Tax residency in Monaco: the 183-day rule
Medium 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
Monaco has no personal income tax, so there is no residency test to count against. The 183 days are the requirement for the certificate of residence for tax purposes, which is also granted on fewer days if your presence in Monaco exceeds that in any other country. Do not confuse them with the three months of the residence permit, which is a different thing.
And if you are French, the 1963 treaty keeps you paying French tax anyway unless you had habitual residence in Monaco before October 1957: the count does not decide on its own.