Italy: 183 days in the tax year
Under 183 days in Italy in the calendar year
About This Rule
Counts your days in Italy each calendar year: being present in Italy for most of the tax year, 183 days or 184 in a leap year, makes you resident, and part days count. The app warns from day 183 every year, one day early in a leap year. Residence under the civil code and domicile (your main personal and family ties) are separate tests that can each decide it whatever your day count, and being registered as a resident for most of the year makes you presumed resident unless you prove otherwise.
Sources
Reviewed September 30, 2026
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