Ukraine
Days are counted over the tax year and include arrival and departure days. But the test comes after home and centre of vital interests. If your only home is a Kyiv apartment, you may be resident regardless of the day count.
Other countries
| Country | Day rule |
|---|---|
| Poland | More than 183 days in the tax year, an independent ground |
| Czechia | At least 183 days in the calendar year |
| Spain | More than 183 days in the calendar year; sporadic absences count |
| Germany | Habitual abode of more than six months, which can straddle years |
| UK | 183+ days in the tax year is automatic residency; fewer than 16 or 46 days is automatic non-residency |
| U.S. | 31 days this year and 183 weighted days over three years |
Why this matters
You can exceed 183 days in Ukraine and still be resident in your home country, or the reverse. At the treaty level, day counts feed into habitual abode, the third tie-breaker step.
Practical steps
Keep a travel log and border records, and don't plan residency on days alone.
Read more in the guide. Related: When you become resident, Treaty tie-breaker.
