Digital Nomad Tax Residency Physical Presence Checker

Track presence days against the US Substantial Presence Test, Cyprus 60-day, and Spain 183-day rules to manage your global tax exposure.

Mathematical Audit

Tax Residency Physical Presence Formulas

Tax residency is calculated using either flat day counts (such as the 183-day rule) or a multi-year weighted formula (such as the US Substantial Presence Test).

US SPT Weighted Days = Current Year Days + (1/3 × Prior Year Days) + (1/6 × Second Prior Year Days)
Standard 183-Day Rule = Physical Presence > 183 Days
Cyprus 60-Day Rule = Presence >= 60 Days AND Other Country Presence <= 183 Days AND Ties & Home Verified

Passing these tests indicates you meet physical presence requirements, which usually triggers tax residency or eligibility for exclusions.

Operational Guide

How to Use the Physical Presence Checker

1

Select your target tax residency rule

Choose from US Substantial Presence Test, Cyprus 60-day rule, Spain/Portugal 183-day rule, Georgia, or a custom day threshold.

2

Input your physical presence days

Enter the number of days you spent in that country for the current year, and the preceding two years if calculating the US SPT.

3

Verify ties and secondary criteria

For rules like Cyprus, confirm if you maintain a permanent home and local economic ties.

4

Calculate and analyze results

View the residency classification, weighted totals, and the countdown to your threshold.

Real-World Scenario Example

"A digital nomad selects the US Substantial Presence Test and inputs 120 days in the current year, 120 days in the prior year, and 120 days in the second prior year."

Inputs

ruleType:us-spt
currentYearDays:120
priorYearDays:120
secondPriorYearDays:120

Result

180 weighted days. They do not meet the substantial presence test (requires 183 days), meaning they are not considered a US tax resident for that year.

Important Disclaimer

This tool provides physical presence estimates based on standard rules. Real-world tax residency can be affected by treaties, center of vital interests, and individual circumstances. Consult a tax professional.

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