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Seafarer tax days: UK SED, India NRI and the day counts that matter

For many seafarers the number of days at sea decides how much tax they pay. Miss a threshold by a few days and the bill can be large. Here are the day rules for the countries we have checked against official sources, and how to keep the dates you will need. This is a day counter guide, not tax advice.

Updated 7 October 2026 · Written by SeaReady in our own words. Not affiliated with OCIMF, RightShip, CDI, any MoU or any administration — always check the current official documents.

The day thresholds by country

Checked against the official sources in October 2026. Greece, Poland, Ukraine and Indonesia have rules we have not yet verified — check with your tax authority.
CountryRule in shortTax year
United KingdomSeafarers’ Earnings Deduction: 365-day qualifying period; no single UK visit over 183 days; UK days never more than half the period6 Apr – 5 Apr
IndiaNon-resident if fewer than 182 days in India; ship days between sign-on and sign-off do not count1 Apr – 31 Mar
PhilippinesOverseas contract worker on ships in international trade: sea wages not taxed in the PhilippinesCalendar year
IrelandSeafarer’s Allowance €6,350 with at least 161 days at sea on qualifying voyagesCalendar year
NorwaySeafarer allowance 30% of wages, max NOK 86,300 (2026), generally at least 130 days on boardCalendar year
CroatiaExempt with more than 183 days in international navigation in the yearCalendar year

UK SED: how the 183-day and half rules work

  • The period starts with the first day of a qualifying absence and must run for at least 365 days in total. UK days can be part of it if both rules below are met.
  • A trip home can stay inside the period only if that one visit is no longer than 183 days.
  • Check the half rule at the end of every UK visit: UK days so far must not be more than half of all the days in the period up to that point.
  • If either rule fails, the period breaks and a new one starts after the visit.

Example: 200 days away, 60 days home, 150 days away. After the home visit you have 60 UK days out of 260 — under half — and the visit was under 183 days, so the period continues to 410 days in total, of which 350 are abroad.

Keep the evidence

  • Sign-on and sign-off dates from your discharge book, CDC or seaman’s book, and passport stamps.
  • Ship names, IMO numbers and the ports where voyages began and ended.
  • Payslips and contracts for each tour.
  • A record kept as you go is much easier than rebuilding two years of travel from memory.

The same sign-on and sign-off dates are the basis of your sea time for your next certificate — useful when you prepare for your orals.

Questions seafarers ask

How many days do I need for the UK Seafarers’ Earnings Deduction?

A qualifying period of at least 365 days, made up of days you were outside the UK at midnight working on a ship on voyages that begin or end outside the UK. UK days can be inside the period only if no single UK visit is longer than 183 days and the UK days are never more than half of the days in the period so far. You claim it on your Self Assessment return (HMRC helpsheet HS205).

How many days can an Indian seafarer stay in India and stay NRI?

You are a non-resident for the tax year if you spend fewer than 182 days in India, and for Indian seafarers the days between joining and signing off a ship (dates in your CDC or passport) do not count as days in India. If your Indian income is over ₹15 lakh, 120 days or more in India plus 365 days in the four years before can make you resident, usually “not ordinarily resident”.

Do Filipino seafarers pay tax on their sea wages?

A Filipino seafarer paid for work abroad as crew of a ship engaged only in international trade is treated as an overseas contract worker and taxed only on income from Philippine sources, so wages earned on board are not taxed in the Philippines (NIRC section 23(C)).

Is a tax day counter tax advice?

No. A day counter adds up your days at sea and ashore so you can see where you stand against the thresholds. Rules change and personal situations differ — confirm your position with your tax authority or a tax adviser.

Count your tax days on the phone

SeaReady’s tax day counter adds up sign-on and sign-off dates from your sea service log, runs the UK SED and India NRI checks, and keeps everything on your own device.

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