Italy’s 183-day rule: when you become tax resident
Since 2024, being physically present in Italy for most of the calendar year — 183 days, or 184 in a leap year, fractions of a day included — makes you tax resident on its own. So 182 is the most you can spend and stay under it.
Italy 183-day calculator
Being in Italy for most of the calendar year — 183 days — makes you tax resident. Any part of a day counts.
Italy’s tax residency tests
Since 1 January 2024 you’re tax resident in Italy if, for most of the tax period — 183 days in a year, or 184 in a leap year — any of these applies:
- you’re physically present in Italy, fractions of a day included;
- you have your residence in Italy, as the civil code defines it;
- you have your domicile in Italy — the place where your personal and family relationships mainly develop;
- you’re registered as a resident — a presumption that can now be rebutted.
Any one of them is enough, and the days don’t have to be in a row.
Worked example
Arriving in Italy on 1 January and staying, you can stay until 1 July — your 182nd day. Being there on 2 July would be day 183.
How FlySee counts it
The calculator counts as the FlySee app does: any part of a day in Italy is a day there; days add up over the calendar year; 182 is the last day under the test and the 183rd is the one to avoid — in a leap year too, where the law’s number is 184: a day early, never late.