Do you need a home in Vermont to be a statutory resident?

Yes. The statutory residence test requires both a permanent place of abode in Vermont and more than 183 days in the state during the taxable year. Days alone, without a qualifying place of abode, do not make you a statutory resident, though a separate domicile test can.

Vermont's 183-Day Statutory Residency Rule

Q: How many days can you spend in Vermont without becoming a statutory resident?

Up to 183 days in the taxable year. Spending more than 183 days (184 or more) in Vermont, while maintaining a permanent place of abode there, makes you a statutory resident even if you are domiciled elsewhere. Exactly 183 days keeps you under the day test.

Q: What counts as a day in Vermont for the 183-day rule?

Vermont counts any part of a day spent in the state as a full day, with narrow exceptions. You do not need to sleep at the permanent place of abode for the day to count.

A home in Vermont plus more than 183 days there in the taxable year makes you a statutory resident, even if you live elsewhere. Here is exactly how the count works.

Last verified: July 2026

In short: Vermont treats you as a statutory resident if you both maintain a permanent place of abode in the state and spend more than 183 days (184 or more) in Vermont during the taxable year. This applies even if your permanent home is in another state or country. Any part of a day in Vermont counts as a full day.

Threshold: More than 183 days (184+)
Also required: Permanent place of abode
Counting window: Taxable year (calendar year)
A day counts if: Any part of a day in VT
Applies even if: Domiciled elsewhere
Legal basis: 32 V.S.A. §5811(11)

The rule

Vermont has two separate ways to be a resident: by domicile (Vermont is your true, permanent home) or by statutory residence. The 183-day rule is the statutory-residence test, and it has two conditions that must both be met:

A permanent place of abode. You maintain a dwelling suitable for year-round living in Vermont. It does not have to be owned, and you do not have to live in it full time.
More than 183 days. You are present in Vermont for more than an aggregate of 183 days (184 or more) during the taxable year. Exactly 183 days keeps you under the day test.

Meet both and you are a statutory resident, taxed by Vermont on your income, even if you are domiciled in another state or country.

How to count it

Confirm you maintained a permanent place of abode in Vermont during the taxable year.
Count every day on which you were present in Vermont for any part of the day.
Add the days across the whole taxable year. Days do not need to be consecutive.
If the total is more than 183 (184 or more) and the place-of-abode condition is met, you are a statutory resident for that year.

Example. You are domiciled in Florida but keep a house near Stowe all year. Across the year you are physically in Vermont on 190 days, many of them just for part of the day.

Because any part of a day counts, all 190 days count. With a permanent place of abode plus more than 183 days, you are a Vermont statutory resident, taxed on your income, despite being a Florida domiciliary.

Beyond the day count

The 183-day test is only the statutory route. Vermont can also tax you as a resident by domicile, which turns on where your true home and life are rather than a day count, and domicile has no day threshold at all. If you move into or out of Vermont partway through the year, you may file as a part-year resident for the portion of the year you qualified. The day count is what most travelers can control, so it is the number worth tracking.

Official source: 32 V.S.A. §5811(11), explained on the Vermont Department of Taxes Resident page.

AtlasDays tracks Vermont's 183-day rule automatically

Log your trips once. AtlasDays counts your days in Vermont for each year, privately on your iPhone, and warns you before you cross the 183-day line.

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FAQ

How many days can you spend in Vermont without becoming a statutory resident?

Up to 183 days in the taxable year. At more than 183 days (184 or more), combined with a permanent place of abode, you become a statutory resident.

What counts as a day in Vermont?

Any part of a day spent in Vermont counts as a full day, with narrow exceptions. You do not need to sleep at the permanent place of abode for the day to count.

Do you need a home in Vermont to be caught by the rule?

For the statutory test, yes. Without a permanent place of abode there is no statutory residence on days alone, though a separate domicile test can still make you a resident.