Does half a day of presence count?

Yes. Since 2024 the rule states expressly that fractions of a day are counted, so arriving in the afternoon already counts as a day.

What if I am registered in the anagrafe but live abroad?

Registration became a rebuttable presumption, but the burden of proving that you live abroad falls on you. Register in the register of Italians resident abroad (AIRE).

Italy tax residence calculator

Italy treats you as resident if, for most of the tax period, you have your residence, domicile or physical presence in the country, or are registered in the resident population register. The 2024 reform added physical presence as a stand-alone criterion and clarified that fractions of a day count.

That means 183 days of presence in the year are enough on their own, without a home or registration. The calculator counts those days. The other criteria, in particular domicile understood as the centre of personal and family relations, require analysis.

Source: Consolidated Income Tax Act (TUIR), article 2, as amended in 2024

Calculator

Domicile understood as the centre of personal and family relations, and registration in the population register, can make you resident regardless of the day count.

Your stays

Add each period spent in Italy. Trips starting after today are evaluated as a plan. Nothing is stored or sent to any server.

Arrival

Departure

Leave empty if you are still there.

Result as of today

Italy.

Add at least one stay to see the count.

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Frequently asked questions

Does half a day of presence count?: Yes. Since 2024 the rule states expressly that fractions of a day are counted, so arriving in the afternoon already counts as a day.
What if I am registered in the anagrafe but live abroad?: Registration became a rebuttable presumption, but the burden of proving that you live abroad falls on you. Register in the register of Italians resident abroad (AIRE).

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This calculator counts days under the criteria stated in its assumptions and does not replace professional analysis. Rules change; always check the version in force.