Tax residency in Italy: 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, 184 in a leap year. Since 2024 the law counts physical presence including fractions of a day, so the day you arrive and the day you leave are full days. The count does not decide on its own: you are also resident if your domicile is there, meaning the place where your personal and family life happens, or if you are on the population register.