2025&lt;/strong&gt; and became &lt;strong&gt;fully operational on 10 April 2026&lt;/strong&gt;, replacing the ink passport stamp across 29 European countries.&lt;/p&gt;

&lt;p&gt;On your first arrival, a border officer or kiosk records your fingerprints, a facial image and your passport data; on later trips a quick scan verifies you. There is no application and no fee — registration happens at the border. What changes is enforcement: EES keeps a precise digital record of every entry and exit, and automatically flags travellers who exceed their authorised stay. The days you spent in Europe are no longer a question of whether a stamp was legible. We cover the mechanics in &lt;a href="https://www.endlessriver.xyz/countly/blog/ees-entry-exit-system-explained" rel="noopener noreferrer"&gt;EES explained&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  ETIAS: coming, but not yet
&lt;/h2&gt;

&lt;p&gt;&lt;strong&gt;ETIAS&lt;/strong&gt; is a separate, pre-travel authorisation that visa-exempt visitors — including US citizens — will need to request online before they travel. The State Department notes the EU &lt;a href="https://travel.state.gov/en/international-travel/planning/guidance/europe.html" rel="noopener noreferrer"&gt;plans to launch it&lt;/a&gt; in late 2026, and that it is ==not yet required for US citizens.== When it arrives it will be a quick online step with a small fee, not a visa, and it will not extend the 90-day limit. The detail is in &lt;a href="https://www.endlessriver.xyz/countly/blog/etias-explained-eu-travel-authorisation" rel="noopener noreferrer"&gt;ETIAS explained&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  Staying longer than 90 days
&lt;/h2&gt;

&lt;p&gt;If your plans exceed three months in one place, the short-stay route runs out. As the State Department puts it, you must &lt;a href="https://travel.state.gov/en/international-travel/planning/guidance/europe.html" rel="noopener noreferrer"&gt;apply for a visa through the embassy of the country where you'll spend most of your time&lt;/a&gt; — a national long-stay visa or residence permit, not a Schengen short stay. An &lt;a href="https://home-affairs.ec.europa.eu/policies/schengen/border-crossing/short-stay-calculator_en" rel="noopener noreferrer"&gt;EU residence permit or long-stay visa sits outside the 90/180 count&lt;/a&gt; entirely.&lt;/p&gt;

&lt;p&gt;Run out of days without one, and the result is an overstay — now recorded by EES, and potentially exposing you to &lt;a href="https://www.endlessriver.xyz/countly/blog/schengen-overstay-consequences" rel="noopener noreferrer"&gt;fines, a removal decision or an entry ban&lt;/a&gt;. If you simply exhaust your 90 days, the State Department's guidance is blunt: you must &lt;a href="https://travel.state.gov/en/international-travel/planning/guidance/europe.html" rel="noopener noreferrer"&gt;wait an extra 90 days&lt;/a&gt; before returning.&lt;/p&gt;

&lt;h2&gt;
  
  
  Why your own record matters
&lt;/h2&gt;

&lt;p&gt;The 90/180 rule rewards people who can say, precisely, which days they spent where. Under EES the border can now do that too — but only for its own purposes, and only after the fact. If you are planning trips, timing a re-entry, or checking you still have days left before you fly, you need that count &lt;em&gt;before&lt;/em&gt; you reach the passport desk, not after.&lt;/p&gt;

&lt;p&gt;That is the quiet job Countly does. It counts your days in each country automatically, applies the rolling 90/180 window, and keeps the record on your phone — no account, no cloud. It is the same arithmetic the border now runs, kept where you can see it in advance.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This article is general information, not legal or immigration advice; rules change and vary by nationality — check official sources for your situation.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>schengen</category>
      <category>uscitizens</category>
      <category>90180rule</category>
      <category>ees</category>
    </item>
    <item>
      <title>Does a digital nomad visa make you tax resident?</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Fri, 10 Jul 2026 08:16:42 +0000</pubDate>
      <link>https://dev.to/countlytracker/does-a-digital-nomad-visa-make-you-tax-resident-4p05</link>
      <guid>https://dev.to/countlytracker/does-a-digital-nomad-visa-make-you-tax-resident-4p05</guid>
      <description>&lt;p&gt;A digital nomad visa answers one question — &lt;em&gt;may you stay?&lt;/em&gt; It does not answer a second, larger one: &lt;em&gt;where do you owe tax?&lt;/em&gt;&lt;/p&gt;

&lt;p&gt;Those two questions run on different clocks, decided by different authorities under different rules. Confusing them is one of the most expensive mistakes a location-independent worker can make.&lt;/p&gt;

&lt;h2&gt;
  
  
  A visa is permission, not a tax verdict
&lt;/h2&gt;

&lt;p&gt;A digital nomad visa is an immigration document. It grants the right to live in a country and work remotely for clients or an employer based elsewhere. That is all it settles. Whether you become liable to that country's income tax is a separate determination, made under its tax law, not its immigration law.&lt;/p&gt;

&lt;p&gt;Estonia says this plainly on its official government portal. Holding the digital nomad visa does not by itself make you a tax resident; instead, =="if a DNV-holder stays in Estonia for more than 183 days in a consecutive 12-month period, they will be considered an Estonian tax resident and should declare and pay taxes here."== The trigger is time spent, not the visa in your passport (&lt;a href="https://www.e-resident.gov.ee/blog/posts/faqs-about-estonias-digital-nomad-visa/" rel="noopener noreferrer"&gt;e-resident.gov.ee&lt;/a&gt;).&lt;/p&gt;

&lt;h2&gt;
  
  
  What actually makes you a tax resident
&lt;/h2&gt;

&lt;p&gt;Tax residency is set by each country's domestic law, and the tests are not identical. The most common single trigger is spending more than &lt;strong&gt;183 days&lt;/strong&gt; in the country — but the period being measured varies (a calendar year, a tax year, or a rolling 12 months), and days are rarely the only test.&lt;/p&gt;

&lt;p&gt;Spain is a clear example. Under its tax authority's rules, you are resident if you spend &lt;strong&gt;more than 183 days in Spain during the calendar year&lt;/strong&gt; — &lt;em&gt;or&lt;/em&gt;, on fewer days, if "the main core or base of your activities or economic interests" is in Spain. Spain even presumes residence if your spouse and minor children live there (&lt;a href="https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2024/c02-irpf-cuestiones-generales/sujecion-irpf-aspectos-personales/residencia-habitual-territorio-espanol.html" rel="noopener noreferrer"&gt;Agencia Tributaria&lt;/a&gt;).&lt;/p&gt;

&lt;p&gt;The United Kingdom goes further still. Its Statutory Residence Test treats 183 or more days as one automatic route to residence, but someone with far fewer days can be resident through work or family "ties," and someone with more can sometimes remain non-resident (&lt;a href="https://www.gov.uk/tax-foreign-income/residence" rel="noopener noreferrer"&gt;GOV.UK&lt;/a&gt;).&lt;/p&gt;

&lt;p&gt;So the honest summary is: the threshold is &lt;em&gt;commonly&lt;/em&gt; around 183 days, but it varies by country, and the count is not the whole story — always check the official rules for the country in question. (And do not confuse any of this with the &lt;a href="https://www.endlessriver.xyz/countly/blog/schengen-90-180-vs-183-day-tax-rule" rel="noopener noreferrer"&gt;Schengen 90/180 short-stay limit&lt;/a&gt;, which is an immigration count, not a tax one.)&lt;/p&gt;

&lt;h2&gt;
  
  
  Some visas even carry a tax deal
&lt;/h2&gt;

&lt;p&gt;A few countries attach a favourable tax regime to arriving workers, which muddies the picture further. In Spain, individuals who become Spanish tax residents because they moved there for work may — if they qualify — opt to be taxed under the &lt;strong&gt;Non-Resident Income Tax&lt;/strong&gt; rules instead of the ordinary resident regime, for the year of the move and the following five tax periods, provided they were not Spanish tax residents in the recent prior years. Spain broadened eligibility toward certain remote workers under its 2022 "Startups Law" (&lt;a href="https://sede.agenciatributaria.gob.es/Sede/irpf/tengo-que-presentar-declaracion/regimen-fiscal-aplicable-trabajadores-desplazados/regimen-especial.html" rel="noopener noreferrer"&gt;Agencia Tributaria&lt;/a&gt;).&lt;/p&gt;

&lt;p&gt;Notice what that regime does &lt;em&gt;not&lt;/em&gt; do: it does not stop you from becoming a tax resident. You still are one — you have simply opted into a special, temporary, conditional way of being taxed. The details differ by country and change often, so verify the current rule from the official source before relying on it.&lt;/p&gt;

&lt;h2&gt;
  
  
  Immigration keeps its own day math
&lt;/h2&gt;

&lt;p&gt;Even if you set tax aside, the visa has its own arithmetic. Many nomad-visa residence permits must be renewed, and can lapse if you are absent for too long; some require a minimum presence to stay valid; others cap the total stay. The exact conditions vary by country and change, so read the official guidance — but the practical result is common: you may be counting days for two unrelated reasons at once, one for immigration and one for tax.&lt;/p&gt;

&lt;h2&gt;
  
  
  Why the mismatch matters
&lt;/h2&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;&lt;/th&gt;
&lt;th&gt;Nomad visa (immigration)&lt;/th&gt;
&lt;th&gt;Tax residency&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;Decided by&lt;/td&gt;
&lt;td&gt;Immigration authority&lt;/td&gt;
&lt;td&gt;Tax authority&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Turns on&lt;/td&gt;
&lt;td&gt;Your permit and its conditions&lt;/td&gt;
&lt;td&gt;Days present, plus ties / centre of interests&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Common threshold&lt;/td&gt;
&lt;td&gt;Set per visa (renewal, absence, cap)&lt;/td&gt;
&lt;td&gt;Often ~183 days, but varies&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;If you get it wrong&lt;/td&gt;
&lt;td&gt;Refused renewal, loss of status&lt;/td&gt;
&lt;td&gt;Back-taxes, penalties, double taxation&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;p&gt;Cross the tax line and a country can tax your &lt;strong&gt;worldwide&lt;/strong&gt; income, not just what you earned locally. If two countries both claim you in the same year, a tax treaty's tie-breaker — permanent home, then centre of vital interests, habitual abode, and nationality — decides which one wins. That is a separate problem worth understanding before it arrives; see &lt;a href="https://www.endlessriver.xyz/countly/blog/working-remotely-from-another-country" rel="noopener noreferrer"&gt;working remotely from another country&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  One record answers both clocks
&lt;/h2&gt;

&lt;p&gt;Both clocks run on the same raw fact: which country you were in, on which dates. Reconstructed from memory a year later — from boarding passes, card statements, and half-remembered weekends — that fact becomes a guess. Kept as you go, it is simply an answer.&lt;/p&gt;

&lt;p&gt;That is the quiet job Countly does. It counts the days you spend in each country automatically and watches the thresholds that matter — the Schengen 90/180 limit, the roughly-183-day tax lines, and visa day-limits — privately and on-device, with no account and no analytics. When the tax office or the immigration desk asks where you were, you are reading a record, not reconstructing one.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This article is general information, not legal or tax advice; rules vary by country and change, so check the official sources for your situation.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>digitalnomadvisa</category>
      <category>taxresidency</category>
      <category>183dayrule</category>
      <category>remotework</category>
    </item>
    <item>
      <title>Germany tax residency: it's not just 183 days</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Thu, 09 Jul 2026 08:15:18 +0000</pubDate>
      <link>https://dev.to/countlytracker/germany-tax-residency-its-not-just-183-days-346a</link>
      <guid>https://dev.to/countlytracker/germany-tax-residency-its-not-just-183-days-346a</guid>
      <description>&lt;p&gt;Germany doesn't wait for you to spend 183 days before it can tax you. Keep a flat you use, and you can be resident from the day you get the keys.&lt;/p&gt;

&lt;h2&gt;
  
  
  Two doors in, not one
&lt;/h2&gt;

&lt;p&gt;German law gives the tax office two separate ways to treat you as resident, and either one is enough. Under &lt;a href="https://www.gesetze-im-internet.de/estg/__1.html" rel="noopener noreferrer"&gt;§1(1) of the Income Tax Act&lt;/a&gt; (Einkommensteuergesetz), a natural person who has &lt;em&gt;"einen Wohnsitz oder ihren gewöhnlichen Aufenthalt"&lt;/em&gt; in Germany — a &lt;strong&gt;residence&lt;/strong&gt; or a &lt;strong&gt;habitual abode&lt;/strong&gt; — is &lt;em&gt;unbeschränkt einkommensteuerpflichtig&lt;/em&gt;: subject to unlimited income tax. Neither test depends on your nationality, and the famous "183 days" is only one half of the second one.&lt;/p&gt;

&lt;p&gt;Both terms are defined in the Fiscal Code (&lt;em&gt;Abgabenordnung&lt;/em&gt;, AO), not left to guesswork.&lt;/p&gt;

&lt;h2&gt;
  
  
  A home can be enough (§8 AO)
&lt;/h2&gt;

&lt;p&gt;&lt;a href="https://www.gesetze-im-internet.de/ao_1977/__8.html" rel="noopener noreferrer"&gt;Section 8 AO&lt;/a&gt; is short. A person is resident "at the place at which they maintain a dwelling under circumstances from which it may be inferred that they will maintain and use such dwelling."&lt;/p&gt;

&lt;p&gt;Read it again — it counts no days. If you keep an apartment in Germany that is available to you and that you actually use, you can hold a &lt;em&gt;Wohnsitz&lt;/em&gt; there even while spending most of the year elsewhere. Whether you own or rent it is irrelevant, and registering with the &lt;em&gt;Einwohnermeldeamt&lt;/em&gt; is only evidence, not the test itself: per &lt;a href="https://taxsummaries.pwc.com/germany/individual/residence" rel="noopener noreferrer"&gt;PwC's Worldwide Tax Summaries&lt;/a&gt;, the objective circumstances control, and a dwelling that is merely available and used can establish residence.&lt;/p&gt;

&lt;p&gt;==Under the Wohnsitz test, a home you keep and use can make you a German tax resident before you have spent a single "qualifying" day.== That is the quiet trap for people who move abroad but hold on to a flat "just in case," or who arrive and sign a lease on day one.&lt;/p&gt;

&lt;h2&gt;
  
  
  The six-month rule (§9 AO)
&lt;/h2&gt;

&lt;p&gt;The second door is the &lt;em&gt;gewöhnlicher Aufenthalt&lt;/em&gt;, or habitual abode. &lt;a href="https://www.gesetze-im-internet.de/ao_1977/__9.html" rel="noopener noreferrer"&gt;Section 9 AO&lt;/a&gt; says you have one "at the place at which they are present under circumstances indicating that their stay ... is not merely temporary," and then draws a bright line:&lt;/p&gt;

&lt;blockquote&gt;
&lt;p&gt;"An unbroken stay of not less than six months' duration shall be invariably and from the beginning of such stay regarded as an habitual abode ... brief interruptions shall be excepted."&lt;/p&gt;
&lt;/blockquote&gt;

&lt;p&gt;Three things follow from that exact wording:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;It is &lt;strong&gt;more than six months, unbroken&lt;/strong&gt; — not a calendar-year tally. The period can straddle a year-end, so a continuous stay from, say, November to May can qualify.&lt;/li&gt;
&lt;li&gt;It applies &lt;strong&gt;from the beginning&lt;/strong&gt; of the stay, retroactively, once the six months are reached.&lt;/li&gt;
&lt;li&gt;
&lt;strong&gt;Brief interruptions&lt;/strong&gt; — a trip home, a short holiday — do not reset the clock.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;There is one narrow exception: the six-month rule does not apply where the stay is "exclusively for visiting, recuperation, curative or similar private purposes" and lasts no more than a year. Work is not a holiday.&lt;/p&gt;

&lt;h2&gt;
  
  
  What being resident actually means
&lt;/h2&gt;

&lt;p&gt;A residence or a habitual abode triggers &lt;em&gt;unbeschränkte Steuerpflicht&lt;/em&gt; — unlimited liability — which means Germany taxes your &lt;strong&gt;worldwide&lt;/strong&gt; income, not only what you earn inside Germany. A double-taxation treaty may then hand specific income back to another country, but the starting point is global.&lt;/p&gt;

&lt;p&gt;Exactly which income, and how a treaty re-allocates it, depends on your facts and the specific treaty. This is genuinely country- and situation-specific, so confirm your own case with the Finanzamt or a &lt;em&gt;Steuerberater&lt;/em&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  Three "day counts" people mix up
&lt;/h2&gt;

&lt;p&gt;Much of the confusion is that at least three different day-rules can touch the same trip, and they answer different questions:&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;Rule&lt;/th&gt;
&lt;th&gt;What it decides&lt;/th&gt;
&lt;th&gt;Rough threshold&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;Habitual abode (§9 AO)&lt;/td&gt;
&lt;td&gt;Whether you are &lt;strong&gt;tax resident&lt;/strong&gt; in Germany&lt;/td&gt;
&lt;td&gt;more than 6 months, unbroken&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Treaty 183-day rule (OECD Art. 15)&lt;/td&gt;
&lt;td&gt;Where your &lt;strong&gt;employment income&lt;/strong&gt; is taxed&lt;/td&gt;
&lt;td&gt;183 days in the relevant period&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Schengen 90/180&lt;/td&gt;
&lt;td&gt;How long you may &lt;strong&gt;legally stay&lt;/strong&gt; as a visitor&lt;/td&gt;
&lt;td&gt;90 days in any 180&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;p&gt;The treaty "183-day rule" is the one most people mean — but it decides where an employee's &lt;strong&gt;wages&lt;/strong&gt; are taxed, not whether you are resident, and it only helps when the pay comes from a non-German employer without a German permanent establishment (see &lt;a href="https://www.germany.info/us-en/service/09-taxes/taxes-income-913924" rel="noopener noreferrer"&gt;Article 15 of a typical tax treaty&lt;/a&gt;). The Schengen 90/180 count is immigration law and has nothing to do with tax at all. We unpick the wider muddle in &lt;a href="https://www.endlessriver.xyz/countly/blog/183-day-rule-tax-residency" rel="noopener noreferrer"&gt;The "183-day rule" is not one rule&lt;/a&gt;; and when two countries both claim you as resident, the treaty &lt;a href="https://www.endlessriver.xyz/countly/blog/dual-tax-residency-tie-breaker-rules" rel="noopener noreferrer"&gt;tie-breaker&lt;/a&gt; — permanent home, then centre of vital interests, then habitual abode, then nationality — decides which one wins.&lt;/p&gt;

&lt;h2&gt;
  
  
  The record that settles it
&lt;/h2&gt;

&lt;p&gt;Whichever test is in play, the argument comes down to facts: where your home was, and which days you were actually in the country. If the Finanzamt believes you crossed into habitual abode, the burden of showing otherwise — the exact dates in and out — tends to fall on you.&lt;/p&gt;

&lt;p&gt;That is the case for keeping a contemporaneous record rather than reconstructing one years later from memory and boarding passes. &lt;a href="https://www.endlessriver.xyz/countly" rel="noopener noreferrer"&gt;Countly&lt;/a&gt; counts your days in each country automatically and privately, on your phone, so the tally is always there — for the six-month line, for a treaty's 183 days, and for the Schengen 90/180 — without keeping a spreadsheet.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This is general information, not legal or tax advice; rules vary by country and change, so check official sources or a qualified adviser for your situation.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>germany</category>
      <category>taxresidency</category>
      <category>183dayrule</category>
      <category>wohnsitz</category>
    </item>
    <item>
      <title>Ireland tax residency: the 183- and 280-day rules</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Wed, 08 Jul 2026 08:14:19 +0000</pubDate>
      <link>https://dev.to/countlytracker/ireland-tax-residency-the-183-and-280-day-rules-3im3</link>
      <guid>https://dev.to/countlytracker/ireland-tax-residency-the-183-and-280-day-rules-3im3</guid>
      <description>&lt;p&gt;Ireland decides tax residency by counting days — but it counts them across two years at once, which is where people get caught.&lt;/p&gt;

&lt;h2&gt;
  
  
  Two ways to become tax resident
&lt;/h2&gt;

&lt;p&gt;Ireland's tax year is the calendar year. You are resident for a given year if either day test is met, according to &lt;a href="https://www.revenue.ie/en/jobs-and-pensions/tax-residence/resident-for-tax-purposes.aspx" rel="noopener noreferrer"&gt;Irish Revenue&lt;/a&gt;:&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;You spend &lt;strong&gt;183 days or more&lt;/strong&gt; in Ireland during that tax year; or&lt;/li&gt;
&lt;li&gt;You spend &lt;strong&gt;280 days or more&lt;/strong&gt; in Ireland across that year &lt;strong&gt;and&lt;/strong&gt; the year before it, taken together.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;The first is the familiar single-year threshold. The second is the one that surprises people. ==Ireland adds two consecutive tax years together: 280 days across this year and last can make you resident even if you never reach 183 in either one.==&lt;/p&gt;

&lt;p&gt;There is a floor on the two-year test. If you spend &lt;strong&gt;30 days or less&lt;/strong&gt; in Ireland in a year, those days are ignored for the 280-day calculation — so a year only counts toward it if you were present for at least 31 days.&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;Test&lt;/th&gt;
&lt;th&gt;Threshold&lt;/th&gt;
&lt;th&gt;Makes you resident for&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;Single year&lt;/td&gt;
&lt;td&gt;183+ days in the year&lt;/td&gt;
&lt;td&gt;That tax year&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Two years combined&lt;/td&gt;
&lt;td&gt;280+ days over this year + last (min. 31 days each)&lt;/td&gt;
&lt;td&gt;The second year&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;h2&gt;
  
  
  What counts as a day
&lt;/h2&gt;

&lt;p&gt;Under current Revenue rules, ==you are treated as present for a day if you are in Ireland for any part of it== — not only if you are there at midnight. A late-night arrival and an early-morning departure can each be a counted day, so the total adds up faster than people expect.&lt;/p&gt;

&lt;p&gt;Two narrow exceptions exist. Time spent purely "airside" — in the part of an airport or port that non-travellers cannot reach — does not count. And if you are prevented from leaving on your planned day of departure by unforeseen, unavoidable events such as severe weather or an aircraft breakdown, that extra day may be disregarded (&lt;a href="https://www.revenue.ie/en/jobs-and-pensions/tax-residence/resident-for-tax-purposes.aspx" rel="noopener noreferrer"&gt;Revenue&lt;/a&gt;).&lt;/p&gt;

&lt;p&gt;You can also choose residency: if you arrive intending to be resident the following year, you may elect to be treated as resident from your arrival year by informing Revenue in writing.&lt;/p&gt;

&lt;h2&gt;
  
  
  The 280-day trap
&lt;/h2&gt;

&lt;p&gt;Because the second test spans two years, a run of long-but-not-enormous stays can tip you over without any single year looking decisive. Spend, say, 140 days one year and 150 the next and you cross 280 — resident for the second year, even though neither year reached 183. The precise outcome depends on your own facts and the year in question, so treat this as an illustration, not advice, and check the current guidance.&lt;/p&gt;

&lt;p&gt;This is exactly why a day count you can trust across more than one year matters. Reconstructing it from memory when a return is due — a year or more after the fact — is when the arithmetic gets slippery, and it is easy to miss that last year's days still count. It also helps to be clear on &lt;a href="https://www.endlessriver.xyz/countly/blog/what-counts-as-a-day-of-presence" rel="noopener noreferrer"&gt;what actually counts as a "day"&lt;/a&gt; before you start tallying.&lt;/p&gt;

&lt;h2&gt;
  
  
  Ordinary residence: the three-year tail
&lt;/h2&gt;

&lt;p&gt;Residence is not the end of the story. Once you have been resident for &lt;strong&gt;three consecutive tax years&lt;/strong&gt;, you become &lt;strong&gt;ordinarily resident&lt;/strong&gt; from the start of the fourth (&lt;a href="https://www.revenue.ie/en/jobs-and-pensions/tax-residence/ordinarily-resident-tax-purposes.aspx" rel="noopener noreferrer"&gt;Revenue&lt;/a&gt;). Leaving does not switch that off at once: you stay ordinarily resident until you have been non-resident for &lt;strong&gt;three consecutive years&lt;/strong&gt;. During that tail, Ireland can still tax your worldwide income, with limited carve-outs for foreign employment carried out entirely abroad and small amounts of other foreign income.&lt;/p&gt;

&lt;h2&gt;
  
  
  Domicile and the remittance basis
&lt;/h2&gt;

&lt;p&gt;A separate concept, &lt;strong&gt;domicile&lt;/strong&gt;, is broadly the country you regard as your permanent home. Someone who is Irish-resident but &lt;strong&gt;non-domiciled&lt;/strong&gt; may be taxed on the &lt;strong&gt;remittance basis&lt;/strong&gt;: Irish income is taxed as normal, but foreign income and gains are taxed only to the extent they are brought into Ireland (&lt;a href="https://www.revenue.ie/en/jobs-and-pensions/tax-residence/domicile-domicile-levy.aspx" rel="noopener noreferrer"&gt;Revenue&lt;/a&gt;). If you are both resident and domiciled, you are generally taxable on your worldwide income.&lt;/p&gt;

&lt;p&gt;None of this replaces professional advice — residence, ordinary residence and domicile interact, and a tax treaty can change the result if another country also claims you. See our note on the &lt;a href="https://www.endlessriver.xyz/countly/blog/dual-tax-residency-tie-breaker-rules" rel="noopener noreferrer"&gt;treaty tie-breaker&lt;/a&gt; for what happens when two countries both call you resident.&lt;/p&gt;

&lt;h2&gt;
  
  
  Why the record matters
&lt;/h2&gt;

&lt;p&gt;Every one of these tests turns on the same raw material: how many days you were physically in the country, and in which years. Ireland's two-year rule makes that a multi-year question rather than a single-year one — the kind of thing that is hard to answer from passport stamps and calendar guesses months later.&lt;/p&gt;

&lt;p&gt;That is the quiet job Countly does. It counts the days you spend in each country automatically, on your phone, and keeps the running total private — no account, no analytics — so when a form or an adviser asks how many days you spent in Ireland last year and the year before, you have an exact figure instead of an estimate.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This is general information, not legal or tax advice. Tax residency rules vary by country and change — always check the official guidance and, where it matters, consult a qualified professional.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>ireland</category>
      <category>taxresidency</category>
      <category>183dayrule</category>
      <category>280dayrule</category>
    </item>
    <item>
      <title>How long can you leave the US with a green card?</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Tue, 07 Jul 2026 08:13:52 +0000</pubDate>
      <link>https://dev.to/countlytracker/how-long-can-you-leave-the-us-with-a-green-card-m7n</link>
      <guid>https://dev.to/countlytracker/how-long-can-you-leave-the-us-with-a-green-card-m7n</guid>
      <description>&lt;p&gt;A green card lets you come and go — but stay away long enough, and the U.S. government can decide you gave it up.&lt;/p&gt;

&lt;h2&gt;
  
  
  Your status is intent, not the plastic card
&lt;/h2&gt;

&lt;p&gt;Being a lawful permanent resident means the United States is your permanent home. Travel doesn't change that by itself: U.S. Citizenship and Immigration Services says permanent residents are "free to travel outside the United States, and temporary or brief travel usually does not affect your permanent resident status" (&lt;a href="https://www.uscis.gov/green-card/after-we-grant-your-green-card/international-travel-as-a-permanent-resident" rel="noopener noreferrer"&gt;USCIS&lt;/a&gt;). What can change it is intent. If an officer decides "you did not intend to make the United States your permanent home, you will be found to have abandoned your permanent resident status."&lt;/p&gt;

&lt;p&gt;==A green card is evidence of your status, not a guarantee of it — what you actually keep is the intention, and the record, of making the United States your home.==&lt;/p&gt;

&lt;p&gt;That is why an identical trip can be fine for one person and costly for another. USCIS lists the factors an officer can weigh: the reason for the trip, how long you planned to be away, whether you kept U.S. family and community ties, employment, a mailing address, bank accounts, a driver's license, property or a business — and whether you filed U.S. income taxes as a resident. Moving to another country to live there permanently, or declaring yourself a "nonimmigrant" on your tax return, are named examples of abandoning status on the &lt;a href="https://www.uscis.gov/green-card/after-we-grant-your-green-card/maintaining-permanent-residence" rel="noopener noreferrer"&gt;Maintaining Permanent Residence&lt;/a&gt; page.&lt;/p&gt;

&lt;h2&gt;
  
  
  The one-year guideline
&lt;/h2&gt;

&lt;p&gt;USCIS offers one rule of thumb: "A general guide used is whether you have been absent from the United States for more than a year." Stay under a year and a valid, unexpired green card (Form I-551) is generally the document you present to re-enter. Go over it, and the calculus changes.&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;How long you are away&lt;/th&gt;
&lt;th&gt;What it can mean&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;A brief, temporary trip&lt;/td&gt;
&lt;td&gt;Usually no effect on your status&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Around six months or more&lt;/td&gt;
&lt;td&gt;May disrupt the continuous residence needed to naturalize; expect closer questions on return&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;More than one year&lt;/td&gt;
&lt;td&gt;Your green card alone is generally no longer enough to re-enter; a re-entry permit should be arranged before you leave&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;More than two years&lt;/td&gt;
&lt;td&gt;A re-entry permit will have expired; you may need a returning resident (SB-1) visa&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;p&gt;None of these are automatic verdicts — a Customs and Border Protection officer still decides admissibility each time you arrive — but they are where scrutiny sharpens. Abandonment can even be found on a trip shorter than a year if the surrounding facts say you moved your life abroad.&lt;/p&gt;

&lt;h2&gt;
  
  
  Planning a long trip: re-entry permits and the SB-1
&lt;/h2&gt;

&lt;p&gt;If you know you will be outside the U.S. for more than a year, USCIS advises applying for a re-entry permit on Form I-131 "prior to leaving the United States." The permit lets you seek admission during its validity without first obtaining a returning resident visa, and helps establish that you intend to keep the U.S. as your permanent home. It "does not guarantee entry" — you must still be found admissible. And its window is finite: USCIS notes that if you remain outside the U.S. for more than two years, "any reentry permit granted before your departure ... will have expired." From there the usual route is a returning resident (SB-1) visa at a U.S. Embassy or Consulate, which requires establishing immigrant-visa eligibility and a medical exam.&lt;/p&gt;

&lt;p&gt;The timing is unforgiving: you must apply for the re-entry permit — and be physically present in the U.S. — before you go. It cannot be arranged from abroad after you have already left.&lt;/p&gt;

&lt;h2&gt;
  
  
  Naturalization and taxes keep counting
&lt;/h2&gt;

&lt;p&gt;Two other clocks run while you are away.&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Naturalization.&lt;/strong&gt; Long absences erode the "continuous residence" you need to naturalize. USCIS warns that "absences ... of six months or more may disrupt the continuous residency required for naturalization," and that if an absence is a year or longer you may file Form N-470 to preserve it. Keeping the card and staying on track for citizenship are two separate tests — see &lt;a href="https://www.endlessriver.xyz/countly/blog/us-naturalization-continuous-residence" rel="noopener noreferrer"&gt;US citizenship and the days you must prove&lt;/a&gt;.&lt;/p&gt;

&lt;p&gt;&lt;strong&gt;Taxes.&lt;/strong&gt; A green card also makes you a U.S. tax resident. Under the IRS "green card test," you are treated as a U.S. resident for tax purposes if you are a lawful permanent resident "at any time during the calendar year," and that status continues until you formally renounce or abandon it, or it is terminated — it does not switch off simply because you live abroad (&lt;a href="https://www.irs.gov/individuals/international-taxpayers/alien-residency-green-card-test" rel="noopener noreferrer"&gt;IRS&lt;/a&gt;). In practice that generally means U.S. tax obligations on worldwide income, wherever you happen to be.&lt;/p&gt;

&lt;h2&gt;
  
  
  Every threshold is counted in days
&lt;/h2&gt;

&lt;p&gt;Notice what all of these rules share: they turn on dates. "More than a year." "Six months or more." Two years. Each absence has a day you left and a day you returned, and the gap between them is what an officer — or the IRS — measures against a line. When you apply to naturalize, Form N-400 asks you to list every trip outside the country; at the border, you may be asked to account for a long absence on the spot. &lt;a href="https://www.endlessriver.xyz/countly/blog/proving-your-days-burden-of-proof" rel="noopener noreferrer"&gt;Who has to prove where you were?&lt;/a&gt; explains why that burden usually lands on you.&lt;/p&gt;

&lt;p&gt;Reconstructing those dates years later, from memory and a drawer of old boarding passes, is exactly where people slip — and modern border systems increasingly hold the real record to check against. That is the quiet job &lt;a href="https://www.endlessriver.xyz/countly" rel="noopener noreferrer"&gt;Countly&lt;/a&gt; does: it keeps an automatic, private, on-device log of when you left each country and how many days you spent there, so "how long were you away?" is a fact you already have rather than a guess.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This is general information, not legal or tax advice. Immigration and tax rules vary and change — confirm the current requirements with the official U.S. government sources linked above before you act.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>greencard</category>
      <category>permanentresidence</category>
      <category>reentrypermit</category>
      <category>abandonment</category>
    </item>
    <item>
      <title>Portugal tax residency: the 183-day rule</title>
      <dc:creator>Countly - Country Days Tracker</dc:creator>
      <pubDate>Mon, 06 Jul 2026 21:43:08 +0000</pubDate>
      <link>https://dev.to/countlytracker/portugal-tax-residency-the-183-day-rule-2h8e</link>
      <guid>https://dev.to/countlytracker/portugal-tax-residency-the-183-day-rule-2h8e</guid>
      <description>&lt;p&gt;Move to Portugal and the tax question is not whether you meant to stay. It is how many days you were there — and whether you kept a home.&lt;/p&gt;

&lt;h2&gt;
  
  
  Two doors into residency
&lt;/h2&gt;

&lt;p&gt;Portugal's residency tests live in Article 16 of the Personal Income Tax Code (the &lt;em&gt;Código do IRS&lt;/em&gt;, or CIRS). You are a tax resident if you meet &lt;strong&gt;either&lt;/strong&gt; of two conditions in the relevant period (&lt;a href="https://taxsummaries.pwc.com/portugal/individual/residence" rel="noopener noreferrer"&gt;PwC summary of Portuguese residence rules&lt;/a&gt;):&lt;/p&gt;

&lt;ul&gt;
&lt;li&gt;You spend &lt;strong&gt;more than 183 days&lt;/strong&gt; in Portugal, consecutive or not; or&lt;/li&gt;
&lt;li&gt;You keep a &lt;strong&gt;home&lt;/strong&gt; there on any day of the period, in conditions that suggest you intend to hold and occupy it as your habitual residence.&lt;/li&gt;
&lt;/ul&gt;

&lt;p&gt;You only need to walk through one — and the stakes are not small. ==A Portuguese tax resident is taxed on worldwide income==, while a non-resident is taxed only on Portuguese-source income (&lt;a href="https://taxsummaries.pwc.com/portugal/individual/taxes-on-personal-income" rel="noopener noreferrer"&gt;PwC, taxes on personal income&lt;/a&gt;).&lt;/p&gt;

&lt;div class="table-wrapper-paragraph"&gt;&lt;table&gt;
&lt;thead&gt;
&lt;tr&gt;
&lt;th&gt;Status&lt;/th&gt;
&lt;th&gt;Taxed on&lt;/th&gt;
&lt;/tr&gt;
&lt;/thead&gt;
&lt;tbody&gt;
&lt;tr&gt;
&lt;td&gt;Resident&lt;/td&gt;
&lt;td&gt;Worldwide income, at progressive rates (12.5%–48% for 2026)&lt;/td&gt;
&lt;/tr&gt;
&lt;tr&gt;
&lt;td&gt;Non-resident&lt;/td&gt;
&lt;td&gt;Portuguese-source income only&lt;/td&gt;
&lt;/tr&gt;
&lt;/tbody&gt;
&lt;/table&gt;&lt;/div&gt;

&lt;h2&gt;
  
  
  The 183 days — over a rolling window
&lt;/h2&gt;

&lt;p&gt;Here is the detail that catches people. Portugal does not only look at the calendar year. The 183-day count is measured over &lt;strong&gt;any 12-month period that starts or ends in the fiscal year concerned&lt;/strong&gt; (&lt;a href="https://taxsummaries.pwc.com/portugal/individual/residence" rel="noopener noreferrer"&gt;PwC&lt;/a&gt;). The &lt;a href="https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/portugal-tax-residency.pdf" rel="noopener noreferrer"&gt;OECD's summary of Portugal's residency rules&lt;/a&gt; sets out the same 183-day and habitual-residence structure.&lt;/p&gt;

&lt;p&gt;A rolling window behaves differently from a calendar one. Days from the end of one year and the start of the next can combine to pass 183 across a twelve-month stretch that no single January-to-December view would reveal. If your life is spread across borders, the only reliable way to know where you stand is to track presence continuously — not to total a single year the following April.&lt;/p&gt;

&lt;p&gt;This is a different regime from the Schengen 90/180 rule, which limits short-stay travel over a rolling 180 days. Tax residency and border-stay limits are separate systems with separate clocks — we pull them apart in &lt;a href="https://www.endlessriver.xyz/countly/blog/schengen-90-180-vs-183-day-tax-rule" rel="noopener noreferrer"&gt;Schengen 90/180 vs. the 183-day tax rule&lt;/a&gt;.&lt;/p&gt;

&lt;h2&gt;
  
  
  A home can be enough on its own
&lt;/h2&gt;

&lt;p&gt;Even below 183 days, Portugal can treat you as resident if you keep a dwelling there under conditions that imply you mean to keep it as your habitual home (&lt;a href="https://www.oecd.org/content/dam/oecd/en/topics/policy-issue-focus/aeoi/portugal-tax-residency.pdf" rel="noopener noreferrer"&gt;OECD&lt;/a&gt;). There is no day count attached to this test: an available home you intend to return to can establish residency by itself. It is a judgement about your ties, not a tally.&lt;/p&gt;

&lt;h2&gt;
  
  
  Residency can start on your first day
&lt;/h2&gt;

&lt;p&gt;Portugal also surprises arrivals from countries with all-or-nothing tax years. Residency &lt;strong&gt;begins on the first day of presence&lt;/strong&gt; and &lt;strong&gt;ends on the last day&lt;/strong&gt;, so you can be resident for only part of a year (&lt;a href="https://taxsummaries.pwc.com/portugal/individual/residence" rel="noopener noreferrer"&gt;PwC&lt;/a&gt;).&lt;/p&gt;

&lt;p&gt;That is the opposite of Spain, which has no split-year treatment and fixes your status for the whole calendar year at once — a contrast worth understanding if you are weighing the two, and one we cover in &lt;a href="https://www.endlessriver.xyz/countly/blog/spain-183-day-tax-residency-rule" rel="noopener noreferrer"&gt;Spain's 183-day tax residency rule&lt;/a&gt;. Because partial-year residency turns on the exact date you arrived or left, those dates matter — not only the annual total.&lt;/p&gt;

&lt;h2&gt;
  
  
  What changed in 2024: NHR is gone
&lt;/h2&gt;

&lt;p&gt;For years Portugal drew newcomers with the &lt;strong&gt;Non-Habitual Resident (NHR)&lt;/strong&gt; regime. It has closed to new entrants, and the government replaced it with a narrower scheme — the &lt;strong&gt;Tax Incentive for Scientific Research and Innovation (IFICI)&lt;/strong&gt;, regulated by Ministerial Decree No. 352/2024/1, published on 23 December 2024 and applying to people who became Portuguese tax residents from 1 January 2024 (&lt;a href="https://kpmg.com/xx/en/our-insights/gms-flash-alert/flash-alert-2025-044.html" rel="noopener noreferrer"&gt;KPMG flash alert&lt;/a&gt;).&lt;/p&gt;

&lt;p&gt;IFICI grants a 20% rate on eligible Portuguese employment and self-employment income for a 10-year period, with an exemption for many categories of foreign-source income — but eligibility is far tighter than NHR's, aimed at academic, research, and highly qualified roles at qualifying employers. Whether you qualify is fact-specific and the rules are new, so treat any incentive as something to confirm with the Portuguese tax authority and a qualified adviser, not a given.&lt;/p&gt;

&lt;p&gt;What has not changed is the residency test itself. Incentive or none, the 183-day count and the home test decide whether Portugal taxes your worldwide income.&lt;/p&gt;

&lt;h2&gt;
  
  
  What this asks of you
&lt;/h2&gt;

&lt;p&gt;Portuguese tax residency rests on facts you are expected to be able to show: how many days you were physically in Portugal across a rolling twelve months, and the exact dates you arrived and left. Those are precisely the facts people reconstruct from memory — and precisely the facts a tax authority can check against border records.&lt;/p&gt;

&lt;p&gt;The quiet defence is a contemporaneous, day-by-day record. That is what Countly keeps: it counts the days you spend in each country automatically, on your phone, and flags you as you approach thresholds like 183 days — so "how long was I in Portugal?" is a number you already have, not one you rebuild from boarding passes. It stays on your device; there is no account and nothing to track you.&lt;/p&gt;

&lt;p&gt;&lt;em&gt;This is general information, not legal or tax advice. Rules vary by country and change — check the official &lt;a href="https://www.portaldasfinancas.gov.pt/" rel="noopener noreferrer"&gt;Portuguese tax authority (Autoridade Tributária)&lt;/a&gt; guidance and a qualified adviser for your situation.&lt;/em&gt;&lt;/p&gt;

</description>
      <category>portugal</category>
      <category>taxresidency</category>
      <category>183dayrule</category>
      <category>worldwideincome</category>
    </item>
  </channel>
</rss>
