{"version":1,"lastReviewed":"2026-10-27","schengen":{"members":["AT","BE","BG","HR","CZ","DK","EE","FI","FR","DE","GR","HU","IS","IT","LV","LI","LT","LU","MT","NL","NO","PL","PT","RO","SK","SI","ES","SE","CH"],"microstates":[{"code":"MC","name":"Monaco","note":"No border controls with France; time there is treated as time in France. Not counted separately."},{"code":"SM","name":"San Marino","note":"Open border with Italy; time there is treated as time in Italy. Not counted separately."},{"code":"VA","name":"Vatican City","note":"Open border with Italy; time there is treated as time in Italy. Not counted separately."},{"code":"AD","name":"Andorra","note":"Not in Schengen. Reaching Andorra means crossing Spain or France, so those days still count."}],"notes":["29 European countries are in the Schengen area and use the EES: the Schengen EU members (including Bulgaria and Romania) plus Iceland, Liechtenstein, Norway and Switzerland.","Ireland and Cyprus are EU members but are not part of Schengen or the EES."],"sources":[{"title":"European Commission: Schengen Area","url":"https://home-affairs.ec.europa.eu/policies/schengen/schengen-area_en"},{"title":"European Commission: short-stay calculator and user manual","url":"https://home-affairs.ec.europa.eu/policies/schengen/border-crossing/short-stay-calculator_en"}]},"ees":{"status":"The Entry/Exit System (EES) started on 12 October 2025 and is operating at Schengen external borders. Border authorities compute the 90/180 count from biometric entry and exit records.","startedOn":"2025-10-12","fullyOperationalOn":"2026-04-10","sources":[{"title":"Travel Europe: Entry/Exit System","url":"https://travel-europe.europa.eu/ees_en"}],"lastReviewed":"2026-10-27"},"etias":{"launchDate":null,"status":"ETIAS is not operating yet and the EU has not announced a launch date. You do not need ETIAS now and should not pay for an application ahead of time. The official site will announce a date several months before launch.","feeEur":20,"validity":"3 years or until the passport expires, whichever comes first.","sources":[{"title":"Travel Europe: ETIAS","url":"https://travel-europe.europa.eu/etias_en"}],"lastReviewed":"2026-10-27"},"jurisdictions":[{"code":"GB","name":"United Kingdom (Statutory Residence Test)","countryCode":"GB","taxYearStart":"04-06","threshold":183,"comparison":"gte","convention":"midnight","extraTests":[],"notes":["Counts days you are in the UK at midnight. Spending 183 or more days in the UK in a tax year makes you UK resident for that year.","Not modelled: the transit exception, the deeming rule for days you are not present at midnight, and the automatic overseas tests and sufficient-ties test.","The UK tax year runs 6 April to 5 April."],"sources":[{"title":"GOV.UK: RDR3 Statutory Residence Test notes","url":"https://www.gov.uk/government/publications/rdr3-statutory-residence-test-srt/guidance-note-for-statutory-residence-test-srt-rdr3"}],"lastReviewed":"2026-10-27","verified":true},{"code":"ES","name":"Spain","countryCode":"ES","taxYearStart":"01-01","threshold":183,"comparison":"gt","convention":"spainSporadic","extraTests":[],"notes":["You are tax resident if you spend more than 183 days in Spain in the calendar year.","Short absences abroad (sporadic absences) are added back to the Spanish count unless you prove tax residence in another country. The app shows both the physical count and a risk count.","A separate test looks at whether your main centre of economic activities or interests is in Spain."],"sources":[{"title":"Agencia Tributaria: habitual residence in Spanish territory","url":"https://sede.agenciatributaria.gob.es/Sede/en_gb/ayuda/manuales-videos-folletos/manuales-practicos/irpf-2025/c02-irpf-cuestiones-generales/sujecion-irpf-aspectos-personales/residencia-habitual-territorio-espanol.html"}],"lastReviewed":"2026-10-27","verified":true},{"code":"PT","name":"Portugal","countryCode":"PT","taxYearStart":"01-01","threshold":183,"comparison":"gt","convention":"rolling12Months","extraTests":[],"notes":["You are tax resident if you spend more than 183 days, consecutive or not, in Portugal in any 12-month period that begins or ends in the tax year.","A separate test applies if you have a home in Portugal that you keep as your habitual residence, regardless of days.","Partial days in Portugal count as days present."],"sources":[{"title":"OECD: Portugal tax residency summary","url":"https://search.oecd.org/tax/automatic-exchange/crs-implementation-and-assistance/tax-residency/Portugal-Tax-Residency.pdf"}],"lastReviewed":"2026-10-27","verified":true},{"code":"FR","name":"France","countryCode":"FR","taxYearStart":"01-01","threshold":183,"comparison":"gt","convention":"anyPartOfDay","extraTests":[],"notes":["Indicator only. French residence turns mainly on home, main place of stay, professional activity and centre of economic interests, not only on days."],"sources":[{"title":"impots.gouv.fr: international","url":"https://www.impots.gouv.fr/international-particulier"}],"lastReviewed":"2026-10-27","verified":false},{"code":"IT","name":"Italy","countryCode":"IT","taxYearStart":"01-01","threshold":183,"comparison":"gt","convention":"anyPartOfDay","extraTests":[],"notes":["Indicator only. Residence also depends on being registered in the civil registry and on where your domicile or residence is."],"sources":[{"title":"Agenzia delle Entrate","url":"https://www.agenziaentrate.gov.it/portale/en/"}],"lastReviewed":"2026-10-27","verified":false},{"code":"GR","name":"Greece","countryCode":"GR","taxYearStart":"01-01","threshold":183,"comparison":"gt","convention":"anyPartOfDay","extraTests":[],"notes":["Indicator only. Greek residence also looks at your permanent home or centre of vital interests."],"sources":[{"title":"Independent Authority for Public Revenue (AADE)","url":"https://www.aade.gr/en"}],"lastReviewed":"2026-10-27","verified":false},{"code":"US","name":"United States (substantial presence)","countryCode":"US","taxYearStart":"01-01","threshold":183,"comparison":"gte","convention":"anyPartOfDay","extraTests":["usSubstantialPresence"],"notes":["Substantial presence test: at least 31 days this year, and this year's days plus one third of last year's plus one sixth of the year before's reach 183 or more.","Exemptions and the closer-connection exception are not modelled."],"sources":[{"title":"IRS: Substantial presence test","url":"https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test"}],"lastReviewed":"2026-10-27","verified":false},{"code":"CA","name":"Canada (sojourning)","countryCode":"CA","taxYearStart":"01-01","threshold":183,"comparison":"gte","convention":"anyPartOfDay","extraTests":[],"notes":["Indicator only. Residential ties decide most cases; 183 days or more of sojourning can make you a deemed resident."],"sources":[{"title":"Canada Revenue Agency: determining residency status","url":"https://www.canada.ca/en/revenue-agency/services/tax/international-non-residents/information-been-moved/determining-your-residency-status.html"}],"lastReviewed":"2026-10-27","verified":false},{"code":"AU","name":"Australia","countryCode":"AU","taxYearStart":"07-01","threshold":183,"comparison":"gte","convention":"anyPartOfDay","extraTests":[],"notes":["Indicator only. Australian residency uses several tests (resides, domicile, 183 days, superannuation). The tax year runs 1 July to 30 June."],"sources":[{"title":"Australian Taxation Office: residency tests","url":"https://www.ato.gov.au/individuals-and-families/coming-to-australia-or-going-overseas/your-tax-residency"}],"lastReviewed":"2026-10-27","verified":false}]}