Cyprus Expat Answers

What is the Cyprus 60-day tax residency rule?

Short answer

The Cyprus 60-day rule allows some people to become Cyprus tax residents even if they spend fewer than 183 days in Cyprus. It is useful for internationally mobile people, but the conditions are stricter than the normal 183-day rule.

Main explanation

In general, a person must spend at least 60 days in Cyprus, not be tax resident elsewhere, not spend more than 183 days in another single country, maintain a permanent home in Cyprus, and have a business, employment, or office/directorship connection in Cyprus during the tax year.

This rule can be useful, but it requires careful evidence and day counting.

Watch out

This is not just a stay 60 days and done rule. The other conditions matter.

Useful next step

Track travel days and keep evidence of your home and Cyprus connection.

Need help with your own situation?

This page gives general information only. Cyprus rules can depend on your residence, income type, documents, timing, and family situation. A personalised check may be useful before making decisions.

Request Personal Help

This page is general information only and is not tax, legal, immigration, financial, or investment advice. Cyprus tax rules and contribution rules can change, and your personal situation may be different. Always check with a qualified adviser before making important decisions.