The 183-Day Rule Is a Trap for Digital Nomads

A software developer spent a year across 12 countries — 3 months in Bali, 2 in Mexico, 2 in Portugal, the rest scattered. She never stayed 183 days anywhere. Four years later she got letters from both the IRS AND the Portuguese tax authority for the same income.

The 183-day rule does not make you a resident of nowhere. It makes you a resident of your origin country, at full worldwide rates.

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