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Cyprus 60-Day Rule
Cyprus 60-Day Rule: short answer
Last reviewed
The 60-day rule makes an individual Cyprus tax resident on 60 days of presence rather than 183, if four conditions are met. From 1 January 2026 the former requirement not to be tax resident elsewhere was removed, so the rule now has four conditions rather than five.
| Days required in Cyprus | At least 60 in the tax year |
|---|---|
| Days permitted elsewhere | No more than 183 in any one other country |
| Conditions from 2026 | Four. The bar on residency elsewhere was removed |
| Cyprus tie required | Business, employment or an office in a Cyprus tax resident company |
| Property required | A permanent residence in Cyprus, owned or rented |
| Day of arrival | Counts as a day in Cyprus. Day of departure does not |
It is the mechanism that lets a founder become Cyprus tax resident without spending half the year there, and the 2026 change widened who can use it.
The four conditions
Cyprus offers two independent routes to individual tax residency. Spending more than 183 days in Cyprus is sufficient on its own. The 60-day rule is the alternative, and every one of its conditions has to hold in the same tax year.
- At least 60 days spent in Cyprus.
- Not more than 183 days spent in any one other country, counted in aggregate.
- Carrying on business in Cyprus, being employed in Cyprus, or holding an office in a company tax resident in Cyprus, and that arrangement is not terminated during the year.
- Maintaining a permanent residential property in Cyprus, whether owned or rented.
Failing any one of them fails the route. The useful question is therefore never whether someone qualifies in general, but which condition is closest to failing.
Who the Cyprus tie rules out
The requirement for a Cyprus business, employment or directorship is the condition that decides eligibility, and it excludes two categories of person who otherwise look like ideal candidates.
Category F permit holders. The independent means route requires secured income arising outside Cyprus and does not permit Cyprus employment or business. A holder cannot maintain the tie the 60-day rule requires without breaching the terms of the permit.
Digital Nomad Visa holders. The visa requires that work is performed for employers or clients outside Cyprus, which leaves no Cyprus economic tie for the rule to attach to.
Both reach Cyprus tax residency through the 183-day test instead. This is the most common reason someone who has already moved here discovers the 60-day rule is not available to them. See residence permits and tax residency for how the two systems interact.
What changed in 2026
Until 31 December 2025 there was a fifth condition: the individual must not be considered tax resident by any other state. From 1 January 2026 that condition no longer applies.
The practical effect is significant. Under the old rule, an individual who another country still treated as resident was disqualified from the Cyprus 60-day route entirely, however strong their Cyprus ties. Under the new rule they can qualify, and the resulting dual residency is resolved by the tie-breaker in the applicable double tax treaty, which looks at permanent home, centre of vital interests, habitual abode and then nationality.
How days are counted
The convention is asymmetric and works in the taxpayer's favour on arrival:
- The day of arrival in Cyprus counts as a day in Cyprus.
- The day of departure from Cyprus counts as a day outside Cyprus.
- Arrival and departure on the same day counts as one day in Cyprus.
- Departure and arrival on the same day counts as one day outside Cyprus.
A short trip out and back therefore costs nothing, while a day trip abroad and back the same day costs a day. Over a year of frequent travel the difference between counting conventions can be a fortnight, which is material when the target is 60 rather than 183.
Evidence, not assertion
Two of the four conditions are matters of record rather than arithmetic, and they are the ones examined if the position is questioned.
The Cyprus tie has to exist for a period within the year and must not be terminated during it. A directorship taken up in March and resigned in October does not satisfy the condition for that year. An employment contract that exists on paper without remuneration, duties or filings invites the same question.
The permanent residence has to be available throughout, which for a rental means a lease running the full year rather than a short let arranged around the day count. Utility accounts and local billing in the individual's own name are the ordinary supporting evidence.
Common questions
Does the 60-day rule still exclude people who are tax resident elsewhere?
No. That condition applied until 31 December 2025 and was removed with effect from 1 January 2026. An individual treated as resident by another state can now satisfy the Cyprus 60-day rule on the remaining four conditions, and the resulting dual residency is resolved under the tie-breaker in the applicable double tax treaty.
Does a directorship on its own satisfy the Cyprus tie?
Holding an office in a Cyprus tax resident company can satisfy the condition, provided the office is not terminated during the tax year. An office that exists only on paper, with no duties performed and no remuneration or filings, invites the question of whether it exists at all.
Can I rent rather than buy the permanent residence?
Yes. The condition refers to a permanent residential property that is owned or rented. What matters is that it is available to the individual throughout the tax year, which for a rental means a lease running the full year rather than short lets arranged around the day count.
How are partial days counted?
The day of arrival in Cyprus counts as a day in Cyprus and the day of departure does not. Arrival and departure on the same day counts as one day in Cyprus, while departure and arrival on the same day counts as one day outside Cyprus.
Technical definition
An individual who does not spend more than 183 days in Cyprus may still be treated as Cyprus tax resident where, in the same tax year, they spend at least 60 days in Cyprus, spend no more than 183 days in any other single country, carry on business, are employed or hold an office in a Cyprus tax resident company that is not terminated during the year, and maintain a permanent residential property in Cyprus that is owned or rented.
Practical implications
The tie to Cyprus and the permanent home are the conditions that require ongoing evidence rather than a one-off arrangement. An office that is terminated mid-year fails the test for that whole year, and a property held only for part of the year is vulnerable on the same reasoning.
Common misconceptions
The most common error is still describing the rule as five conditions including a bar on being tax resident elsewhere. That condition was removed from 1 January 2026. Dual residency no longer disqualifies an individual at the outset; it is resolved by the tie-breaker in the applicable double tax treaty.