Two questions, both answered in arithmetic. Will the days add up from the date you land — and at what income does the saving actually cover what complying costs? No account, and no rate we made up.
This is a subtraction, not a residency determination. It does not model sick days, hurricane or disaster days, the three-year alternative, first-year rules, the tax-home test or the closer-connection test — all of which can bear on a real position. TrackedPR does not determine residency and this is not tax advice.
2 July is the last useful arrival date in any calendar year. Land on it and exactly 183 days remain, with no room to leave the island at all. Land the day after and the arithmetic cannot get there.
Same date in leap years — February's extra day moves the arrival and the year's length by one each, and they cancel.
Arriving on the first of each month, and never leaving the island afterwards. The last column is the one worth reading: how much travel the rest of that year could absorb before 183 stops being reachable.
| Arrive | Days left in the year | 183 reachable? | Days you could travel |
|---|---|---|---|
| 1 January | 365 | yes | 182 |
| 1 February | 334 | yes | 151 |
| 1 March | 306 | yes | 123 |
| 1 April | 275 | yes | 92 |
| 1 May | 245 | yes | 62 |
| 1 June | 214 | yes | 31 |
| 1 July | 184 | yes | 1 |
| 1 August | 153 | no — 30 short | — |
| 1 September | 122 | no — 61 short | — |
| 1 October | 92 | no — 91 short | — |
| 1 November | 61 | no — 122 short | — |
| 1 December | 31 | no — 152 short | — |
Computed for 2026 when this page was built, from the same function as the calculator. A June arrival still works but leaves a month of travel in the whole year; a July arrival leaves a single day.
The date does most of the work, and travel does the rest. All three of these land in the same calendar year:
Comfortable. Nearly three months of slack, so a bad hurricane season or a family emergency does not put the year at risk.
The interesting one. The date works; the travel is what breaks it. Eight days is the whole margin — one extended trip either way decides the year.
Cannot get there on presence alone, however the rest of the year goes. That is not a reason not to move; it is a reason the first calendar year needs a conversation rather than a counter.
Those figures are computed by the same function as the calculator above, not typed in.
A different question, and one nobody can answer for you from a web page. What this can do is the arithmetic once you have the two rates from your advisor — including the number most people never work out, which is the income where the saving stops covering what compliance costs.
Every rate above is one you typed. TrackedPR does not know what rate applies to you, which of your income is Puerto Rico–source, how a US citizen's federal position interacts with a decree, or what your chapter requires — and this page does not guess at any of it. It subtracts two numbers you brought from your advisor. It is not tax advice, and the decision is not only a financial one.
The counter is simple, and most of the confusion around it comes from assuming it is stricter than it is:
Whether you are a bona fide resident is not a subtraction. Presence is one part of it. None of this is modelled above:
Every one of those now has a page. The 183-day rule in full covers the 549-day alternative and the three other ways the presence test can be satisfied; the tax home test and the closer connection test are the other two tests, including the first-year rules; and sick and disaster days covers what actually qualifies as either.
Which of them applies to you is a question for a qualified Puerto Rico CPA or tax attorney. What the number above is good for is narrower: whether a move in March and a move in August are the same kind of year.
If the date works, the next problem is holding the record for the year that follows — which is what TrackedPR does from day one.
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