Tax residency in Czechia: the 183-day rule
High confidenceReviewed in September 2026
The short answer
183days in calendar year
- Window
- Calendar year
- How it counts
- Any presence during the day
- Direction
- Reaching the threshold makes you resident
How the days are counted
183 days in the calendar year, consecutive or in several stretches, and every day begun counts in full. If you cross it you are resident for the whole calendar year, back to 1 January. Days spent there only to study or for medical treatment do not count.
Having a permanent home with the intention to live in it, even rented or a hotel, makes you resident with no days counted: the count does not decide on its own.
The source
These count days the same way as Czechia