Cyprus Tax Residency Checker

Cyprus offers two independent routes to individual tax residency. Meeting either is sufficient. The 183-day rule is a single test; the 60-day rule is four conditions that must all hold.

The 183-day rule

Nothing else is required. The tax year is the calendar year.

The 60-day rule, all four required

1. At least 60 days spent in Cyprus in the tax year
2. Not present in any other single country for more than 183 days in aggregate in that year
3. Carrying on business in Cyprus, being employed in Cyprus, or holding an office in a company tax resident in Cyprus at any time during the year
4. Maintaining a permanent residential property in Cyprus, owned or rented

The business, employment or office must not be terminated during the tax year. If it ceases part way through, the condition is not satisfied for that year.

What changed in 2026

Until 31 December 2025 the 60-day rule carried a fifth condition: the individual must not have been considered tax resident by any other state. That condition was removed with effect from 1 January 2026, so the rule now has four conditions rather than five.

This widens the rule materially. An individual who is treated as resident by another state can now qualify under the Cyprus 60-day rule on the remaining four conditions, and the resulting dual residency is resolved by the tie-breaker in the applicable double tax treaty rather than by disqualification at the outset.

How days are counted

• 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.

What this does not decide

• Domicile, which is separate from residency and determines whether Special Defence Contribution applies.
• Treaty tie-breaker outcomes. Where another state also claims you as resident, the applicable double tax treaty decides, usually starting with permanent home and centre of vital interests.
• Corporate residency, which turns on management and control rather than on days.