Countries/United States
United States: visas and tax residency
Outside Schengen and with its own trap: the Substantial Presence Test adds up your days across three years — repeated long visits can make you a tax resident without noticing. No digital nomad visa.
Updated: JUL 2026 · quarterly review
SPT
183 weighted days · 3 years
No
Outside Schengen
No
Digital nomad visa
60+
Double taxation treaties
Visas
Do you need a visa, by passport?
| Your passport | You can stay | Note |
|---|---|---|
| VWP countries (EU included) | ESTA · 90 days | Electronic authorisation; at most 90 days per visit, no extension. |
| All other nationalities | B1/B2 visa | Prior interview; stays of up to 6 months per entry. |
| Work | H, L, O… | Employer-sponsored petitions; no generic remote-work route. |
Combining the US with Europe? American days don't consume Schengen — keep the European counter with the Schengen calculator.
Tax residency
When you become a tax resident in the United States
Criterion 1 · The one Daywhere counts
Substantial Presence Test
183 "weighted days": this year's + 1/3 of last year's + 1/6 of those from two years ago, with a minimum of 31 days this year. About 122 days a year, three years running, already catches you.
Criterion 2
Green card
Being a lawful permanent resident makes you a tax resident from day one, wherever you live.
Criterion 3
Exceptions
The "closer connection" exception (under 183 actual days and stronger ties to another country, form 8840) and treaties can take you out of the SPT.
How many days do you have this year? Check it in a minute.
183-day calculator ›Digital nomad
A digital nomad visa in the US?
No specific visa exists
The United States has no route for foreign remote workers.
ESTA and B2 are not for working
They allow tourism, meetings and errands; working remotely for your foreign employer on short visits is a grey area — without making the country your base.
Actual routes
H-1B (annual lottery), L-1 (internal transfer) or O-1 (extraordinary ability) — all employer-sponsored.
The SPT adds up years: repeated long visits turn into tax residency without warning. Count each year's days with the residency calculator and keep the proof.
Living between countries? Daywhere keeps the count
Days in United States, your Schengen counter and proof of where you were — automatic, with GPS, and with a warning before you cross any threshold.
FAQ
Frequently asked questions about the United States
How is the Substantial Presence Test calculated?
Add up: this year's days + one third of last year's + one sixth of those from two years ago. If the total reaches 183 — and you set foot in the US at least 31 days this year — you're a tax resident unless an exception applies. Any fraction of a day present counts as a full day.
Does the ESTA limit my tax days?
No: the ESTA limits each visit to 90 immigration days, but the SPT adds up all your visits across three years. You can always comply with the ESTA and still end up a tax resident by accumulation.
What is the "closer connection exception"?
If you spent fewer than 183 actual days this year and keep stronger ties to another country — home, family, bank, driving licence — you can file form 8840 and stay out of the SPT. It requires, of course, being able to prove your days and your ties.
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