Cyprus Tax Residency: The 183-Day and 60-Day Rules
How individuals become Cyprus tax resident, what the 60-day alternative requires and how to document your days.
Count your days in Cyprus
Under the 183-day rule you are resident if you spend more than 183 days in the tax year in Cyprus. Keep boarding passes, passport stamps and other proof for every trip in and out.
Check the 60-day alternative
You may qualify with at least 60 days in Cyprus if you are not tax resident elsewhere, do not stay over 183 days in any other state, carry on business or employment in Cyprus and maintain a permanent home there. All conditions must be met.
Register and obtain a tax residency certificate
Register with the Tax Department, receive a Tax Identification Code and request a tax residency certificate when you need it for treaty benefits or banking. Your adviser should review treaty tie-breaker rules if two states claim you.
FAQ
Does a visa or residence permit make me tax resident?
No. Tax residency depends on days and ties, not on immigration status, and the two should be assessed separately.